AUDITING DAN ATESTASIJawaban Ujian Tengah Semester 1Angkatan XIIINAMA: Putu Danny DamaraNIM: ABSEN:25Program PPAkFakultas EkonomiUniversitas UdayanaDenpasar2010JAWABAN SOAL KASUSI. KAP Drs Gde Percaya Ak, CPA dan Rekan telah ditunjuk dan dikontrak untuk melaksanakan general audit atas laporan keuangan restoran Pasemetonan berturut-turut untuk dua tahun terakhir. Bahaslah tanggung jawab KAP Drs Gde Percaya Ak, CPA dan Rekan untuk mendeteksi setiap kecurangan dalam suatu audit yang bersifat umum (General Audit).Tujuan audit atas laporan keuangan oleh auditor independen pada umumnya adalah untuk menyatakan pendapat tentang kewajaran, dalam semua hal yang material, posisi keuangan, hasil usaha, perubahan ekuitas, dan arus kas sesuai dengan prinsip akuntansi yang berlaku umum di Indonesia.

1. Cara Membuat Laporan Keuangan

Selama melaksanakan general audit atas laporan keuangan, auditor membuat laporan auditor yang nantinya akan dikomunikasikan kepada pihak manajemen perusahaan. Laporan auditor merupakan sarana bagi auditor untuk menyatakan pendapatnya, atau apabila keadaan mengharuskan, untuk menyatakan tidak memberikan pendapat.Menurut PSA no.2 mengenai tanggung jawab auditor independen: 1.

Auditor bertanggung jawab untuk merencanakan dan melaksanakan audit untuk memperoleh keyakinan memadai tentang apakah laporan keuangan bebas dari salah saji material, baik yang disebabkan oleh kekeliruan atau kecurangan. Tanggung jawab ini berlaku juga dalam hal terdapatnya salah saji material yang disebabkan oleh tindakan melanggar hukum.

Auditor tidak bertangung jawab untuk merencanakan dan melaksanakan audit guna memperoleh keyakinan bahwa salah saji terdeteksi, baik yang disebabkan oleh kekeliruan atau kecurangan, yang tidak material terhadap laporan keuangan.kecurangan dan kekeliruanFaktor yang membedakan antara kecurangan dan kekeliruan adalah pada tindakan yang mendasarinya, yang berakibat terjadinya salah saji dalam laporan keuangan, berupa tindakan yang disengaja atau tidak disengaja. Kekeliruan adalah suatu tindakan tanpa disengaja dapat menyebabkan timbulnya salah saji dalam laporan keuangan. Kecurangan adalah suatu tindakan yang dengan disengaja dapat menyebabkan munculnya salah saji dalam laporan keuangan. Salah saji yg timbul karena kecurangan dapat dibedakan menjadi 2: a. Salah saji yang timbul dari kecurangan dalam pelaporan keuangan. Contohnya:. Manipulasi catatan akuntansi atau dokumen pendukungnya.

Representasi yang salah dalam laporan keuangan. Salah penerapan secara sengaja prinsip akuntansi yang berkaitan dengan jumlah, klasifikasi, cara penyajian, atau pengungkapan. Salah saji yang timbul dari perlakuan tidak semestinya terhadap aktiva (seringkali disebut dengan penyalahgunaan atau penggelapan). Misalnya penggelapan tanda terima barang/uang, pencurian aktiva, atau tindakan yang menyebabkan perusahaan membayar harga barang atau jasa yang tidak diterima oleh perusahaan.

Cara Membuat Laporan Keuangan

Kecurangan merupakan sesuatu yang perlu dipertimbangkan oleh auditor tekait dengan resiko audit, faktor-faktor risiko kecurangan yang diidentifikasi dalam pelaksanaan prosedur audit dapat digunakan untuk pengambilan keputusan menerima atau melanjutkan perikatan dari klien. Bila auditor telah menentukan bahwa terdapat bukti adanya kecurangan, masalah ini harus mendapatkan perhatian dari tingkat manajemen yang semestinya.

Hal ini umumnya memadai meskipun masalahnya mungkin dipandang tidak bertalian, seperti penggelapan kecil oleh seorang karyawan di tingkat bawah dalam organisasi entitas. Kecurangan yang melibatkan manajemen senior dan kecurangan (apakah disebabkan oleh manajemen senior atau karyawan lain) yang menyebabkan salah saji material dalam laporan keuangan harus dilaporkan secara langsung kepada komite audit. Pengungkapan kecurangan yang mungkin terjadi kepada pihak selain manajemen senior klien dan komite auditnya umumnya bukan merupakan bagian tanggung jawab auditor dan.Parliamentary reform and politics, c. 1780-1832(a) Explain why the Reform Act of 1832 was passed. 24(b) To what extent were the policies of the Younger Pitt the most significant influence onparliamentary reform and politics in the period 1780-1832? Popular protest, c. 1815-1848(a) Explain why the Chartist movement began.

24(b) To what extent was the growth of trade unionism the most significant influence onpopular protest in the period 1815-1848?Parliamentary reform and politics, c. 1780-1832(a) Explain why the Reform Act of 1832 was passed. 24(b) To what extent were the policies of the Younger Pitt the most significant influence onparliamentary reform and politics in the period 1780-1832?

Popular protest, c. 1815-1848(a) Explain why the Chartist movement began. 24(b) To what extent was the growth of trade unionism the most significant influence onpopular protest in the period 1815-1848?Parliamentary reform and politics, c. 1780-1832(a) Explain why the Reform Act of 1832 was passed. 24(b) To what extent were the policies of the Younger Pitt the most significant influence onparliamentary reform and politics in the period 1780-1832? Popular protest, c.

1815-1848(a) Explain why the Chartist movement began. 24(b) To what extent was the growth of trade unionism the most significant influence onpopular protest in the period 1815-1848?Parliamentary reform and politics, c.February 3, 2015Loray OlanMr. GentileBUS 303Dr. Jane.com-Custom VitaminsSection I – Problem IdentificationDr. Jane has to figure out how to handle a customer complaint letter received from a customer.

Maxine Slezak, a longtime fan and faithful customer, wrote a letter to Dr. Jane explaining that she is having problems with the website as well as the websites’ customer service.

Slezak had been receiving vitamins that she did not place an order for. In an attempt to retain customers Dr. Jane’s website had started a new system that gave the customers an opportunity to opt out of receiving vitamins automatically. Slezak had not seen this feature on the website and did not opt out of the service. Upset with the situation, Ms.

Slezak asked to receive a formal apology and a free ninety-day supply of the product. Prince Zimbalist, Director of Customer Service who spoke to Maxine Slezak has recommended that they not comply with the request for the free 90 day supply.

Jane is now forced to make a decision on how to handle the situation competitive market, which means that Ms. Slezak will have the opportunity to purchase from other suppliers.Section II – Recommendation (s)My recommendation would be to comply with Ms. Slezak’s request of a free 90 day supply of vitamins and extend an apology. I would also recommend that she provide Customer Service training for Prince Zimbalist, who has no.manage their clinics daily operation needs. Its database contains patient’s personal information, date of their every consultation, documents and files, with this system in place, the clinic can provide data whenever requested by the client.1.1 Background of the StudyHistory of the CompanyDr.

Corleto dental clinic located at 311 gen. San Rafael II, Noveleta, Cavite. The crimes of grindelwald full movie free watch online. It was established on august 08, 1988.

Corleto dental clinic rendered the following services:1. Oral Prophylaxis2. Restoration of Teeth3. Fabrication of Prosthesis (dentures)4. Oral Surgery (extraction)It strives to meet the needs of its patients for total value by offering a good service.

The clinic is equipped of one dental chair unit. Complete dental instruments, four air conditioning units, reception area, two television sets, and dental supplies.The main problem concerning the clinic is that they do not have a centralized and accurate system for storing records they have, these are very important to them. How they will have file maintenance and will lessen the burdens of works they usually do in getting, keeping, and updating the files. Based on the interview conducted with Dr. Corleto, she said that the clinic has no patient record system. Also, the clinic finds it difficult to attract clients due to lack of advertisements. They presented to the researchers the unorganized files of the business that affect the.Five Star Tools is a manufacturing company owned by the family of Turner.

This company produces chisels and saws used by jewelers. The company make used of unique production lines such as cutting the steel blank to size, sent through chemical bath, and finally coated the blank with diamond chips. Five Star Company was passed on from Frederick Turner to his son Maxfield Turner who has experienced growth in his business, yet unable to meet customer’s order deadlines. The decision was made by Maxfield Turner, the company president and its vice president of marketing, Betty Spence instructing accounting department to find a way of eliminating less profitable product and production department to figure out ways to loosen the constraint in the coating process. This case analysis has provided the correct solutions to the constraint as well as identifying the most profitable products.

In addition, management also focused on what the incremental profit would be when adding an extra hour of production per time, and incremental profit of adding another station.In order to resolve Five Star tools problem, we have decided to use the Theory of Constraint developed by Eli Goldratt. During the time of identify the binding constraint, the initial step constraint has been identified as the coating and sharpening department. This department requires skilled workers and expensive equipment in order to carry out the production process. Although, this company could not keep up with the growth.CASE STUDY ASSIGNMENTSBARING BANKS AND NICK LEESONQUESTION:1. What are the major reason behind the collapse of Barings bank?ANSWER:The major reason behind the collapse of Barings bank was caused by the largest earthquake that destroyed the part of Kobe City on 17 January 1995, where the Nikkei index fell sharply.

This incident caused Barings Bank collapsed in 1995 due to high the loss, which is very far above their capital. This was due to not being able to meet the obligations of trading, Leeson opened on behalf of the Bank. Nicholas William Leeson, which is popularly called Nick Leeson have do dark transaction, which is actually outside its authority in 1992. Shortly, after he was allowed to trade derivatives at Barings Futures Singapore (BFS), a business unit of Baring Bank who runs the Bank's activities in SIMEX (Singapore International Monetary Exchange).QUESTION:2.

What are the management boards of Baring’s mistakes in this case?ANSWER:Management boards of Baring’s mistake in this case is Barings top management do not understand about the proprietary business (transactions for its own sake). If Barings' auditors and top management understand the business of trading, they would know that it is impossible for Leeson to makes a profit as he reported, if not taking greater risks as well. Top management and auditors should question where it came from such earnings. Lack of knowledge about the business of trading in Barings is reasonable given that most.SEMINAR PAPERTOPIC: THE MEDIEVAL-RENAISSANCE CONFLICT IN DOCTOR FAUSTUSCOURSE: DRAMA FROM ELIZABETHAN TO RESTORATION AGEPrepared by:A.i S.iAB.A.(Hons.)EnglishAmity Institute of English Studies and ResearchCourse Incharge – Dr. Dipankar SukulINTRODUCTIONDoctor Faustus is a play written by Christopher Marlowe. It was first published in 1604.

Marlowe developed the play around the Faust legend-the story of a man who sold his soul to the devil to procure supernatural powers-which was a very popular story in Germany during the early part of the fifteenth century.In the play, the protagonist, Doctor Faustus, is a well-respected German scholar who grows dissatisfied with his studies of medicine, law, logic and theology. He wants a career to match the scope of his ambition, a subject to challenge his enormous intellect; therefore, he decides to turn to the dangerous practice of necromancy, or magic. He makes a pact with Mephistophilis to sell his soul to Lucifer in return of twenty-four years of absolute power. Later, in his study, when Faustus begins to despair, a Good Angel and a Bad Angel appear to him; each encourages him to follow his advice.Mephistophilis appears and Faustus agrees to sign a contract in blood with the devil even though several omens appear which warn him not to make this bond. Faustus begins to repent of his bargain as the voice of the Good Angel continues to urge him to repent.La’Shante CoxDr.

C.Dance History9/29/14PEARL PRIMUSHow were the struggles for acceptance in modern dance concert similar for Edna Guy and Pearl Primus? How were they different?

Refer specifically to the critics’ reviews referenced above.Does race or cultural heritage of a dancer/choreographer in twenty first century performance venues affect the critic’s interpretation of the dance works evaluated? What stereotypes are operating in dances performed today? Can you find specific examples?Edna Guy danced with the New Negro Theatre Dance Group and Pearl Primus danced with the New Dance Group.

Edna was not allowed to perform with Ruth. Denis’s company and was treated as inferior compared to the rest of the students in Denishawn. The dance critic, John Martin, explained that black dancers (including Edna Guy) were best suited doing spirituals and simplistic movement (pg. 44, Perpener). “Their forthrightness and simplicity have full play”, stated John Martin in his Dance Recital Given by Negro Artists article. In this article, he expresses how Ruth St.

Denis danced her dances, “Figure from Angkor-Vat” and “Temple Offering”, “delightfully”, he says. But when the same movement is performed by Guy, he uses negative words to describe her performance. Negations such as “none the less acquitted herself” which suggests that he found her movement to be inadequate especially after he feels that she “marked” the piece. The choice of wording to describe Ruth St.

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