Evaluasi prosedur audit substantif KAP KDB atas akun piutang usaha PT VVD = Evaluation of substantive audit procedures on PT VVD as accounts receivable

Evaluasi Prosedur Audit Substantif KAP HAL atas Akun Piutang Usaha PT LFH = Evaluation of KAP HAL’s Substantive Audit Procedures on PT LFH’s Accounts Receivable Accounts

Evaluasi Prosedur Audit Substantif KAP JOS atas Akun Piutang Usaha PT CER = Evaluation of KAP JOS's Substantive Audit Procedures on PT CER's Accounts Receivable Accounts

Prosedur audit atas penjualan dan piutang usaha PT CAP = Audit procedures of sales and accounts receivable PT CAP

Evaluasi Prosedur Audit atas Piutang Dagang PT WKSA = Evaluation of Audit Procedure on PT WKSA's Accounts Receivable