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Audit atas dana jaminan
This internship report presents the nature of Guarantee Fund, internal control for the entity, and the audit procedures that are conducted to assess the fairness of the stated of Guarantee Fund financial statement as of December 31, 2007. In general, Guarantee Fund is the collective amount of contribution of all clearing members to maintain the continuousness of securities transaction settlement take place in securities exchange. Guarantee Fund managed by PT DR and highly regulated by Bapepam-LK. Comply to the Bapepam-LK?s regulation, PT DR required to submit the audited financial statement twice a year ? the period of January-June and January-December. Understand and agree with the expectation of Bapepam-LK, independent auditors always conduct their professional audit to ensure that the guarantee fund financial statement is free of material misstatement due to either the fraud or the error on processing financial information. The most important thing to be considered in planning the audit was the effectiveness of internal control over the management of guarantee fund due to the requirement to comply with various Bapepam-LK regulations. Other thing being point of interest to be described is substantive procedure audit on such accounts: investments in time deposit and investment in government bonds as well as the related interest income and receivables, the contribution of clearing members and guarantee fund management expense. After conducting the appropriate audit procedures, auditor found no material misstatement on those accounts. Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 6213 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Departemen Akuntansi, Fakultas Ekonomi Universitas Indonesia 2008 |
|---|---|
| Edisi | - |
| Subjek | Investment Auditing Internal control Government bonds Guarantee fund |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xi, 78 p. ; 30 cm. |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |