Your IP : 172.28.240.42
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<meta charset="utf-8">
<meta http-equiv="X-UA-Compatible" content="IE=edge">
<meta name="viewport" content="width=device-width, initial-scale=1, maximum-scale=1">
<style>
body {
background-color:#ffffff;
}
body, .cfsbdyfnt {
font-family: 'Oswald', sans-serif;
font-size: 18px;
}
h1, h2, h3, h4, h5, h5, .cfsttlfnt {
font-family: 'Playfair Display', serif;
}
.panel-title { font-family: 'Oswald', sans-serif; }
</style>
<title></title>
<style id="sitestyles">
@import url( solid #1b2a29}#outhdr .lr-borders{border-left:1px solid #609892;border-right:1px solid #609892;height:100%;max-height:3em;margin:15px 0}@media (max-width:767px){#outhdr .lr-borders{border-left:0 solid #609892}}a,a:hover{color:#379078;text-decoration:none}h2{color:#426965}.pagetitle h1{color:#00a097}#innersite{padding:0}.container-body{background:transparent!important}.btn-default{color:#fff!important;border-color:#426965!important;background-color:#426965!important}.btn-default:hover{color:#426965!important;background-color:#fff!important;border-color:#fff!important}.btn-primary{color:#426965!important;border-color:#426965!important;background-color:rgba(255,255,255,0)!important}.btn-primary:hover{color:rgba(255,255,255,0)!important;background-color:#426965!important;border-color:#426965!important}.btn-info{color:#fff!important;border-color:#000!important;background-color:#000!important}.btn-info:hover{color:#000!important;background-color:#fff!important;border-color:#fff!important}.btn-success{color:#000!important;border-color:#000!important;background-color:light!important}.btn-success:hover{color:light!important;background-color:#000!important;border-color:#000!important}.btn-white{color:#fff!important;border-color:#fff!important;background-color:rgba(255,255,255,0)!important}.btn-white:hover{color:rgba(255,255,255,0)!important;background-color:#fff!important;border-color:#fff!important}#inbdy .btn{border:2px solid;line-height:1.2;margin-left:10px;margin-right:10px}.btn-primary:hover{color:#fff!important}#site button,#site .btn,#site .btn-small,#site .btn-lg,#site .tmslider .btn{transition:all .8s ease;border-radius:25px;font-size:;padding:.5em .7em;letter-spacing:1px}#site .zonetools .btn,#site .edimg{transition:initial;border-radius:initial;font-size:14px;padding:2px 5px;letter-spacing:initial}#inbdy{max-width:1366px}.topstrip{color:#fff;background:#1b2a29;border-bottom:0 solid #379078}.topstrip .row{max-width:1366px;float:none;margin:auto}.topstrip a{color:#000}.topstrip a:hover{color:rgba(66,105,101,.85)}.topstrip .txttkn a{color:#426965}.topstrip .txttkn a:hover{color:rgba(66,105,101,.85)}.topstrip .addressitem{margin:20px 5px}@media (min-width:992px){.topstrip .addressitem .lbtel,.topstrip .addressitem .number,.topstrip .addressitem .vsep{display:none}.topstrip .addressitem [itemprop="streetAddress"]:after{content:" | "}}.topstrip [data-typeid="TextBlock"]{animation:slideInDown 2s ease}@media (max-width:767px){.topstrip [data-typeid="TextBlock"]{font-size:.7em}}.topstrip [data-typeid="TextBlock"] p{margin:15px 5px}@media (max-width:767px){.topstrip [data-typeid="TextBlock"] p{font-size:;padding-top:8px}}@media (max-width:767px){#block-inhdr .navbar-toggle,#block-outhdr .navbar-toggle{padding:4px 4px}#block-inhdr .navbar-toggle .icon-bar,#block-outhdr .navbar-toggle .icon-bar{width:18px}}#block-inhdr .btn-social,#block-outhdr .btn-social{color:#fff!important;background-color:transparent;transition:all .5s ease}#block-inhdr .btn-social:hover,#block-outhdr .btn-social:hover{transform:scale(1.5);background-color:transparent;color:#6da49e!important}.img-thumbnail{border:none;border-radius:0;padding:0}#inbdy .form-control{border-radius:0;background:rgba(255,255,255,.5);border:1px solid #609892;margin-top:.35em;margin-bottom:.35em}#inbdy [data-type="formblocks"] .fmname{display:none}#inbdy [data-type="formblocks"] .well{box-shadow:none;background:rgba(0,160,151,.1);border:none}.navbar-brand{color:#fff!important}.navbar-brand{display:none!important}.cfshznav a{letter-spacing:1px;color:#fff!important;border-top:4px solid transparent}.cfshznav a:hover{color:#fff!important;background:#609892!important;border-top:4px solid #1b2a29}.cfshznav .open a{color:#fff!important;background:#609892!important;border-top:4px solid #1b2a29}.cfshznav .open a:hover{border-top:4px solid #1b2a29}.cfshznav .dropdown-menu{padding-top:0;padding-bottom:0;background:rgba(255,255,255,.95)!important}.cfshznav .dropdown-menu li a{color:#426965!important;background:transparent!important;font-size:.9em;padding-left:20px;padding-right:20px;padding-top:12px!important;padding-bottom:10px!important;text-transform:uppercase;border-top:0 solid transparent;border-left:-1px solid transparent;border-right:1px solid transparent;transition:background-color .2s}.cfshznav .dropdown-menu li a:hover{color:#426965!important;box-shadow:unset;border-left:5px solid #00a097;padding-left:15px;border-top:0 solid #609892}.navbar{background-color:#fff!important;border:0 solid #fff!important}.navbox{background-color:transparent!important}.js-clingify-locked .navbar{background-color:#fff!important;border:0 solid #fff!important}.js-clingify-locked .navbox{background-color:transparent!important}.navbarlocked{height:unset!important}.navbarlocked .dropdown-menu li a{background:#fff}#inhdr .upperbanner img{max-height:80px}@media (max-width:767px){#inhdr .upperbanner img{max-height:50px}}#strip{background:#fff!important}#strip [data-type="image"]{max-height:10em;overflow:hidden}#strip .page-title{text-shadow:none;background:rgba(66,105,101,.6)}#strip .page-title h1{color:#fff;margin:auto auto}@media (max-width:767px){#strip .page-title h1{font-size:}}.section-strip-item{color:#00a097!important}.section-strip-item a{color:#00a097!important}[data-typeid="inlinesearch"] input{border:1px solid #426965;border-radius:20px;height:40px;box-shadow:none;background:#3afff4;max-width:420px;float:right;margin:auto;margin-bottom:10px}[data-typeid="inlinesearch"] input .form-control{color:#fff!important}.homeobit-box{color:#000;padding-top:5px;padding-bottom:5px;max-width:1366px;float:none;margin:auto}.homeobit-box a,.homeobit-box a:hover,.homeobit-box p,.homeobit-box h1,.homeobit-box h2,.homeobit-box h3,.homeobit-box h4{color:#1b2a29!important}.homeobit-box .obpgimg{transition:all 2s ease!important;border-radius:10px!important}.homeobit-box .obphlst{transition:all 2s ease!important;border-radius:10px!important;padding:0px!important;margin-left:0;margin-right:0;box-shadow:0 0 0 #888!important;border:0 solid!important}.homeobit-box .obphlst:hover{transform:scale(1.2)}.homeobit-box .{padding-bottom:100%;padding-left:92%;margin:auto;border-radius:10px!important}.homeobit-box .form-control{background:rgba(255,255,255,.9)!important}.obslide{background:rgba(0,0,0,.1)}.obslide .details .obitdate{color:#fff!important}.obslide .details .obitdate a{color:#fff!important}.obitname,.obitdate{color:#379078}.obitname{font-weight:700;text-transform:uppercase}.horizobits{margin:0 }.glyphicon-chevron-right,.glyphicon-chevron-left{color:}.glyphicon-chevron-right:hover,.glyphicon-chevron-left:hover{color:}[data-typeid="locationmap"]{background:#609892}[data-typeid="locationmap"] iframe{border:none;filter:grayscale(1.9) sepia(2%) opacity(.85);transition:all 2s ease}[data-typeid="locationmap"] iframe:hover{filter:unset}[data-typeid="multimap"]{background:transparent}[data-typeid="multimap"] .multimap{border:0 solid #ccc;background:#609892}[data-typeid="multimap"] .multimap .leaflet-tile-pane{-webkit-filter:opacity(.85) grayscale(60%) brightness(1.1);-moz-filter:opacity(.85) grayscale(60%) brightness(1.1);filter:opacity(.85) grayscale(60%) brightness(1.1);transition:all .5s ease}[data-typeid="multimap"] .multimap:hover .leaflet-tile-pane{-webkit-filter:opacity(1) grayscale(0%) brightness();-moz-filter:opacity(1) grayscale(0%) brightness();filter:opacity(1) grayscale(0%) brightness()}[data-typeid="multimap"] .multimap .leaflet-marker-pane .leaflet-marker-icon:hover{filter:brightness()}[data-typeid="multimap"] .multimap .leaflet-popup{border:2px solid mediumblue}[data-typeid="multimap"] .multimap .leaflet-popup h4{color:mediumblue;font-weight:700;font-size:;text-align:center}[data-typeid="multimap"] .multimap .leaflet-popup .leaflet-popup-content-wrapper{background:linear-gradient(rgba(255,255,255,.7),white);border-radius:0;box-shadow:none}[data-typeid="multimap"] .multimap .leaflet-popup .leaflet-popup-tip{background:rgba(255,255,255,.8);border-bottom:2px solid mediumblue;border-right:2px solid mediumblue;display:none}[data-typeid="multimap"] .multimap button{background:#888}[data-typeid="multimap"] .multimap button:hover{background:mediumblue}[data-typeid="multimap"] .multimap-location{border:none;border-top:4px solid #ccc;border-radius:0;background:#eee;margin-top:5px}[data-typeid="multimap"] .multimap-location h4{color:#000;font-weight:700}[data-typeid="multimap"] .multimap-location:hover{background:radial-gradient(#fff,#eee);border-top:4px solid #888}[data-typeid="multimap"] .{background:rgba(238,238,238,.5);border-top:4px solid #c00}[data-typeid="multimap"] .multimap-location button{color:white;background:#888;border-radius:0;margin-bottom:10px}[data-typeid="multimap"] .multimap-location button:hover{background:mediumblue}.edgetoedge{margin-left:-100vw;margin-right:-100vw;margin-bottom:0;padding-left:100vw;padding-right:100vw;padding-top:5px;padding-bottom:5px}.edgetoedge .tools{margin-left:100vw;margin-right:100vw}.edgetoedge .inner .tools{margin-left:0vw;margin-right:0vw}.edgetoedge2{margin-left:-100vw;margin-right:-100vw;margin-bottom:0;padding-left:100vw;padding-right:100vw}.edgetoedge2 .tools{margin-left:100vw;margin-right:100vw}.edgetoedge2 .inner .tools{margin-left:0vw;margin-right:0vw}.pale-col{color:#000;background-color:!important}.color-col{background-color:#426965!important}.color-col p,.color-col h1,.color-col h2,.color-col h3,.color-col h4{color:#fff}.footer{background-color:#1b2a29!important}.footer [data-typeid="sitemap"] div a:nth-child(4){display:none}.footer p,.footer .addressitem{color:#fff}.footer h1,.footer h2,.footer h3,.footer h4,.footer .form-group{color:#b2e1d5}.footer a{color:#fff}.footer-box .row{padding:0}.footer-box .semiopaque{background-color:rgba(66,105,101,0);min-height:300px;animation:slideInUp 2s ease}.footer-box .semiopaque p,.footer-box .semiopaque h1,.footer-box .semiopaque h2,.footer-box .semiopaque h3,.footer-box .semiopaque h4{color:#fff}.sitemapsubitem{display:none}.sitemapitem{display:inline;padding:0}.panel-success .panel-heading{background-color:#426965!important}.panel-success .panel-title{color:#fff}.panel-success .panel-body{border-left:1px solid #426965!important;border-right:1px solid #426965!important;border-bottom:1px solid #426965!important}.cfsacdn .panel-title{background:transparent}.cfsacdn .panel-title a{color:#fff!important}.cfsacdn .panel-heading{background:#379078!important}.cfsacdn .panel{border-color:#379078!important}.cfsacdn .panel font{color:!important}.blackbg{background:#609892}.max1570{max-width:1570px!important;float:none!important;margin:auto!important}.max1470{max-width:1470px!important;float:none!important;margin:auto!important}.max1370{max-width:1370px!important;float:none!important;margin:auto!important}.max1270{max-width:1270px!important;float:none!important;margin:auto!important}.max1170{max-width:1170px!important;float:none!important;margin:auto!important}.site-credit .credit-text,.site-credit .credit-text a{background-color:transparent;color:#000}.obitlist-title a{color:#000}{color:}{color:#000}{color:#000}#popout-add h4,#popout-settings h4{color:#fff}.btn-danger{color:#fff!important;border-color:#5cb85c!important;background-color:#5cb85c!important}.btn-danger:hover{color:#5cb85c!important;background-color:#fff!important;border-color:#fff!important}.max1570{max-width:1570px!important;float:none!important;margin:auto!important}.max1470{max-width:1470px!important;float:none!important;margin:auto!important}.max1370{max-width:1370px!important;float:none!important;margin:auto!important}.max1270{max-width:1270px!important;float:none!important;margin:auto!important}.max1170{max-width:1170px!important;float:none!important;margin:auto!important}.upperbanner{background-color:#fff;padding-top:0;padding-bottom:5px;border-top:0 solid #379078;border-bottom:0 solid #379078}.upperbanner p{color:#000;animation:slideInLeft 2s ease}.upperbanner a{color:#426965}.upperbanner a:hover{color:rgba(66,105,101,.7)}.cta-box{background:#2e4a47!important}.cta-box p{color:#fff}.cta-box a{color:#fff}.cta-box a:hover{color:#379078}.js-clingify-locked .upperbanner{background-color:#fff;max-width:100vw;float:none;margin:auto}#outhdr .navbar{background:#fff;background:transparent}#outhdr .navbar a{color:#fff!important;border:0 solid transparent;transition:background-color .4s;transition:all .4s ease-in-out;padding-top:!important;padding-bottom:!important}#outhdr .navbar {font-weight:bold!important;letter-spacing:1px}@media (max-width:991px){#outhdr .navbar a{font-size:.75em!important}#outhdr .navbar {padding:25px 10px 20px 10px!important}}@media (max-width:767px){#outhdr .navbar a{padding-top:14px!important}}#outhdr .navbar a:hover{color:#426965!important;background:#d6f0e9!important;border:0 solid #379078}#outhdr .navbar .open a:hover{background-color:#fff!important}#outhdr .navbar .open {color:#426965!important;background-color:#d6f0e9!important}#outhdr .navbar .dropdown-menu{padding-top:0;padding-bottom:0;background:rgba(255,255,255,.95)!important}#outhdr .navbar .dropdown-menu li a{color:#426965!important;background:transparent!important;font-family:helvetica,sans-serif;font-size:.8em;padding-left:20px;padding-right:20px;padding-top:12px!important;padding-bottom:10px!important;text-transform:uppercase;border:0 solid #379078;border-left:0 solid transparent;transition:background-color .2s}#outhdr .navbar .dropdown-menu li a:hover{color:#fff!important;background:#8dd3c0!important;border:0 solid #379078;border-left:5px solid #379078;padding-left:15px}#outhdr .navbar {background:none!important;border:#fff!important;outline:#fff!important}#outhdr .navbar-brand{display:none!important}#outhdr .cfshznav{background:#426965}#outhdr .cfshznav .nav{padding:0 0 0 0}@media (max-width:991px){#outhdr .cfshznav .nav>:nth-child(4){display:none}}#outhdr .cfshznav .nav>:nth-child(4) a{color:rgba(255,255,255,0)!important;background:url();background-repeat:no-repeat;background-size:84%;width:240px;height:155px;color:rgba(255,255,255,0);font-size:0;background-position:center;padding-bottom:30px}#outhdr .cfshznav .nav>:nth-child(4) a:hover{background:url(),transparent!important;background-size:89%!important;background-repeat:no-repeat!important;background-position:center!important}#outhdr .cfshznav .nav>:nth-child(4):hover{background:transparent!important}#outhdr .js-clingify-locked{background:#426965!important}#outhdr .js-clingify-locked .navbar{background:#426965!important}#outhdr .js-clingify-locked .nav{padding:5px 0 0 0}#outhdr .js-clingify-locked .nav a{color:#fff!important;padding-top:2em!important;padding-bottom:!important;margin-bottom:0px!important}@media (max-width:991px){#outhdr .js-clingify-locked .nav>:nth-child(4){display:none}}#outhdr .js-clingify-locked .nav>:nth-child(4) a{color:rgba(255,255,255,0)!important;background:url(background:url();background-repeat:no-repeat;background-size:contain;width:150px;height:60px;color:rgba(255,255,255,0);font-size:0;margin-top:10px;background-position:center;margin-bottom:5px;border-radius:0%;bottom:0;padding-bottom:0}#outhdr .js-clingify-locked .nav>:nth-child(4):hover{background:transparent!important}.mobile-logo{background:#426965}@media (max-width:991px){.sidr-inner .sidr-class-nav>:nth-child(5){display:none}}.cta-box{background-color:#426965}.cta-box p{color:#fff}.cta-box a{color:#fff}.cta-box a:hover{color:#379078}[data-typeid="popoutnotice"] .popout-notice .widget-label{background:yellow;color:green;padding:10px}[data-typeid="popoutnotice"] .popout-notice .widget-label:after{content:""}.cfs-popout{background:linear-gradient(120deg,#2e4a47,#568883 120%)!important;color:#fff;max-width:280px;padding:10px;border:0;border-left:8px solid #379078;outline:0 solid rgba(255,255,255,.2);outline-offset:0;box-shadow: .25em 1em rgba(0,0,0,.1)}.cfs-popout .close{width:;height:;text-shadow:none;color:#fff;opacity:1;padding:5px;margin:3px;background:#90374f;border-radius:100%;border:1px solid rgba(255,255,255,.3);font-family:raleway,sans-serif;font-size:75%;z-index:1}.cfs-popout .content-area .title{border-bottom:1px solid rgba(255,255,255,.2);padding-bottom:10px;margin-top:2px;margin-bottom:10px;line-height:auto;opacity:1}.cfs-popout .content-area h3{font-weight:700;transition:all 1s ease;animation:pulse ease-in-out;animation-delay:3s}.cfs-popout .content-area h3:hover{text-shadow:0 0 2em #000}.cfs-popout .clickable{font-style:italic;border:1px solid #fff;display:inline-block;padding:4px 10px 6px;opacity:.5;transition:all .5s ease}.cfs-popout .clickable:hover{opacity:1}
#obitlist .row {
border: 0px;
border-bottom: 1px solid #a0fffa;
border-radius: 0px;
padding: 2em;
}
#obitlist .obphlst {
border-radius: 0px;
border: 0px solid #E0D9D9 !important;
padding: 0px;
box-shadow: 1px 1px 1px 1px rgba(50,50,50,0) !important;
background: #fff;
}
</style>
<style> #smart2881336973111-1 { color: !important; background-color: } #smart2881336973111-1:hover { color: !important; background-color: } #smart2881336973111-2 { color: !important; background-color: } #smart2881336973111-2:hover { color: !important; background-color: } #smart2881336973111-3 { color: !important; background-color: } #smart2881336973111-3:hover { color: !important; background-color: } </style>
<style scoped="">
#smart138401661026 .toplevel {
font-size: 15px;
padding: 20px 18px;
font-weight: normal;
}
#smart138401661026 .navbar-default .navbar-nav > li > a {
text-transform: uppercase;
}
</style>
<style>
/* Default arrow for menu items with submenus */
.sidr-class-dropdown > a::after {
content: '\25B6'; /* Unicode for a right-pointing triangle */
position: absolute;
right: 30px;
color: white;
transition: transform ;
}
/* Arrow rotates down when the submenu is open */
. > a::after {
content: '\25BC'; /* Unicode for a down-pointing triangle */
transform: rotate(0deg); /* Reset rotation */
}
/* Hide Sidr menu if the screen width is greater than 768px */
@media (min-width: 769px) {
#sidr-main-mn966128 {
display: none !important;
}
}
</style>
<style scoped="">
#smart3739698360101 .toplevel {
font-size: 15px;
padding: 20px 18px;
font-weight: normal;
}
#smart3739698360101 .navbar-default .navbar-nav > li > a {
text-transform: uppercase;
}
</style>
<style>
/* Default arrow for menu items with submenus */
.sidr-class-dropdown > a::after {
content: '\25B6'; /* Unicode for a right-pointing triangle */
position: absolute;
right: 30px;
color: white;
transition: transform ;
}
/* Arrow rotates down when the submenu is open */
. > a::after {
content: '\25BC'; /* Unicode for a down-pointing triangle */
transform: rotate(0deg); /* Reset rotation */
}
/* Hide Sidr menu if the screen width is greater than 768px */
@media (min-width: 769px) {
#sidr-main-mn184060 {
display: none !important;
}
}
</style>
<style> #smart2333938227047-1 { color: !important; background-color: } #smart2333938227047-1:hover { color: !important; background-color: } #smart2333938227047-2 { color: !important; background-color: } #smart2333938227047-2:hover { color: !important; background-color: } #smart2333938227047-3 { color: !important; background-color: } #smart2333938227047-3:hover { color: !important; background-color: } </style>
</head>
<body class="cs56-229">
<br>
<div id="site" class="container-fluid">
<div id="innersite" class="row">
<div id="block-outhdr" class="container-header dropzone">
<div class="row stockrow">
<div id="outhdr" class="col-xs-12 column zone">
<div class="inplace top-border" data-type="struct" data-typeid="FullCol" data-desc="Full Col" data-exec="1" id="struct1326593510923" data-o-bgid="" data-o-bgname="" data-o-src="">
<div class="row">
<div class="col-sm-12 column ui-sortable">
<div class="inplace cta-box" data-type="struct" data-typeid="FullCol" data-desc="Full Col" data-exec="1" id="struct735952154750">
<div class="row">
<div class="col-sm-12 column ui-sortable">
<div class="inplace" data-type="struct" data-typeid="Thirds2-1" data-desc="Thirds 2-1" data-exec="1" id="struct5203190405039">
<div class="row">
<div class="col-xs-4 column ui-sortable">
<div class="inplace pad-left pad-right smallmedia text-center pad-top pad-bottom" data-type="smart" data-typeid="socialmedia" data-desc="Social Media & Links" data-rtag="socialmedia" id="smart2881336973111" data-itemlabel="">
<div class="smbuttons"> <span class="btn btn-social btn-facebook"></span>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
<div class="inplace hidden-md hidden-lg mobile-logo" data-type="struct" data-typeid="ThreeCols" data-desc="Three Cols" data-exec="1" id="struct361897052728" data-o-bgid="" data-o-bgname="" data-o-src="" style="">
<div class="row">
<div class="col-sm-4 column ui-sortable"></div>
<div class="col-sm-4 col-xs-4 column ui-sortable">
<div class="inplace pad-left pad-right hidden-md hidden-lg pad-top pad-bottom" data-type="image" data-typeid="site" data-desc="Site Image" id="image3805680664636" style="" data-itemlabel=""><img alt="site image" class="img-responsive" src="" style="">
<div contenteditable="false" style="height: 0px;"></div>
</div>
</div>
<div class="col-sm-4 col-xs-8 column ui-sortable">
<div class="inplace menu-ip hidden-sm hidden-md hidden-lg transparent-menu" data-type="smart" data-typeid="menu" data-desc="Menu Bar" data-exec="1" data-rtag="menu" id="smart138401661026" data-itemlabel="" style="position: relative; z-index: 30; left: 0px; top: 0px;" data-rsttrans="1">
<div style="position: relative; z-index: 3;">
<div class="cfshznav" id="navbar-mn966128">
<div class="navbar cfsbdyfnt navbar-default" role="navigation"><br>
<div id="mn966128" class="navbar-collapse collapse mnujst centered">
<ul class="nav navbar-nav mnujst centered">
<li id="li-1-2" class="dropdown navbox"><span class="dropdown-toggle toplevel navlink ln-listings"></span>
<ul class="dropdown-menu">
<li class="navbox" id="li-1-2-0">
<span class="navlink ln-listings">Management letter audit. Crafting the Management Letter.</span>
</li>
<li class="navbox" id="li-1-2-1">
<span class="navlink ln-listings"><br>
</span>
</li>
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<span class="dropdown-toggle toplevel navlink ln-about-us">Management letter audit : Direktur Keuangan PT . Sep 2, 2019 · It is also a helpful reminder for auditors when they are considering the layout and content of their management letter for the 2019 audit season. This chapter provides guidance on the form, objectives, content, and timing of management letters. audit functions. means formal communications from the auditor to the client management in accordance with the International Standard on Auditing 265 (communicating deficiencies in internal control to those charged with governance and management), which is not required to be provided separately as it is equivalent to the Audit Findings and Recommendations prepared by the Project A management letter in audit provides recommendations for improving processes and internal controls based on audit findings. If you’re unsure how to implement a particular suggestion from your management letter, reach out to your audit team for more information. If no management letter Jun 1, 2017 · Where practitioners have been specifically engaged to provide a copy of the management letter to a third party but not an audit opinion on the internal controls, you might consider the applicability of Canadian Standard on Related Services 4460 “Reports on Supplementary Matters Arising from an Audit or a Review Engagement. The management letter, often considered the auditor's narrative, plays a pivotal role in bridging the gap between the numbers presented in financial statements and the story they tell about an organization's financial health. In the audit journey, this document carries substantial importance, acting as a formal confirmation from management. From the auditor's vantage point, the management letter is a document of pivotal importance. Oct 30, 2020 · Beginning with an example of the actual opening paragraph of a management letter, this compendium continues through all critical areas encountered during an audit and ends with suggested closing paragraphs so that even a first-time management letter preparer can produce a high-quality final product like a well-seasoned auditor. Uncorrected findings in the current annual financial audit report must Define Management Letter. It offers a structured format for customization and personalization. 5 KB | PDF: 113. This can be a valuable resource when it comes to making your plan more efficient and identifying potential risk associated with plan qualification and Employee Retirement Income Security Act (ERISA) compliance. The next time you receive a management letter, see it not as criticism but as an opportunity to refine your operations. Aug 1, 2024 · Why not utilize the insights and recommendations from your auditor’s management letter? Here are answers to common questions. The Management Letter, an integral component at the end of an audit, goes beyond being a formality; it is a roadmap for strengthening the client's financial systems, controls, and overall management. Oct 17, 2018 · Tugas dan Tanggung Jawab anggota tim audit dalam membuat management letter 1. net Nov 13, 2024 · A management representation letter is a letter signed by senior management attesting to the accuracy of the financial statements submitted to the auditors. net, where he specializes in crafting a diverse range of letter templates and samples. Auditor akan diberikan tugas untuk mengevaluasi pengendalian internal melalui pengujian ketaatan atau compliance test. Mar 12, 2023 · A management representation letter is a document management provides to auditors to confirm the accuracy and completeness of financial information and disclosures. Mar 31, 2025 · 3. Dec 22, 2023 · Timing: A management letter is typically issued after the audit report while a management representation letter is obtained during the audit. ” Mar 20, 2024 · Mar 20, 2024. 13. The following letter, which relates to an audit of financial statements prepared in conformity with generally accepted accounting principles, is presented for illustrative purposes only. The letter Nov 28, 2020 · Contoh Management Letter Pdf. From that point, determine the appropriate format, gather the relevant details in pertinence to that management letter, and other more data. Dec 31, 2010 · Download or preview 9 pages of PDF version of Audit management letter sample (DOC: 98. An audit letters of representation is a kind of letter provided by an organization’s service auditor and confirmed by a member of senior management. We may consider it more appropriate to communicate matters and recommendations by discussion, with minutes prepared afterwards. Also, It attests to the accuracy and completeness of management's information to the auditors. The Auditors Narrative. When requesting a management representation letter, the auditor would request that it be addressed to the auditor, contain specified information and be appropriately dated and signed. Learn how to use management letters to communicate with clients on internal control, financial reporting, and other matters of governance interest. In particular, where amounts are included in the accounts based on management estimates or valuations (such as property or stock values), it would be Jan 5, 2017 · 4. Aug 27, 2024 · Sam Richardson is a dedicated author at Letterin. Volume 75% Apr 4, 2025 · Management Letter: Decoding the Management Letter: Insights from Audit Reports 1. If your plan receives audited financial statements, they may be accompanied by a management letter. 4. Contoh management letter pdf akan memberikan informasi bahwa akuntan publik telah mendeteksi adanya kelemahan pengendalian internal yang ada di perusahaan. 管理層建議書(Management letter) 管理層聲明書是審計師給客戶提的一些建議，主要是管理方面，一般是審計師發現的企業里與財報有關的內控制度的缺陷。 但是，有些缺陷和管理上的漏洞，是管理層故意留在那的，所以審計師提出的問題，他們根本不會改。 KOP SURAT KAP. This editable letter is designed to assist Auditor Generals and management professionals in delivering crucial reports and assessments. The document is a management letter from Deloitte summarizing the results of an audit of XYZ for the year ended December 31, 2010. menelaah dan mengedit konsep management letter yang diterima dari audit manager dan mendiskusikannya dengan audit manager dan “jika perlu” dengan audit senior. What Does a Management Letter Cover? Auditing standards mandate that auditors communicate in writing about “material weaknesses or significant deficiencies” discovered during audit fieldwork. mendokumentasikan data dan informasi beserta salnan copy, bukti pendukung dalam kertas kerja pemeriksaan. Feb 28, 2017 · Audit clients differ in their responses to management letters and verbal suggestions. Advertisement Article continues below this ad May 6, 2022 · Management letters summarize lessons learned during audit fieldwork on how to improve various aspects of the company’s operations. The letter is part of the audit evidence and shifts some liability to management in case of misstatements or fraud. Di Tempat Perihal : Management Letter dan rekomedasi audit Dengan Hormat, Dalam perencanaan dan pelaksanaan audit kami atas laporan keuangan [nama klien] untuk tahun yang berakhir pada tanggal [tanggal/bulan/tahun], kami mempertimbangkan struktur pengendalian intern perusahaan untuk menentukan prosedur audit We would like to show you a description here but the site won’t allow us. May 16, 2024 · A management letter is typically the first substantive page of the report. Sep 25, 2024 · Clear and Concise Language. Hence, it is the most basic step you need to take, to know clearly the purpose of your required management letter. It may be tempting to respond to a finding with indignation and defensiveness, but that approach doesn’t do you much good. An audit report on financial irregularities often highlights discrepancies in budget allocation and expenditures. They reveal helpful information you can use to protect your organization from risk and tighten controls. Its primary purpose is to communicate the findings, observations, and recommendations of the auditor regarding the company’s internal control system, financial practices, and operational efficiency. May 19, 2025 · The Sample Management Letter Audit Findings provide a comprehensive guide to help you understand and address audit findings related to sample management. 16 . Oct 1, 2012 · In addition, the letter of representation should include confirmations from management on matters material to the financial statements in order to support other audit evidence obtained. 5 %âãÏÓ 204 0 obj > endobj 227 0 obj >/Filter/FlateDecode/ID[0DDD2DC5D78ADF41AEB94D715324C00A>2AE423596D918F4FB66B84D76EA13016>]/Index[204 48]/Info 203 0 R Management and Budget (OMB) Circular A-133 and Uniform Guidance . For example, a management letter might report a significant increase in the average accounts receivable collection period from the prior year. b. Sep 29, 2021 · During the annual audit process, the auditor is required to issue a letter to officers and directors regarding its internal controls. e. MANAGEMENT LETTERS - GENERAL A management letter is one way we may communicate with those charged with governance. As a Basic Elements of a Management Representation Letter 12. These letters are a written confirmation from company executives to auditors regarding the accuracy and completeness of financial statements and disclosures. It details the accountant’s findings or opinion regarding what’s going on financially with the company, if its fiscal controls are adequate, and whether there seems to be any mitigating circumstances that currently affect or will soon affect the financial position of Management letters aren’t just audit byproducts—they’re roadmaps for improvement. Statutory or external auditors commonly communicate deficiencies in internal control that the auditor has identified during the audit and that, in the auditor’s professional judgment, are of sufficient importance to merit the attention of management and those charged with governance of a corporation through management letters. 650, Rules of the Auditor General for Florida Single Audit Act Audits of Nonprofit and For-Profit Organizations. Nomor : Jakarta, 29 April 2016 Kepada Yth. For instance, a review of the 2022 fiscal year revealed a $50,000 over-expenditure in the marketing department of a mid-sized software company, Tech Innovations Inc. A management letter is an essential document that auditors provide to an organization’s management, typically after completing a financial audit. May 18, 2017 · Key Elements. 2. ” This letter includes items of concern, found by the auditors, which probably need attention by the organization’s management team. By addressing weaknesses proactively, organizations can enhance efficiency, reduce risk, and strengthen financial health. disagreements with management over accounting treatments or disclosures; any expected modifications to the audit report; material weaknesses discovered in the internal systems and controls. 1. Feb 6, 2014 · The purpose of the letter is to communicate to those charged with governance, such as the Board of Directors, Audit Committee, President, or Management, the scope of audit procedures performed, significant findings, and other information, such as disagreements with management, audit adjustments and significant estimates, that aren’t Mar 18, 2024 · The Audit Accountant Cover Letter Template is designed to aid accountants in drafting a professional cover letter for positions in audit roles. This communication tool not only details the auditor's assessments but is pivotal in conveying strategic recommendations that can lead to What is a “Management Letter” in an audit? Management Letter means a letter prepared by the auditor which discusses findings and recommendations for improvements in internal control, that were identified during the audit and were not required to be included in the auditor's report on internal control, and other management issues. Some ignore the advice, thinking that it’s just a way to up-sell consulting services. The EC does not need to issue a management letter if there are no matters to report. The CPA's Guide Audit Support Outsourcing. See full list on template. sebagai petugas lapangan yang mengupulkan data dan informasi yang terdapat dalam pengendalian perusahaan. A management representation letter would ordinarily be dated the same date as the auditor's report. Jan 12, 2024 · Learn what management representation letters are, why they are important, and how they are prepared in audits. Dec 15, 2004 · Basic Elements of a Management Representation Letter 12. Audit Partner a. May 11, 2021 · The management letter is an integral element of a company’s annual audit process as it highlights key financial findings and provides recommendations for improvements in internal control. mengembalikan konsep tersebut berikut saran-saran perbaikan “jika ada” kepada audit Appendix A - Illustrative Management Representation Letter. Mar 19, 2024 · Audit Letter Type 2 – Management Representation Letter Now, let’s talk about the Management Representation Letter. We present our audit management letters at the meeting to approve the annual report and accounts, and we find that they can prompt lively discussion and debate, as well as putting the audit process in . Crafting the Management Letter. Find out the difference between material weaknesses, significant deficiencies and other matters in the letter. With a keen eye for detail and a passion for effective communication, Sam helps individuals and businesses navigate the art of writing through his thoughtfully curated letters, offering solutions for personal, professional, and creative correspondence. As stated in our engagement letter, our responsibility, as described by professional standards, is to an express opinion about whether the financial statements prepared by management with your oversight are fairly presented, in all material respects, in conformity with May 19, 2017 · Findings and management letters are, in fact, essential byproducts of the audit process. Oct 11, 2017 · Updated February 02, 2022. The results of a financial statement audit are reported by the auditor to a company's management by issuing an opinion letter. This article offers you a deep dive into the world of sample management, from the collection and preservation of samples to their analysis and reporting. . Significant deficiencies, however, shall always be communicated in writing. See examples of common findings, recommendations, and responses in management letters. Review of financial statements, preparation of a summary of audit differences, maintaining disclosures, and preparation of audit working paper files can be easily passed on to us. Learn More management letter • before issuing a +management letter, discuss the form, timing and expected content of the management letter with management and those charged with governance (paragraph 18 of ASA 260). Jun 8, 2022 · Management letters summarize lessons learned during audit fieldwork on how to improve various aspects of the company’s operations. Asisten Audit (junior Staff) a. Namun bagi orang-orang di luar lingkungan tersebut tentunya akan bertanya-tanya apa itu management letter. 3. 3 KB ) for free. It identifies two key issues: 1) XYZ was maintaining a dormant bank account that should be closed to prevent potential fraud; and 2) Several employees had significant outstanding leave days in excess of company policy that required board approval. memerintahkan konsep terakhir management letter untuk difinalisasi. In summary, while both letters relate to the audit process, the management letter aims to provide suggestions for improvement while the management representation letter serves as audit evidence regarding Aug 6, 2021 · But, be aware: Certain issues may autocorrect — or worsen — based on factors outside of management’s control, such as changes in technology or external market conditions. Setting expectations regarding audit objectives and scope aligns both parties on desired outcomes. This example management letter should be amended as audit report, state such in the management letter. A management representation letter would ordinarily be dated the same date as the auditor’s report. Aug 6, 2021 · But, be aware: Certain issues may autocorrect — or worsen — based on factors outside of management’s control, such as changes in technology or external market conditions. Establishing clear communication channels between auditors and management enhances feedback impact. %PDF-1. Management letter merupakan hal yang sudah tak asing lagi bagi orang-orang bekerja di dunia audit. Apr 3, 2025 · Learn what a management letter is, how it relates to single audits, and what it contains. In the simple letter, management attests to the exactness and completeness of the data provided to the service auditors for their examination. Others take offense, thinking that the auditor is “grading” management’s performance. Find out the difference between material weaknesses, significant deficiencies, and other matters in internal control. If an audit finding in the preceding financial audit report remainsuncorrected, the auditor must determine whether the finding was also included in the second preceding financialannual audit report. (date of management letter) [NOTE: This example management letter is intended to provide guidance concerning the preparation of a management letter pursua nt to Chapter 10. A management letter may cover a broad range of topics, including segregation of duties, account reconciliations, physical asset security, credit policies, employee performance, safety, Internet use and expense reduction. Learn what a Management Letter is and how auditors use it to communicate internal control deficiencies to management and governance of nonprofits. The letter is known as the “management letter. Mar 19, 2025 · Course Description. Jan 15, 2025 · Effective communication ensures management letters lead to actionable outcomes. Introducing the Auditor General Management Letter, a versatile and comprehensive document available for download in MS Word, Google Docs, and Apple Pages formats. Sam Richardson is a dedicated author at Letterin. It serves as a conduit for conveying observations and recommendations that may not necessarily warrant inclusion in the statutory audit report but are nonetheless critical for the effective governance and operations of the entity. Audit Letter Template Jun 30, 2013 · Management Letter of Observations and Recommendations June 30, 2014 5 5) Agency of Commerce and Community Development (ACCD) – During our audit over the Community Development Block Grant, we noted a significant increase in federal funding over the past several years. And these types of letters depends on the use of your desired managemental transaction. The audit committee or staff often asks to review a draft of the management letter just to make sure that the letter is accurate before the final version goes to the board of directors, since the board is likely to be concerned about any deficiencies or even less serious concerns that the auditors identify in the letter. Learn what a management letter on internal control is, why auditors prepare it, and how it can help your organization improve its financial reporting and compliance. 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