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Rete Fang 029 — ~
2. Won Olga 08
3. Gite Spawalat 032
4. fieo Dwi 033
5. Ban Mantana 034
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J. Less _Isoprgars ot
Dicuss whet are mavagowed ceypoutibility aud auditor Cerpousieiliey
HA cate shedd audihe ollew tue cE order ? a
4NSwen :
Asam aspiving CPA, it G Aupartant tp apprmach queitiens wah otjeck iy aad
povrde a well tforwed option boied on wy Wndentanding of ut rlevoure
Srouderds aud privciptes.
In duis scenarte , the & of PI Elegance hos 1 auditor fo _porzonm
addironal axdir povedues witout addikenal sees due fo ive perceieved faduré
M_Adledong jie accounliass stafc's _frauduleute ackutiy (a das cituaton tr
crsial te consider Ine Sespoasiviihig, a both wanagement aud auditor.
Manayeweut Voy ye revpousitofiny te Brat aud Malika effective ukemal
combed, accurately Prepare sual rateueut , dud povrupt ly Cepoee ae
ef fraud WC wi + They should alto dicloye mabera\ fmudulent
activikes sy Abe epmauctal statements. [4 Anis case , % S postive’ thet qe
a Kos Nabe .
EO discovered chon that ‘ang ap pes goad,
As _an auditor, 1 have a S*ponsileities se plan and pecorna lhe qudit_ +.
__ovtay reasonable assume about the simauctal statement _accurac
compliance, with apHieable sfaudads, While audit atu to defect material
wiitalement Meludns {aud, iB mt always forse fo dewbyy munaterm{
fraud , The audibee’s prmary objective _& to prune reasonable assurance,
Kok absolute assurance
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nd gesfesonal step heim. If ue 4 vnal prceditre are gecenary to_eddee
Aue aud and riste ullfi| aud Nd.
trem wine, He enishing andi
& Dipindai dengan CamScannerSequive Squcricaut addttibnal tne aud Sf peck.
wk dhe client gud reqoliate ay
Lehanced Sppconchs-
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Ut Me decirion stould be based _o
wonal_“Hdgement adhercuce
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auch open communication uilly cAenk . [ti Mepernint
to euite That the audit engagement TB conducied Mm « manner —frat
yield he tWlegring awd reraliley af die Gahetal stokewene while je
martalnie, audigr’s Mdependence ard progfasrenal lt tHeae:
& Dipindai dengan CamScanner