PPT Kelompok Kode Etik Akuntan Profesional (Translate)

PPT Kelompok Handbook of the Code of Ethics for Professional Accountants (English)

Handbook of the Code of Ethics for Professional Accountants

Ppt the code of ethics for professional accountants from anisaagustya

Kode Etik Profesi Akuntan Internasional

Kode Etik Profesi Akuntansi Internasional hal 54-56

Penerapan Kerangka Pendekatan Konseptual untuk Kebebasan

290.100        Paragraf 290,102-290,231 menggambarkan keadaan tertentu dan hubungan yang menciptakan atau dapat menimbulkan ancaman terhadap independensi. Paragraf itu menggambarkan potensi ancaman dan jenis perlindungan yang mungkin tepat untuk menghilangkan ancaman atau menguranginya ke tingkat yang dapat diterima dan mengidentifikasi situasi tertentu di mana ada perlindungan yang dapat mengurangi ancaman ke tingkat yang dapat diterima. Paragraf tidak menggambarkan semua keadaan dan hubungan yang menciptakan atau dapat menciptakan ancaman bagi kebebasan. Perusahaan dan para anggota tim audit harus mengevaluasi implikasi dari keadaan dan hubungan yang sama, tetapi berbeda, dan menentukan apakah pengamanan, termasuk pengamanan dalam paragraf 200,12-200,15, dapat diterapkan bila diperlukan untuk menghilangkan ancaman terhadap kebebasan atau menguranginya ke tingkat yang dapat diterima.

290.101     Paragraf 290,102-290,126 berisi referensi ke materialitas suatu kepentingan keuangan, pinjaman, atau jaminan, atau pentingnya bisnis hubungan. Untuk tujuan menentukan apakah bunga tersebut adalah material individu, nilai bersih gabungan individu dan anggota keluarga dekat individu dapat diperhitungkan.

Minat keuangan

290.102       Memegang kepentingan keuangan dalam suatu klien audit dapat membuat kepentingan ancaman . Keberadaan dan pentingnya ancaman dibuat tergantung pada :

( a) Peran orang memegang kepentingan finansial ,

( b ) Apakah kepentingan keuangan langsung atau tidak langsung , dan

( c) materialitas kepentingan keuangan .

290.103       Kepentingan keuangan dapat dilakukan melalui perantara ( misalnya, kendaraan investasi kolektif , real atau trust ) . Penentuan apakah kepentingan keuangan tersebut langsung atau tidak langsung akan tergantung pada apakah pemilik manfaat memiliki kontrol atas kendaraan investasi atau kemampuan untuk mempengaruhi keputusan investasinya. Ketika kontrol atas investasi kendaraan atau kemampuan untuk mempengaruhi keputusan investasi ada, Pedoman ini mendefinisikan bahwa kepentingan keuangan menjadi kepentingan keuangan secara langsung . Sebaliknya, ketika pemilik manfaat dari kepentingan keuangan tidak memiliki kontrol atas sarana investasi atau kemampuan untuk mempengaruhi keputusan investasi, pedoman ini mendefinisikan bahwa kepentingan keuangan menjadi kepentingan finansial langsung .

290.104        Jika seorang anggota tim audit, anggota langsung yang individu keluarga, atau perusahaan memiliki kepentingan keuangan langsung atau bahan tidak langsung kepentingan keuangan dalam klien audit, ancaman kepentingan pribadi yang dibuat akan signifikan sehingga tidak ada pengamanan dapat mengurangi ancaman ketingkat yang dapat diterima. Oleh karena itu, tidak satupun dari berikut ini harus memiliki kepentingan keuangan secara langsung atau bahan kepentingan keuangan langsung di klien: anggota audit tim, anggota keluarga langsung yang individu, atau perusahaan.

290.105          Ketika seorang anggota tim audit memiliki anggota keluarga dekat yang anggota tim audit tahu memiliki kepentingan keuangan langsung atau bahan tidak langsung kepentingan keuangan dalam klien audit , ancaman kepentingan pribadi dibuat. Signifikansi ancaman akan tergantung pada faktor-faktor seperti :

·         Sifat dari hubungan antara anggota tim audit dan anggota keluarga dekat , dan

·         Bahan  kepentingan keuangan kepada anggota keluarga dekat .

Arti penting dari ancaman harus dievaluasi dan perlindungan diterapkan bila diperlukan untuk menghilangkan ancaman tersebut atau menguranginya ke tingkat yang dapat diterima .Contoh pengamanan tersebut meliputi :

·         Para anggota keluarga dekat membuang , sesegera mungkin , dari semua kepentingan keuangan atau membuang sebagian tidak langsung kepentingan keuangan sehingga sisa kepentingan bukan merupakan bahan lagi ;

·         Memiliki seorang akuntan profesional meninjau pekerjaan anggota tim audit ; atau

·         Menghapus individu dari tim audit .

290.106        Jika seorang anggota tim audit, anggota langsung yang individu keluarga, atau perusahaan memiliki kepentingan keuangan langsung atau materi dalam entitas yang memiliki kepentingan pengendalian dalam klien audit, dan klien material terhadap entitas, ancaman kepentingan pribadi yang diciptakan akan begitu signifikan bahwa tidak ada perlindungan dapat mengurangi ancaman ke tingkat yang dapat diterima. Oleh karena itu, tidak ada satupun berikut ini yang harus memiliki sebuah kepentingan keuangan: anggota Tim audit, seorang anggota keluarga dekat yang individu, dan perusahaan.

290.107         Penyelenggaraan oleh program manfaat pensiun suatu perusahaan dari bahan langsung atau kepentingan keuangan langsung dalam klien audit menciptakan ancaman kepentingan pribadi. Signifikansi ancaman harus dievaluasi dan perlindungan diterapkan bila diperlukan untuk menghilangkan ancaman tersebut atau menguranginya ke tingkat yang dapat diterima.      

290.108        Jika mitra lain di kantor di mana praktek mitra keterlibatan dalam sehubungan dengan perikatan audit, atau anggota keluarga dekat mereka, memiliki kepentingan keuangan langsung atau bahan kepentingan keuangan langsung dalam klien audit, ancaman kepentingan pribadi yang diciptakan akan begitu signifikan bahwa tidak ada pengamanan yang dapat mengurangi ancaman ke tingkat yang dapat diterima. Oleh karena itu, tidak mitra tersebut maupun anggota keluarga langsung mereka akan memegang seperti kepentingan keuangan seperti klien audit.

290.109        Kantor di mana praktek mitra keterlibatan sehubungan dengan perikatan audit belum tentu kantor  pasangan yang ditugaskan. Oleh karena itu, bila pasangan keterlibatan terletak di kantor yang berbeda dari anggota lain dari tim audit, pertimbangan profesional harus digunakan untuk menentukan di mana kantor mitra praktik sehubungan dengan keterlibatan itu.

290.110        Jika mitra lainnya dan karyawan manajerial yang memberikan jasa non-audit kepada klien audit, kecuali mereka yang terlibat adalah minimal, atau mereka anggota keluarga dekat, memiliki kepentingan keuangan langsung atau bahan kepentingan keuangan langsung dalam klien audit, ancaman kepentingan pribadi yang diciptakan akan sangat penting bahwa ada perlindungan dapat mengurangi ancaman ke tingkat yang dapat diterima. Dengan demikian, baik personil tersebut atau langsung mereka anggota keluarga wajib memiliki kepentingan keuangan seperti dalam audit tersebut client.

290.111        Meskipun paragraf 290,108 dan 290,110, penyelenggaraan kepentingan keuangan dalam suatu klien audit oleh anggota keluarga langsung dari:

(a)    Seorang mitra yang terletak di kantor di mana mitra keterlibatan praktik sehubungan dengan perikatan audit, atau

(b)   Pasangan atau manajerial karyawan yang menyediakan jasa non-audit kepada klien audit dianggap tidak membahayakan kemandirian jika kepentingan keuangan diterima sebagai hasil dari hak ketenagakerjaan pada anggota keluarga dekat yang (misalnya, melalui pensiun atau rencana opsi saham) dan, bila perlu, pengamanan diterapkan untuk menghilangkan ancaman terhadap kebebasan atau menguranginya ke tingkat yang dapat diterima.

Namun, ketika anggota keluarga langsung memiliki atau memperoleh hak untuk membuang kepentingan keuangan atau, dalam kasus opsi saham, hak untuk memanfaatkan opsi tersebut, kepentingan keuangan harus dibuang atau dibatalkan sebagai sesegera mungkin.

290.112       Ancaman kepentingan pribadi dapat dibuat jika perusahaan atau anggota audit tim, atau anggota keluarga dekat yang individu, memiliki keuangan kepentingan dalam suatu entitas dan klien audit juga memiliki kepentingan keuangan dalam entitas. Namun, independensi dianggap tidak dikompromikan jika ini kepentingan tidak material dan klien audit tidak bisa berlatih signifikan berpengaruh terhadap entitas. Jika kepentingan tersebut merupakan bahan untuk pihak manapun, dan klien audit dapat mempunyai pengaruh signifikan atas entitas lain, tidak ada pengamanan dapat mengurangi ancaman ke tingkat yang dapat diterima. Oleh karena itu, perusahaan tidak akan memiliki seperti kepentingan dan setiap individu dengan kepentingan seperti harus, sebelum menjadi anggota tim audit, baik:

(a)    Buang kepentingan, atau

(b)   Buang jumlah kepentingan yang cukup sehingga tersisa kepentingan yang bukan material lagi.

Layered Chocolate Biscuit Pudding

ingredients:

- 1 packet of chocolate nutrijell

- 1 pack of cheese crackers rectangular sheet form

    width (Nissin Crispy)

- 8 tbsp sugar or to taste

- 5 tbsp cocoa powder

- 7 cups water 

How to Make it:

1.      Mix powder nutrijell, sugar and milk brown in a saucepan and stir

2.      Add water heat to boiling while stirring constantly 

3.      Prepare a baking sheet, pour a layer (2mm) dough, cheese biscuits horizontal layout cover surface

4.      Pour another layer of dough with a spoon (do not let the biscuits underneath shifted) governance biscuits, and so on until a few layers.

5.      Allow to harden, cut and serve

About Endah N Rhesa (My Favorite Musician)

Endah N Rhesa is a musical project comprising acoustic guitar, bass and vocal. The musical nuance that Endah N Rhesa tries to bring out is folk, jazz, blues, rock and roll, and ballads. Endah Widiastuti (vocal, guitar) and Rhesa Aditya (bass) met each other in a rock band in early 2003. Shortly after the two left the band in 2004, Endah went solo, just like the way it used to be before joining the rock band.

Endah recorded numerous songs of hers in an album entitled ”The New Beginning”, a four-track mini album which was independently distributed, with a limited number of copy. In one of the songs in the album, Rhesa added some bass thumps and made it a fascinating mix of the three instruments (vocal, guitar and bass). The song is titled “When You Love Someone”. From that time being, Endah and Rhesa started to play together in campus events, and the feedbacks toward their music were tremendously positive. Finally, they decided to create a stage name for their duo/musical project which comes from their own names: Endah N Rhesa.

Endah N Rhesa was inspired to start playing in minimalist acoustic format, surprisingly, because of some local bands, namely: Cozy Street Corner, Bonita and Anda. In terms of singing, Endah is influenced by Alanis Morissete and Norah Jones. Besides, there are also the four “Johns” that influence her in playing guitar: John Mayer, John Butler, John Scofield and John Frusciante. Endah also credits Pat Metheny and multi-talented instrumentalist Warman Nasution of TOR for inspiring her. Rhesa, on the other hand, is a unique personality who is mainly influenced by acoustic guitarists like Jack Johnson, Dave Matthews, James Taylor and other folk and ballad musicians. The persons that Rhesa put into credit for making him play bass are Les Claypool, Victor Wooten, Flea and ex-child singer Bondan Prakoso. They both, however, share the same influence in music, to wit: Bela Fleck & The Flecktones, which affects them mostly on creating rich groovy and harmonic nuances in the music of Endah N Rhesa.

Endah N Rhesa has released “Nowhere To Go” (old version) in 2005 and “Real Live”, a live recording piece, in 2006. Endah N Rhesa marketed and distributed both the former and the latter all by themselves through their stage acts. After releasing “Nowhere To Go” (repackaged version), which is now on sale in music stores, in 2009, Endah N Rhesa is coming into a whole broader world. “Our music is sincere and it’s coming from inside our hearts,” they say.

Now Endah N Rhesa has released three albums. The first album is No Where To Go, the second album is Look What We’ve Found and the last album is Escape. The songs on the first album (No Where To Go) are I don’t remember, Blue day, When you love someone, Living with pirates, Catch the windblows, A thousand candles lighted, Uncle Jim, Baby it’s you, Before you sleep and Take me home. The songs that I like very much on the first album are when you love someone, Living with pirates,  A thousand candles lighted, and Uncle Jim. The songs on the second album are Monkey song, remember me, midnight sun, kou kou the fisherman, wish you were here, it’s gone, the king, tuimbe, and waiting. The songs that I like very much on the second album are Monkey song, remember me, kou kou the fisherman, wish you were here, tuimbe, and waiting. The song on the last album are Silence Island, Someday, Spacybilly, Just Tonight, Somewhere in Between, No Tears From My Eyes, Alone in the Loneliness, Gone Forever, Sun Goes Down.

You know why I like Endah N Rhesa? Because their performance is very very very amazing, their songs is easy listening. I like, I love all about Endah N Rhesa.

The first album (No where to go)

The second album (Look what we've found)

The third album (Escape)

Late for work

Kevin usually gets up at 7 a.m. He does his morning exercises for twenty minutes, take a long shower, has a big breakfast, and leaves for works at 8 o’clock. He usually drives his car to work and gets there at 8:30.

This morning, however, he didn’t get up at 7:00 a.m. He got up at 6 a.m. He didn’t do his morning exercises for twenty minutes. He did them for only five minutes. He didn’t take a long shower. He took a very quick shower. He didn’t have a big breakfast. He had only a cup of coffe. He didn’t leave for work at 8 o’clock. He left for work at 7.

Kevin rushed out of the house an hour early this morning because his car is at the repair shop and he had to take the bus. He walked a mile from his house to the center of town. He waited fifteen minutes for the bus. After he got off the bus, he walked half a mile to his factory.

Even though Kevin got up early and rushed out of the house this morning, he didn’t get to work on time. He got there forty five minutes late and his supervisor got angry and shouted at him. 

Nothing To Eat For Dinner

Anggie had to work overtime at the office today. She got home late and she was hungry. When she opened the refrigerator, she was very upset. There was nothing to eat for dinner. Anggie sat down and wrote a shopping list. She needed a head of lettuce. A bunch of bananas, a quart of milk, a dozen eggs, two pounds of tomatoes, a pound of butter, two bunches of carrot, and a loaf of bread.

            Anggie rushed out of the house and drove to the supermarket. when she got there, she was very disappointed. There wasn’t any lettuce, there weren’t any bananas, there wasn’t any milk, there weren’t any eggs. There weren’t any tomatoes, there wasn’t any butter, there weren’t any carrots and there wasn’t any bread. Anggie was tired and upset. In fact, she was so tired and upset that she lost her appetite, drove home, didn’t have dinner and went to bed.

The Wilson's Party

Mr. and Mrs. Wilson invited all their friends and neighbors to a party last night. They stay home all day yesterday and prepared for the party. In the morning the Wilsons worked outside. Their daughter, Margaret, cleaned the yard. Their son Bob, painted the fence. Mrs. Wilson planted flowers in the garden, and Mr. Wilson fixed their broken front steps.

In the afternoon the Wilsons worked inside the house. Margaret washed the floors and vacuumed the living room carpet. Bob dusted the furniture and cleaned the basement. Mr. and Mrs Wilson stayed in the kitchen all afternoon. He cooked spaghetti for dinner, and she baked apple pies for dessert.

The Wilsons’ finished all their work at six o’clock. Their house looked beautiful inside and out. The Wilson’s arrived at about 7:30. After they arrived, they all sat in the living room. They ate cheese and crackers, drank wine and talked. Some people talked about their children, other people talked about the weather. And everybody talked about how beautiful the Wilson’s house looked inside and out.

The Wilsons served dinner in the dinningroom at 9:00. Everybody enjoyed the meal very much. They liked Mr. Wilson’s spaghetti and they love Mrs. Wilson’s apple pie. After dinner everybody sat in the livingroom again. First, Bob Wilson played the piano and his sister Margaret, sang. Then, Mr. and Mrs Wilson showed slides of their trip to Hawaii. After that, they turned on the stereo and everybody danced. The Wilson’s guests enjoyed the party very much.

Happy New Year

It’s Desember thirty-first. New year’s Eve, Bob and Sally Simpson are celebrating the holiday with their children, Lucy and Tom. The Simpson are very happy family this New Year’s Eve. Next year is going to be a very good year for the entire family.

Next year, Bob and Sally are going to take a long vacation. They’re going to visit Sally’s cousin in California. Lucy is going to finish high school. She’s going to move to Boston and begin college. Tom is going to get his driver’s license. He’s going to save a lot of money and buy a used car. The Simpsons are really looking forward to next year. It’s going to be a happy year for all of them.

Happy New Year !

The Conversations About Indonesian Culture

Ketoprak

Ani         : What is Ketropak ?

Budi       : It is an offshoot of Wayang Wong as the modern popular Javanese play.

Ani         : Does it take stories from the Ramayana ?

Budi       :  It takes its stories from popular legends and history

Ani         : How is it played?

Budi       : Accompanied by gamelan music and simple dialoque.

Ani         : Where can we see the performances?

Budi       : At the Bharata Theatre in Jakarta.

Ani         : Everyday?

Budi       : Every Monday and Thursday evening, beginning at eight

  

Ketoprak 

Karapan Sapi

Ani         : Tell me about Bull Races.

Budi       : It is a popular sport in Madura.

Ani         : When is it held?

Budi       : At least twice a month at Bangkalan.

Ani         : How far is it from Ssurabaya?

Budi       : About half an hour by ferry

Ani         : Bull racing is a great event, isn’t it?

Budi       : Yes, especially the annual races for the island’s championship

Ani         : When are they held?

Budi       : After the harvest time in August, September, and October.

Karapan Sapi

Indonesian Tourism in The Form of Conversations

How Large ?

A : Tell me about “Beautiful Indonesia in Miniatur”

B : It is the cultural park giving an image of Indonesian Culture

A : How large is it?

B : 300 acre

A : Where is it located ?

B : On the southern outskirts of Jakarta

A : Is there a museum there?

B : Yes, the Museum Indonesia presents varios traditional wedding dresses

A : What does it express?

B : It expresses the nation unity

Sanur, Kuta, and Tampak Siring

A : Name two popular beaches in Bali

B : Sanur and Kuta

A : How far are they from Denpasar?

B : Sanur is 6 kilometres and Kuta is 9 kilometres

A : Tell me about Tampak Siring

B : It is famous for its ivory carvings and tourist destination places such as Tirta Empul with a fine temple and a beautiful presidential palace

A : Is it far from Denpasar ?

B : Yes, 36 kilometres

A : Iam not sure when i can visit the wonderful island

Kuta Beach

 Sanur Beach

Tampak Siring

TOEFL EXERCISE 3

Nama    : Anisa Agustyaningrum

NPM      : 20210871

Kelas     : 3eb15

1.       The defendant refused to answer the prosecutor’s questions ___________

a.       Because he was afraid it wouls incriminate him.

b.      For fear that they will incriminate him.

c.       Because he was afraid that his answers would incriminate him.

d.      Fearing that he will be incriminated by it.

Answer :

a.       Incorrect. Because there is no antecedent for the pronoun it

b.      That sentence is wrong because For fear that they will incriminate him is future tense. There is an Incorrect sequence of tenses. Form of the sentence should be past progresive/simple past or past perfect

c.       Correct

d.      That sentence is wrong because Fearing that he will be incriminated by it is an Incorrect sequence of tenses. Form of the sentence should be past progresive/simple past or past perfect

2.       Mrs. Walker has returned _______

a.       A wallet back to its original owner

b.      To its original owner the wallet

c.       The wallet to its originally owner

d.      The wallet to its original owner

Answer :

a.       Incorrect. Because returned mean ‘to go back’ so back is not necessary

b.      Incorrect. Grammar error because preposition (to) is not necessary

c.       Incorrect. Originally is an adverb and is not correct. Originally should be original

d.      Correct

3.       The hospital owes ____ for the construction of the new wing.

a.       The goverment twenty million dollars

b.      For the goverment twenty million dollars

c.       To the goverment twenty million dollars

d.      twenty million of dollars to the goverment

Answer :

a.       Correct

b.      Incorrect because preposition (for) is not necessary

c.       Incorrect because preposition (to) is not necessary

d.      That sentenc eis wrong  because when million is preceded by a number and followed by a noun, the preposition (of ) is incorrect.

4.       Sarah ________ that she could not attend classes next week.

a.       Told to her professors

b.      Said her professors

c.       Told her profesors

d.      Is telling her profesors

Answer :

a.       Incorrect because told must be followed directly by indirect object so preposition (to) is not necessary

b.      Incorrect. It is not correct to follow the verb said with the name of a person or people.

c.       Correct

d.      Incorrect because Is telling her profesors is an Incorrect sequence of tenses. Form of the sentence should be past progresive/simple past or past perfect

5.       The artist was asked to show some paintings at the contest because ____

a.       He painted very good

b.      They believed he painted well

c.       Of their belief that he was an good artist

d.      The judges had been told of his talents

Answer :

a.       Incorrect. Because  Good is an adjective and Good describes the noun while in the sentence must describes the verb. So good should be well

b.      Incorrect. Because The pronoun they has no antecedent.

c.       Incorrect. Because The pronoun they has no antecedent and It is not correct to use “an” before word beginning with a consonant sound.

d.      Correct

6.       If motorist do not observe (A)  the(B) traffic regulations, they(C) will be stopped, ticketed, and have to pay a fine(D)

Answer :

(D) is incorrect answer because for paralel structure have to pay a fine should be fined

7.       Fred, who usually conducts the choir rehearsals(A), did not show up(B) last night because he had(C) an accident on his way to the practice(D).

Answer :

(C) is incorrect answer because form the sentence is past perfect, so the sentence should be Fred, who usually conducts the choir rehearsals, did not show up last night because he had had an accident on his way to the practice.

8.       A short  time (A) before her operation last(B)  month, Mrs. Carlyle dreams(C)  of her daughter who lives overseas(D)

Answer :

(D) is incorrect answer because form the sentence is past tense, so dreams should be dreamed

9.       The atmosphere in Andalucia(A)  is open, warm, and gives a welcome feeling(B)  to all who(C) have the good(D)  fortune to visit there.

Answer :

(B) is incorrect answer. For paralel structure, welcome should be welcoming.

10.   Some of the(A) people were standing(B) in the street watched(C) the parade, while others(D) were singing songs.

Answer :

(C) is incorrect answer. For paralel structure, watched should be watching.

Marketing Mix

Within a company, outlets, factory outlets contained the marketing / marketing mix. Marketing mix are four components in marketing consists of 4P namely:

      1.      Product

      2.      Price

      3.      Place

      4.      Promotion

1.      Product is everything that is offered to the public for viewing, held, purchased or consumed.

The types of products, namely:

             1.      industrial goods

             2.      consumer goods:

·         convinien goods

·         special goods

·         shopping goods

·         unshought goods

Convinien goods are frequently purchased, the price is not expensive and do not require a purchase decision much consideration or by habit

Special goods are exclusive, unique and expensive that only complains can be owned by a few people but no matter how in demand the price and purchasing such products at a place known brands, Jaguar, etc.

Shopping goods are items that need consideration to decide to buy it like to do a comparison and search product information from various sources.

Unsought goods are desirable and which are not yet known by potential customers.

2.      Price is an important element in the marketing mix after product and is the only element in the marketing mix that generates sales revenue, while the other elements are the only costs.

3.      Place

Distribution is divided into three, namely:

a.      intensive distribution

b.      extensive distribution

c.       exclusive distribution

4.      Promotion is the provision of information to consumers that are interested and willing to buy.

There are several ways in the promotion are:

a.      Publicity

b.      Personal Selling

c.       Advertising

d.      Sales Promotion