Papercrafts

I love paper crafts…

I used to browse for paper crafts. I especially like cards. My first greeting cards is when I was in fifth grade in elementary school. Then my next project was in senior high school, I was trying to make an Idul Fitri greeting for my boyfriend. That was my first popup greeting cards. Then in college, I bought a popup 3D Cards that cost me Rp175,000. That was a lot of money to spend on a book. At that time (1999) that’s the most expensive books I ever bought.
The book is worth the price. I enjoy making many new greeting cards and sending them to my closest friends.

And now I’m in love with paper crafts..

Here’s some works of Peter Callesen

Risk-Based Audit

Aku dapat tugas nih dari bos untuk bikin modul training Risk-Based Audit. Dibuat dalam power point. Setelah kubuat ternyata filenya berisikan 77 lembar dengan besar file 1.2mb (gile..)

Enough for curhatannya, let's move on to Risk-based Audit. I took these explanation from "Guide to Using International Standards on Auditing in the Audits of Small- and Mediumsized Entities"

The auditor’s objective in a risk-based audit is to obtain reasonable assurance that no material misstatements whether caused by fraud or errors exist in the financial statements. This involves three key steps:
• Assessing the risks of material misstatement in the financial statements;
• Designing and performing further audit procedures that respond to assessed risks and reduce the risks of material misstatements in the financial statements to an acceptably low level; and
• Issuing a suitably worded audit report based on the audit findings.

Reasonable Assurance
Reasonable assurance relates to the whole audit process. It is a high level of assurance but it is not absolute. The auditor cannot provide absolute assurance due to the inherent limitations in the work carried out, the human judgments required, and the nature of evidence examined. The following exhibit outlines some of the limitations in an audit.

Audit Risk
Audit risk contains two key elements:
• The risk that the financial statements contain a material misstatement (inherent and control risk); and
• The risk that the auditor will not detect such a misstatement (detection or engagement risk).
To reduce audit risk to an acceptably low level, the auditor has to:
• Assess the risks of material misstatement; and
• Limit detection risk. This may be achieved by performing procedures that respond to the assessed risks at the financial statement, class of transactions, account balance and assertion levels.

The Audit Process






The risk-based audit requires auditors to first understand the entity and then to identify/assess the risks of material misstatement in the financial statements. This enables auditors to identify and respond to:

• Possible account balances, classes of transactions or financial statement disclosures that may be incomplete, inaccurately stated or missing altogether from the financial statements. Examples might include:
– Understated liabilities;
– Unrecorded assets;
– Assets such as cash/inventory that may have been misappropriated; and
– Missing/incomplete disclosures.

• Areas of vulnerability where management override and manipulation of the financial statements could take place. Examples could include:
– Preparation of journal entries;
– Revenue recognition policies; and
– Management estimates.

• Other control weaknesses that if not corrected could lead to material misstatements in the financial statements.

Some of the benefits of this approach are summarized as follows:

• Time flexibility for audit work
Risk assessment procedures can often be performed earlier in the entity’s fiscal period than was possible before. Because risk assessment procedures do not involve the detailed testing of transactions and balances, they can be performed well before the year end, assuming no major operational changes are anticipated. This can help in balancing the workload of staff more evenly throughout the year. It may also provide the client with time to respond to identified (and communicated) weaknesses in internal control and other requests for assistance before the commencement of year-end audit fieldwork.

• Audit team’s effort focused on key areas By understanding where the risks of material misstatement can occur in financial statements, the auditor can direct the audit team’s effort toward high-risk areas and away from lower-risk areas.
This will also help to ensure audit staff resources are used effectively.

• Audit procedures focused on specific risks
Further audit procedures are designed to respond to assessed risks. Consequently, tests of details that only address risks in general terms may be significantly reduced or even eliminated. The required understanding of internal control enables the auditor to make informed decisions on whether to test the operating effectiveness of internal control. Tests of controls (for which some controls may only require testing every three years) will often result in much less work being
required than performing extensive tests of details.

• Communication of matters of interest to management
The improved understanding of internal control may enable the auditor to identify weaknesses in internal control (such as in the control environment and general IT controls) that were not previously recognized. Communicating these weaknesses to management on a timely basis will enable them to take appropriate action, which is to their benefit. Also, this may in turn save time in performing the audit.

• Improved audit file documentation
The ISAs place a lot of emphasis on the need to carefully document each step of the audit process. Although this may add some additional cost at first, careful documentation will ensure that an audit file can stand by itself without the need for any oral explanations of what was done, why it was done, or how the audit conclusions were reached.

Undang-Undang Lalu Lintas

Bagi yang akan membuat Surat Ijin Mengemudi (SIM) pasti merasakan kegunaan dari membaca Undang-Undang Lalu Lintas No.14 Tahun 1992. Habis waktu gw ujian teori SIM gw bingung banget mau cari dimana UU ini, alhasil gw 2 kali gak lulus ujian teori SIM. Dan karena kesel bolak-balik daan mogot akhirnya gw nembak aja deh SIM. Padahal gw cuma butuh mutasi aja bukan bikin baru, tapi berhubung gw gak ada waktu buat ngurus dulu mutasinya ke cirebon jadi gw bikin baru aja. Nah bagi yg butuh silahkan download di sini.

Nah bagi yg akan ujian teori gutlak ya

Perasaan Bersalah Karena Salah Print (Ratusan Lembar Lagi)

Dua hari yang lalu aku menerima file pdf berjudul ISA_Audit_Guide SME. Isinya adalah “Guide to Using International Standards on Auditing in the Audits of Small – and Medium–sized Entities”. Seluruh isinya dalam bahasa Inggris (HAAH…). File tersebut harus kubaca dan pelajari, kemudian di print dan dijilid dengan rapi untuk buku pegangan di kantor.

File tersebut berisikan 398 halaman (mati aku..). Dalam hati aku berpikir kalau aku print 1 halaman 1 lembar bayangkan berapa besar partisipasiku dalam penebangan pohon untuk produksi kertas. Akhirnya aku memutuskan untuk print bolak-balik seperti buku. Alhamdulillah aku berhasil print file tersebut dengan baik tanpa ada kertas yang terbuang (Bangga mode is ON). Tapi ini adalah kejadian di hari kedua setelah aku menerima file tersebut. Kalau kejadian di hari pertama sangat menyesakkan dada.

Hari pertama:

Aku terima file tersebut dan menerima penjelasan mengenai Risk Based Audit di Small- and Medium-sized Entities (SME). Risk Based Audit dimulai dari penerimaan klien (acceptance), kemudian risk assessment, risk respon baru ke reporting. Hal ini bisa aku baca dan pahami di file yang aku terima. Lalu aku pun disuruh mencetak file ini dan menjilidnya. Dan aku pun keluar dari ruangan bos. Berhubung saat itu aku lagi mencari hotel di Anyer untuk kegiatan hari sabtu nanti (saat itu hari Rabu) jadi aku teruskan kembali kegiatan pencarian hotel itu sembari mencetak file itu.

Kubuka file yang kuinginkan “2006_IAASB_Handbook.pdf”. Kulihat jumlah halamannya 1098 halaman. “Gile bener, banyak banget ya halamannya..”. Ku print deh model booklet bolak-balik biar hemat kertas (4 halaman dalam 1 lembar kertas, yaitu 2 halaman di bagian depan dan 2 di bagian belakang kertas) dan mengurangi penggunaan kertas as I am concern about global warming.

Logikaku kalo dibagi 4 berarti 1098 dibagi 4 sama dengan 275 lembar kertas yang harus digunakan. Lalu kuprint dengan opsi front sides only. Saat tengah mencetak kulirik kertas yang telah diprint, “Kok banyak banget ya.”, lalu dengan buru-buru ku interupsi proses print dengan menekan tombol cancel dan berpikir “Wah kayaknya salah nih, buang kertas deh”. Dan ternyata setelah ku cek kembali hasil print out ternyata aku telah melakukan kesalahan, aku salah mencetak file yang kuinginkan. Berarti aku telah membuang kertas banyak sekali (entah berapa ratus lembar). Hiks aku jadi sedih banget dan merasa bersalah nih. (T_T). Kenapa gak teliti ya jadi orang

Akhirnya hasil print out itu aku biarkan saja di tumpukan di mejaku. Teronggok di sana gak tahu mau diapakan.

Lompat ke hari ini:

Tadi aku telah menerima hasil jilid file tersebut. Hasilnya bagus kayak hasil profesional (ciee..).Tapi sayang setelah kubuka ternyata lemnya kurang bagus jadi kertasnya gampang lepas. Hiks (T_T)

Tapi ada satu yang menggembirakan, setelah aku lihat lagi hasil print out yang salah, aku lihat bahwa aku bisa menggunakan kertas itu dengan meneruskan saja print file yang kemaren, karena bagaimanapun file tersebut memang dibutuhkan karena berisikan “HANDBOOK OF INTERNATIONAL AUDITING, ASSURANCE, AND ETHICS PRONOUNCEMENTS, 2006 EDITION”. Tapi aku gak mau print sekarang ah, nanti aja karena mau membaca hasil print aku kemaren.

What is Glaucoma?

Glaucoma is a group of eye diseases that gradually steal sight without warning. In the early stages of the disease, there may be no symptoms. Experts estimate that half of the people affected by glaucoma may not know they have it.

Vision loss is caused by damage to the optic nerve. This nerve acts like an electric cable with over a million wires. It is responsible for carrying images from the eye to the brain.

There is no cure for glaucoma—yet. However, medication or surgery can slow or prevent further vision loss. The appropriate treatment depends upon the type of glaucoma among other factors. Early detection is vital to stopping the progress of the disease.

It was once thought that high pressure within the eye, also known as intraocular pressure or IOP, is the main cause of this optic nerve damage. Although IOP is clearly a risk factor, we now know that other factors must also be involved because even people with “normal” levels of pressure can experience vision loss from glaucoma.


Source: www.glaucoma.org

Berapa standar gaji auditor di Kantor Akuntan Publik?

Hehe..,bikin penasaran ya. Tapi tenang saja, aku baru mendapatkan SK Ketua Umum Ikatan Akuntan Publik Indonesia Nomor:KEP.024/IAPI/VII/2008 Tentang Kebijakan Penentuan Fee Audit.

Kalau menilik judulnya sih memang tentang fee audit, tapi jangan salah, di dalamnya ada ilustrasi penetapan imbal jasa audit yang mencakup perhitungan tariff imbal jasa per jam. Yang ku sebut terakhir ini di dalamnya terdapat jumlah gaji sebulan. Bisa dilihat di sini


Klik untuk perbesar gambar