Control

:
RISK MANAGEMENT No. (by RM)
Date :

POLICY & PROCEDURE

ENGAGEMENT LETTER
Page : 1 of 4
CLEARANCE FORM

NAME OF CLIENT : PT Kharisma Anugrah Jawara Abadi

PERIOD END : 31 December 2019 TYPE OF SERVICE : General Audit

PIC/MIC : Raden Ginandjar
RISK MANAGEMENT DOCUMENTS CHECKLIST

A. FOR PROSPECTIVE CLIENT ONLY

Related Forms Yes or N/A Remarks Reviewed by

HOGAP:/Date
Prospective Client Questionnaire (for new
client only)
N/A            

Local Conflict & Independence Check (via

Email – for new client only)
N/A            

International Conflict & Independence

Check (via MFS Portal - for new client only)
N/A            

N/A      
Prospective Client Initial Assessment Form      

B. FOR RECURRING CLIENT

Related Forms Yes or N/A Remarks Reviewed by

HOGAP:/Date
Client Continuance Checklist (for recurring
client)
YES            

C. PROPOSAL

Related Forms Yes or N/A Remarks Reviewed by

HOGAP:/Date

Proposal YES            

Conclusion After Discussion

Continue to
With Prospective Client Cancel
EL     

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:
RISK MANAGEMENT No. (by RM)
Date :

POLICY & PROCEDURE

ENGAGEMENT LETTER
Page : 2 of 4
CLEARANCE FORM

Related Forms Date Reference Number

Engagement Letter (EL)            

Related Forms Yes or N/A Remarks Reviewed by

RM:/Date)
New Client Acceptance Form (for new client
- see detailed attachments below)
N/A            

Client Re-acceptance Checklist (for

recurring client)
YES            

Partner and Staff Assessment and

Acknowledgement of Independence
YES            

Raden Ginandjar
Completed by/Date: _________________________________________
Engagement Team (PIC/MIC)

Reviewed by/Date:      

_________________________________________
Risk Management

*Please note for any group audit engagement, if the engagement team decides to use only one New
Client Acceptance Form/Client Continuance Checklist, please complete the schedule attached for
subsidiary companies’ engagement letter details.

Note: Please return this completed form to RM for filing.

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RISK MANAGEMENT No. (by RM)
Date :

POLICY & PROCEDURE

ENGAGEMENT LETTER
Page : 3 of 4
CLEARANCE FORM

ATTACHMENTS:
On File (YES
PROSPECTIVE CLIENT BACKGROUND INFORMATION
or N/A)
I.B GROUP AUDIT List of the Name of all Clients (Subsidiaries,
Components)
N/A
Group Structure N/A
In case that the Firm will not audit >50% of the
consolidated Assets, Revenue or EBIT, documentation
how we have gained or plan to gain comfort on the
qualification of the component ET.

For public companies with significant foreign N/A

components, include a discussion of which components
are to be visited and/or reviewed in the current year.
II. CLIENT ACCEPTANCE PROCEDURES YES
II.B FIRM’S Local Conflict of Interest and Independence Check
ELIGIBILITY, Procedures
YES
INDEPNEDENCE AND International Conflict of Interest and Independence
CONFLICT INTEREST Check Procedures NA
III.C THE Identity of TCWG (in additional to the identity of
YES
PROPSECTIVE Management and Audit Committee)
CLIENT’S INTEGRITY For International Referral, provide the Firm’s
AND REPUTATION Acceptance Procedures NA

II.D EXTERNAL DATA Result of the background check on the following

(INFORMATION) websites: YES
ANALYSIS http://putusan.mahkamahagung.go.id
http://putusan.mahkamahagung.go.id/pencarian
http://www.ojk.go.id/id/SitePages/search.aspx
http://www.idx.co.id/index-En.html
http://www.bi.go.id/id/penarian/Default.aspx
http://www.google.com
http://www.google.com/alerts
http://www.ppatk.go.id
Proof of identity and address of PC including those of
YES
the shareholders, BOD, BOC and key senior personnel *
III.E CHANGE OF Professional Objection Letter (Surat Keberatan Professi)
N/A
AUDITORS *
Reply from the Predecessor Auditor * N/A
After approvement or Engagement Letter issued * N/A

*) Maybe performed after auditor’s appointment, before / after Engagement Letter issued.

BDO Tanubrata Sutanto Fahmi Bambang & Rekan Page 3

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:
RISK MANAGEMENT No. (by RM)
Date :

POLICY & PROCEDURE

ENGAGEMENT LETTER
Page : 4 of 4
CLEARANCE FORM

SUBSIDIARY COMPANIES’ ENGAGEMENT LETTER DETAILS

Subsidiary Company Name Date Reference Number

                 

                 

                 

                 

                 

                 

                 

                 

                 

                 

                 

                 

                 

                 

                 

                 

                 

                 

                 

                 

                 

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