...SYLLABUS AKU 3301 – AUDITING 1 Prerequisite: AKU 2101 Credit Hours: 3 Instructor: Sugiarto Room: First Floor Southwing, SMS: 08122740472 Course Description This course is the first course in auditing subject. This course has an overall objective to help students to learn the basic concepts and practices of auditing and assurance services as well as to understand the auditor ethics and responsibilities. Also, it helps students to understand the basic concepts that underlie the audit process and how to apply those concepts to various audit assurance services. Through the first part of auditing course, much attention is given to the conceptual, theoretical and practical aspects of auditing financial statements. This course will also examines auditing theory and practice, emphasizing audit standards in Indonesian context, audit risks, materiality, characteristics of evidence, internal controls, auditors’ reports and professional ethics, sampling, and audit programs. Course Objectives After completion of this course, students are expected to be able to: 1. Understand why there is a demand for auditing and assurance services 2. Differentiate between auditing and accounting 3. Understand the relationship among auditing, attestation, and assurance services 4. Know the different types of auditors and their types of services 5. Understand the issues currently affecting...
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...MASTERPLAN ACCELERATION AND EXPANSION OF INDONESIA ECONOMIC DEVELOPMENT 2011-2025 R EPUBLIC OF I ND ON ES IA Doc. Wijaya Karya Masterplan for Acceleration and Expansion of Indonesia Economic Development © Copyright Coordinating Ministry For Economic Affairs, Republic of Indonesia Published by Editor Design by : Coordinating Ministry For Economic Affairs : Deputy Minister for Coordinating Infrastructure and Regional Development, Coordinating Ministry For Economic Affairs : IndoPacific Edelman First Published 2011 All Rights Reserved Coordinating Ministry For Economic Affairs, Republic of Indonesia Masterplan for Acceleration and Expansion of Indonesia Economic Development Jakarta: Coordinating Ministry For Economic Affairs, 2011 212 pages; 28 x 30 cm ISBN 978-979-3754-14-7 Masterplan aCCeleratIOn anD eXpansIOn OF InDOnesIa eCOnOMIC DeVelOpMent 2011-2025 Coordinating Ministry For Economic Affairs Republic of Indonesia 6 Masterplan P3EI Abstract Doc. Astra Otoparts Doc. Wijaya Karya Doc. Wijaya Karya Table of Contents Preface from The President of Republic of Indonesia Abstract Historical Breakthrough in the Making of MP3EI 1. The Self-Sufficient, Advanced, Just, and Prosperous Indonesia A. Preface B. Acceleration and Expansion of Indonesia Economic Development C. Indonesia’s Position Within The Regional and Global Dynamics D. Indonesia’s Potential and Challenges E. Acceleration of Economic Transformation - A New Way of Working...
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...Quan Nguyen [Email address] Quan Nguyen [Email address] International Investment – Group 8 Instructor: Mrs. Phạm Thị Mai Khanh Members: Đặng Minh Ngọc (Leader) 1211150110 Lê Tuyết Nhi 1217150114 Đinh Mai Hương 1217150059 Nguyễn Thanh Nga 1214150105 Hồ Bích Phương 1217150120 Nguyễn Thị Ngọc Quỳnh 1217150124 International Investment – Group 8 Instructor: Mrs. Phạm Thị Mai Khanh Members: Đặng Minh Ngọc (Leader) 1211150110 Lê Tuyết Nhi 1217150114 Đinh Mai Hương 1217150059 Nguyễn Thanh Nga 1214150105 Hồ Bích Phương 1217150120 Nguyễn Thị Ngọc Quỳnh 1217150124 ODA & public debt in vietnam [Document subtitle] ODA & public debt in vietnam [Document subtitle] Contents Introduction 2 I. Situation of ODA in Vietnam 3 1.1. The Attraction in ODA in Vietnam 3 1.2. Using and Managing ODA in Vietnam 6 II. Public Debt in Vietnam 11 2.1. The origin of Public Debt in Vietnam 11 2.2. The fact of public debt in Vietnam 13 2.3. The impact of government debt 14 III. The relation between ODA and Public Debt in Vietnam 16 Conclusion 18 Table | Name | Page | Table 1 | The commitment, signed and disbursement of ODA over the period | 5 | Table 2 | The ODA’s contribution to GPD growth | 9 | Introduction The United Nations Millennium Declaration explicitly recognized the role of ODA in the development process and committed industrialized countries to “grant more generous development assistance”...
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...The Continuing Process of Parental Grief Also, sometimes a parent's love makes them unable to let go. I've seen so many parents put their needs above their infant's because they just can't bear to suffer the grief of losing a child. It's heartbreaking when you can see parents in total denial and you know that the end will come one way or another but they just can't accept it. I don't know if that's the case here or not, but it's certainly a possibility. Parental Grief The theme of parental mourning has been a universal one throughout the centuries. In the literature on bereavement, writers repeat certain themes, thoughts, and reflections; they talk of the powerful and often conflicting emotions involved in "the pain of grief and the spiral of mourning; [they refer to] the heartbreak at the heart of things...grief's contradictions"; they speak of parents devastated by grief (Moffat 1992, xxiii). It is frequently said that the grief of bereaved parents is the most intense grief known. When a child dies, parents feel that a part of them has died, that a vital and core part of them has been ripped away. Bereaved parents indeed do feel that the death of their child is "the ultimate deprivation" (Arnold and Gemma 1994, 40). The grief caused by their child's death is not only painful but profoundly disorienting-children are not supposed to die. These parents are forced to confront an extremely painful and stressful paradox; they are faced with a situation in which they must deal...
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...THE INDONESIA CORPORATE GOVERNANCE MANUAL First Edition IFC Advisory Services in Indonesia In Partnership with: THE INDONESIA CORPORATE GOVERNANCE MANUAL First Edition Jakarta, January 2014 i Disclaimer IFC, a member of the World Bank Group, creates opportunity for people to escape poverty and improve their lives. We foster sustainable economic growth in developing countries by supporting private sector development, mobilizing private capital and providing advisory services. The Indonesia Corporate Governance Manual (CG Manual) was commissioned by IFC as part of the Indonesia Corporate Governance Program that IFC is implementing in Indonesia since 2012. This manual is distributed with the understanding that neither the authors, nor the organizations, countries they represent, nor the publisher are engaged in rendering legal or financial advice. The material in this Manual is set out in good faith for general guidance, and no liability can be accepted for any possible loss or expense in incurred as a result of relying on the information contained herein. This publication is not intended to be exhaustive. It should not be relied upon as a basis for formulating business decisions. On all financial issues and questions, an accountant, auditor, or other financial specialist should be consulted. A lawyer should be consulted on all legal issues and questions. As the laws in the Republic of Indonesia are constantly changing, legal rules referred...
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...Bachelor Thesis Department of Business Studies Århus, the 3rd of May 2010 Valuation of BMW - Financial & Strategic Analysis Authors Rasmus Ramshøj Pløen Exam no. 282821 BSc (B/IM) Mikkel Kronborg Olesen Exam no. 283755 BSc (B) Academic Advisor Nicolai Borcher Hansen ASB Aarhus School of Business TABLE OF CONTENTS 1 PREFACE ................................................................................................................................................................ 4 1.1 1.2 1.3 1.4 1.5 1.6 2 EXECUTIVE SUMMARY ................................................................................................................................................ 5 BRIEF INTRODUCTION ................................................................................................................................................. 6 PROBLEM STATEMENT ................................................................................................................................................ 8 STRUCTURE .............................................................................................................................................................. 9 DELIMITATIONS AND ASSUMPTIONS ............................................................................................................................ 10 METHODS ..........................................................................................................................................
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...500 extraordinary islands G R E E N L A N D Beaufort Sea Baffin Bay vi Da i tra sS t a nm De it Stra rk Hudson Bay Gulf of Alaska Vancouver Portland C A N A D A Calgary Winnipeg Newfoundland Quebec Minneapolis UNITED STATES San Francisco Los Angeles San Diego Phoenix Dallas Ottawa Montreal ChicagoDetroitToronto Boston New York OF AMERICA Philadelphia Washington DC St. Louis Atlanta New Orleans Houston Monterrey NORTH AT L A N T I C OCEAN MEXICO Guadalajara Mexico City Gulf of Mexico Miami Havana CUBA GUATEMALA HONDURAS b e a n Sea EL SALVADOR NICARAGUA Managua BAHAMAS DOMINICAN REPUBLIC JAMAICA San Juan HAITI BELIZE C a r PUERTO RICO ib TRINIDAD & Caracas N TOBAGO A COSTA RICA IA M PANAMA VENEZUELA UYANRINA H GU C U G Medellín A PAC I F I C OCEAN Galapagos Islands COLOMBIA ECUADOR Bogotá Cali S FR EN Belém Recife Lima BR A Z I L PERU La Paz Brasélia Salvador Belo Horizonte Rio de Janeiro ~ Sao Paulo BOLIVIA PARAGUAY CHILE Cordoba Santiago Pôrto Alegre URUGUAY Montevideo Buenos Aires ARGENTINA FALKLAND/MALVINAS ISLANDS South Georgia extraordinary islands 1st Edition 500 By Julie Duchaine, Holly Hughes, Alexis Lipsitz Flippin, and Sylvie Murphy Contents Chapter 1 Beachcomber Islands . . . . . . . . . . . . . . . 1 Aquatic Playgrounds 2 Island Hopping the Turks & Caicos: Barefoot Luxury 12 Life’s a Beach 14 Unvarnished & Unspoiled 21 Sailing...
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...22000 ESSENTIAL WORDS FOR IELTS AND TOEFL Cũng có 1 chút kinh nghiệm về kỳ thi IELTS, nên hôm nay chia sẻ cùng mọi người. Muốn đạt điểm cao ở kỳ thi IELTS, có 1 điểm rất quan trọng mà Bear nghĩ ai cũng biết: LUYỆN TẬP THƯỜNG XUYÊN. Tuy nhiên, cũng có 1 điểm cực kỳ quan trọng mà đa số thường không chú trọng lắm. Đó là phần từ vựng dạng ACADEMIC (học thuật). Nên để đạt điểm cao trong kỳ thi IELTS, ôn luyện từ trong quyển 22.000 từ THI TOEFL/IELTS của Harold Levine là cực kỳ cần thiết. Mỗi ngày chỉ cần học 3 từ, thì lượng từ vựng của bạn sẽ tăng đáng kể. Số từ vựng này giúp bạn trong cả 4 phần thi LISTENING / SPEAKING / READING / WRITING. Ví dụ: Nếu bạn dùng từ: SIMULTANEOUSLY thay cho từ AT THE SAME TIME, hay PORTABLE thay cho từ EASY TO CARRY hay MITIGATE thay cho từ LESSEN … trong phần WRITING và SPEAKING thì điểm của bạn sẽ cao chót vót không ngờ luôn đấy. Chưa kể, nhất là trong phần READING, những từ trong quyển sách này xuất hiện nhiều lắm, và cả LISTENING nữa chứ. Sự lợi hại của quyển sách này, chắc chắn chỉ khi nào học rồi, bạn mới thấy rõ. Quyển này (nhà xuất bản TPHCM) đã hết bán rồi. Nên nếu bạn nào cần phôtô thì liên lạc Uyên Uyên: UyenUyen@englishtime.us Tuy nhiên mỗi tuần Bear vẫn sẽ post lên đây 20 từ trong quyển sách đó, để nếu bạn nào ở xa, vẫn có thể học được. Đương nhiên mỗi người có 1 cách học riêng và trí nhớ khác nhau. Có người nhìn qua là nhớ liền, có người nhìn hoài vẫn không nhớ, nên Bear suggest...
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...THE STUDENT'S PRACTICAL DICTIONARY ; fNdkoq ; CONTAINING English words with English and Hindi Meanings and Pronunciation in Deva Nagri Character with an Appendix containing Familiar Foreign Words and Phrases and Abbreviations in Common use. FIFTEENTH EDITION Thoroughly Revised,Improved,Enlarged and Illustrated PRICE 3 RUPESS ALLAHABAD RAM NARAIN LAL PUBLISHER AND BOOKSELLER 1936 ISCII text of dictionary taken from from TDIL's ftp: anu.tdil.gov.in pub dict site I N 1.m I Pron 1.m a Det 1.ek, abatement N abbey N 1.kmF, GVtF, GVAv, mdApn, b A, 2. yAg, smAE ag jF vZmAlA kA Tm a"r tTA -vr, 2. tk m phlA kESpt pzq vA -tAv , aback Adv 1.acAnk, ekAek, 2.pFC abandon VT 1.CoX nA, yAg nA, yAgnA, tjnA, d d 2.EbnA aAj^ nA nOkrF CoXnA, apn ko drAcAr aAEd m CoX nA, d , nA d d abandoned A 1.CoXA h,aA, Enjn -TAn , 2.EbgXA h,aA, iEdy lolp, lMpV, drAcArF, aAvArA , , abandonment N 1.pZ yAg, sMpZ aA mo sg, EbSkl CoX nA d , abate VI 1.km honA, GVnA, DFmA honA abate VT 1.km krnA, GVAnA, DFmA krnA, m@ym krnA, rok nA, smA krnA d 1 1.IsAiyo kA mW, gz\ArA, kVF, mW, , , 2.mht aADFn sADao kF mXlF k , abbot N 1.mht, mWDArF, mWAEDkArF abbreviate VT 1.km krnA, s" krnA, CoVA krnA, p sAr EnkAlnA abbreviation N 1.s" , GVAv, sAr, lG,!p, skt, p 2.sE" pd yAf, fNd yA pd kA lG!p ^ , abdicate VTI 1.-vQCA s CoXnA, yAg krnA, tjnA, pd yAg krnA abdication N 1.pd yAg abdomen N 1.X, V, k"F, udr p p , abdominal A 1.udr sMbDF, V kA p abduct VI 1.BgA l jAnA, EnkAl l...
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...PT Indomobil Sukses Internasional Tbk. dan anak perusahaan/and subsidiaries Laporan keuangan konsolidasi beserta laporan auditor independen tahun yang berakhir pada tanggal-tanggal 31 Desember 2010, 2009 dan 2008/ Consolidated financial statements with independent auditors’ report years ended December 31, 2010, 2009 and 2008 The original consolidated financial statements included herein are in Indonesian language. PT INDOMOBIL SUKSES INTERNASIONAL Tbk. DAN ANAK PERUSAHAAN LAPORAN KEUANGAN KONSOLIDASI BESERTA LAPORAN AUDITOR INDEPENDEN TAHUN YANG BERAKHIR PADA TANGGAL-TANGGAL 31 DESEMBER 2010, 2009 DAN 2008 PT INDOMOBIL SUKSES INTERNASIONAL Tbk. AND SUBSIDIARIES CONSOLIDATED FINANCIAL STATEMENTS WITH INDEPENDENT AUDITORS’ REPORT YEARS ENDED DECEMBER 31, 2010, 2009 AND 2008 Daftar Isi Table of Contents Halaman/ Page Laporan Auditor Independen Independent Auditors’ Report Neraca Konsolidasi …………………………………… 1-4 ………………………....Consolidated Balance Sheets Laporan Laba Rugi Konsolidasi …………………….. 5-6 ………………… Consolidated Statements of Income Laporan Perubahan Ekuitas Konsolidasi ………….. 7-8 ……. Consolidated Statements of Changes in Equity Laporan Arus Kas Konsolidasi ……………………… 9-10 …………….Consolidated Statements of Cash Flows Catatan atas Laporan Keuangan Konsolidasi …….. 11-214 ……Notes to the Consolidated Financial Statements *************************** The original consolidated financial statements...
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