16-20 16-20 aa.. ((44)) bb.. ((44)) cc.. ((22)) 16-21 16-21 aa.. ((22)) bb.. ((44)) cc.. ((22)) dd.. ((22)) 16-22 16-22 aa.. ((22)) bb.. ((11)) 16-23
16-23 11.. DDeettaaiil l ttiiee--iinn 2
2.. DDeettaaiil l ttiiee--iinn 3
3.. aa..EEkkssiisstteennssii b. Akurasi b. Akurasi
c.Nilai realisasi (dari penerimaan kas berhubungan dengan account c.Nilai realisasi (dari penerimaan kas berhubungan dengan account
ang lebih tua) ang lebih tua) 4
4.. aa..EEkkssiisstteennssii b.Akurasi b.Akurasi !
!.. aa..EEkkssiissiitteennssii b.Akurasi b.Akurasi c.
c. Nilai realisasi (dari penerimaan kas berhubungan dengan accountNilai realisasi (dari penerimaan kas berhubungan dengan account ang lebih tua)
ang lebih tua) "
".. ##uuttoo$$$ $ %
%.. &&eebbeennaarraann '
'.. &&llaassii$$iikkaassii 16-24 16-24 A A AUDIT AUDIT BALANCE-TERKAIT TERKAIT TUJUAN TUJUAN B B EN#EA*AN EN#EA*AN ENENDA+,AN ENENDA+,AN ,NENA+ ,NENA+ C C UJI RINCIAN UJI RINCIAN PROSEDUR SALDO PROSEDUR SALDO AUDIT AUDIT 1. akun yang aa
1. akun yang aa
!"u#ang yang #$%&a'uk !"u#ang yang #$%&a'uk a(a& n$%a)a 'a(* a(a& n$%a)a 'a(* u&u% +k$($ngka!an,. u&u% +k$($ngka!an,. P"u#ang &a'#$% "($ P"u#ang &a'#$% "($ a%u' "%u/uk k$ k*n#%*( a%u' "%u/uk k$ k*n#%*( akun $%ka(a *($ *%ang akun $%ka(a *($ *%ang "n$!$n$n.
"n$!$n$n.
)a#a# n$%a)a 'a(* u&u% )a#a# n$%a)a 'a(* u&u% an &$&an"ngkan an &$&an"ngkan #*#a( un#uk ($g$%.T%a)$ #*#a( un#uk ($g$%.T%a)$ u&u& 'a&!$( %$k$n"ng u&u& 'a&!$( %$k$n"ng a%" &a'#$% "($ k$
a%" &a'#$% "($ k$
n$%a)a 'a(* u&u% un#uk n$%a)a 'a(* u&u% un#uk &$n$n#ukan a!aka &$n$n#ukan a!aka '$&ua "'$%#akan. '$&ua "'$%#akan. 2. P"u#ang aa 2. P"u#ang aa +k$$%aaan,. +k$$%aaan,. P"u#ang &a'#$% "($ P"u#ang &a'#$% "($ a%u' "%u/uk k$ k*n#%*( a%u' "%u/uk k$ k*n#%*( akun $%ka(a *($ *%ang akun $%ka(a *($ *%ang "n$!$n$n.
"n$!$n$n.
)a#a# n$%a)a 'a(* u&u% )a#a# n$%a)a 'a(* u&u% an &$&an"ngkan an &$&an"ngkan #*#a( un#uk ($g$%.T%a)$ #*#a( un#uk ($g$%.T%a)$ u&u& a%" n$%a)a 'a(* u&u& a%" n$%a)a 'a(* u&u% un#uk &a'#$% "($ u&u% un#uk &a'#$% "($ &$n)a%" u!("ka#.
&$n)a%" u!("ka#. 3. T%an'ak'" ")a#a# !aa
3. T%an'ak'" ")a#a# !aa !$%"*$ yang #$!a# !$%"*$ yang #$!a# +)u#*,. +)u#*,. k$"/akan !$%u'aaan k$"/akan !$%u'aaan a%u' &$nya#akan a%u' &$nya#akan aa )u#* ka' !aa aa )u#* ka' !aa ak"% u(an a%u'
ak"% u(an a%u' ")a!a" $ngan anya ")a!a" $ngan anya &$%$ka& /u&(a yang &$%$ka& /u&(a yang "#$%"&a '$$(u& ak"% "#$%"&a '$$(u& ak"% u(an " u(an "n".
u(an " u(an "n".
S$*%ang au"#*% a%u' S$*%ang au"#*% a%u' &$&an"ngkan '$#*%an &$&an"ngkan '$#*%an a(a& !$%/a(anan a(a& !$%/a(anan "#a&!"(kan !aa "#a&!"(kan !aa
%$k*n'"("a'" ank un#uk %$k*n'"("a'" ank un#uk #angga( yang $!*'"#* #angga( yang $!*'"#* &$n)a!a" ank un#uk &$n)a!a" ank un#uk &$n$n#ukan aa /$a &$n$n#ukan aa /$a ak#u yang a/a%.
Au"#*% /uga "'a a"% " a'"("#a' k("$n !aa ak"% a%" k$%/a #$%ak"% #aun "n" &$na!a#kan /u&(a '$#*%an #$%ak"%
yang "ua# a%" !$n$%"&aan #aun $%/a(an an a%u' &$n$n#ukan aa "n" aa(a &$&ang
$!*'"# #$%ak"% #$%)a#a# '$(a&a #aun $%/a(an. 4. P"u#ang "nya#akan
'$$'a% n"(a" %$a("'a'" +n"(a" %$a("'a'",
k("$n a%u' &$(akukan ana("'"' #$%aa!
k*($k#""("#a' akun
!"u#ang !aa ak"% #aun an a%u' $%k*&un"ka'" $ngan !$(anggan un#uk &$n$n#ukan k$&ungk"nan k*($k#""("#a' akun "n""ua(.. #$ au"#*% a%u'
&$n/aga "n*%&a'" a%" k*n"'" $k*n*&" 'aa# "n" an &$&!$%#"&angkan $$knya !aa k*($k#""("#a' !"u#ang un#uk k("$n. au"#*% a!a# &$&an"ngkan
!$n$%"&aan ka' '$#$(a ak"% #aun k$
!$n$%"&aan ka' a%" !$%"*$ yang 'a&a #aun '$$(u&nya an &$&!$%#"&angkan !$%uaan un#uk $$knya !aa
k*($k#""("#a' !"u#ang. . P"u#ang "nya#akan
/u&(a yang $na% +aku%a'",.
k("$n a%u' &$n)a#a# k(a"& un#uk a%ang agangan yang %u'ak '$'$g$%a &ungk"n '$#$(a k(a"& "#$%"&a un#uk &$n/aga akun 'a(* !"u#ang '$aku%a# &ungk"n.
au"#*% a%u' &$n)a#a# '$#"a! a(a'an un#uk k*n"%&a'" !"u#ang yang &$nun/ukkan
!$%'$("'"an an#a%a !$(anggan an k("$n. au"#*% a%u' &$n"n/au "($ k*%$'!*n$n'" k("$n a%" !$(anggan.
6. P$%u'aaan &$&"("k" ak un#uk !"u#ang +ak an k$a/"an, +/uga !$nya/"an an !$ngungka!an,. )*n#%*(($% a%u' &$&!$%#aankan /aa( yang $%"'" '$&ua "n*%&a'" !$ngungka!an "!$%(ukan #$%&a'uk !$n/a&"nan a#au
!$&a#a'an (a"nnya a#a' !"u#ang.
k*n"%&a'" '#ana% ank au"#*% a%u' $%"'"
!$ny$(""kan un#uk a'$# "/a&"nkan un#uk
!"n/a&an a%" ($&aga "#u.
K$#"ka k*n"%&a'" !"n/a&an yang "k"%"&
*($ au"#*% &$%$ka a%u' $%"'"
!$ny$(""kan un#uk '$#"a! a'$# "/a&"nkan un#uk u#ang #$%'$u#. 5. T%an'ak'" ")a#a# !aa
!$%"*$ yang #$!a# +)u#*,.
K("$n a%u' &$ng"ku#" k$"/akan &$&$gang &$&uka uku un#uk &$n)a#a# '$#"a! a'"( !aa !$%"*$ $%"ku#nya yang $%(aku un#uk
a%ang yang "k"%"& an !$n/ua(an ")a#a# a(a& !$%"*$ $%/a(an.
au"#*% a%u' &$n"n/au k$&a(" ")a#a# !aa !$%"*$ $%"ku#nya un#uk &$n$n#ukan a!aka &$%$ka $%(aku un#uk a%ang yang "k"%"& an !$n/ua(an ")a#a# '$$(u& ak"% #aun.
au"#*% a%u' &$(akukan #$' ana("'"' un#uk
&$n$n#ukan a!aka
a#au #"ak k$&a(" a(a& u(an !$%#a&a #aun $!an yang 'a&a
$'a%nya $ngan yang "a(a&" !aa !$%"*$ yang 'a&a #aun '$$(u&nya. . P"u#ang $na% "k(a'""ka'"kan +k(a'""ka'",. K("$n a%u' &$n/aga %$k$n"ng #$%!"'a un#uk !$n)a#a#an !"u#ang ka%$na a%" !$%u'aaan a"("a'".
au"#*% a%u' &$n"n/au n$%a)a 'a(* !"u#ang un#uk &$n$n#ukan a!aka a#au #"ak akun a%" !$%u'aaan a"("a'" #$%&a'uk a(a&
%$k$n"ng na'aa.
au"#*% a%u' &$nyaa%" !$%u'aaan a"("a'" an #%an'ak'" an#a%a &$%$ka an k("$n an a%u' &$nanyakan an #"nak (an/u# un#uk &$n$n#ukan aa !"u#ang a%"
a"("a'" #"ak #$%&a'uk a(a& !"u#ang na'aa %$k$n"ng.
P"u#ang !aa n$%a)a 'a(* u&u% '$#u/u $ngan /u&(a &a'#$% "($ #$%ka"# an #*#a( $na% "#a&akan an '$#u/u $ngan uku $'a% +$#a"( #"$-"n,
k("$n a%u' kak" n$%a)a 'a(* an &$na&a"kan #*#a( un#uk
k$'$"&angan a(a& uku $'a%.
au"#*% a%u' kak" n$%a)a 'a(* !"u#ang an &$na&a"kan k$ 'a(* !$% uku $'a%.
16-2 a. T7PE O8 E9IDENCE . T7PE O8 TEST ). an . OBJECTI9E+S,
1. Documentation (1) est o$ control #ompleteness
2. Documentation (1) est o$ control /ccurrence
3. ,n0uir (4) est o$ details o$ balances
#uto$$ 4. eper$ormance (4) est o$ details o$
balances
Detail tie-in
!. /bseration (1) est o$ control osting and
summariation ". Documentation (2) ubstantie test o$
transactions
iming
%. Documentation (1) est o$ control /ccurrence
'. Documentation (4) est o$ details o$ balances
#uto$$ . Analtical procedure (3) Analtical procedure N5A 16-26 PROCEDURE a. TYPE OF TEST b. BALANCE-RELATED AUDIT OBJECTIVE
1 2 3 4 5 6 7 8 1! 11 12 13 T"#$ %& '"$a()# T"#$ %& '"$a()# S T %& T T"#$ %& '"$a()# S T %& T S T %& T T"#$ %& '"$a()# T"#$ %& *%+$,%) T"#$ %& *%+$,%) S T %& T T"#$ %& '"$a()# S T %& T T"#$ %& '"$a()#
E(#$"+*" a+' a**,a*/
C$%&&
C$%&&
A0,a#( 'a+ 0"b",a'aa+ +0(+ a $",a#0 +()a( ,"a)(#a#( "+",(aa+ 0a#
'(",(0#a a'a)a ($a+ /a+ )"b( $a C)a##(&(*a$(%+ R($# C%)"$"+"## E(#$"+*" A**,a*/ C%)"$"+"## D"$a() $("-(+ D"$a() $("-(+ C)a##(&(*a$(%+ 16-27
a.(,(a+ a,# '(*a$a$ #"baa( "+a)a+ a'a $a+a) "+aa)a+ a$a b",)a)+/a ')9 a+a /a+ )"b( 'a). B(a#a+/a9 "+(,(a+ '(a+a "+a)a+ 0"$(0a
'(0(,(0a+9 '("$9 a$a '(#aa(0a+ %)" "+a+0$ .
b. J)a "+a)a+ &a0$, 'aa$ '(aba(0a+9 0"*a)( +$0 "+"+$0a+ )a '%0"+ "+(,(a+.
Fa0$,. D%0"+ B")a+a :ISSTATE:ENT IN SALES CUTOFF OVERSTATE:ENT OR UNDERSTATE:ENT OF AU;. 31 SALES August sales 4326 432 4327 4328 433! 2164 216 2165 2168 2166 +%+" 1914.3! +%+" 62!.22 +%+" 29534.52 %<",#$a$""+$ %<",#$a$""+$ September sales 4332 4331 4333 4335 4334 2163 2167 217! 2171 2172 49641.31 1!6.3 +%+" +%+" +%+" 49747.7! +'",#$a$""+$ +'",#$a$""+$ N"$ +'",#$a$""+$ 29213.18 Adjusting entry A**%+$# ,"*"(<ab)" Sa)"# 2213.18 2213.18
c. S"$")a "ba$ "+(# *$ %&& "+/"#a(a+ '($a()0a+ '( ba(a+ b9 "+a)a+ $a+
b",a)a+ a0a+ '()"b(-)"b(0a+ %)"=
A&*un# * 'a($ 21"' "26.22 21" 1714.36 21%6 '!2.6" 21%1 172!6.!6 21%2 "4" .!' !72'3.""
Ca,a $",ba(0 +$0 "+"0a+ #a)a #a( /a+ b",a'a '( $a+a+ a'a $a+a) +",a*a 'a+ *a$a$a+ 'a)a a'($ 0",$a# 0",a '%0"+ "+(,(a+ $",a0(, /a+ '(0")a,0a+ a'a ",(%'" b",a)a+. "'(a+9 a'($%, 'aa$ "",(0#a '%0"+ "+(,(a+ #"b") 'a+ #"#'a $a+a) +",a*a +$0 "+"+$0a+ aa0a ","0a b"+a, $a+a). A)$",+a$(&9 (0a a'a *a$a$a+ aba'(9 a'a)a +$0 "+(+'a0)a+$( ",b"'aa+ a+$a,a )a &(#(0 ",#"'(aa+ 'a+ #a)'% *a$a$a+ aba'( +$0 "+"+$0a+ aa0a
"+/"bab+/a a'a)a a0(, 'a,( #a)a #a( ",(%'" *$%&&. A##(0a+9 (#a)+/a9 ba>a a'a 626 +($ ba(a+ ?263 '( $a+a+ 31 A#$# +a+ *a$a$a+ ","$a) "++00a+ $%$a) 5269 'a+ "+(,(a+ 1!! +($ '(#",$a0a+ a'a ","$a) 31 A#$# /a+
",a0a+ (+'(0a#( 0"+0(+a+ "+(,(a+ S"$"b", /a+ $")a $a+a) 31 A#$#.
'. P,%#"', b",(0$ b(a#a+/a '((+(+0a+ +$0 "+( *$%&& "+a)a+.
1. Ja'()a a'(, a'a #aa$ "+($+a+ &(#(0 a'a a,( $",a0(, 'a,( ",(%'" a0+$a+#( +$0 "+"+$0a+ )a '%0"+ "+(,(a+ +$0 "+(,(a+ $",a0(, '(ba$ a'a $a+ b",a)a+. Ca$a$ +%%, 'a)a 0",$a# 0",a.
2. S")aa a0(, $a+ 0",a )aa+a+9 "()( #a") '%0"+ "+(,(a+
"+'a)( 'a+ ","0a '(()( 'a)a ,%#"', 1. P"+(,(a+ '%0"+ '"+a+ #aa a$a '"+a+ )a /a+ )"b( 0"*() 'a,( /a+ '($"+$0a+ 'a)a ,%#"', 1 a,#
'(a#00a+ 'a)a "+a)a+ #aa$ (+(. :","0a '"+a+ a+0a '%0"+ /a+ )"b( b"#a, 'a,( )a /a+ #"a,#+/a '(0")a,0a+ 'a,( "+a)a+ #aa$ (+(.
3. S")aa a0(, $a+ 0",a )aa+a+9 "()( #a") 'a,( "+a)a+ 'a,( ,+a) "+a)a+ '(*a$a$ 'a)a b"b",aa a,( $",a0(, 'a,( ",(%'" #aa$ (+(9 'a+ #a") /a+ $",*a$a$ #")aa b"b",aa a,( ",$aa a'a ",(%'" b",(0$+/a. "+a)a+ "a0 /a+ $",*a$a$ a'a ",(%'" #aa$ (+( +$0 "+(,(a+ '%0"+ $",0a($ +$0 "a#$(0a+ ba>a a#(+-a#(+ "()(0( a+0a /a+ #aa '"+a+ a$a )"b( 0"*() 'a,( #a$ 'a)a ,%#"', 1. D"(0(a+ )a9 "+a)a+ "a0 /a+ $",*a$a$ a'a ",(%'"
b",(0$+/a +$0 "a#$(0a+ #"$(a "+a)a+ "()(0( '%0"+ "+(,(a+ $",0a($ )"b( ba+/a0 'a,( /a+ a'a '( ,%#"', 1.
". B",(0$ (+( a'a)a 0%+$,%) /a+ "&"0$(& 'a+ $"# $",0a($ 0%+$,%) +$0 "ba+$ "+*"a #a)a #a( *$%&&.
"+(a+ T"#$ "+(a+
1 "b(a0a+ /a+ "b$0a+
"++aa+ '%0"+ "+(,(a+ '(b",( +%%, #"b")+/a.
:"",(0#a b"b",aa '%0"+ +$0 ,"+b",(+.
2 "b(a0a+ /a+ "b$0a+ "+",b($a+ '%0"+ "+(,(a+ b",,$a+.
Aa$( "+",b($a+ '%0"+9 "",(0#a +%%, '%0"+ 'a+ "+/")('(0a+.
3 "b(a0a+ /a+ "b$0a+ &a0$, "+a)a+ ,"0aa+ '( ,$a+ /a+ #aa #"",$( '%0"+ "+(,(a+ /a+
'(0")a,0a+.
:"+aa$( ,"0aa+ '%0"+9 "",(0#a +%%, '%0"+ 'a+ "+/")('(0a+.
4 "b(a0a+ /a+ "b$0a+ 0"+*a+ 'a,( "+(,(a+ '%0"+9 ,"0aa+
)a+#+ 'a,( "+a)a+9 'a+ "+a)a+ 0"+*a+ a'a $a+a) /a+ #aa '"+a+ "+(,(a+.
:"+aa$( 0"+*a+ '%0"+ "+(,(a+ 'a+ &a0$, "+a)a+9 'a+ >a0$
","0aa+.
5 P"++aa+ *a$a$a+ ",#"'(aa+ ","$a) 'a+ ,"0%+#()(a#( ",b"'aa+ a+$a,a *a$a$a+ &(#(0 'a+ aba'(.
:"",(0#a )"ba, 0",a ,"0%+#()(a#( "+($+a+ &(#(0 'a+ *a$a$a+ aba'(.
16-28
a. "'a "+(# 0%+&(,a#( '(+a0a+ +$0 "+0%+&(,a#(0a+ ($a+ /a+ @%#($(&@ 'a+ @+"a$(&@ 0%+&(,a#(. %+&(,a#( %#($(& a'a)a #,a$ /a+ '($0a+ 0"a'a
'"b($,9 "(+$a "+",(a "++00a+ )a+#+ a'a #,a$ aa0a #a)'% ,"0"+(+ '(+/a$a0a+ b"+a, a$a #a)a9 'a+ (0a #a)a9 '"+a+ aa )a. %+&(,a#( +"a$(& "(+$a $a+aa+ 'a,( '"b($, a+/a 0"$(0a '"b($, $('a0 #"$ '"+a+ )a /a+ '(+/a$a0a+.
"$(0a "$#0a+ "+(# 0%+&(,a#( +$0 "++a0a+9 a'($%, a,#
"",$(ba+0a+ ,(#(0% "+"+'a)(a+ /a+ '(+()a( 'a)a #(0)# "+a)a+ 'a+ 0%)"0#(9 a0"- 'a,( b+a+ %)a#(9 b(a/a a+&aa$9 'a+ (+&%,a#( $"+$a+ 0"b",a'aa+ ,"0"+(+. 0%+&(,a#( %#($(& )"b( a+'a) $"$a( )"b( aa) 'a,(a'a 0%+&(,a#( +"a$(&. 0%+&(,a#( %#($(& a,# '(+a0a+ b()a %)a#( $",'(,( 'a,( #")a 0"*() a**%+$ b"#a,9 'a+ 0"$(0a '('a a'a 0%+'(#( #"+0"$a a$a
0"$('a0a0,a$a+. "$(0a 0%+&(,a#( +"a$(& '(+a0a+9 a'($%, $")a b(a#a+/a '(+()a( "+"+'a)(a+ ,(#(0% '( ba>a a0#( 'a+ "+( "+"+'a)(a+ (+$",+a) +$0 "&"0$(<($a#. 0%+&(,a#( +"a$(& /a+ #",(+ '(+a0a+ #aa$ ($a+ $",'(,( 'a,( #")a b"#a, a**%+$ 0"*() ($a+ 'a,( a#/a,a0a$ .
b. "$(0a "+"<a)a#( 0%)"0$(b()($a# ($a+9 a'($%, 'aa$ "+(+a "+aa+ ($a+9 "+a+a)(#(# "+",(aa+ 0a# b",(0$+/a 'a,( ")a+a+9 "baa#
0%)"0$(b()($a# a0+ (+'(<('a) '"+a+ ",#%+() 0)("+9 'a+ "",(0#a 0%,"#%+'"+#( 'a+ )a%,a+ 0"a+a+ ")a+a+ /a+ #(+(&(0a+. P",baa+ , ($a+ a,# '(a+a)(#(# 'a)a a+'a+a+ #"$(a ",baa+ 0"b(a0a+ 0,"'($ 0)("+ 'a+ 'a)a 0%+'(#( "0%+%( #aa$ (+(.
*. "$(0a ")a+a+ aa) +$0 "+a+a( ",(+$aa+ 0%+&(,a#( %#($(&9 BPA +0(+ $('a0 "+a+a '"+a+ 0"/a0(+a+ ba>a ")a+a+ "",(0#a
",(+$aa+9 '($"0a+ a'a ",b"'aa+ "+'aa$9 'a+ 0a,"+a ($ $('a0 "+a>ab. B"b",aa ")a+a+ #(b0 $('a0 a0a+ "+ab() >a0$ +$0 "",(0#a ",(+$aa+ 0%+&(,a#( 'a+ $('a0 a0a+ ","#%+9 a0a "+"*a)(a+ ")a# +0(+ a'a $a+a '()a%,0a+ 0" CPA. Da)a 0a## "+(a+ a$a "+")aa+9 ")a0 +0(+ b(#a "+*"a "+"*a)(a+ 'a,( /a+ '()a%,0a+ 'a+ "+*"a #,a$ /a+ '($0a+ 0"a'a ")a+a+ $('a0 a'a 'a,( /a+ 0"ba)( 'a,( 0a+$%, %# #"baa( $('a0 $",0(,(. %+&(,a#( 0"ba)( #"baa( $",0(,( %)" 0a+$%, %# a0a+ "b$0a+ $(+'a0a+ /a+ $"a$ +$0 "+'aa$0a+ a)aa$ ba(0.
T(+'a0 )a+$ /a+ '(",)0a+ 0"$(0a ")a+a+ $('a0 "ba)a# 0a,"+a CPA $")a "()( ,$" 0%+&(,a#( %#($(& ($a+ $",$"+$9 'a+ )a+0a /a+ a)(+ )%(# +$0 "+(0$( ",$aa a'a)a +$0 a() ",(+$aa+ 0"'a.
'. "$(0a $('a0 a'a ,"#%+ /a+ '($",(a '"+a+ ",(+$aa+ 0"'a +$0 0%+&(,a#( %#($(&9 a'($%, a,# "++a0a+ ,%#"', a)$",+a$(&. I+( b(a#a+/a ")($(
"",(0#aa+ "+(,(a+ a+ ")a+a+ 'a+ "+",(aa+ 0a# /a+ b",b+a+. a) (+( #",(+ *"0 #"'",a+a 'a+ "&"0$(& '( a+a "+",(aa+ 0a# /a+ '($",(a #"$")a $a+a) +",a*a. %,"#%+'"+#( 'a)a &()" 0)("+ a a0a+ 0a'a+-0a'a+ "+a>a,0a+ b0$( /a+ "a#0a+. A'($%, a a,# "",(0#a "+(,(a+ '%0"+9 &a0$, "+a)a+9 0%+$,a09 a$a '%0"+ )a(++/a +$0 "+'0+ ba>a $'a+ ($ b"+a,.
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