Location via proxy:   [ UP ]  
[Report a bug]   [Manage cookies]                
Scribd Logo
Upload

Welcome to Scribd!

  • 769 views

    Cara Perhitungan PM, TE, SAD

    Uploaded by

    dfrans
    The document summarizes the company's net losses in 2007 and 2008, and interim losses through September 2009. It then calculates the planning materiality for the audit as 5% of pretax income for the first 9 months of 2009, which equals $173,795,989. The tolerable error is set at 50% of planning materiality, and the self-assessed detection risk is 5% of planning materiality, equaling $8,689,799.

    Copyright:

    © All Rights Reserved
    Download as XLS, PDF, TXT or read online from Scribd

    Cara Perhitungan PM, TE, SAD

    Uploaded by

    dfrans
    769 views1 page
    The document summarizes the company's net losses in 2007 and 2008, and interim losses through September 2009. It then calculates the planning materiality for the audit as 5% of pretax income for the first 9 months of 2009, which equals $173,795,989. The tolerable error is set at 50% of planning materiality, and the self-assessed detection risk is 5% of planning materiality, equaling $8,689,799.

    Original Description:

    Cara Perhitungan PM, TE, SAD

    Copyright

    © © All Rights Reserved

    Available Formats

    XLS, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    The document summarizes the company's net losses in 2007 and 2008, and interim losses through September 2009. It then calculates the planning materiality for the audit as 5% of pretax income for the first 9 months of 2009, which equals $173,795,989. The tolerable error is set at 50% of planning materiality, and the self-assessed detection risk is 5% of planning materiality, equaling $8,689,799.

    Copyright:

    © All Rights Reserved
    Download as XLS, PDF, TXT or read online from Scribd
    Download as xls, pdf, or txt
    769 views1 page

    Cara Perhitungan PM, TE, SAD

    Uploaded by

    dfrans
    The document summarizes the company's net losses in 2007 and 2008, and interim losses through September 2009. It then calculates the planning materiality for the audit as 5% of pretax income for the first 9 months of 2009, which equals $173,795,989. The tolerable error is set at 50% of planning materiality, and the self-assessed detection risk is 5% of planning materiality, equaling $8,689,799.

    Copyright:

    © All Rights Reserved
    Download as XLS, PDF, TXT or read online from Scribd
    Download as xls, pdf, or txt
    of 1

    PT X

    PM, TE & SAD


    30 Sept 2009

    The Company had net losses from year to year:


    As of December 31, 2007
    As of December 31, 2008

    =
    =

    (40,153,109,336) PY
    (50,778,534,882) PY

    As of September 30, 2009 (Interim Audit)


    Planning Materiality (PM)
    Public Companies: 5% from pretax income
    Pretax income (9 months)
    Planning Materiality

    =
    =
    =

    Tolerable Error (50% PM)

    86,897,995

    SAD nominal amount is 1% - 5% of PM


    SAD (5% PM)

    8,689,799

    5% Higher risk
    3,475,919,784
    173,795,989

    You might also like