AUDIT - Buku Sakti Tes Masuk Big 4

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Buku Sakti Tes Masuk Big 4

Written Test - Interview - Resume Tips

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About Harisenin.com adalah Online Education Platform yang menawarkan education-to-employment program untuk profesi yang paling banyak diminati dan dibutuhkan di era digital saat ini.

Misi Kami “Meningkatkan akses pendidikan yang berkualitas kepada generasi Muda Indonesia terlepas dari latar belakang sosial dan ekonomi, sehingga mereka memiliki masa depan yang lebih baik.”

Kami Percaya “Kesuksesan adalah Hak setiap Anak Bangsa” Sudah banyak artikel yang membahas kesenjangan skill yang dimiliki anak muda Indonesia, namun solusi pendidikan non-formal yang ditawarkan saat ini sangat mahal sehingga tidak dapat diakses oleh sebagian besar anak muda di Indonesia dengan latar belakang ekonomi menengah ke bawah. Pada akhirnya kesempatan untuk memiliki karir dan pendapatan yang layak hanya dimiliki oleh orang-orang dari kalangan tertentu saja atau bahkan ke tenaga kerja asing.

#JadiYangKamuMau

Table of Contents 1.

Written Test

2.

Online Interview Tips

3. 4.

User Interview Questions

About Our Program

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8 reasons why : Learn at Bootcamp Bootcamp

Video Learning

Otodidak

Kurikulum Standard Industri

V

V

X

Soft Skill

V

X

X

Pengalaman Kerja

V

X

X

Q&A & Feedback dari Expert

V

X

X

Career Coaching & Job Connect

V

X

X

Komunitas belajar yang suportif dan memotivasi

V

X

X

8 - 16 Minggu

Up to you

Up to you

V

V (Tergantung biaya yang dikeluarkan)

X

Reasons

Durasi

Sertifikat

Kata Alumni

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Serevina Auditor

Super worth it banget! Investasinya affordable banget buat ditutorin sama tutor yang berpengalaman di KAP BIG 4. Materinya pun lengkap, kita juga diajak untuk tahu bagaimana auditor bekerja. Recomended banget untuk kalian yang mau jadi Auditor.

Mayang Ayuningtyas Auditor

Team & Tutor harisenin.com ngesupport banget buat karir aku. Harisenin Bootcamp banyak banget nambahin ilmu, & real work experience nya. Preparation interview yang ga akan aku dapet darimana pun. Thanks teams!

Lucyanna

Finance Manager

Bootcamp harisenin is so cool! Gak nyesel join dan banyak ilmu yang didapat relate banget sama dunia kerja. Kita diajarin lebih banyak prakteknya daripada teori dan sangat ngebantu aku dalam pekerjaan yang sekarang.

Theresia

Accounting

Skill aku jadi improve banget. Mulai dari excel, accounting, communication, dll. Job connectnya juga oke banget list perusahaannya. Tuition program nya juga affordable banget buat 3 bulan instensive, jadi worth it bangetlah

Fatharani Hasya Advisory

Career supportnya sangat membantu banget, jadi ketika proses rekrutmen aku bisa lebih confidence. Apalagi setelah kerja, materi yang diajarkan relevan banget sama kerjaan aku sekarang.

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Written Test 1

English Test

2 3

Audit test

Accounting Test

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English

Test

English Test 1.

The …… opinion in those days was that corporal punishment built character in children. a. Current = Saat ini b. Prevalent = Lazim c. Prevailing = Berlaku d. Rife = Penuh

4.

I was caught parking on a double yellow line and had to pay a $5 parking …... a. Fee b. Cost c. Summons d. Fine

2.

May I borrow your pen? I seem to have …… mine at home. a. Kept b. Left c. Missed d. Forgotten

5.

…… his fear of flying, he hesitated to get on the plane. a. As a result b. Because c. Owing to d. On account for

3.

Arabic is read from right to left, 6. …… English is read from left to right. a. Whereas = Sedangkan b. Even Though = Meskipun c. Nevertheless = Namun d. Conversely = Sebaliknya

Some metals, ……, platinum, are more expensive than gold. a. For example b. Such as c. I.e d. Namely

English Test 7.

The vase looked as if it could be 10. worth something so she took it to an expert in antiques for an …... a. Appraisal = Penilaian b. Estimation c. Assessment d. Evaluation

I’m afraid I don’t understand. Could you be a bit more …... a. Distinct b. Explicit c. Explanatory d. Pugnacious = garang

8.

Fiscal tightening may …… the need for monetary tightening. a. Preclude = menghindarkan /menghalangi b. Prevent = mencegah c. Obviate meniadakan d. Forestall = mencegah

11.

Unfortunately, these favorable influences will …… or even disappear within the next few years. a. Abate = mereda b. Defray = membiayai c. Recur = terulang d. Vanish = menghilang

9.

We will try to …... a new plan to solve the problems identified in the report. a. Look forward to b. Get away with c. Make up with d. Come up with

12.

Although someone had seen him take the watch, he still …… it. a. Refused b. Reject c. Disowned d. Denied

English Test 13. Our understanding of the finances involved was so …… that we needed outside advice. a. Tenuous = Lemah b. Delicate = halus c. Effusive = berlebihan d. Brittle = rapuh

14.

Step-parents may exercise too little control over children for fear that they are …… the rights of the child’s natural parents. a. Waving = melambai b. Infringing = melanggar c. Truncating = memotong d. Usurping = merebut

15. She won the game, …… with the help of her opponent’s mistakes. a. Whereas = dimana b.Except = kecuali c.Unless = kecuali d.Albeit = walaupun

English Test Nonetheless, fieldwork requires the researcher to spend as much time as possible in local life. A range of research methodologies can be utilized to extract information. (1) These can be classified as emic or etic. (2) While emic descriptions are considered more desirable nowadays, they are difficult to attain, even if the researcher does his utmost to reproduce the facts from the natives’ point of view. (3) More often than not, aspects of the researcher’s own culture, perspective and literary style seep into the narrative. Moreover, research generally involves translations from one language to another and from speech into writing. In doing this, the meaning of utterances is changed. (4) The only truly emic descriptions can be those given by the natives themselves in their own vernacular. The least invasive type of research methodology is observation. Here, the researcher studies the group and records findings without intruding too much on their privacy. This is not to say, however, that the presence of the researcher will have minimal impact on the findings. An example was Richard Borshay Lee, who, in studying local groups in the Kalahari refused to provide the people with food so as not to taint his research, leading to an inevitable hostility towards the researcher which would not otherwise have been present. A variant on the observation technique, participant observation requires that the anthropologist not only observes the culture, but participates in it too. It allows for deeper immersion into the culture studied, hence a deeper understanding of it. By developing a deeper rapport with the people of the culture, it is hoped they will open up and divulge more about their culture and way of life than can simply be observed. Participant observation is still an imperfect methodology, however, since populations may adjust their behavior around the researcher, knowing that they are the subject of research. The participatory approach was conceived in an attempt to produce as emic a perspective as possible. The process involves not just the gathering of information from local people, but involves them in the interpretation of the findings. That is, rather than the researcher getting actively involved in the processes within the local community, the process is turned on its head. The local community is actively involved in the research process.

English Test Anthropology distinguishes itself from the other social sciences by its greater emphasis on fieldwork as the source of new knowledge. The aim of such studies is to develop as intimate an understanding as possible of the phenomena investigated. Although the length of field studies varies from a few weeks to years, it is generally agreed that anthropologists should stay in the field long enough for their presence to be considered ‘natural’ by the permanent residents. Realistically, however, anthropologists may never reach this status. Their foreign mannerisms make them appear clownish, and so they are treated with curiosity and amusement. If they speak the local language at all, they do so with a strange accent and flawed grammar. They ask tactless questions and inadvertently break rules regarding how things are usually done. Arguably this could be an interesting starting point for research, though it is rarely exploited. Otherwise, anthropologists take on the role of the ‘superior expert’, in which case they are treated with deference and respect, only coming into contact with the most high-ranking members of the society. Anthropologists with this role may never witness the gamut of practices which take place in all levels of the society. No matter which role one takes on, anthropologists generally find fieldwork extremely demanding. Anthropological texts may read like an exciting journey of exploration, but rarely is this so. Long periods of time spent in the field are generally characterised by boredom, illness and frustration. Anthropologists in the field encounter unfamiliar climates, strange food and low standards of hygiene. It is often particularly trying for researchers with middle-class, European backgrounds to adapt to societies where being alone is considered pitiful. It takes a dedicated individual to conduct research which is not in some way influenced by these personal discomforts.

English Test 16.

17.

The main reason for anthropological researchers remaining in a community for an extended period of time is that… A. They can gather as much information as possible. B. They can try out a range of different research methodologies. C. They want local people to behave naturally around them. D. They need time to become accustomed to the conditions.

18

What does ‘gamut’ mean? A. Idea or impression B. Prohibition or taboo C. Range or extent = Aneh D. Secret or mystery

19.

Unfortunately, these favorable influences will …… or even disappear within the next few years. A. Abate = mereda B. Defray = membiayai C. Recur = terulang D. Vanish = menghilang

What does the passage say about researchers who are considered a ‘clown’ by locals? A. They do culturally unacceptable things without realising it. B. They do not gain respect among high-ranking members of the community. C. They cannot conduct any research of value. D. They do not study the language and culture of the region before their arrival.

20.

In paragraph 3, it is implied that… A.

B.

C.

D.

The fieldworker emotions and mood prejudice the research. The longer a researcher spends in the field, the more depressed he gets. Middle-class Europeans find field research more difficult than researchers from other backgrounds. Anthropological texts tend to exaggerate the difficult conditions that researchers experience.

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Auditing

Test

Auditing Test 1.

Which are not included in Auditing General Standards? a. Expression of opinion b. Due professional Care c. Competence d. Independence

Explanation:

The auditing standard consists of 3 General Standard, 3 Field-Work Standard, and 4 Reporting Standard. Expression of opinion is included in the reporting standard. ● ●

● ●

Competence – The audit is to be performed by a person or persons having adequate technical training and proficiency as an auditor. Independence – In all matters relating to the assignment, an independence in mental attitude is to be maintained by the auditor or auditors. Due professional care -Due professional care is to be exercised in the performance of the audit and preparation of the report. Expression of opinion – The report shall contain either an expression of opinion regarding the financial statements, taken as a whole, or an assertion to the effect that an opinion cannot be expressed. When an overall opinion cannot be expressed, the reasons therefore should be stated. In all cases where an auditor’s name is associated with financial statements, the report should contain a clear-cut indication of the character of the auditor’s work, if any, and the degree of responsibility the auditor is taking.

Auditing Test 2.

If the user’s decisions are unlikely to be affected, it means that the materiality levels is ... a. Highly material b. Material c. Immaterial d. Somewhat material

Explanation: The magnitude of an omission or misstatement of accounting information that, in light of surrounding circumstances, makes it probable that the judgement of a reasonable person relying on the information would have been changed or influenced by the omission or misstatement. Materiality Level Immaterial

Significance in terms of Reasonable User's decision

Users' decisions are unlikely to be affected

Type of opinion

Unqualified

Material

Users' decisions are likely to be affected only if the information in question is important to the specific decisions being made. The effect of the misstatement(s) is not pervasive to the financial statements and the overall financial statements are presented fairly.

Qualified

Highly material

Most or all users' decisions based on the financial statements are likely to be significantly affected. The effect of the misstatement(s) is pervasive to the financial statements.

Adverse/Dis claimer

Auditing Test 3.

When the cashier did not record a transaction to the journal, it is violating .... assertion. a. Existence b. Completeness c. Classification d. Valuation

Explanation: ● Existence or occurence = Cash balances exist at balance sheet date ● Rights and obligation = Company has title to the cash accounts as of balance sheet date ● Completeness = Cash balances include all cash transactions that occurred during the period ● Valuation = Recorded balances reflect true underlying economic value of those assets

4.

When the auditor held the stock opname, then they found consignment inventory in the warehouse, which assertion correlated with those consignment inventory? a. Existence b. Rights and obligation c. Completeness d. Valuation

Explanation: ● Existence or occurence = Inventory balances exist at balance sheet date ● Rights and obligation = Organization has title to inventory as of the balance sheet date ● Completeness = Inventory balances include all inventory transactions that have taken place during the period ● Valuation = Recorded balances reflect true underlying economic value of those assets

Auditing Test 5.

Because of the pandemic (covid-19), which account will be related with the impairment test? a. Inventory and fixed asset b. Accounts payable and accounts receivable c. Unearned revenue and inventory d. Fixed asset and current liabilities Explanation: The impairment test is the testing procedures that perform by the companies on the assets that they have to find out if the assets are impaired that make the carrying value of assets in the reporting date less than the recoverable value of assets. Impairment describes a reduction in the value of a company asset, either fixed or intangible, so as to reflect a decline in the quality, quantity, or market value of the asset. Impairment is usually related with inventory, fixed asset, intangible asset.

6.

Quality control is something that must be fulfilled by a Public Accounting Firm to be able to fulfill its responsibilities to clients, if the quality required is the level of audit work that must be adequate in each type of work, it is quality control for... a. Consultation b. Supervision c. Inspection d. Independent Explanation: A instructions from experts, B quality control support, and D requirements for team members in assign

Auditing Test 7.

Which of the following audit procedures provides the most reliable audit evidence? a. Conducting questions and answers with the company's internal audit staff personally b. Inspect the client's pre-numbered purchase orders stored by the accounts payable department c. Analytical procedures performed by the auditor on the entity's trial balance d. Inspection of bank statements obtained directly from the company's financial institutions Explanation: This is because financial institutions will provide a chronological description of various transactions carried out by companies that can be traced to their origin and destination and already have credible procedures.

8.

In the context of omission to include or error in recording materiality depending on a. Size and nature of assets b. Company size and nature c. Size and nature of audit opinion d. Size and nature of negligence Explanation: According to PSAK 25

Auditing Test 9.

An auditor reviews aged accounts receivable to assess likelihood of collection to support management's assertion about account balances of a. Existence b. Completeness c. Valuation and allocation d. Rights and obligations Explanation: Aged accounts are correlated with allowance for doubtful accounts, write-off, also bad debt expense for A/R, in other words it would affect the contra account for A/R. The contra account will reduce the valuation of an account. Hence, aged accounts are related with valuation and allocation of A/R.

10.

In what order should the following steps occur: 1) Set preliminary judgment of materiality and performance materiality. 2) Understand the client's business and industry. 3) Perform preliminary analytical procedures. 4) Accept the client and perform initial audit planning. a. b. c. d.

4, 2, 3, 1 2, 1, 3, 4 2, 3, 1, 4 4, 3, 2, 1

Explanation: The correct order: Accept the client and perform initial audit planning, Understand the client's business and industry, Perform preliminary analytical procedures, Set preliminary judgment of materiality and performance materiality.

Auditing Test 11.

A written understanding detailing what the auditor expects from the client in performing an audit will normally be expressed in the a. Management letter requested by the auditor b. Engagement letter c. Audit Plan d. Audit Strategy for the client Explanation: Agreement between the client with auditor

12.

The auditor uses knowledge gained from the understanding of the client's business and industry to assess a. Client business risk b. Control risk c. Inherent risk d. Audit risk Explanation: Client business risk: The auditor uses knowledge gained from the understanding of the client's business and industry to assess, Control risk: , Inherent risk: , Audit risk: .

Auditing Test 13.

The following are the actions of an employee regarding inventory that require internal verification because there are risks that could lead to misstatements a. Employees issue raw materials, obtain material requests for each expense, and prepare daily totals for materials issued b. Employees compare existing records of goods on hand with physical quantities, but he/she does not maintain records or keep inventories c. Employees compare goods records or keep inventorie d. Employees are not involved in issuing production orders and do not update records from completed order cost sheets. Explanation: A correct answer, because there is no segregation of duties.

14.

To prevent overstatement in inventory accounts, which test should be taken by the auditor? a. Cash count b. Vouching c. Sending confirmation letter d. Do NRV Test Explanation: Calculating the NRV of inventory and accounts receivable regularly prevents overstatement of assets in the Balance Sheet and helps us conform with the conservatism principle.

Auditing Test 15.

This/these types of confirmation will be used when the total sample is small. a. Positive confirmation b. Negative confirmation c. Both of them are true d. Both of them are wrong

Explanation:

16.

What is the impact on sample size if the auditor wants a low level of sampling risk? a. The required sample size should be determined by a statistical approach. b. The sample size cannot be determined by a statistical approach. c. The required sample size is getting bigger. d. The required sample size is getting smaller Explanation: Because the smaller the risk that the auditor is willing to accept it, the larger the sample size required.

Auditing Test 17.

The expected population deviation rate from client billing errors is 2%. The auditors have determined a tolerable level of 3%. In reviewing client invoices, the auditor must use: a. Stratified sampling b. Sampling variables c. Discovery sampling d. Attribute sampling

Explanation: The requirement is to identify the type of sampling involved in a review of client invoices in which an expected population deviation rate and an established tolerable rate are provided. Answer (d) is correct because attribute sampling is used to reach a conclusion about a population in terms of a rate of occurrence (Audit Sampling Guide). Answer (a) is incorrect because stratified sampling is generally used to reach a dollar based conclusion in variable sampling approaches. Answer (b) is incorrect because, as indicated, variable sampling deals with a dollar amount conclusion, not deviation rates. Answer (c) is incorrect because discovery sampling is only used in cases in which the auditor expects deviation rates to be extremely low (approaching zero).

Auditing Test 18.

In deciding the extent of internal auditor work used for auditing procedures of the client FS, the external auditor should consider the following factors: 1) Materiality of the related account or transactions 2) Risk of material misstatement on the related assertions impacted to financial statements 3) Subjectivity on the audit evidence obtained by internal auditor which supported the related assertions 4) The number of samples used by internal auditor whether already cover external auditor samples requirement Which of the above are correct? a. All of the above b. 1,2,3 c. 1,3,4 d. 3,4 Explanation: In making judgments about the extent of the effect of the internal auditors' work on the auditor's procedures, the auditor considers: 1. The materiality of a financial statement amount that is, account balances or classes of transactions. 2. The risk (consisting of inherent risk and control risk) of material misstatement of the assertions related to these financial statement amounts. 3. The degree of subjectivity involved in the evaluation of the audit evidence gathered in support of the assertions.

Auditing Test 19.

Before agreeing to accept an audit engagement, the auditor should ask previous auditor in relation with: a. Understanding the client consistency in accounting standard applications in each audit period b. Understanding on the reason of auditor changes from previous auditor c. Evaluating all possible matters that could impact client accounting practice d. Opinion on the subsequent event after the issuance the last previous auditor reports Explanation: Prior Auditor- First Time Engagements ● IESBA Code of Ethics merekomendasikan auditor baru untuk berkomunikasi secara langsung dengan auditor sebelumnya ● Auditor yang diusulkan ini harus meminta izin dari klien untuk berkomunikasi dengan auditor yang lama ● Ketika auditor sebelumnya menerima kontak dari auditor baru, dia harus membalas dengan nasihat atau saran mengapa auditor yang sedang diusulkan ini tidak harus menerima penugasan tersebut ● Engagement pertama membutuhkan bukti yang menunjukkan bahwa saldo awal tidak salah saji, saldo sebelumnya dengan tepat dikemukakan, dan akuntansi yang tepat diterapkan. (ISA 510)

20.

PSAK 70 “Accounting for tax amnesty asset and liabilities” provides accounting policy choices for an entity who recognizes assets and liabilities in accordance with the provision of the tax amnesty law based on its declaration letter for tax amnesty. If the entity choose to use the specific provision in PSAK 70 paragraph (in opposite of applying provision in PSAK 25) any difference between amount initially recognized for the tax amnesty assets and the related tax amnesty liabilities should be present as: a. Gain / loss in the profit and loss b. Gain / loss in the other comprehensive income c. Additional paid in capital d. Retained earnings Explanation: In accordance with PSAK 70 “Accounting for tax amnesty asset and liabilities”

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Accounting

Test

Accounting Test 1.

South Rims has an accounts receivable balance at the end of 2018 of $357,470. The net credit sales for the year are $769,346. The balance of account receivable at the end of 2017 was $325,300. What is the accounts receivable turnover rate for 2018 (rounded to two decimal places)? a. 2.02 times b. 2.25 times c. 2.15 times d. 1.13 times

Explanation: Receivable turnover: $769,346 / ((357,470 + 325,000)/2) = 769.346 / 341,235 = 2.25x

2.

Which one is not categorized as biological asset a. Milk b. Sheep c. Timberlands d. Cotton plants Explanation: Milk that the company gets from breeding sheep/cows can be considered as agricultural inventory and the sheep/cows that produce the milk is considered as a biological asset.

Accounting Test 3.

Which is the proper order of the sections of the statement of cash flows? a. Financing, investing, operating b. Operating, investing, financing c. Investing, operating, financing d. Operating, financing, investing Explanation: The proper order of the sections of the Statement of Cash Flows are operating activities, investing activities, and financing activities. For proof, you may check idx.co.id and find the “Laporan Keuangan”/Financial Statements section.

4.

How are intangible assets with an indefinite life treated? a. They are depreciated b. They are amortized c. They are depletion d. They are tested yearly for impairment

Explanation: When there is an assumption that the useful life of the intangible asset is indefinite, the formula will remain the same, remember that depreciation, amortization, and depletion have similar formulas. As we know, when the useful life is indefinite, amortization will be indefinite too. Hence, the intangible assets with indefinite life will be tested yearly for impairment. Amortization = cost/useful life.

Accounting Test 5.

Which section of financial statements summarizes the company’s performance for a certain period? a. Statement of Financial Position b. Income statements c. Both of them are wrong d. Both of them are true Explanation: Income statements summarize the company performance for a certain period. The statements that summarize the company performance are usually indicated with “For the Year Ended xxx” or “For the Month Ended xxxx” in the title of the statements.

6.

Which section of financial statements capture the company’s position for the day of the report? a. Statement of Financial Position b. Income statements c. Both of them are wrong d. Both of them are true Explanation: Statements of Financial Position captures the company’s position at a current date. The statements that capture the company’s position at a current date are usually indicated with “As of xxxx” in the title of the statements.

Accounting Test 7.

Below the list of Inventory of Azmir Corp. Jan 1 : Purchase 10 Inventory $300 Jan 2 : Purchase 5 Inventory $175 Jan 4 : Sell 5 Inventory $180 Under FIFO method, how much is the balance of Azmir Corp’s Inventory on January 5th? a. $175 b. $185 c. $225 d. $325 Explanation:

Inventory sold at $180 is not the cost of goods sold ($180 is the revenue). Under FIFO, the cost of goods sold of 5 inventory sold on January 4th is $150.

8.

The journal entry to record returns for merchandise purchased on credit in the perpetual inventory system would credit... a. Accounts payable b. Purchase return suggestion c. Sales d. Merchandise inventory Explanation: The perpetual method will take into account all increases and decreases in the value of inventories in the inventory account. Good shipping costs for purchases, returns and discounts on purchases.

Accounting Test 9.

The company's press declares and distributes dividends in the form of non-cash dividends. Which of the following statements is the most appropriate for the non-cash dividend... a. Statement of Financial Position b. Income statements c. Both of them are wrong d. Both of them are true

Explanation: This is related to accounting standards regarding disclosure of ownership and obligations

10.

Harisenin.com is the holding company for a subsidiary company called PT Sakti. At the time before a transaction occurs, how does PSAK 7 regulate it… a. Can be disclosed, may or may not b. Must be disclosed even though there has been no transaction c. Must be disclosed when there is a transaction d. No need to reveal Explanation: In accordance with PSAK 7 regarding disclosure of special parties

Accounting Test 11.

Post-employment benefits can be classified as either a defined contribution plan or a defined benefit plan, depending on… a. Constructive obligation b. Economic substance c. Program terms d. Obligations of entities in the program

Explanation: In accordance with PSAK 24

12.

Interest costs that can be capitalized into assets (Buildings) during the construction process are whichever is lower between actual interest and... a. Financial interest b. Effective interest c. Avoidable interest d. Market interest Explanation: Thus, a lower or reliable interest rate will be obtained to be capitalized into the building.

Accounting Test 13.

If the carrying amount of an asset is increased as a result of a revaluation, the increase is recognized in ... a. Other comprehensive income b. Other income c. Other income d. Retained earning Explanation: This is because the increase in assets due to revaluation is the company's income after deducting income taxes which are not confirmed in the income statement in accordance with accounting standards.

14.

The calculation of EPS for a simple capital structure involves 2 items other than net income, namely…. a. Preferred stock dividends and number of shares outstanding. b. Preferred stock dividends and bond interest rates. c. The interest rate on the bonds and the number of shares outstanding. d. Bond interest rates and par value of shares Explanation: Earnings per share (EPS) is a financial analysis tool that can present a company's performance. EPS can be calculated using two approaches, namely Preferred stock dividends and number of shares outstanding.

Accounting Test 15.

One of the advantages of Leasing for the Lessor is…. a. High residual value b. Flexibility c. Cheaper financing d. Off-Balance-Sheet Financing

Explanation: Advantages of Leasing to the Lessor are Higher Profits, Tax Benefits, Quick Returns, Increased Sales, and High residual value

16.

Which of the following is not another comprehensive income is… a. Changes in revaluation surplus b. The effective portion of the hedging instrument for the purpose of hedging fair value c. Re-measurement of definite program imbalances d. Profits arising from the translation of financial statements from foreign business activities Explanation: Reference: PSAK 1; par. 07

Accounting Test 17.

The following are amortized Intangible Assets, except… a. Goodwill b. Copyright c. Software d. Patent

Explanation: Goodwill is an intangible asset that accounts for the excess purchase price of another company. Items included in goodwill are proprietary or intellectual property and brand recognition, which are not easily quantifiable.

18.

If an entity changes its accounting policy regarding the measurement of assets from the cost model to the valuation model, the changes will be applied accordingly.... a. Prospective b. Retrospective c. Progressive d. Regressive

Explanation: Reference: PSAK 16 Par. 42a

Accounting Test 19.

Gains arising from changes in the fair value of investment properties accounted for under the fair value model are recognized in… a. Revaluation surplus in other comprehensive income b. Profit and loss for the current periodc c. Statement of financial position as an addition to equity (retained earnings) without going through profit or loss d. Statement of cash flows in financing activities Explanation: Reference: PSAK 13 Par 35

20.

The following factors are taken into account in determining the useful life of an asset, except: a. Estimated usability. b. Estimated level of physical wear and tear c. Market interest rate or other market rate of return on investment d. Legal or similar restrictions on the use of the asset Explanation: PSAK 16 concerning Fixed Assets, paragraph 56

Online Interview Tips & Trick

Make Sure &

Test your Tech Perangkat (Laptop or HP)

Internet

Trial

Jangan sampe low bat, ngadat, error, atau tiba - tiba blue screen. Pastiin jaringannya stabil jadi ga nge lag, make sure juga punya back up yah, jangan ngandelin satu provider aja. Apalagi kalo pas musim ujan. Cobain terus yah sampe smooth dan ga ada gangguan. Coba di ruangan yang memang jadi tempat buat kamu interview nanti

Bisa jadi ini peluang sekali seumur hidup jangan sampe cuma gegara persoalan diatas persiapan bertahun - tahun hilang gitu aja.

Dress

to Impress Berpakaianlah yang layak & rapi seakan akan in-person interview.

Interview dari rumah bukan alasan kita bisa pake kaos dan terlalu nyantai waktu interview. Tunjukkan penampilan yang maksimal agar interviewer tau kamu siap dan pantas untuk di hire. Sesuaikan tema pekerjaan dengan outfit yang akan kamu pakai.

Berpenampilan yang proper cuma satu jam aja kok. At least buat interviewer ngerasa kamu well prepared and deserve the job.

Set Up

Your Shot Background, Sound, Voice, Lightning.

Kalo in-person interview kan kita interview di kantor mereka, nah kalo dari rumah ini tugas kita buat make sure kalo tempat interview kita uda proper. Jangan sampai terlalu gelap, kedengeran suara motor, binatang, dll.

Jangan lupa di set up yah. Jangan ala kadarnya apalagi background nya kasur yang masih uwel - uwelan.

Prep for

Optimal Eye Contact Pandangan lurus kedepan. Jangan kemana - mana.

Hilangkan sesuatu yang bikin kita terganggu. Jangan sampai pandangan kita ga fokus ke interviewer, hal tersebut membuat kesan kita ga menghargai mereka.

Berpenampilan yang proper cuma satu jam aja kok. At least buat interviewer ngerasa kamu well prepared and deserve the job.

Write out a Few Notes Tulis beberapa notes atau contekan di laptop.

Salah satu keuntungan online interview kita bisa prepare notes di laptop atau kertas yang memudahkan kita buat mengingat beberapa hal yang penting. Tapi jangan sampe keliatan kalo kita baca.

It’s ok kalo mau punya contekan, tapi ya ga semua mua nya yah.. latihan lebih baik dari pada bingung nyari contekan di laptop. Contekan ini cuma buat back up aja takut nya kita lupa.

Treat your online interview

like a conversation Semakin luwes kita ngobrol dengan interviewer maka semakin tinggi juga peluang kita diterima.

Salah satu kunci online interview adalah lancar atau tidaknya proses ngobrol kita. semakin luwes dan nyambung apa yang di obrolin semakin tinggi potensi kita diterima kerja.

Tapi inget, harus tetap dalam koridor interviewer and interviewee dia bukan teman yang bisa diajak ngomong se enaknya, apalagi pake bahasa tongkrongan.

Practice Makes

Perfect Simulasikan proses online interview ini. Lakukan berulang kali. Ajak teman atau saudara kamu sebagai interviewer.

Sepandai - pandai tupai melompat akhirnya jatuh juga. Jangan karena merasa kamu uda pinter terus ga pernah latihan. Latihan bisa mengurangi perasaan gugup dan canggung di depan kamera.

Lebih baik dilakukan jauh - jauh hari sebelum ada panggilan interview. Jangan latihan H-1 hari. Inget, practices makes perfect. Semangat!

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Contoh Pertanyaan & Jawaban Interview.

Tell me about yourself. 1. Present (Verb 1, V-ing)

‘Well, currently I have been in Product Management for over 3 years.’

2. Past (Verb 2)

‘The latest, I became product manager for [company name]. I was responsible for the success behind 2 new product launches last year.’

3. Future (V-ing, Will/Want)

‘Thus, this year I am looking for another product management challenge in different industry, especially e-commerce, which is why I find this job to be very interesting.’

What are you

passionate about? Sample Answer

‘I have a few interests, but lately I have been into stocks trading. I like to keep up with what’s going on with companies I invest in, so I can learn to foresee how those events would impact the stock prices. This has further improved my research and analytical skills.’

Why do you want

this job? 1

Show your enthusiasm for the company

2

Align your skills & experiences with the role

3

Connect this position to your dream career path

Sample Answer Show your enthusiasm for the company

‘One time, I saw one of your CSR company videos and I see how big your commitment to be a good global citizen through free schools development all over Indonesia. The best thing is that you utilise your own commercialized education system to be used freely by underprivileged children. So, that one thing really caught my attention and encouraged me to get behind your sophisticated system’

Align your skills & experiences with the role

‘Throughout my studies in computer science and my work experience in similar positions previously, I gained a solid understanding and practical experience to engage in product development.’

Connect this position to your dream career path

‘As product management is what I’m interested about, this new year would also be a new opportunity to explore my technical skill in different industry. So, joining your product development team would be a great place to learn more and I can’t wait to give my best contribution to the company.’

Do you have any questions

for us?

Aspect

Sample Question

Job

What a typical day does look like? What are the skills & experiences you’re looking for in an ideal candidate?

Performance

What metrics or goals will my performance be evaluated against? What is the performance review process like here?

Company

What can you tell me about your new products or plans for growth? What gets you most excited about the company’s future?

Team

Can you tell me about the team I’ll be working with? What are the common career paths in this department?

Culture

What’s the company and team culture like? What’s your favorite office tradition?

User Interview

List of Questions

User Interview

List of Questions 1.

What do you know about the recent PSAK update?

2.

What are the principles of an auditor?

3.

Create journal transactions of this industry? (mining, service, etc)

4.

Do you know about assertion? Can you mention that?

5.

What are the main reasons for an audit, and what actions result in an audit being conducted?

6.

Can you describe an audit control procedure and its purpose?

7.

What's your process for approaching an audit before it's officially initiated?

8.

What is vouching, and how is it applied in the auditing process?

9.

What Is The Purpose Of Meeting In Audit?

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