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  • Cara Perhitungan PM, TE, SAD

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    dfrans
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    The document summarizes the company's net losses in 2007 and 2008, and interim losses through September 2009. It then calculates the planning materiality for the audit as 5% of pretax income for the first 9 months of 2009, which equals $173,795,989. The tolerable error is set at 50% of planning materiality, and the self-assessed detection risk is 5% of planning materiality, equaling $8,689,799.

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    Cara Perhitungan PM, TE, SAD

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    The document summarizes the company's net losses in 2007 and 2008, and interim losses through September 2009. It then calculates the planning materiality for the audit as 5% of pretax income for the first 9 months of 2009, which equals $173,795,989. The tolerable error is set at 50% of planning materiality, and the self-assessed detection risk is 5% of planning materiality, equaling $8,689,799.

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    © All Rights Reserved
    Download as XLS, PDF, TXT or read online from Scribd
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    687 views1 page

    Cara Perhitungan PM, TE, SAD

    Uploaded by

    dfrans
    The document summarizes the company's net losses in 2007 and 2008, and interim losses through September 2009. It then calculates the planning materiality for the audit as 5% of pretax income for the first 9 months of 2009, which equals $173,795,989. The tolerable error is set at 50% of planning materiality, and the self-assessed detection risk is 5% of planning materiality, equaling $8,689,799.

    Copyright:

    © All Rights Reserved
    Download as XLS, PDF, TXT or read online from Scribd
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    of 1

    PT X

    PM, TE & SAD


    30 Sept 2009

    The Company had net losses from year to year:


    As of December 31, 2007
    As of December 31, 2008

    =
    =

    (40,153,109,336) PY
    (50,778,534,882) PY

    As of September 30, 2009 (Interim Audit)


    Planning Materiality (PM)
    Public Companies: 5% from pretax income
    Pretax income (9 months)
    Planning Materiality

    =
    =
    =

    Tolerable Error (50% PM)

    86,897,995

    SAD nominal amount is 1% - 5% of PM


    SAD (5% PM)

    8,689,799

    5% Higher risk
    3,475,919,784
    173,795,989

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