Notulen 2 SPKN
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NOTULEN KULIAH SEMINAR PEMERIKSAANKEUANGAN NEGARASENIN, 27 OKTOBER 2014KELOMPOK PRESENTER IV SPKN :BAYU WIDYARMAN (05)BRIGITA CERANITHA (07)CHANDRA ARI NUGROHO (08)DWI YANIS WIJANARKO (10)PENYAMPAIAN MATERI OLEH TIM PENYAJIDWI YANIS WIJANARKO (10):1 STANDAR PEMERIKSAAN! TUJUAN SPKN" LANDASAN HUKUM# PENERAPAN5 JENIS PEMERIKSAAN P$%$&'()**+ K$,*+-*+ P$%$&'()**+ K'+$&.* P$%$&'()**+ D$+-*+ T,.,*+ T$&/$+/,0 TANGGUNG JAWAB MANAJEMEN YANG DIPERIKSA M$+-$121* ($,*+-*+ +$-*&* )$3*&* /$&/'45 $(2+2%')5$6)'$+5 $7$(/'75 /&*+)8*&*+5 9*+ 4$&/*+--,+- .*:*4 9$+-*+%$%8$&;*/'(*+ &*)* ($*9'1*+ 9*+ ($8*/,/*+5 )$),*'9$+-*+ ($/$+/,*+ 8$&*/,&*+ 8$&,+9*+- M$+=,),+ 9*+ %$+=$1$+--*&*(*+ 8$+-$+9*1'*+ '+/$&+=*+- $7$(/'7 M$+=,),+9*+%$+=*%8*'(*+1*82&*+8$+-$121**+9*+/*+--,+- .*:*4 ($,*+-*+ +$-*&* )$3*&* /$8*/ :*(/,> M$+'+9*(1*+.,/' &$(2%$+9*)' BPK5 )$&/* %$+3'8/*(*+ 9*+%$%$1';*&*),*/,8&2)$),+/,(%$%*+/*,)/*/,)/'+9*(1*+.,/ */*) &$(2%$+9*)' 9'%*(),97 TANGGUNG JAWAB PEMERIKSA P$%$&'()* )$3*&* 8&27$)'2+*1 4$&/*+--,+- .*:*4%$&$+3*+*(*+ 9*+ %$1*()*+*(*+ 8$%$&'()**+ ,+/,(%$%$+,;' /,.,*+ 8$%$&'()**+ P$%$&'()* ;*&,) %$+-*%4'1 ($8,/,)*+ =*+- (2+)')/$+9$+-*+ ($8$+/'+-*+ 8,41'( 9*1*% %$1*(,(*+8$%$&'()**+ U+/,( %$%8$&/*;*+(*+ 9*+ %$%8$&1,*) ($8$&3*=**+8,41'(5 8$%$&'()*;*&,)%$1*()*+*(*+)$1,&,;/*+--,+-.*:*4 8&27$)'2+*1+=* 9$+-*+ 9$&*.*/ '+/$-&'/*) =*+-/$&/'+--' P$1*=*+*+ 9*+ ($8$&3*=**+ 8,41'( ;*&,) 1$4'; 9',/*%*(*+9' */*) ($8$+/'+-*+ 8&'4*9' P$%$&'()* ;*&,) 24=$(/'7 9*+ 4$4*) 9*&' 4$+/,&*+($8$+/'+-*+ (confict of interest) 9*1*% %$+.*1*+(*+/*+--,+- .*:*4 8&27$)'2+*1+=*5 %$%8$&/*;*+(*+'+9$8$+9$+)' 9*1*%)'(*8%$+/*1 (independent infact)9*+ '+9$8$+9$+)' 9*1*% 8$+*%8'1*+ 8$&'1*(,(independent in appearance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professional judgment)9'-,+*(*+ 9*1*% 8$&$+3*+**+ 9*+ 8$1*()*+**+8$%$&'()**+ 9*+ 8$1*82&*+ ;*)'1 8$%$&'()**+> P$%$&'()**+ 9'1*(,(*+ 21$;8$&)2+'1=*+- %$%8,+=*'(2%8$/$+)' 8&27$)'2+*1 9*+ )$3*&* (21$(/'7 %$%8,+=*'($*;1'*+ 9*+ 8$+-$/*;,*+ =*+- %$%*9*'5 9*+ Peer-review =*+- '+9$8$+9$+ 9'1*()*+*(*+ )$3*&* 8$&'29'(9*+ %$+-;*)'1(*+ ),*/, 8$&+=*/**+5 *8*(*; )')/$%8$+-$+9*1'*+ %,/, 2&-*+')*)' 8$%$&'()* /$&)$4,/9'&*+3*+- 9*+ %$%4$&'(*+ ($=*('+*+ =*+- %$%*9*')$),*' 9$+-*+ S/*+9*& P$%$&'()**+@ HUBUNGAN ANTARA STANDAR PEMERIKSAAN DENGAN UNDANG