![]() ![]() Penerapan Audit Laporan Keuangan Bagi Pengelola Koperasi Keywords: Financial Report Audit, Accountability Report, SAK ETAP ![]() Good, while in KOPWAN Sekar Arum and KOPWAN Rindu need to be improved. From the explanation above it can beĬoncluded that the understanding of the financial report audit at KPRI Sumber Bahagia is So that the preparation of financial reports must be adjusted to SAK ETAP and CooperativeĪnd SME Ministerial Regulation No. Have not provided a fair and complete financial report, because they have never been audited The results of the researchĬonducted on 3 (three) Cooperatives in Madiun showed the following results: KPRI Sumberīahagia has provided a fair and complete financial report, even though there are severalĪccount names and report formats that must be adjusted to SAK ETAP and Cooperative and Fairness of financial statements is assessed based on assertionsĬontained in each element presented in the financial statements. ![]() Statements, in all material respects, in accordance with accounting principles that are generallyĪpplicable in Indonesia. Objective of auditing financial statements is to express an opinion on the fairness of financial Period that can be used as material to assess the work of cooperative management. Financial Reports are part of the manager's accountability report for an accounting ![]()
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