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Audit atas imbalan jasa manajer investasi dan bank kustodian reksa dana saham EQV
Mutual fund is an institution used to accumulate funds from investors which will be subsequently invested in a portfolio of securities by the investment manager. Equity fund EQV is one of an open-ended mutual fund formed under a collective investment contract. The collective investment contract made between fund manager PT ABC and custodian bank DB. Equity fund EQV has composition 50% to 95% of investment funds will be allocated to marketable securities with a normal composition of 80% to 90%, and 5% to 50% of investment funds will be allocated to money market instruments and cash with a normal composition of 10% to 20%. Management fee and custodian fee are mutual fund?s expenses for investment manager services of managing the fund and custodian bank services of administrating the fund. Those fees paid monthly based on fund?s net assets value which accrued on a daily basis and the percentage comply to collective investment contract equity fund EQV. Based on understanding of fund?s internal control, auditor detected weakness on investment manager instruction documentation for paying management fee and custodian fee. Payment instruction management fee and custodian fee only communicated by e-mail without any instruction letter from investment manager. Based on audit procedures applied, there were no misstatement found on calculation of management and custodian fees and the calculation agreed with the contract. Based on audit result of financial statement?s equity fund EQV for period ended December 31, 2007, auditor conclude that financial statement is calculated, recorded, and presented fairly in conformity with Indonesian generally accepted accounting principles and Bapepam rules.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 6436 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Departemen Akuntansi, Fakultas Ekonomi Universitas Indonesia 2009 |
|---|---|
| Edisi | - |
| Subjek | Shares Auditing Mutual funds Investment Manager |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xiv, 68 p. , 14 p. : il. ; 30 cm & lamp |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |