As a financial auditor who is auditing long-lived assets, from the income statement, describe two accounts that become your concern and require further examination? Explain why it becomes your concern and explain what kinds of audit procedures you will use in order to further examination of that account? CatatanNotes20202019PENDAPATAN NETO21222.046.6604.047 691NET REVENUESBEBAN LANGSUNG21,231.712.1492952 227DIRECT COSTSLABA BRUTO334.5111.095.464GROSS PROFITBEBAN USAHA22r8.24561.547723515OPERATING EXPENSESLABA (RUGI) USAHA(227.036)371.949OPERATING INCOME (LOSS)PENDAPATAN (BEBAN)LAIN-LAINDenda dan klaimPendapatan bungaLaba (rugi) selisih kursBeban bungaOTHER INCOME(EXPENSES)Penaties and claimsInterest incomeForeign exchangpe gain foss)interest expenseLoss on disposals of propertyand equipment2r64.30922.6245.745(104 667)16.00422 273(1.998)(80 696)25Rugi pelepasan aset tetapLaba (rugi) penjualan asettidak lancar yang dikuasaiuntuk dijualPendapatan lain-lainBeban lain-lain2m, 12(34.825)(4.869)Gain (losa) on sale of non-cuentassets held for saleOther incomeOther expenses2p, 10(3.979)40.845(53.514)14.13177.347(179)PENDAPATAN (BEBAN)LAIN-LAIN - NETO(63.462)42.013OTHER INCOME (EXPENSES) - NETLABA (RUGI) SEBELUM BEBANPAJAK PENGHASILANINCOME (LOSS) BEFOREINCOME TAX EXPENSE(290.498)413.962BEBAN (MANFAAT)PAJAK PENGHASILANKiniTangguhan21,3, 1626.897(154212)142.730(44.390)INCOME TAX EXPENSE (BENEFIT)CurrentDeferredBeban (Manfaat) PajakPenghasilan(127.315)Income Tax Expense (Benefit)98.340LABA (RUGI) TAHUN BERJALAN(163.183)315.622INCOME (LOSS) FOR THE YEARRUGIKOMPREHENSIF LAINPos yang tidak akan direktasifkasike laba rugiPengukuran kembalilabilitas imbalan kerjaBeban pajak terkaitOTHER COMPREHENSIVELOSSItems that will not be reclassifiedto profit or lossRemeasurement of employeebeneft labiityRelated income tax20, 1921,16(10.342)946(13.547)3.387Rugi komprehensif lain(9.396)(10.160)Other comprehensive lossLABA (RUGI) KOMPREHENSIFTAHUN BERJALANCOMPREHENSIVE(172.579)INCOME (LOSS) FOR THE YEAR305.4622017(Direklasifikasi -Catatan 31/As Reclassified-Note 31)CatatanNotes20184218.7024.203.846NET REVENUESPENDAPATAN NETO2n.21DIRECT COSTS2n,223.039.1533.066 011BEBAN LANGSUNG1.179.5491.137.835GROSS PROFITLABA BRUTO2h.2n,7,23621.300570.236OPERATING EXPENSESBEBAN USAHA,558.249567.599OPERATING INCOMELABA USAHAPENDAPATAN (BEBAN)LAIN-LAINLaba penjualan aset tidak lancaryang dikuasai untuk dijualPendapatan bungaDenda dan klaimLaba selisih kursBeban bungaOTHER INCOME(EXPENSES)Gain on sale of non-currentassets heid for saleInterest incomePenaities and claimaForeign exchange gainInterest expenseGain (loss) on disposals offred asseta2n25.87322.47615.9022.690(65.483)46.21521.91816.831394(132.731)20Laba (rugi) pelepasan aset tetapPendapatan lain-lainBeban lain-lain(2.236)48.885(181)32242.394(765)211Other incomeOther expensesPENDAPATAN (BEBAN)LAIN LAIN - NETOOTHER INCOME(EXPENSES) - NET47.926(5.422)LABA SEBELUM BEBANPAJAK PENGHASILANINCOME BEFOREINCOME TAX EXPENSE606.175562.177BEBANPAJAK PENGHASILANKiniINCOME TAX EXPENSECurrentDefemed2p.3,15120 59714.085150.769(4.867)Tangguhan145.902134.682Total Income Tax ExpenseTotal Beban Pajak PenghasilanTOTAL INCOME FORTHE YEARTOTAL LABA460.273427.495TAHUN BERJALANLABA (RUGI)KOMPREHENSIF LAINPos yang tidak akan direklasitaasike laba rugiPengukuran kembalilabilitas imbalan kerjaBeban pajak terkaitOTHER COMPREHENSIVEINCOME (LOSS)Itema that will not be reclassifedto profit or lossRemeasurement of employeebeneft labilityRelated income tax2m, 1820,153.028(757)(7.680)1.9202271(5.760)Total other comprehensive gain (loss)Total laba (rugi) komprehensif lainTOTAL LABA KOMPREHENSIFTAHUN BERJALANTOTAL COMPREHENSIVEINCOME FOR THE YEAR462.544421.735

Auditing is like being a financial detective for a company's books. It's the process of carefully…

As a financial auditor who is auditing long-lived assets, from the income statement, describe two accounts that become your concern and require further examination? Explain why it becomes your concern and explain what kinds of audit procedures you will use in order to further examination of that account?

As a financial auditor who is auditing long-lived assets, from the income statement, describe two accounts that become your concern and require further examination? Explain why it becomes your concern and explain what kinds of audit procedures you will use in order to further examination of that account?

FINANCIAL ACCOUNTING

10th Edition

ISBN:9781259964947

Author:Libby

Publisher:Libby

Chapter1: Financial Statements And Business Decisions

Section: Chapter Questions

Problem 1Q

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