1.

a. This variety is also related to different kinds of impact, such as conceptual

impact, which refers to changes in learning processes, mentality and behaviour at
the auditee or society; strategic impact, which refers to the use of audit reports by
stakeholders in political or public debates; and instrumental impact, which is a
more direct impact by implementing the audit recommendations the annual
income, especially that pt galang was closed at the end of the year, would affect the
financial statements in 2022
2. Classifications may help the auditee to better understand the auditor’s point of
view and to prioritise the actions for implementation. Furthermore, classification
draws the attention of the legislature and society. On the other hand, lower rated
recommendations might be neglected by the auditee. Therefore, it is important to
communicate effectively to the auditee, so that all recommendations will be
implemented.in this case pt galanag if it does not close in 2021 it will not have
much effect because the value is correct in the recording maybe the reporting will
be incomplete if the remainder is not reported
3. the difference in land area due to simple “typographical error” does not
necessarily entail adjustment to the cost of the land, unless there is sufficient proof
of showing the correct land area which can be determined only thru survey of the
property. This matter must be corrected first because it is to clarify the agreement
with the company which is due in 3 months. However, if it has not been closed, it
will not be a problem because the method used is a perpetual method so that when
cash is recorded it will be immediately recorded at maturityThe failure to reclassify
to the proper accounts the proceeds from the
sale overstated the PPE and the corresponding accumulated depreciation. On the
other hand, the loss or gain from the sale of the unserviceable assets was not
recognized in the books resulting in the understatement of the loss or gain from the
sale of the property on the year the transaction occurred. .
4. Require the Finance Department to immediately analyze and review each of the
subsidiary ledgers of the Other Deferred Credits account to ensure that only cash
collections received in advance for services that are yet to be rendered are included
in the Other Deferred Credits account at the end of each accounting period; and
thereafter, prepare the necessary adjusting entries on income must be closed
because this is to ensure that each income and expense account has a balance of 0
(zero) to start the next accounting cycle, namely a new period in the company.