Daftar Pertanyaan audit

    

 

 

 

  !" #  !"$% !"$% & '" ( &$ $!"$ &()  $ !(* $!"$   + " +)$ $ $ ( &  &!$ !"  ! " $+$ $ &!$  +



,, &$( &( $ !"$ ' $!"$ !/

.&

,0,&$( $!"$ ! &  &$  ( 1$ $& ( $*  &( $,2, &$( $!"$   !  $,3, $( ) !+  &+$  $( &+ $ &,4, &$( &&+ (&  + $ &   &!$-

0

+++ 5*!  **+ #6&!  (% +++ "*!  **+ 1$  $$$  +



0,,&$(  $ + + $ + !$0,0,&$( +++ "*!  **+ &  &$ + "  ( $ + !$ -

2

1$  $ 7 + +   68 68 ( !( & $& &++  &&  + 1$1 $ &!$ !"  $ $ &$ + &   & ($9&+ + !$ # ,, :;;70;;;%  & + ( +$$$  &( &+ $ + &   &+ + &( & ($  &+<+ . 4,, :;;70;;;/

4,=4,4,2=4,0

2,,&$( &( $ &   $ 1$ +   68 .$(  (  &1$   + +$ !+  $" !+ / 2,0, &$( &( ( &$ &  $ - $ +$+2,2, >+ &( +$$$ &  $   +$+2,3,&$(   + )     &  &( # & ?)  ) ' )  ( ) !, % 2,4,>+ ( $ &$ + ! (  +   $   +$+ 2,@,&$(   +  &  "  &$ $ ( $$   9  ! -

3

' '       

  !"#

 $% &

   

 

 

& '" ( $ !"$ (    $$$  &( ( ( *

2,,&$( &( ( &$  $ && 1 9 $$ $ 9+$+92-

4,4,2

2,0,&$( &  $ 9+$+ $$$  & " 9  )  $  $ "-

 

2,2,&$( &  $   +$+ ( $  &( (  ( $*  &( $ #&&%2,3,&$( &( $  $ &+ &$ + $ 2,4,$(   & $ +1$ $  "$ " $$ & &$2,@,&$(   $ +1$ $ &(  "$ $ $$      && -

4

6?  A6 ( & &+ +  &( + &$ $   $*,

3,,&$( &( &  $ 1$ !( ( $  $* + !&+( &   +$+ &$ -

@,0,=@,0,0

3,0,&$( &( &  9 &   $ &$  &( )  $  9 +$+923,2, &$(  &( $   +$+ $&  $*  $* ! 3,3,>+ &( + ( &( + ( $$ 3,4,>+ &( + ( &( + ( $$ -

@

6  ( $   &   (   $ B' .'/-

4,,&$( &( $ 9&   ( $   # B'9' % 4,0, &$(   B'9' $$ & < & ( & $(   #6)%4,2,&$(    & + &$ $1$  4,3,&$(   ( &$ &$ + $& !+  -

     

  !"#

 $% &

   

 

 

 

4,4,&$( $ &!$ + $$ $ (  &$ ) $$ 9  )  $$ 1$ 4,@,&$( (  &$ $& & + -

C

'?' 6DA ( $$ 6& " '"  &$ )$ * !"$ ) !"  + + ( &$



@,,&$( ( $  9 & $ $$ 6& " '" @,0,&$(  & " ! !( ( $  ) +$+ ) 2- .&$( +  + 9$!"$ &(@,2,&$( + * +($ $ &!$ $ &+$  9+$+92 @,3,&$( $ !  &$ $ $  + &!$ !$"@,4,&$( (<( + * $$)$$$  &(-

E

66' '?'



( $     &( &&   &$ #  9   %

C,3,=C,3,0

C,&$( &( $ & $ $  9&$ + !  + &  $  )  )  & $( #(F !% C0,&$(  $ &( && ! + ( 8  $   +$+C2,&$(  $ &(  ! C3, &$( &( $ $$ $" + && + ++ $& $ $ (F ! &  9 &$ C4,&$( &( (    9 '  9+  $& &&  C@,&$(   9 ' 9 +   ) &(  $$ CC,&$( &(  $& && $ ( 8 $(          CE,&$(  +  $& &&  >+  & &&-

>

>C,&$( &(  $& && $ ( 8 $ (F ! 1 -

     

  !"#

' $% &

   

 

 

 

>C0,&$(   $ $ &!$ + $$ && "$   $ $$ + ( &!$ -



A(+

C,&$( &+ GG $ *   &$ ( $$ + & C0,&$(  &(  1$ $ F !   F !  9 &$ C2,&$( &  9 &+ & (  (++ $   +  +  &$( & 9  (   & ) $ +( $( &+! )  +( !) &) $ -

:

'?  ( $   & $ &$ &

&$( &( $  $ &$ &  #+ &$%-

C,3,2= 3,0,= @,0,0

>+  &$  $ 

&$( + &$ !$ $   -

&$(  &$ &( >+  $  1$ $ &$  9 & #  %  $ & # ? % &$( + &$     ,   9 &$ >+ 5$ $ $$ $   +&$( + & $ (F ! ( $$ 5$   $$ (   ) &$( $   &$ ( &$ &$( (      H $  &( &$( + &$ ( !$ &(  &$

; 6 6 ( $   $ &+  & &$

$( B -

     

  !"#

( $% &

   

  C,4,,=C,4,0

 

 

&$(  &"$ &$ $"  & & &$ # A ) G*( )  )  % &$( &"$ $" # A ) G*( )  )  %$ + !$) $ !  &$(  *  # $ !  % + +$  & &$ ( ($ ( + &$ $(  &+ $  & )  &$(  + ( & &$&$(  &$ + & &     &$( & ( &$ &(  &$&$(  ( &$ $$ + !$ &$(  & &+ & * + !&$ & +$+ -

!  $  * 9 '

&$(  & $ $ $!  $ &$( 1  $  ( $! ( $$ ) $$   &$(  $! &  $ ( " -

&$( &( $ &  $!-

>+ $& &+ $!  &$( &( $  9 & &  $  ) "+ ) + ) 1H ) ! &$(   + & $   & &$+ &>+ &( $ + &   + $$ & ) (++ $ "  &$

+ $ #+  1%)$ !$  +( ( $  $  !  1$ &$,

C,4,2,

&$(   +  $  !  & & &$ ) &$ &  &$( & 1$ 9 &(  &$ (  " &$(   + + "$ $ $ &$ ( & $  #   9 $  % -

     

  !"#

) $% &

   

 

 

 

&$( $ &!$ + & ( $$ "$ " $$ -  &$ $ + $ + +&$( $ &!$ ! &$ "+ $ &$ " &$( $$ &$ 1$ $  $&$( $ 9  ! 1$)  &$  $1$1&$( 1 $$   & 1$ $  )  & $  & '+ &$(   ! " $$  !$ $ &+(0

(&&+ D1 9 G &$ ( $  9 & &$( &( $   $++9&& $ G & 9 (&&+ 1 &$ + $ &+( $! &$ $ $  >+  1$ & &$ + $ $  -#  ) $ ) !+ % &$(  1 &$   &$ + $& &  &$( 1  &(  $$ + !$ &$(  &$ ( &$ &(&$(  &$ $$ + !$ -

2

 3' # !( ') ') '  '% ( $ &  &!( 3'   ) &  && ( & $,

&$( &( &  9 & $ &!( 3' &$( + +$&  +++ "*! "$ " &!( 3' ( " &$(   + + ) "$  &!( 3' "  && *  # $ &$  ( &!( 3' (   9 8  &$( 1 &!( 3' $$$ -

     

  !"#

* $% &

   

 

 

 

&$( ( &!( 3' )  & &!( $  &( &$( &$ + + &!( 3' $$ &$ + $ $ $ +  8 -#   (F ! % 3

  +$+ "

     

  !"#

& $% &