tag:blogger.com,1999:blog-73583820792641502522024-03-14T00:31:51.779+07:00EAL BLOGAnonymoushttp://www.blogger.com/profile/13853156165743842919noreply@blogger.comBlogger15125tag:blogger.com,1999:blog-7358382079264150252.post-7038832852145481402012-08-02T11:12:00.001+07:002012-08-02T11:12:14.235+07:00Tiga Buah berbau menyengat yang berkhasiat<div align="center">
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Tiga
jenis buah ini dikenal mempunyai bau yang sangat khas dan juga memiliki rasa
yang enak sehingga banyak orang yang menyukainya, yaitu durian, petai dan
jengkol.<br />
<br />
Durian mempunyai bau yang harum menyengat dan rasa yang sangat manis, banyak
dibudidayakan dan memiliki pasar yang sangat bagus. Petai dan jengkol, yang
termasuk dalam kelompok sayuran dan dimakan sebagai pelengkap makan nasi ini,
juga memiliki bau yang sangat khas. Sayang petai dan jengkol ini masih terkesan
"ndeso" dibanding durian, padahal petai dan jengkol ini sangat
banyak dikonsumsi masyarakat.<br />
<br />
Selain dimanfaatkan sebagai buah dan sayuran, ketiga jenis buah tadi juga
memiliki banyak khasiatnya bagi kesehatan. <br />
<br />
<b>A. Petai<br />
</b><br />
Sayur yang biasa menjadi pelengkap beberapa masakan tradisional dan sambel
asli indonesia ini ternyata memiliki banyak manfaat yang mungkin belum pernah
anda duga sebelumnya.<br />
<br />
<b>1. Sumber gizi penting</b></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Penelitian
menunjukkan bahwa buah petai memiliki kandungan sukrosa, fruktosa, dan
glukosa. Ketiga zat ini adalah gula alami yang terkandung di dalam petai yang
bisa menghasilkan energi instan bagi mereka yang mengkonsumsinya. Bahkan,
kandungan protein dalam petai empat kali lebih banyak daripada apel. Selain
itu, kandungan karbohidrat, fosfor, vitamin A, zat besi dan vitamin serta
mineral lainnya dalam petai juga masih lebih banyak bila dibandingkan apel.<br />
<br />
<b>2. Mengatasi anemia</b></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Anemia
biasanya ditandai dengan gejala-gejala seperti tubuh lemas, letih dan kurang
bersemangat. Anemia juga menyebabkan penderitanya mengalami kesulitan
konsentrasi dan nyeri pada persendian tulang. Hal ini, terjadi karena tubuh
kekurangan zat besi. Kandungan zat besi yang tinggi dalam petai sangat
bermanfaat untuk mengurangi anemia atau kurang darah.<br />
<br />
<b>3. Kurangi depresi dan stres</b></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Ketika
anda mengalami stres atau bad mood, itu tandanya anda kekurangan triptofan.
Triptofan adalah suatu asam amino esensial yang apabila dikonsumsi, maka akan
diubah menjadi serotonin, yang mampu mempengaruhi sistem kerja saraf dan
berfungsi memperbaiki mood.<br />
<br />
Stres juga beresiko mempercepat metabolisme tubuh dan beresiko mengurangi
kalium dalam tubuh. Kalium berguna menstabilkan detak jantung dan
memperlancar aliran oksigen ke otak. Untuk itu, ketika stres, anda memerlukan
lebih banyak kalium untuk tubuh anda. Dan petai memiliki kandungan kalium
yang cukup tingi.<br />
<br />
<b>4. Menyehatkan Mata dan meningkatkan konsentrasi</b></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Petai
memiliki kandungan Vitamin A yang cukup tinggi, yaitu 200 IU per 100 mg.
Seperti kita ketahui, vitamin A bermanfaat untuk menjaga kesehatan kornea
mata. Tidak hanya itu, selain mampu menstabilkan detak jantung, kalium dalam
petai juga dapat meningkatkan konsentrasi dan kemampuan otak sehingga baik
untuk membantu mereka yang kesulitan dalam belajar.<br />
<br />
<b>5. Mengurangi tekanan darah tinggi dan mencegah stroke</b></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Kandungan
Kalium yang tinggi, namun rendah garam dalam petai mampu menstabilkan detak
jantung. Dengan tekanan darah yang terjaga, akan menurunkan resiko terserang
penyakit jantung dan gejala stroke. Bahkan The New England Journal of
Medicine merilis hasil penelitian yang menyebutkan bahwa mengkonsumsi petai
secara teratur mampu menurunkan resiko kematian akibat stroke hingga 40
persen.<br />
<br />
<b>6. Memperlancar pencernaan</b></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Serat
juga banyak terkandung dalam petai. Serat, atau fiber berguna untuk
memperlancar pencernaan. Bagi anda yang sering mengalami gangguan pencernaan
seperti konstipasi atau sembelit, mengkonsumsi petai akan sangat membantu
mengurangi penderitaan anda. Petai juga memiliki efek antasid pada tubuh.
Jadi jika anda merasa mual dan kembung karena makan terlalu banyak, petai
mampu mengurangi rasa sakit tersebut. <br />
<br />
<b>B. Jengkol</b><br />
<br />
Menurut berbagai penelitian menunjukkan bahwa jengkol juga kaya akan
karbohidrat, protein, vitamin A, vitamin B, Vitamin C, fosfor, kalsium,
alkaloid, minyak atsiri, steroid, glikosida, tanin, dan saponin. Khusus untuk
vitamin C terdapat kandungan 80 mg pada 100 gram biji jengkol, sedangkan
angka kecukupan gizi yang dianjurkan per hari adalah 75 mg untuk wanita
dewasa dan 90 mg untuk pria dewasa.<br />
<br />
Selain itu, jengkol merupakan sumber protein yang baik, yaitu 23,3 g per 100
g bahan. Kadar proteinnya jauh melebihi tempe yang selama ini dikenal sebagai
sumber protein nabati, yaitu hanya 18,3 g per 100 g. Untuk zat besi, Jengkol
mengandung 4,7 g per 100 g. Kekurangan zat besi dapat menyebabkan anemia. <br />
<br />
Selain mengandung nutrisi yang sangat baik dan diperlukan bagi tubuh, jengkol
juga dapat dimanfaatkan untuk memelihara kesehatan, antara lain:<br />
<br />
<b>1. Mengobati kurang darah</b></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Jengkol
mengandung 4,7 gram zat besi dalam setiap 100 gram. Padahal rata-rata orang
mengonsumsi jengkol 20-50 gram/porsi, sehingga diperoleh kandungan besi
sebanyak 0,85-2,3 gram (850-2300 mg).<br />
<br />
Jumlah tersebut cukup tinggi mengingat kebutuhan zat besi pada manusia
umumnya hanya berkisar antara 11-27 miligram, tergantung usia dan kondisi
kesehatannya. Ibu hamil membutuhkan zat besi lebih banyak karena diperlukan
dalam pertumbuhan fisik dan kecerdasan janin yang dikandungnya.<br />
<br />
Kekurangan zat besi bisa memicu anemia atau kurang darah, karena zat besi
dibutuhkan dalam sintesis sel darah merah atau hemoglobin (Hb). Pada masa
tubuh kembang, kekurangan zat besi juga bisa menghambat perkembangan fisik
dan kecerdasan anak.<br />
<br />
<b>2. Melancarkan pencernaan</b></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Dapat
memperlancar proses buang air besar atau cuci perut, ini dikarenakan jengkol
mengandung serat yang tinggi.<br />
<br />
<b>3. Membantu mencegah diabetes</b></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Jengkol
dapat mencegah penyakit diabetes atau kencing manis, mungkin karena kandungan
asam dan mineralnya.<br />
<br />
<b>4. Baik bagi tulang dan gigi</b></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Jengkol
juga sangat baik bagi kesehatan tulang karena tinggi kandungan kalsium, yaitu
140 mg/ 100 g. Peran kalsium pada umumnya dapat dibagi menjadi dua, yaitu
membantu pembentukan tulang dan gigi, serta mengatur proses biologis dalam
tubuh.<br />
<br />
Keperluan kalsium terbesar adalah pada saat masa pertumbuhan, tetapi pada
masa dewasa konsumsi yang cukup sangat dianjurkan untuk memelihara kesehatan
tulang. Konsumsi kalsium yang dianjurkan pada orang dewasa adalah 800 mg per
hari.<br />
<br />
Kandungan fosfor pada jengkol (166,7 mg/100 g) juga sangat penting untuk
pembentukan tulang dan gigi, serta untuk penyimpanan dan pengeluaran energi.<br />
<br />
<b>C. Durian</b><br />
<br />
Durian merupakan makanan sehat yang baik untuk tubuh jika dimakan tanpa
berlebihan. Di dalam daging buah durian mengandung banyak sekali zat gizi, di
antaranya adalah karbohidrat, lemak, protein, serat, kalsium (Ca), fosfor
(P), asam folat, magnesium (Mg), potasium/kalium (K), zat besi (Fe), zinc,
mangan (Mn), tembaga (Cu), karoten, vitamin C, thiamin, niacin, dan
riboflavin. Durian juga mengandung gula yang cukup banyak serta sifatnya
panas sehingga penderita diabetes dan ibu hamil sebaiknya tidak mengkonsumsi
durian.<br />
<br />
Fosfor dan zat besi yang terdapat dalam durian ternyata 10 kali lebih banyak
daripada buah pisang. Kandungan gizi tiap 100 gram buah durian adalah 67 gram
air, 2,5 gram lemak, 28,3 gram karbohidrat, 1,4 gram serat, 2,5 gram protein,
dan menghasilkan energi sebesar kurang lebih 520 kJ.<br />
<br />
Banyak manfaat dan khasiat durian antara lain:</span></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Ekstrak kulit dan buah dapat
digunakan untuk mengobati bengkak dan penyakit kulit.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Bertentangan dengan
kepercayaan populer, durian justru membantu menurunkan kadar kolesterol
dalam darah.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Durian juga berfungsi sebagai
pembersih darah.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Durian mengandung banyak asam
amino triptofan, yang gunanya untuk mengurangi rasa gelisah, depresi dan
mengobati insomnia.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Makan durian juga menimbulkan
rasa bahagia karena buah ini meningkatkan kadar serotonin dalam otak.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Durian mengandung banyak
protein lembut, yang memungkinkan untuk dikonsumsi oleh mereka yang
ingin membentuk otot.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Durian juga adalah afrodisiak
kelas wahid.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Juga direkomendasikan sebagai
sumber lemak mentah.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Dapat mengatasi anemia karena
durian kaya akan asam folat dan zat besi.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Dapat mengatasi sembelit
karena durian banyak mengandung serat. Selain itu kulit durian yang
dilumatkan dan dioleskan ke perut dapat memudahkan buang air besar.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Menghambat penuaan dini
karena mengandung vitamin C sebagai antioksidan.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Meningkatkan tekanan darah
yang rendah karena mengandung zat besi dan sifatnya yang panas.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Mengatasi bengkak.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Mengobati penyakit ruam pada
kulit (kurap).</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Baik untuk kesehatan tulang
dan persendian karena mengandung kalsium, potasium, dan berbagai vitamin
B.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Kandungan mangaan dapat
menjaga kestabilan kadar gula dalam darah.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Kulit durian yang dibakar
lalu dijadikan abu, airnya dapat melancarkan haid, tetapi juga bersifat
abortif.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Buahnya dapat sebagai obat
penyakit kuning.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Meningkatkan nafsu makan
karena mengandung niasin dan thiamin.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Riboflavin (vitamin B2) dapat
membantu mengatasi migrain.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Memelihara kesehatan tiroid
karena kandungan tembaganya.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Dapat mengurangi stres dan
depresi karena kandungan piridoksin (B6).</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Baik untuk kesehatan gigi
karena mengandung fosfor (P).</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Kulit buah durian dapat
digunakan sebagai pengusir nyamuk.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Akar dan air seduhan daun
durian dapat sebagai antipiretik.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Akarnya dapat untuk mengobati
infeksi pada kuku.</span></li>
</ul>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
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<br /></div>Anonymoushttp://www.blogger.com/profile/13853156165743842919noreply@blogger.com0tag:blogger.com,1999:blog-7358382079264150252.post-10902067852798462242012-07-24T17:20:00.001+07:002012-07-24T17:20:07.591+07:00Play game Billiard Blitz 3 Nine Ball Flash online free games at Y8.com<a href="http://www.y8.com/games/billiard_blitz_3_nine_ball#.UA52v6S7QnE.blogger">Play game Billiard Blitz 3 Nine Ball Flash online free games at Y8.com</a>Anonymoushttp://www.blogger.com/profile/13853156165743842919noreply@blogger.com0tag:blogger.com,1999:blog-7358382079264150252.post-34478019432809200812012-07-24T12:10:00.001+07:002012-07-24T12:10:56.157+07:00Kode Menampilkan situs lain ke dalam Blog « Tutorial Blog dan SEO<a href="http://pelajaran-blog.blogspot.com/2009/01/menampilkan-situs-lain-ke-dalam-blog.html#.UA4uVNebCh8.blogger">Kode Menampilkan situs lain ke dalam Blog « Tutorial Blog dan SEO</a>Anonymoushttp://www.blogger.com/profile/13853156165743842919noreply@blogger.com0tag:blogger.com,1999:blog-7358382079264150252.post-56217174278540363022012-07-24T12:08:00.001+07:002012-07-24T12:08:18.703+07:00Membuat Search Engine sendiri pada Blog « Tutorial Blog dan SEO<a href="http://pelajaran-blog.blogspot.com/2009/02/membuat-search-engine-sendiri-pada-blog.html#.UA4ts74gqlQ.blogger">Membuat Search Engine sendiri pada Blog « Tutorial Blog dan SEO</a>Anonymoushttp://www.blogger.com/profile/13853156165743842919noreply@blogger.com0tag:blogger.com,1999:blog-7358382079264150252.post-80131388917737910192012-07-24T11:33:00.003+07:002012-07-24T11:34:19.769+07:00Daftar judul-judul Skripsi Pemeriksaan Akuntansi dari Berbagai Sumber<!--[if !mso]>
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Pada PT. Rumah Sakit Pusat Pertamina (RSPP) Jakarta (1999)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemahaman
Etika Pada Profesi Akuntan Publik Di Jakarta (1999)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan
Akuntan Atas Penjualan Dan Piutang Pada PT. Sumber Daya (1999)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan
Aktiva Tetap Pada Perusahaan Jasa Tour And Travel PT. Altorina Wiajaya (2000)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan
Aktiva Tetap Pada Perusahaan Jasa Iour & Travel PT. Altorina Wijaya
(2000)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan
Atas Siklus Penjualan Dan Penerimaan Kas Piutang Usaha (2000)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Evaluasi
Pengendalian Aplikasi Pada System Pengelolahan Data Elektronik PT. X (2000)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pengendalian
Atas Penjualan Pada PT. Kabelindo Murni (2000)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan
Operasional Atas Kegiatan Produksi Studi Kasus Pada PT. KMK Global Sports)
(2000)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 10;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Analisa
Penerapan System Manajemen Mutu Pada Kantor Akuntan Publik Y Yang
Bersertifikat ISO 9001 (2000)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 11;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan
Operasional Terhadap Proses Produksi Pada Unit Usaha Sampit PT. Inhutani III
(2000)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 12;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan
Akuntan Atas Penjualan, Piutang Usaha Dan Penerimaan Kas Untuk Menilai
Kewajaran Penyajiannya Dalam Laporan Keuangan Pada PT. Unggul Utama (2000)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 13;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Penilaian
Keandalan Pengendalian Intern Atas Pemberian Kredit Sebagai Alat Bantu Bagi
Auditor Dalam Menentukan Luasnya Prosedur Pemeriksaan Atas Kewajaran
Penyajian Piutang Dalam Neraca Studi Kasus Pada PT. Bank X Cabang Bogor)
(2000)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 14;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Analisis
Pengujian Substansi Atas Saldo Piutang PT. X Dengan Pendekatan Audit
Statistic Untuk Menilai Kewajaran Penyajian Saldo Piutang PT. X (2000)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 15;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Hasil
Audit Intern Dalam Prosedur Kredit Dapat Membantu Manajemen Mengurangi Resiko
Kredit (2000)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 16;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Penentuan
Jumlah Bukti Audit Melalui Model Resiko Audit (2000)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 17;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Peer
Review Atas Kantor Akuntan Public Oleh Badan Pengawasan Keuangan Dan
Pembangunan (2000)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 18;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Peranan
Akuntasi Pertanggung Jawaban Sebagai Alat Perencanaan Dan Pengendalian Dalam
Meningkatkan Profitabilitas Pada PT. X (2000)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 19;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Audit
Manajemen Atas Kegiatan Penjualan Pada PT. Tre Divisi Chemical (2000)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 20;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan
Operasional Atas Fungsi Penjualan Pada PT. Hero Supermarket, Tbk (2000)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 21;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Analisis
Pengaruh Going Concern Terhadap Laporan Auditor (2000)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 22;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Analisis
Peranan Electronic Data Interchange Dalam Pengendalian Persediaan Pada PT.
Hero Supermarket Tbk (2000)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 23;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan
Akuntan Atas Pendapatan Dan Piutang Usaha Pada PT. Pulomas Jaya Unit Property
Pulo Mas Satu (2000)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 24;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Evaluasi
Mengenai Pengungkapan Informasi Yang Memadai Dalam Laporan Keuangan PT. KM
Pada Tahun 1996 (2000)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 25;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Penentuan
Resiko Audit K.A.P. X Terhadap Klien A Untuk Perencanaan Bukti (2000)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 26;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Evaluasi
Bukti Audit Dan Dokumentasi Pendukung Lainnya Dalam Pemberian Pendapat
Auditor Studi Kasus Pada K.A.P. X (2000)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 27;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Evaluasi
Pelaksanaan Etika Profesi Di K.A.P. XX (2000)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 28;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan
Operasional Atas Fungsi Penjualan Pada PT. Hero Supermarket (2000)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 29;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Studi
Komperatif Persepsi Terhadap Independensi Penampilan Akuntan Publik Antara
Kantor Akuntan Publik Afiliasi Dengan Kantor Akuntan Publik Lokal Di Jakarta
(2000)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 30;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan
Operasional Atas Fungsi Penjualan Dan Piutang Pada PT. X (2000)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 31;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Audit
Operasional Terhadap Kegiatan Penjualan Pada PT. Hero Supermarket,Tbk (2001)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 32;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan
Operasional Atas Siklus Penggajian Yang Dilakukan Oleh Internal Audit Dapat
Meningkatkan Pengendalian Intern Pada PT. Chitatex Peni (2001)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 33;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Analisa
Kecukupan Pengungkapan Yang Memadai Atas Laporan Keuangan Konsolidasi PT. MPP
Tbk Pada Tahun 2000 (2001)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 34;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Analisis
Pernyataan Tidak Memberikan Pendapat (Disclaimer Opinion) Atas Laporan
Keuangan PT. SSL (2001)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 35;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Perbedaan
Persepsi Antara Auditor Dengan Masyarakat Tentang Tanggung Jawab Auditor Yang
Menimbulkan Expectation GAP (2001)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 36;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemahaman
Kode Etik Akuntan Dikalangan Mahasiswa Akuntansi Sebagai Calon Akuntan (2001)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 37;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Fungsi
Dan Kedudukan Internal Auditor Pada PT. Indosat (Persero) Tbk Jakarta (2001)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 38;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Peranan
Bank Indonesia Atas Penerapan Etika Proporsi Internal Auditor Dalam Sektor
Perbankan (2001)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 39;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan
Operasional Untuk Menilai Keekonomisan Efesiensi Dan Efektivitas Fungsi
Penjualan Pada PT. Sakura Aneka Food Dan Co (2001)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 40;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan
Piutang Usaha Pada PT. Wira Usaha Gemilang Indoensia (2001)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 41;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Perlakuan
Selisih Kurs Atas Hutang Valuta Asing PT. X Dan Dampaknya Pada Laporan
Keuangan (2001)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 42;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan
Akuntansi Unit Usaha Dot Com. Studi Kasus Pada radioclick.com (2001)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 43;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Evaluasi
Pemeriksaan Operasional Atas Kegiatan Pemasaran Pada PT. Aka Sarana Pertiwi
(2001)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 44;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pengujian
Efektivitas Atas Fungsi Pembelian Dan Pengelolaan Persediaan Di PT. X (2001)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 45;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Tinjauan
Atas Profesionalisme Satuan Pengawasan Intern Di PDAM Tirta Kerta Raharja,
Kabupaten Tanggerang Dalam Upaya Meningkatkan Profesionalisme Kerja (2001)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 46;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Evaluasi
Ketersediaan Sistem Pengendalian Aplikasi Bank X Terhadap Integritas Data
Guna Pencegahan Dan Penanggulangan Resiko Yang Mungkin Timbul Akibat
Komputerisasi Di Bidang Perbankan (2001)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 47;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan
operasional atas penjualan dan piutang pada PT.United Air Product Indonesia
(2001)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 48;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Evaluasi
Atas Perencanaan Audit Pada Kantor Akuntan Publik X (2001)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 49;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Tindak
Lanjut Terhadap Hasil Pemeriksaan Operasional Oleh Internal Auditor Pada
Departemen Penjualan Studi Kasus Pada PT. Elnusa Petropin Jakarta) (2001)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 50;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan
Operasional Atas System Pengendalian Persediaan Bahan Baku Untuk Menilai
Efektivitasnya Pada PT. X (2001)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 51;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Penerapan
Stastical Sampling Dalam Pemeriksaan Transaksi Penjualan Suku Cadang PT.
Astra Internasional Daihatsu (2001)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 52;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Analisa
Hubungan Iklan Dengan Kelangsungan Hidup Kantor Akuntan Publik Sebelum Dan
Sesudah Iklan Diizinkan (2001)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 53;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pengaruh
Time Budget Pressure Terhadap Perilaku Disfungsional Staf Auditor (Studi
Kasus Pada K.A.P. Hanadi, Sandoko Dan Sandjaja) (2001)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 54;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Persepsi
Auditor Terhadap PSAK. No. 55. Akuntansi Instrument Derivative Dan Akitivitas
Lindung Nilai (Survey Pada Beberapa Kantor Akuntan Publik Di Jakarta (2001)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 55;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Evaluasi
Tanggung Jawab Auditor Atas Pernyataan Pendapat Sehubungan Dengan Going
Concern Perusahaan Akibat Krisis Moneter (2001)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 56;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Evaluasi
Mengenai Pengungkapan Informasi Yang Memadai Dalam Laporan Keuangan PT. X
(2001)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 57;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan
Atas Siklus Penjualan Pada PT. Cerenti Subur (2001)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 58;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan
Piutang Usaha Pada PT. Wiraswasta Gemilang Indonesia (2001)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 59;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan
Intern Atas Piutang Penjualan Air Line Guna Mengukur Tingkat Efektivitas
Penagihan Piutang PT. X (2001)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 60;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Evaluasi
mengenai pengungkapan informasi yang memadai dalam Laporan keuangan PT.
Wahana Optimal Permai (2001)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 61;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Evaluasi
Tanggung jawab Auditor atas pernyataan pendapat sehubungan dengan going
concern perusahaan akibat krisis moneter (2001)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 62;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Evaluasi
mengenai pengungkapan informasi yang memadai dalam Laporan keuangan PT.X
(2001)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 63;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pengaruh
sikap mental Auditor internal atas kualitas hasil kerjanya (2001)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 64;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Evaluasi
Operasional Efektivitas Dan Efesiensi Pemasaran PT. X Dalam Kaitannya Dengan
Pelaksanaan Program Optimalisasi (2002)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 65;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan
Atas Laporan Keuangan Yang Mengalami Kerugian Akibat Selisih Kurs (2002)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 66;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan
Operasional Atas Fungsi Kepegawaian Pada Kantor Pusat PT. Telekomunikasi
Indonesia (Persero) (2002)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 67;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Evaluasi
Kecukupan Pengungkapan Hubungan Istimewa Pada Laporan Keuangan Konsolidasi
PT. Lippo Karawaci (2002)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 68;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan
Atas Aktiva Tetap Yang Diperoleh Melalui Pengimpor Pada PT. X Dan Dampak
Penyajiannya Di Dalam Laporan Keuangan (2002)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 69;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Tinjauan
Dalam Menyusun Kertas Kerja Pemeriksaan Yang Informatif (2002)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 70;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Analisis
Pengaruh Going Concern Terhadap Audit Report (2002)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 71;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Tinjauan
Atas Pelaksanaan Kegiatan Audit Internal Sistem Manajemen Lingkungan (SML)
Untuk Mempertahankan Sertifikasi ISO 14001 Pada PT. Gaya Motor (2002)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 72;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan
Akuntasi Atas Siklus Penjualan Piutang Usaha Pada PT. Tirta Investama (2002)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 73;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Evaluasi
Satuan Kerja Audit Intern Atas Sistem Biro Pada Bank Bisnis International
Cabang Surabaya (2002)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 74;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Evaluasi
Peranan Satuan Kerja Audit Intern Dalam Rangka Meningkatkan Kepatuhan Cabang
Terhadap Ketentuan-Ketentuan Intern Perusahaan Di PT. Bank Danamon
Indonesia,Tbk (2002)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 75;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Evaluasi
Pemahaman Auditor Terhadap Etika (2002)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 76;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Audit
Pemasaran Dengan Menggunakan Analisis Efektifitas Dan SWOT Pada Perusahaan
Farmasi PT. X (2002)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 77;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Peranan
SPI Dalam Peningkatan Manajemen SDM Pada PT. X (Persero) Pelabuhan Indoensia
II (2002)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 78;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan
Operasional Atas Fungsi Kepegawaian Pada Hotel Cartika Chandra (2002)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 79;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pengaruh
Sikap Mental Auditor Internal Atas Kualitas Hasil Kerjanya(2002)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 80;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Tinjuan
Atas Audit System Manajemen Mutu ISO 9000 Oleh Sucofindo International
Certification Services (SICS) (2002)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 81;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pengaruh
Independensi Dalam Profesi Akuntan Publik (2002)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 82;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pengaruh
Time Budget Pressure Terhadap Perilaku Disfungsional Staf Auditor (2002)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 83;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan
Internal Atas Penerimaan Dan Pengeluaran Kas Melalui Opersional Audit Untuk
Meningkatkan Pengendalian InternPada PT. Pangan Roda Buana (2002)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 84;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pelaksanaan
Audit Operasional Atas Mutu Produk Pada PT. Angkasa Citra Sarana (2002)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 85;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Evaluasi
pelaksanaan perencanaan Audit di KAP X (2002)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 86;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Evaluasi
struktur pengendalian intern atas siklus penjualan dan penerimaan kas pada
PT.Wapin Pertiwi (2002)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 87;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Evaluasi
terhadap pengungkapan transaksi antar pihak yang memiliki hubungan istimewa serta
dampaknya terhadap Laporan keuangan konsolidasi (Studi kasus pada PT.Telkom )
(2002)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 88;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan
operasional pembelian suku cadang pesawat pada PT.Garuda Indonesia (2002)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 89;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Manajemen
Audit Atas Pelaksanaan Sistem Keselamatan Dan Kesehatan Kerja Pada PT. GE
Lighting Indonesia (2002)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 90;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Studi
Persepsi Mahasiswa, Auditor Dan Pemakai Laporan Keuangan Terhadap Peran Dan
Tanggung Jawab Auditor (2002)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 91;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Evaluasi
Pelaksanaan Etika Profesi Di KAP ABC (2003)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 92;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Tinjauan
Atas Penjualan Di PT. Batan Teknologi (Persero) Pasca Kasus World Trade
Centre 11 September 2001 (2003)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 93;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Penerapan
Statistical Sampling Untuk Memperoleh Kecukupan Bukti Dalam Transaksi
Penjualan Semen Domestik Pada PT. Semen Cibinong Tbk (2003)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 94;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Tindakan
Supervisi Dan Kepuasan Kerja Akuntan Pemula Di Kantor Akuntan Publik (2003)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 95;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Peranan
Internal Auditor Dalam Sistem Pengendalian Internal Kas Pada PT. Duraquiet
Cemerlang (2003)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 96;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan
Atas Aktiva Tetap Pada PT. Fast Food Indonesia (2003)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 97;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pengaruh
Pemeriksaan Internal Terhadap Pelaksanaan Kegiatan Operasional Divisi
Penjualan Dan Pemasaran Pada PT. Wisma Nissan Tara International (2003)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 98;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Peranan
Pemeriksaan Operasional Dalam Meningkatkan Efesiensi dan Efektivitas Fungsi
Pemasaran Pada PT. X (2003)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 99;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Analisa
Faktor-Faktor Yang Mempengaruhi Indenpendensi Sikap Mental Akuntan Publik
(2003)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 100;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Studi
Tentang Pemahaman Akuntan Terhadap Kode Etik Profesi Akuntan Indonesia (2003)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 101;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Analisis
Pengaruh Going Concern Terhadap Laporan Auditor Pada Beberapa Perusahaan Di
BEJ (2003)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 102;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Evaluasi
sistem pengendalian intern persediaan barang jadi pada PT.Pantja Tunggal
Knitting Mil Semarang (2003)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 103;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan
operasional atas fungsi penjualan dan piutang pada PT.X (2003)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 104;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Audit
operasional atas kegiatan pelatihan karyawan pada PT.Pfizer Indonesia (2004)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 105;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Audit
manajemen atas sumber daya manusia pada PT TAJRI RIZKI untuk mengevaluasi
tingkat efektivitas dalam perekrutan dan pelatihan karyawan (2004)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 106;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Audit
atas penjualan dan piutang usaha Hotel Cempaka Jakarta tahun 2003 (2004)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 107;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan
operasional terhadap prosedur pengendalian piutang PT Muncul Mekar(2005)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 108;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Peranan
pemeriksaan pajak internal sebagai upaya peningkatan efesiensi perusahaan
(studi kasus pada PT XYZ di Jakarta) (2005)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 109;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Penerapan
audit lingkungan untuk menilai efektivitas sistem manajemen lingkungan pada
perusahaan industri baja Krakatau Steel(2004)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 110;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Audit
operasional atas bagian penjualan pada PT.X (2004) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 111;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Peranan
Pengendalian Intern atas Penjualan Piutang Dan Penerimaan Kas Dalam
Meningkatkan Kegiatan Operasi Perusahaan Pada PT. Posmi Steel Indonesia
(2004) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 112;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Laporan
Pemagangan Pada PT. Sucofindo (Persero) (2004)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 113;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Fungsi
Internal Audit Dalam Pemberian Kredit Pada Bank X(2004) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 114;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Evaluasi
Pelaksanaan Perencanaan Audit di Kantor Akuntan Publik X Dan Kantor Akuntan
Publik Y (2004)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 115;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Evaluasi
Pengendalian Intern Atas bagian Persediaan Barang Jadi Pada Pt Satya Raya
Keramindo Indah (2005)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 116;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Evaluasi
Pengendalian Intern Atas bagian Persediaan Barang Jadi Pada Pt Satya Raya
Keramindo Indah (2005)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 117;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan
operasional terhadap prosedur pengendalian piutang PT Muncul Mekar(2005)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 118;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Persepsi
Auditor terhadap kode etik Akuntan (2004)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 119;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Persepsi
Akuntan dan mahasiswa akuntansi terhadap etika bisnis (2004)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 120;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan
Operasional atas pembelian suku cadang mobil untuk meningkatkan efesiensi dan
efektivitas pada PT Tunas Ridean Tbk (2004)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 121;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Peran
Internal Audit terhadappengendalian intern atas penjualan produk kartu halo
di PT Telkomsel (2005)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 122;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">-Penerapan
Audit Keuangan dan Audit kinerja Untuk dana Bantuan Luar Negri dan Agency
International (development pada Lembaga X (2007)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 123;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">-Analisis
Terhadap Faktor-Faktor yang Mempengaruhi Ketepatan Opini Akuntan Publik
(2007)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 124;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">-Peranan
Internal Auditor dalam Mendeteksi Penyimpangan Kas pada Perusahaan (Studi
Kasus pada PT Voksel Elektric ,Tbk) (2007)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 125;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">-Pengaruh
Keahlian Auditor Terhadap Pendapat Auditor (2007)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 126;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">ANALISIS
PENGUJIAN SUBSTANTIF ATAS SALDO PIUTANG X DENGAN PENDEKATAN AUDIT STATISTIK
UNTUK MENILAI KEWAJARAN PENYAJIAN SALDO PIUTANG PT X (2001)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 127;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">ANALISIS
FAKTOR-FAKTOR YANG MEMPENGARUHI WAKTU PELAPORAN KEUANGAN MANUFAKTUR YANG
TERDAFTAR DI BEJ (2007) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 128;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">FAKTOR-
FAKKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PERUSAHAAN JASA
YANG TERDAFTAR DI BEJ (2007)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 129;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">ANALISIS
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY (2007)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 130;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">FAKTOR-FAKTOR
YANG MEMPENGARUHI AUDIT DELAY DAN TIME LINES (2007)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 131;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">MOTIVASI
MAHASISWA MEMILIH JURUSAN AKUNTANSI (STUDI EMPIRIS PERGURUAN TINNGI JAKARTA )
(2007)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 132;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">PERSEPSI
MASYARAKAT TERHADAP INDEPENDENSI DALAM PENAMPILAN AKUNTAN PUBLIK DI INDONESIA
(2007)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 133;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">PEMERIKSAAN
OPERASIONAL ATAS BAGIAN PENJUALN PT.FLY FOWERINDO (2007)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 134;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">PENGARUH
INDEPENDENSI KAP DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA (2007)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 135;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">SUKSES
BERKARIER DI KAP DALAM PERSPEKTIF MAHASISWA AKUNTANSI (2007)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 136;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">AUDIT
EXPECTATION GAP PERBEDAAN PERSEPSI ANTARA MAHASISWA DENGAN AKUNTAN
PROFESIONAL (2007)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 137;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">ANALISA
HUBUNGAN ANTARA LOCUS OF CONTROL PERSEPSI TENTANG STRESS,KEPUASAN KERJA DAN
KINERJA DALAM PERSPEKTIF AKUNTAN PUBLIK (2007)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 138;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">AKUNTANSI
DAN SISWA SMU STUDI EKSPLORASI BEBERAPA SMU DI JAKARTA (2007)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 139;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">PREFERSI
KUALITATIF INFORMASI AKUNTANSI VERSI MANAJER DAN AUDIOTOR (2007)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 140;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">POTRET
KARAKTERISTIK KUALITATIF INFORMASI AKUNTANSI VERSI AUDITOR DAN INVESTOR
(2008)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 141;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">PERENCANAAN
AUDIT BERBASISKAN RISIKIO (STUDI KASUS PADA INSPEKTORAT BADAN PENGAWASAN
PEMBANGUNAN (BPKP) (2008)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 142;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">PENGGUNAAN
METODE SAMPLING ATIBUT DALAM ATRIBUT DALAM PEMERIKSAAN ATAS SIKLUS PENJUALAN
DAN PENERIMAAN KAS PADA PT. SADIKUN NIAGA MAS RAYA (2007)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 143;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">TINJAUAN
TERHADAP AUDIT LINGKUNGAN ATAS SISTEM PENGELOLAAN LIMBAH PADA PT.SENTARADA
KRIDATAMA (2007)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 144;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">PEMAHAMAN
EIKA PROFESI AKUNTAN PUBLIK DI KANTOR AKUNTAN PUBLIK (2007)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 145;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">PEMERIKSAAN
INTERN ATAS PELAKSANAAN STRATEGI PERUSAHAAN UNTUK MENGANTISIPASI FRAUD DALAM
PENERAPAN GOOD CORPOATE GOVERNANCE (SUDI KASUS PADA PT.POSEDUR PEMBELIAN PT
UNILEVER ,Tbk HN 2002 (2007)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 146;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">PENTINGNYA
KOMUNIKASI PERSUASI DALAM PEMERIKSAAN OLEH AUDITOR (2007)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 147;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">PERSEPSI
MASYAAKAT DAN MAHASISWA TERHADAP INTEGRITAS AKUTAN PUBLIK (2007)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 148;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">PENERAPAN
PRINSIP KERAHASIAAN OLEH AUDITOR DI KANTOR AKUNTAN PUBLIK (2007)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 149;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">ANALISIS
IPE DAN KARAKTERISTIK PEMECAHAN KONFLIK DI ANTARA AKUNTAN PUBLIK (2007)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 150;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">PENERAPAN
ATRIBUT SAMPLING DALAM PEMERIKSAAN TRANSAKSI PENJUALAN KOPI PT.HIJAU ASRI
SEMESTA (2007)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 151;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">PEMAHAMAN
KODE ETIK AKUNTAN DI KALANGAN MAHASISWA AKUNTANSI SEBAGAI CALON AKUNTAN (2007</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 152;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">EVALUASI
PELAKSANAAN ETIKA PROFESI DI KAP.ABC (2007)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 153;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">PERANAN
AKUNTAN PUBLIK DALAM PROSES GO PUBLIK SUAU PERUSAHAAN (STUDI KASUS PADA PT.X
) (2007)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 154;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">AUDIT
PEMASARAN DENGAN MENGGUNAKAN ANALISIS EFEKTIVITAS DAN SWOT PADA PERUSAHAAN
FAMASI PT.PRADZA PHARIN (2007)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 155;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">PENGENDALIAN
INTERN ATAS PENJUALAN KREDIT DAN PIUTANG USAHA (STUDI KASUS PD PT.X (2007)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 156;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">PERSEPSI
AUDITOR TEHADAP PSAK NO 55 TENTANG AKUNTANSI INSTRUMEN DERIVATIF DAN
AKTIVITAS LINDUNG NILAI (SUVEY PADA BEBERAPA KANTOR AKUNTAN PUBLIK (2007)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 157;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">PEMERIKSAAN
OPERASIONAL ATAS FUNGSI KEPEGAWAIAN DAN SISTEM PENGGAJIAN PADA INSTALASI
RAWAT DARURAT RSUD DR.SAIFUL ANWAR (2007)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 158;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">PERANAN
ETIKA PROFESI DALAM MENINGKATKAN PROFESIONAL INTERNAL AUDITOR PT.X (2007)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 159;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">IDENTIFIKASI
PENYALAH GUNAAN DAN FAKTOR-FAKTOR PENYEBAB BANK. X DIAMBILALIH OLEH BPPN
(2007)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 160;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">ANALISIS
FAKTOR- FAKTOR YANG MEMPENGARUHI AUDIT DELAY DAN TIME LINES PADA PERUSAHAAN
MANUFAKTUR YANG TERDAFTAR DI BEJ (2007)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 161;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">ANALISIS
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN -PERUSAHAAN YANG
TERDAFTAR DI BEJ (2007)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 162;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">ANALISIS
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY DAN TIMELINES PADA PERUSAHAAN
MANUFAKTUR YANG TERDAFTA PADA TAHUN 2002-2005 (2007)-</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 163;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">-ANALISA
PENDAPAT WAJA DENGAN PENGECUALIAAN ATAS LAPOAN KEUANGAN PT.XYZ (2007)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 164;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">PERSEPSI
AKUNTAN TEHADAP PRINSIP ETIKA PROFESI (2007)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 165;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">ANALISA
FAKTOR-FAKTOR YANG MEMPENGARUHI INDEPENDENSI SIKAP MENTAL AKUNTAN PUBLIK
(2007)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 166;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">-ANALISIS
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY DAN TIME LINES PADA PERUSAHAAN
PROPERTY DAN REAL ESTATE YANG TEDAFTAR DI BURSA EFEK INDONESIA (2008)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 167;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">-PERSEPSI
AKUNTAN DAN MAHASISWA TERHADAP KODE ETIK AKUNTAN DI JAKARTA (2008)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 168;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">ANALISIS
PENGARUH FAKTOR-FAKTOR KUALITAS AUDIT TEHADAP OPINI GOING CONCERN (2008)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 169;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">PERSEPSI
AKUNTAN PUBLIK MANAJER DAN MAHASISWA AKUNTANSI TERHADAP ETIKA BISNIS DAN
ETIKA PROFESI (2008)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 170;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">-ANALISIS
PENGARUH MANAJEMEN LABA TERHADAP REAKSI PASAR DENGAN KUALITAS LABA DAN ROA
SEBAGAI VARIABEL INTERVENIN PADA PERUSAHAAN MANUFAKTUR DI BEJ PERIODE
2002-2006 (2007)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 171;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">-ANALISISPENGARUH
STOCK SPLIT TERHADAP HARGA SAHAM,VOLUME PERDAGANGAN,VALATILITAS DAN
PERSENTASE ,SPREAD PADA BEBERAPA SAHAM YANG PERDAGANGANYA TIDAK SINGKRON DI
BEJ PADA TAHUN 1997-2000 (2007)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 172;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">-FAKTOR-
FAKTOR YANG MEMPENGARUHI UNDERPRICING SAHAM PADA PERUSAHAAN GO PUBLIK DI BEJ
TAHUN 2002-2005 (2007)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 173;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">-ANALISIS
KINERJA PORTOFOLIO SAHAM SYARIAH DAN KONVENSIONAL PADA BEJ TAHUN 2005-2006
(STUDI PERBANDINGAN JII DAN LQ 45 (2008)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 174;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">-HUBUNGAN
ANTARA PROFESIONALISME AUDITOR EKSTERNAL YANG BEKERJA PADA KANTOR AKUNTAN
PUBLIK DI JAKARTA DENGAN PERTIMBANGAN TINGKAT MATERIALITAS DALAM PROSES
PENGAUDITAN LAPORAN KEUANGAN (2007)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 175;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">-PEMERIKSAAN
OPERASIONAL ATAS FUNGSI KEPEGAWAIAN PADA RSUD BUDHI ASIH (2007)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 176;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">-PERSEPSI
PERUSAHAAN TERHADAP FAKTOR- FAKTOR MELATARBELAKANGI PENUGSAN AUDIT (2007)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 177;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">-ANALISIS
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DLAY (2007)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 178;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">-ANALISIS
EFEKTIVITAS PERANAN KOMITE AUDIT DALAM PENGELOLAAN PERUSAHAAN (2007)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 179;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">-PENERAPAN
METODE PRODUKTIVITAS STANDAR TERHADAP AKTIVITAS ROOMSECTION DI DEPARTEMEN
HOUSEKEEPING PADA HOTELSAHID JAYA LIPPO CIKARANG DAPAT MENINGKATKAN TUJUAN
PENGENDALIAN INTERNAL (2007)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 180;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">-PENGENDALIAN
INTERN ATAS AKTIVA TETAP PADA PT”X’ (2007)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 181;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">-PERBEDAAN
PERSEPSI ANTARA MAHASISWA AKUNTANSI,INTERNAL AUDITOR DAN INVESTOR TERHADAP
PROFESI AKUNTAN PUBLIK (2007)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 182;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">-PENGENDALIAN
INTERNAL TERHADAP KAS PADA PT.PLN (2007)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 183;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">-PEMERIKSAAN
OPERASIONAL ATAS BAGIAN PENJUALAN PADA PT.BAKRIE PIPE INDUSTRIES (2007)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 184;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">-PEMERIKSAAN
OPERASIONAL ATAS BAGIAN PENJUALAN PT.RUHAAK DHALA INDUSTRI (2007)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 185;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">-EVALUASI
PENGENDALIAN INTERN ATAS BAGIAN PERSEDIAAN BARANG JADI PADA PT.SATYA RAYA
KERAMINDO (2007)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 186;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">-PENERAPAN
AUDIT LINGKUNGAN UNTUK MENILAI EFEKTIVITAS SISTEM MANAJEMEN LINGKUNGAN PADA
PERUSAHAAN INDUSTRI BAJA PT.KRAKATAU STEEL (2007)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 187;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">-PEMERIKSAAN
OPERASIONAL ATAS PEMBELIAN SUKU CADANG DALAM RANGKA MENINGKATKAN INTERNAL
KONTROL PADA PT.TRIDION REJEKI (2007)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 188;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">-PEMERIKSAAN
OPERASIONAL ATAS BAGIAN PRODUKSI PABRIK PENYULINGAN AIR PT.NATADECOCO UTAMA
(2007)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 189;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">-HUBUNGAN
ANTARA TIDAKAN SUPERVISI DAN KEPUASAN KERJA AUDITOR JUNIOR PADA KANTOR AKUNTAN
PUBLIK BESAR ‘’X” (2007)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 190;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">-PENGARUH
GOING CONCERN TERHADAPOPINI AUDIT (STUDI KASUS PADA PERUSAHAAN PERBANKAN YANG
TERDAFTAR DI BEJ (2007)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 191;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">-ANALISIS
AUDIT OPERASIONAL ATAS PROSEDUR PEMBERIAN KREDIT UNTUK TUJUAN PRODUKTIF
DEBITUR 9STUDI KASUS BANK BRI (PERSERO0,TbK KANTOR CABANG TANGGERANG (2007)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 192;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">-ANALISA
KESENJANGAN HARAPAN AUDIT ANTARA AUDITOR PEMAKAI LAPORAN KEUANGAN DAN
MAHASISWA DI JAKARTA (2007)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 193;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">-FAKTOR-FAKTOR
YANG MEMPENGARUHI INDEPENDENSI PADA KANTOR AKUNTAN PUBLIK (2007)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<td style="padding: .75pt .75pt .75pt .75pt;">
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<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">-PREFERENSI
KARAKTERISTIK KUALITATIF INFORMASI AKUNTANSI VERSI MANAJER DAN AUDITOR (2008)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
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<tr style="mso-yfti-irow: 195;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">-FAKTOR-
FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN YANG TERDAFTAR DI BEJ
DENGAN PERIODE PENGAMATAN 2005-2006 (2008)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
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<tr style="mso-yfti-irow: 196;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">-PERSEPSI
MAHASISWA PROGRAM PENDIDIKAN PROFESI AKUNTANSI (PPA) TERHADAP RANCANGAN
UNDANG-UNDANG AKUNTAN PUBLIK (2008)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
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<tr style="mso-yfti-irow: 197;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">-ANALISIS
FAKTOR-FAKTOR YANG MEMPENGARUHI TIMELINESS PENYAMPAIAN LAPORAN KEUANGAN PADA
PERUSAHAAN JASA KEUANGAN YANG TERDAFTAR DI BEJ (2008)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
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<tr style="mso-yfti-irow: 198;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
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<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">-ANALISA
EFEKTIVITAS KOMITE AUDIT PADA PENGELOLAAN PERUSAHAAN PROPERTY DAN REAL ESTATE
TAHUN 2002 YANG TERCATAT DI BEJ (2008)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
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<tr style="mso-yfti-irow: 199;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">-ANALISA
PERBEDAAN PERSEPSI AUDIT ANTARA AUDITOR DAN PEMAKAI LAPORAN KEUANGAN (2008)-</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
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<tr style="mso-yfti-irow: 200;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">-PERSEPSI
DOSEN DAN PRAKTISI AKUNTANSI TENTANG KELEBIHAN DAN KEKURANGAN AKRUAL DAN KAS
BASIS DALAM PENYUSUNAN LAPORAN KEUANGAN DAN DAMPAKNYA TERHADAP STAKEHOLDERS
(2008)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 201;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">-PEMERIKSAAN
OPERASIONAL UNTUK MENILAI EFESIENSI DAN EFEKTIVITAS ATAS PENJUALAN DAN
PIUTANG USAHA PT.X (2008)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 202;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">-PERANAN
PEMERIKSAAN OPERASIONAL DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN INTERN
PENJUALAN KARTU TELKOM FLEXI (2009)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 203; mso-yfti-lastrow: yes;">
<td style="padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">-ANALISIS
PERBEDAAN PENGALAMAN DAN PENGETAHUAN KERJA SECARA KHUSUS TERHADAP KINERJA
AUDITOR DALAM MENILAI KASUS FRAUD (2009)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Laporan Akuntan Publik : Standard Dan Penyimpangannya
(1991)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Suatu Pemeriksaan Akuntan Atas Piutang Dagang Dan
Penjualan Pada PT. X (1993)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Pemeriksaan Terhadap Aktiva Tetap Pada Perusahaan Jasa
PT. WST (1997)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Piutang Tak Tertagih: Pemeriksaan Pengendalian Dan
Pengaruhnya Atas Penghasilan PT. X (1998)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Audit Atas Siklus Perolehan Dan Pembayaran Untuk
Menentukan Kewajaran Saldo-Saldo Laporan Keuangan (1998)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Analisa Atas Peranan Pengendalian Mutu Terhadap
Kualitas Kerja Kantor Akuntan Publik X (1999)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Pemeriksaan Akuntan Atas Penjualan Dan Piutang Pada
PT. Sumber Daya (1999)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Faktor-faktor Yang Mempengaruhi Tingkat Kepatuhan
Auditor Terhadap Etika Profesi (2000)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Tinjauan Etika Profesi Akuntan Dalam Hal Independensi,
Integritas, Dan Ebjektivitas Pada Kantor Akuntan Publik Di Jakarta (2000)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Pemeriksaan Aktiva Tetap Pada Perusahaan Jasa Tour And
Travel PT. Altorina Wijaya (2000)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Evaluasi Pengendalian Aplikasi Pada System
Pengelolahan Data Elektronik PT. X (2000)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Pengendalian Atas Penjualan Pada PT. Kabelindo Murni
(2000)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Analisa Penerapan System Manajemen Mutu Pada Kantor
Akuntan Publik “Y” Yang Bersertifikat ISO 9001 (2000)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Pemeriksaan Operasional Terhadap Proses Produksi Pada
Unit Usaha Sampit PT. Inhutani III (2000)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Pemeriksaan Akuntan Atas Penjualan, Piutang Usaha Dan
Penerimaan Kas Untuk Menilai Kewajaran Penyajiannya Dalam Laporan Keuangan Pada
PT. Unggul Utama (2000)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Analisis Pengujian Substansi Atas Saldo Piutang PT. X
Dengan Pendekatan Audit Statistic Untuk Menilai Kewajaran Penyajian Saldo
Piutang PT. X (2000)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Hasil Audit Intern Dalam Prosedur Kredit Dapat
Membantu Manajemen Mengurangi Resiko Kredit (2000)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Pemeriksaan Operasional Atas Proses Produksi Pada PT.
(Persero) Kimia Farma (2000)</span></div>
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<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Penentuan Jumlah Bukti Audit Melalui Model Resiko
Audit (2000)</span></div>
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<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Audit Manajemen Atas Kegiatan Penjualan Pada PT. Tre
Divisi Chemical (2000)</span></div>
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<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Pemeriksaan Operasional Atas Fungsi Penjualan Pada
PT. Hero Supermarket, Tbk (2000)</span></div>
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<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Pemeriksaan Akuntan Atas Pendapatan Dan Piutang Usaha
Pada PT. Pulomas Jaya Unit Property Pulo Mas Satu (2000)</span></div>
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<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Evaluasi Bukti Audit Dan Dokumentasi Pendukung Lainnya
Dalam Pemberian Pendapat Auditor (Studi Kasus Pada K.A.P. “X”) (2000)</span></div>
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<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Evaluasi Kecukupan Pengungkapan Laporan Keuangan PT.
MPFC Pada Tahun 1995 Mengenai Hubungan Istimewa (2000)</span></div>
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<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Pemeriksaan Operasional Atas Fungsi Penjualan Pada PT.
Hero Supermarket (2000)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Studi Komperatif Persepsi Terhadap Independensi
Penampilan Akuntan Publik Antara Kantor Akuntan Publik Afiliasi Dengan Kantor
Akuntan Publik Lokal Di Jakarta (2000)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Pemeriksaan Operasional Atas Fungsi Penjualan Dan
Piutang Pada PT. X (2000)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Peranan Controller Dalam Perencanaan Dan Pengendalian
Penjualan Pada PT. United Tractors Tbk (2000)</span></div>
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<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Pemeriksaan Operasional Atas Siklus Penggajian Yang
Dilakukan Oleh Internal Audit Dapat Meningkatkan Pengendalian Intern Pada PT.
Chitatex Peni (2001)</span></div>
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<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Perbedaan Persepsi Antara Auditor Dengan Masyarakat
Tentang Tanggung Jawab Auditor Yang Menimbulkan Expectation GAP (2001)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Pemahaman Kode Etik Akuntan Dikalangan Mahasiswa
Akuntansi Sebagai Calon Akuntan (2001)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Fungsi Dan Kedudukan Internal Auditor Pada PT. Indosat
(Persero) Tbk Jakarta (2001)</span></div>
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<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Peranan Bank Indonesia Atas Penerapan Etika Profesi
Internal Auditor Dalam Sektor Perbankan (2001)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Peranan Akuntan Publik Dalam proses Go Public Suatu Perusahaan
(Studi Kasus Pada PT. X) (2001)</span></div>
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<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Tinjauan Atas Profesionalisme Satuan Pengawasan Intern
Di PDAM Tirta Kerta Raharja, Kabupaten Tangerang Dalam Upaya Meningkatkan
Profesionalisme Kerja (2001)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Analisis Manfaat Audit Internal Dalam Meningkatkan Efisiensi
Dan Efektivitas Kegiatan Operasional Giro Pada PT. Bank X (2001)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Evaluasi Atas Perencanaan Audit Pada Kantor Akuntan
Publik X (2001)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Penerapan Stastical Sampling Dalam Pemeriksaan
Transaksi Penjualan Suku Cadang PT. Astra Internasional Daihatsu (2001)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Pengaruh Time Budget Pressure Terhadap Perilaku
Disfungsional Staf Auditor (Studi Kasus Pada K.A.P. Hanadi, Sandoko dan
Sandjaja) (2001)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Persepsi Auditor Terhadap PSAK. No. 55. Akuntansi
Instrument Derivative Dan Akitivitas Lindung Nilai (Survey Pada Beberapa Kantor
Akuntan Publik Di Jakarta (2001)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Evaluasi Tanggung Jawab Auditor Atas Pernyataan
Pendapat Sehubungan Dengan Going Concern Perusahaan Akibat Krisis Moneter
(2001)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Pemeriksaan Atas Siklus Penjualan Pada PT. Cerenti
Subur (2001)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Evaluasi Mengenai Pengungkapan Informasi Yang Memadai
Dalam Laporan Keuangan PT. Wahana Optimal Permai (2001)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Peranan Etika Profesi Dalam Meningkatkan
Profesionalisme Internal Auditor Pada PT. X (2001)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Pemeriksaan Operasional Atas Penjualan Dan Piutng Pada
PT. United Air Product Indonesia (2001)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Pemeriksaan Atas Laporan Keuangan Yang Mengalami
Kerugian Akibat Selisih Kurs (2002)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Analisis Pengaruh Going Concern Terhadap Audit Report
(2002)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Pemeriksaan Akuntasi Atas Siklus Penjualan Piutang Usaha
Pada PT. Tirta Investama (2002)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Evaluasi Satuan Kerja Audit Intern Atas Sistem Biro
Pada Bank Bisnis International Cabang Surabaya (2002)</span></div>
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<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Peranan SPI Dalam Peningkatan Efisiensi Manajemen SDM
PT. (Persero) Pelabuhan Indonesia II (2002)</span></div>
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<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Pemeriksaan Operasional Atas Fungsi Pegawai Pada Hotel
Kartika Chandra (2002)</span></div>
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<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Evaluasi Peranan Satuan Kerja Audit Intern Dalam
Rangka Meningkatkan Kepatuhan Cabang Terhadap Ketentuan-Ketentuan Intern
Perusahaan Di PT. Bank Danamon Indonesia,Tbk (2002)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Evaluasi Pemahaman Auditor Terhadap Etika (2002)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Audit Pemasaran Dengan Menggunakan Analisis
Efektifitas Dan SWOT Pada Perusahaan Farmasi PT. Pradja Pharin (2002)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Pemeriksaan Atas Penerimaan Dan Pengeluaran Kas
Melalui Operasional Audit Untuk Meningkatkan Pengendalian Intern Pada PT. X
(2002)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Tinjauan Terhadap Sistem Audit Lingkungan Atas
Perhubungan Dan Perkembangan Lingkungan Pada PT. Kalbe Farma (2002)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Pemeriksaan Operasional Atas Fungsi Kepegawaian Pada
Hotel Kartika Chandra (2002)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Pengaruh Sikap Mental Auditor Internal Atas Kualitas
Hasil Kerjanya (2002)</span></div>
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<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Tinjuan Atas Audit System Manajemen Mutu ISO 9000 Oleh
Sucofindo International Certification Services (SICS) (2002)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Pengaruh Independensi Dalam Profesi Akuntan Publik
(2002)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Pemeriksaan Aktiva Tetap Pada Perusahaan Perjalanan
Wisata PT. X (2002)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Manajemen Audit Atas Pelaksanaan Sistem Keselamatan
Dan Kesehatan Kerja Pada PT. GE Lighting Indonesia (2002)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Studi Persepsi Mahasiswa, Auditor Dan Pemakai Laporan
Keuangan Terhadap Peran Dan Tanggung Jawab Auditor (2002)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Pemeriksaan Operasional Pembelian Suku Cadang Pesawat
Pada PT. Garuda Indonesia (2002)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Evaluasi Struktur Pengendalian Intern Atas Siklus
Penjualan Dan Penerimaan Kas Pada PT. Wadin Pertiwi (2002)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Evaluasi Terhadap Pengungkapan Transaksi Antar Pihak
Yang Memiliki Hubungan Istimewa Serta Dampaknya Terhadap Laporan Keuangan
Konsolidasi (Studi Kasus Pada PT. Telkom) (2002)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Evaluasi Pelaksanaan Perencanaan Audit Di KAP X (2002)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Faktor-Faktor Yang Memberikan Indikasi Adanya Perusahaan
Yang Merugikan Kekayaan Negara Sehingga Diperlukan Pemeriksaan Khusus (Studi
Kasus Pada PT. Asuransi X) (2002)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Tindakan Supervisi Dan Kepuasan Akuntan Pemula Di
Satuan Kerja Audit Internal (2003)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Tinjauan Nilai-Nilai Etika Atas Pengambilan Keputusan
Etis Auditor Berdasarkan Pendekatan Standar Moral (2003)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Pengaruh Faktor Kesesuaian Tugas Dengan Teknologi Dan
Pemanfaatan TI Terhadap Kinerja Akuntan Publik (2003)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Pemeriksaan Operasional Atas Sistem Pengendalian
Persediaan Bahan Baku Untuk menilai Efektifitas Pada PT. X (2003)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Penerapan Statistical Sampling Untuk Memperoleh
Kecukupan Bukti Dalam Transaksi Penjualan Semen Domestik Pada PT. Semen
Cibinong Tbk (2003)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Tindakan Supervisi Dan Kepuasan Kerja Akuntan Pemula
Di Kantor Akuntan Publik (2003)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Peranan Internal Auditor Dalam Sistem Pengendalian
Internal Kas Pada PT. Duraquiet Cemerlang (2003)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Pemeriksaan Atas Aktiva Tetap Pada PT. Fast Food
Indonesia (2003)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Analisis Pengaruh Going Concern Terhadap Laporan
Auditor Pada Beberapa Perusahaan Di BEJ (2003)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Pengaruh Pemeriksaan Internal Terhadap Pelaksanaan
Kegiatan Operasional Divisi Penjualan Dan Pemasaran Pada PT. Wisma Nusantara
International (2003)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Peranan Pemeriksaan Operasional Dalam Meningkatkan
Efesiensi dan Efektivitas Fungsi Pemasaran Pada PT. X (2003)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Analisa Faktor-Faktor Yang Mempengaruhi Indenpendensi
Sikap Mental Akuntan Publik (2003)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Evaluasi Sistem Pengendalian Intern Persediaan Barang
Jadi Pada PT. Pantja Tunggal Knitting Mil Semarang (2003)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
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Piutang Pada PT. X (2003)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
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Vedem Putra Sakti (2003)</span></div>
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<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Analisis Peramalan Dan Pengendalian Persediaan Bahan
Baku Pada CV. Gen – Hut Garment (2003)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
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Bullish Di Bursa Efek Jakarta (Periode Januari 2001 – Desember 2002) (2004)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Analisa Evaluasi Akuntansi BOT Studi Kasus Pada PT.
Adhi Realty Sesuai Dengan PSAK No. 39 (2004)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Pemeriksaan Operasional Atas Fungsi Kepegawaian Pada
RSUD Budhi Asih (2004)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Evaluasi Struktur Pengendalian Internal Atas Proses
Produksi Untuk Meningkatkan Efektivitas Dan Efisiensi Pada PT. Indo Fermex
(2004)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Audit ManajemenAtas Sumber Daya Manusia Pada PT. Tajri
Rizki Untuk Mengevaluasi Tingkat Efektivitas Dalam Fungsi Perekrutan Dan
Pelatihan Karyawan (2004)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Audit Atas Penjualan Dan Piutang Usaha Hotel Cempaka
Jakarta Tahun Buku 2003 (2004)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
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Perusahaan Untuk Mengantisipasi Fraud Dalam Penetapan Good Corporate Governance
(Studi Kasus Prosedur Pembelian PT. Unilever Tbk Tahun 2002 (2004)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
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Sistem Manajemen Lingkungan Pada Perusahaan Industri Baja PT. Krakatau Steel
(2004)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
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<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
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Penerimaan Kas Dalam Meningkatkan Kegiatan Operasi Perusahaan Pada PT. Posmi
Steel Indonesia (2004)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
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<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Fungsi Internal Audit Dalam Pemberian Kredit Pada Bank
X (2004)</span><span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Evaluasi Pelaksanaan Perencanaan Audit Dikantor
Akuntan Publik “X” Dan Kantor Akuntan Publik “Y” (2004)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
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Cadang Mobil Untuk Meningkatkan Efisiensi Dan Efektivitas Pada PT. Tunas Ridean
Tbk (2004)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Persepsi Akuntan Dan Mahasiswa Akuntansi Terhadap
Etika Bisnis (2004)</span></div>
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<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Pemahaman Auditor Terhadap Kode Etik (2004)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Penerapan Audit Keuangan Dan Audit Kinerja Untuk Dana
Bantuan Luar Negeri Dari Agency International Development Pada Lembaga X (2004)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
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Penjualan Produk Kartu Halo Telkomsel (2005)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
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Internal Auditor Dan Investor Terhadap Profesi Akuntan Publik (2005)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Penerapan Prosedur Internal Audit Atas Transaksi Kas
(2005)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Pemeriksaan Internal Atas Aktivitas Produksi Dengan
Menggunakan Metode Manufacturing Cycle Efficiency Dapat Meningkatkan Efisiensi
Dan Efektivitas Pada PT. Jaya Garment Sukses Makmur (2005)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
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Barang Jadi Pada PT. Satyaraya Keramindo Indah (2005)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
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Penjualan Produk Kartu Halo PT. Telkomsel (2005)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
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Akuntan Pemula Pada Kantor Akuntan Publik Besar Di Jakarta (2005)</span></div>
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(2005)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
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Mengatasi dan Mengungkapkan Terjadinya Praktek Kecurangan pada PT. Bank BNI
(Persero) (2005)</span></div>
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<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Pentingnya Pengendalian Intern Untuk Mencegah
Kecurangan Pada Penjualan (2005)</span></div>
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<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Sukses Berkarir Di KAP Dalam Perspektif Mahasiswa
Akuntansi (2006)</span></div>
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<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Pemeriksaan Operasional Pada PT. Telkom (2006)</span></div>
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<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Pengaruh Profesionalisme Auditor Terhadap Pertimbangan
Tingkat Materialitas Dalam Proses Pengauditan Laporan Keuangan (2007)</span></div>
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<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Analisis Faktor – Faktor Yang Mempengaruhi Rentang
Waktu Penyajian Laporan Keuangan Ke Publik Pada Perusahaan – Perusahaan
Manufaktur Yang Terdaftar Di BEJ (2007)</span></div>
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<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Pengaruh Pengendalian Internal Dan Kesesuaian
Kompensasi Terhadap Kecandrungan Kecurangan Akuntansi Pada Perusahaan Ritel Di
Kota Manado, Kota Tomohon Dan Kota Bitung (2007)</span></div>
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<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Pemeriksaan Operasional Atas Bagian Penjualan PT. Fly
Powerindo (2007)</span></div>
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<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Pemeriksaan Operasional Atas Fungsi Kepegawaian Dan
Sistem Penggajian Pada Instalasi Gawat Darurat RSUD Dr. Saiful Anwar (2007)</span></div>
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<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Pengaruh Profesionalisme Auditor Terhadap Pertimbangan
Tingkat Matrelialitas Dalam proses Pengauditan Laporan Keuangan (2007)</span></div>
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<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Faktor-Faktor Yang Mempengaruhi Audit Delay Dan Time
Liners Pada Perusahaan Manufaktur Yang Terdaftar Di BEJ (2007)</span></div>
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<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Potret Karakteristik Kualitatif Informasi Akuntansi
Versi Auditor Dan Investor (2008)</span></div>
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<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Pemeriksaan Operasional Atas Penjualan Dan Piutang
Usaha Guna Meningkatkan Efisiensi Dan Efektivitas Pada PT. Indo Metal Jaya
Pratama (2008)</span></div>
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<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Preferensi Karakteristik Kualitatif Informasi
Akuntansi Versi Manajer Dan Auditor (2008)</span></div>
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<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Hubungan Audit Operasional Dan Pengelolaan Persediaan
Barang Dagangan Terhadap Peningkatan Laba Pada PT. Pusri (Persero) Palembang
Bulan Mei 2007 (2008)</span></div>
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<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Kedudukan Dan Fungsi Internal Auditor Pada PT. Citra
Bangun, Medan (2008)</span></div>
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<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Menganalisa Pengendalian Internal Terhadap Persediaan
Dan Kultur Organisasi Guna Mencegah Kecurangan (Fraud) Pada Rumah Sakit Panca
Dharma (2009)</span></div>
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<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Implementasi Audit Berbasis Resiko Pada Operasional,
Kantor Cabang Oleh Internal Auditor (Studi Kasus Pada PT. Bank Mandiri Persero
Tbk) (2009)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Pengaruh Likuiditas, Profitabilitas Dan Solvabilitas
Terhadap Opini Audit Dengan Going Concern (Studi Empiris) Pada Perusahaan
Manufaktur Yang Terdaftar Di BEI Pada Tahun 2004-2007 (2009)</span></div>
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<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Faktor – Faktor Yang Mempengaruhi Audit Delay Pada
Perusahaan Perbankan Dan Asuransi Yang Terdaftar Di BEI (2009)</span></div>
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<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Analisis Faktor – Faktor Yang Mempengaruhi
Independensi Akuntan Publik (2009)</span></div>
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<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Pengaruh Komitmen Organisasional, Komitmen Profesional
Dan Locus Of Control Terhadap Kepuasan Kerja Akuntan Publik (2010)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Pengaruh Gender, Etika Profesional Dan Independency Terhadap
Audit Judgement (2010)</span></div>
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<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Laporan Akuntan Publik :
Standard Dan Penyimpangannya (1991) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Suatu Pemeriksaan Akuntan
Atas Piutang Dagang Dan Penjualan Pada PT. X (1993) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="FI" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan Terhadap Aktiva
Tetap Pada Perusahaan Jasa PT. WST (1997) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Piutang Tak Tertagih:
Pemeriksaan Pengendalian Dan Pengaruhnya Atas Penghasilan PT. X (1998) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Audit Atas Siklus Perolehan
Dan Pembayaran Untuk Menentukan Kewajaran Saldo-Saldo Laporan Keuangan (1998) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Analisa Atas Peranan
Pengendalian Mutu Terhadap Kualitas Kerja Kantor Akuntan Publik X (1999) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan Akuntan Atas
Penjualan Dan Piutang Pada PT. Sumber Daya (1999) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="ES" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Faktor-faktor Yang
Mempengaruhi Tingkat Kepatuhan Auditor Terhadap Etika Profesi (2000) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Tinjauan Etika Profesi
Akuntan Dalam Hal Independensi, Integritas, Dan Ebjektivitas Pada Kantor
Akuntan Publik Di Jakarta (2000) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan Aktiva Tetap
Pada Perusahaan Jasa Tour And Travel PT. </span><span style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Altorina Wijaya (2000) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="FI" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Evaluasi Pengendalian
Aplikasi Pada System Pengelolahan Data Elektronik PT. X (2000) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="FI" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pengendalian Atas Penjualan
Pada PT. Kabelindo Murni (2000) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Analisa Penerapan System
Manajemen Mutu Pada Kantor Akuntan Publik “Y” Yang Bersertifikat ISO 9001
(2000) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="FI" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan Operasional
Terhadap Proses Produksi Pada Unit Usaha Sampit PT. Inhutani III (2000) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="FI" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan Akuntan Atas
Penjualan, Piutang Usaha Dan Penerimaan Kas Untuk Menilai Kewajaran
Penyajiannya Dalam Laporan Keuangan Pada PT. Unggul Utama (2000) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="FI" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Analisis Pengujian
Substansi Atas Saldo Piutang PT. X Dengan Pendekatan Audit Statistic Untuk Menilai
Kewajaran Penyajian Saldo Piutang PT. </span><span style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">X (2000) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Hasil Audit Intern Dalam Prosedur Kredit Dapat Membantu Manajemen
Mengurangi Resiko Kredit (2000) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan Operasional Atas Proses Produksi Pada PT. (Persero)
Kimia Farma (2000) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Penentuan Jumlah Bukti Audit Melalui Model Resiko Audit (2000) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Audit Manajemen Atas
Kegiatan Penjualan Pada PT. Tre Divisi Chemical (2000) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan Operasional
Atas Fungsi Penjualan Pada PT. </span><span style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Hero Supermarket, Tbk (2000) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="IT" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: IT; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan Akuntan Atas
Pendapatan Dan Piutang Usaha Pada PT. Pulomas Jaya Unit Property Pulo Mas Satu
(2000) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="IT" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: IT; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Evaluasi Bukti Audit Dan
Dokumentasi Pendukung Lainnya Dalam Pemberian Pendapat Auditor (Studi Kasus
Pada K.A.P. “X”) (2000) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Evaluasi Kecukupan
Pengungkapan Laporan Keuangan PT. MPFC Pada Tahun 1995 Mengenai Hubungan
Istimewa (2000) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan Operasional
Atas Fungsi Penjualan Pada PT. Hero Supermarket (2000) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Studi Komperatif Persepsi
Terhadap Independensi Penampilan Akuntan Publik Antara Kantor Akuntan Publik
Afiliasi Dengan Kantor Akuntan Publik Lokal Di Jakarta (2000) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan Operasional
Atas Fungsi Penjualan Dan Piutang Pada PT. X (2000) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Peranan
Controller Dalam Perencanaan Dan Pengendalian Penjualan Pada PT. United Tractors
Tbk (2000) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan Operasional
Atas Siklus Penggajian Yang Dilakukan Oleh Internal Audit Dapat Meningkatkan
Pengendalian Intern Pada PT. Chitatex Peni (2001) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Perbedaan Persepsi Antara
Auditor Dengan Masyarakat Tentang Tanggung Jawab Auditor Yang Menimbulkan
Expectation GAP (2001) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="FI" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemahaman Kode Etik Akuntan
Dikalangan Mahasiswa Akuntansi Sebagai Calon Akuntan (2001) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Fungsi Dan Kedudukan
Internal Auditor Pada PT. Indosat (Persero) Tbk Jakarta (2001) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Peranan Bank Indonesia Atas
Penerapan Etika Profesi Internal Auditor Dalam Sektor Perbankan (2001) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Peranan Akuntan Publik
Dalam proses Go Public Suatu Perusahaan (Studi Kasus Pada PT. X) (2001) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="FI" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Tinjauan Atas
Profesionalisme Satuan Pengawasan Intern Di PDAM Tirta Kerta Raharja, Kabupaten
Tangerang Dalam Upaya Meningkatkan Profesionalisme Kerja (2001) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="FI" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Analisis Manfaat Audit
Internal Dalam Meningkatkan Efisiensi Dan Efektivitas Kegiatan Operasional Giro
Pada PT. Bank X (2001) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="FI" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Evaluasi Atas Perencanaan
Audit Pada Kantor Akuntan Publik X (2001) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Penerapan Stastical
Sampling Dalam Pemeriksaan Transaksi Penjualan Suku Cadang PT. Astra
Internasional Daihatsu (2001) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pengaruh Time Budget
Pressure Terhadap Perilaku Disfungsional Staf Auditor (Studi Kasus Pada K.A.P.
Hanadi, Sandoko dan Sandjaja) (2001) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Persepsi Auditor Terhadap
PSAK. No. 55. Akuntansi Instrument Derivative Dan Akitivitas Lindung Nilai
(Survey Pada Beberapa Kantor Akuntan Publik Di Jakarta (2001) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Evaluasi Tanggung Jawab
Auditor Atas Pernyataan Pendapat Sehubungan Dengan Going Concern Perusahaan
Akibat Krisis Moneter (2001) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan Atas Siklus
Penjualan Pada PT. Cerenti Subur (2001) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Evaluasi Mengenai
Pengungkapan Informasi Yang Memadai Dalam Laporan Keuangan PT. Wahana Optimal
Permai (2001) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Peranan Etika Profesi Dalam
Meningkatkan Profesionalisme Internal Auditor Pada PT. X (2001) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan Operasional
Atas Penjualan Dan Piutng Pada PT. United Air Product Indonesia (2001) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan Atas Laporan
Keuangan Yang Mengalami Kerugian Akibat Selisih Kurs (2002) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Analisis Pengaruh Going Concern Terhadap Audit Report (2002) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan Akuntasi Atas Siklus Penjualan Piutang Usaha Pada PT.
Tirta Investama (2002) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Evaluasi Satuan Kerja Audit Intern Atas Sistem Biro Pada Bank
Bisnis International Cabang Surabaya (2002) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Peranan SPI Dalam Peningkatan Efisiensi Manajemen SDM PT.
(Persero) Pelabuhan Indonesia II (2002)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan Operasional Atas Fungsi Pegawai Pada Hotel Kartika
Chandra (2002) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="FI" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Evaluasi Peranan Satuan
Kerja Audit Intern Dalam Rangka Meningkatkan Kepatuhan Cabang Terhadap
Ketentuan-Ketentuan Intern Perusahaan Di PT. Bank Danamon Indonesia,Tbk (2002) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="FI" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Evaluasi Pemahaman Auditor
Terhadap Etika (2002) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="FI" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Audit Pemasaran Dengan
Menggunakan Analisis Efektifitas Dan SWOT Pada Perusahaan Farmasi PT. Pradja
Pharin (2002) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="FI" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan Atas Penerimaan
Dan Pengeluaran Kas Melalui Operasional Audit Untuk Meningkatkan Pengendalian
Intern Pada PT. X (2002) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="FI" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Tinjauan Terhadap Sistem
Audit Lingkungan Atas Perhubungan Dan Perkembangan Lingkungan Pada PT. Kalbe
Farma (2002) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan Operasional
Atas Fungsi Kepegawaian Pada Hotel Kartika Chandra (2002) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pengaruh Sikap Mental
Auditor Internal Atas Kualitas Hasil Kerjanya (2002) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Tinjuan Atas Audit System
Manajemen Mutu ISO 9000 Oleh Sucofindo International Certification Services
(SICS) (2002) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pengaruh Independensi Dalam
Profesi Akuntan Publik (2002) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan Aktiva Tetap
Pada Perusahaan Perjalanan Wisata PT. X (2002) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="FI" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Manajemen Audit Atas
Pelaksanaan Sistem Keselamatan Dan Kesehatan Kerja Pada PT. GE Lighting
Indonesia (2002) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="FI" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Studi Persepsi Mahasiswa,
Auditor Dan Pemakai Laporan Keuangan Terhadap Peran Dan Tanggung Jawab Auditor
(2002) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="FI" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan Operasional
Pembelian Suku Cadang Pesawat Pada PT. </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Garuda
Indonesia (2002) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Evaluasi Struktur
Pengendalian Intern Atas Siklus Penjualan Dan Penerimaan Kas Pada PT. Wadin
Pertiwi (2002) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Evaluasi Terhadap
Pengungkapan Transaksi Antar Pihak Yang Memiliki Hubungan Istimewa Serta
Dampaknya Terhadap Laporan Keuangan Konsolidasi (Studi Kasus Pada PT. </span><span lang="FI" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Telkom) (2002) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="FI" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Evaluasi Pelaksanaan
Perencanaan Audit Di KAP X (2002) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Faktor-Faktor Yang
Memberikan Indikasi Adanya Perusahaan Yang Merugikan Kekayaan Negara Sehingga
Diperlukan Pemeriksaan Khusus (Studi Kasus Pada PT. Asuransi X) (2002) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Tindakan Supervisi Dan
Kepuasan Akuntan Pemula Di Satuan Kerja Audit Internal (2003) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Tinjauan Nilai-Nilai Etika
Atas Pengambilan Keputusan Etis Auditor Berdasarkan Pendekatan Standar Moral
(2003) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="FI" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pengaruh Faktor Kesesuaian
Tugas Dengan Teknologi Dan Pemanfaatan TI Terhadap Kinerja Akuntan Publik
(2003) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan Operasional Atas Sistem Pengendalian Persediaan Bahan
Baku Untuk menilai Efektifitas Pada PT. X (2003) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="FI" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Penerapan Statistical
Sampling Untuk Memperoleh Kecukupan Bukti Dalam Transaksi Penjualan Semen
Domestik Pada PT. </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Semen Cibinong Tbk (2003) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Tindakan Supervisi Dan Kepuasan
Kerja Akuntan Pemula Di Kantor Akuntan Publik (2003) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Peranan Internal Auditor
Dalam Sistem Pengendalian Internal Kas Pada PT. Duraquiet Cemerlang (2003) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan Atas Aktiva
Tetap Pada PT. Fast Food Indonesia (2003) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Analisis Pengaruh Going Concern Terhadap Laporan Auditor Pada
Beberapa Perusahaan Di BEJ (2003) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="FI" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pengaruh Pemeriksaan
Internal Terhadap Pelaksanaan Kegiatan Operasional Divisi Penjualan Dan
Pemasaran Pada PT. Wisma Nusantara International (2003) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="FI" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Peranan Pemeriksaan
Operasional Dalam Meningkatkan Efesiensi dan Efektivitas Fungsi Pemasaran Pada
PT. </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">X (2003) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Analisa Faktor-Faktor Yang
Mempengaruhi Indenpendensi Sikap Mental Akuntan Publik (2003) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Evaluasi Sistem
Pengendalian Intern Persediaan Barang Jadi Pada PT. Pantja Tunggal Knitting Mil
Semarang (2003) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan Operasional
Atas Fungsi Penjualan Dan Piutang Pada PT. X (2003) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan
Pengendalian Intern Persediaan Pada PT. Vedem Putra Sakti (2003) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Analisis
Peramalan Dan Pengendalian Persediaan Bahan Baku Pada CV. Gen – Hut Garment
(2003) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pengujian Small Firm Effect
Pada Kondisi Bearish Dan Bullish Di Bursa Efek Jakarta (Periode Januari 2001 –
Desember 2002) (2004) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Analisa Evaluasi Akuntansi
BOT Studi Kasus Pada PT. Adhi Realty Sesuai Dengan PSAK No. 39 (2004) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan Operasional
Atas Fungsi Kepegawaian Pada RSUD Budhi Asih (2004) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Evaluasi Struktur Pengendalian Internal Atas Proses Produksi Untuk
Meningkatkan Efektivitas Dan Efisiensi Pada PT. Indo Fermex (2004) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Audit ManajemenAtas Sumber
Daya Manusia Pada PT. Tajri Rizki Untuk Mengevaluasi Tingkat Efektivitas Dalam
Fungsi Perekrutan Dan Pelatihan Karyawan (2004) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Audit Atas Penjualan Dan
Piutang Usaha Hotel Cempaka Jakarta Tahun Buku 2003 (2004) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan Intern Atas Pelaksanaan Strategi Perusahaan Untuk
Mengantisipasi Fraud Dalam Penetapan Good Corporate Governance (Studi Kasus
Prosedur Pembelian PT. Unilever Tbk Tahun 2002 (2004) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Penerapan Audit Lingkungan
Untuk Menilai Efektivitas Sistem Manajemen Lingkungan Pada Perusahaan Industri
Baja PT. Krakatau Steel (2004) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Audit Operasional Atas
Bagian Penjualan PT. X (2004) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Peranan Pengendalian Intern
Atas Penjualan Piutang Dan Penerimaan Kas Dalam Meningkatkan Kegiatan Operasi
Perusahaan Pada PT. Posmi Steel Indonesia (2004) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Laporan Pemagangan Pada PT.
Sucofindo (Persero) (2004) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Fungsi Internal Audit Dalam
Pemberian Kredit Pada Bank X (2004)</span><span lang="IN" style="color: black; font-family: Symbol; font-size: 10.0pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;"> </span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Evaluasi Pelaksanaan
Perencanaan Audit Dikantor Akuntan Publik “X” Dan Kantor Akuntan Publik “Y”
(2004) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan Operasional
Atas Sistem Pembelian Suku Cadang Mobil Untuk Meningkatkan Efisiensi Dan
Efektivitas Pada PT. Tunas Ridean Tbk (2004) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Persepsi Akuntan Dan
Mahasiswa Akuntansi Terhadap Etika Bisnis (2004) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="ES" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemahaman Auditor Terhadap
Kode Etik (2004) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="ES" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Penerapan Audit Keuangan
Dan Audit Kinerja Untuk Dana Bantuan Luar Negeri Dari Agency International
Development Pada Lembaga X (2004) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Peran Internal Audit
Terhadap Pengendalian Intern Atas Penjualan Produk Kartu Halo Telkomsel (2005) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Perbedaan Persepsi Antara
Mahasiswa Akuntansi, Internal Auditor Dan Investor Terhadap Profesi Akuntan
Publik (2005) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Penerapan Prosedur Internal
Audit Atas Transaksi Kas (2005) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan Internal Atas
Aktivitas Produksi Dengan Menggunakan Metode Manufacturing Cycle Efficiency
Dapat Meningkatkan Efisiensi Dan Efektivitas Pada PT. Jaya Garment Sukses
Makmur (2005) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Evaluasi Pengendalian
Intern Atas Bagian Persediaan Barang Jadi Pada PT. Satyaraya Keramindo Indah
(2005) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Peran Internal Audit
Terhadap Pengendalian Intern Atas Penjualan Produk Kartu Halo PT. Telkomsel
(2005) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pengaruh Supervisi Terhadap
Kepuasan Kerja Para Akuntan Pemula Pada Kantor Akuntan Publik Besar Di Jakarta
(2005) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Audit Operasional Atas
Fungsi Kepegawaian Pada PT. X (2005) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="ES" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Peranan Audit Internal
Suatu Perusahaan dalam Mengatasi dan Mengungkapkan Terjadinya Praktek
Kecurangan pada PT. Bank BNI (Persero) (2005) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="ES" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pentingnya Pengendalian
Intern Untuk Mencegah Kecurangan Pada Penjualan (2005) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Sukses Berkarir Di KAP
Dalam Perspektif Mahasiswa Akuntansi (2006) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan
Operasional Pada PT. Telkom (2006) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pengaruh
Profesionalisme Auditor Terhadap Pertimbangan Tingkat Materialitas Dalam Proses
Pengauditan Laporan Keuangan (2007) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Analisis
Faktor – Faktor Yang Mempengaruhi Rentang Waktu Penyajian Laporan Keuangan Ke
Publik Pada Perusahaan – Perusahaan Manufaktur Yang Terdaftar Di BEJ (2007) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pengaruh
Pengendalian Internal Dan Kesesuaian Kompensasi Terhadap Kecandrungan
Kecurangan Akuntansi Pada Perusahaan Ritel Di Kota Manado, Kota Tomohon Dan
Kota Bitung (2007) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan Operasional Atas Bagian Penjualan PT. Fly Powerindo
(2007) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan Operasional
Atas Fungsi Kepegawaian Dan Sistem Penggajian Pada Instalasi Gawat Darurat RSUD
Dr. Saiful Anwar (2007) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pengaruh Profesionalisme
Auditor Terhadap Pertimbangan Tingkat Matrelialitas Dalam proses Pengauditan
Laporan Keuangan (2007) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Faktor-Faktor Yang
Mempengaruhi Audit Delay Dan Time Liners Pada Perusahaan Manufaktur Yang
Terdaftar Di BEJ (2007) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Potret Karakteristik
Kualitatif Informasi Akuntansi Versi Auditor Dan Investor (2008) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pemeriksaan Operasional
Atas Penjualan Dan Piutang Usaha Guna Meningkatkan Efisiensi Dan Efektivitas
Pada PT. Indo Metal Jaya Pratama (2008) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Preferensi Karakteristik
Kualitatif Informasi Akuntansi Versi Manajer Dan Auditor (2008) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Hubungan
Audit Operasional Dan Pengelolaan Persediaan Barang Dagangan Terhadap
Peningkatan Laba Pada PT. Pusri (Persero) Palembang Bulan Mei 2007 (2008) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Kedudukan
Dan Fungsi Internal Auditor Pada PT. Citra Bangun, Medan (2008) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Menganalisa
Pengendalian Internal Terhadap Persediaan Dan Kultur Organisasi Guna Mencegah
Kecurangan (Fraud) Pada Rumah Sakit Panca Dharma (2009) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Implementasi
Audit Berbasis Resiko Pada Operasional, Kantor Cabang Oleh Internal Auditor
(Studi Kasus Pada PT. Bank Mandiri Persero Tbk) (2009) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pengaruh
Likuiditas, Profitabilitas Dan Solvabilitas Terhadap Opini Audit Dengan Going
Concern (Studi Empiris) Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Pada
Tahun 2004-2007 (2009)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Faktor
– Faktor Yang Mempengaruhi Audit Delay Pada Perusahaan Perbankan Dan Asuransi
Yang Terdaftar Di BEI (2009) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Analisis
Faktor – Faktor Yang Mempengaruhi Independenci Akuntan Publik (2009) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pengaruh
Komitmen Organisasional, Komitmen Profesional Dan Locus Of Control Terhadap
Kepuasan Kerja Akuntan Publik (2010) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.0pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.05pt;">
<span lang="IN" style="color: black; font-family: Symbol; font-size: 7.5pt; mso-ansi-language: IN; mso-ascii-font-family: Verdana; mso-bidi-font-family: "Times New Roman"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Verdana; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">·</span></span><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 7.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Verdana","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pengaruh
Gender, Etika Profesional Dan Independency Terhadap Audit Judgement (2010) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal">
<br /></div>
Anonymoushttp://www.blogger.com/profile/13853156165743842919noreply@blogger.comtag:blogger.com,1999:blog-7358382079264150252.post-52947773218417706792012-07-24T11:10:00.000+07:002012-07-24T11:10:11.711+07:00ciri-ciri tanda wanita hamil<div class="separator" style="clear: both; text-align: center;">
<a href="http://2.bp.blogspot.com/-F2DhPEX0Gmc/UA4f03zy_4I/AAAAAAAAAIY/hbfvEajExps/s1600/Ciri-ciri%2BWanita%2BHamil.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="320" src="http://2.bp.blogspot.com/-F2DhPEX0Gmc/UA4f03zy_4I/AAAAAAAAAIY/hbfvEajExps/s320/Ciri-ciri%2BWanita%2BHamil.jpg" width="249" /></a></div>
<div style="text-align: justify;">
<b>Ciri Ciri Tanda Hamil</b><br />
<br />
<b>1.</b> Tidak lagi mendapat haid atau menstruasi pada bulan berjalan.
Untuk itu perlu diketahui secara pasti waktu hari pertama datangnya haid
agar anda dapat mengetahui usia kehamilan dan perkiraan waktu
persalinan istri anda. Walaupun demikian, perlu di ketahui bahwa haid
yang tidak tepat waktu juga dapat disebabkan oleh hal-hal lain.<br />
<br />
<b>2.</b> Mual dan muntah. Akibat adanya perubahan hormon pada isitri
anda. Mual muntah ini sering disebut sebagai “morning sickness” karena
biasanya mual dan muntah tersebut terjadi di pagi hari pada bulan-bulan
pertama kehamilan.<br />
<br />
<br />
<b>3. </b>Sering buang air kecil. Ini terjadi karena kandung kencing
istri anda tertekan oleh rahim yang membesar. Keluhan beser ini biasa
akan berkurang pada kehamilan setelah 12 minggu dan timbul kembali
setelah kehamilan 28 minggu.<br />
<br />
<b>4. </b>Mengidam. Pada bulan pertama kehamilan, wanita hamil biasanya
menginginkan makanan-makanan tertentu. Ini terjadi bulan-bulan pertama.<br />
<br />
Tanda dan ciri lain yang biasa muncul pada wanita hamil adalah adanya
pembesaran payudara, puting payudara yang membesar dan berwarna gelap
bahkan terkadang terasa sangat gatal dan sakit.<br />
<br />
Setiap wanita memiliki tanda kehamilan yang sangat bervariasi. Ada yang
berat dan ada juga yang bahkan tidak mempunyai keluhan sama sekali. Bila
ciri-ciri kehamilan ini belum ada, maka sebaiknya anda melakukan tes
lain.<br />
<br />
Cara yang paling sering di gunakan Dokter untuk tes kehamilan adalah
dengan tes urin. Tes urin kehamilan ini bisa anda lakukan sendiri dengan
membeli alat test di apotik dan melakukan tes urin di rumah anda.<br />
<br />
Test urin kehamilan dilakukan dengan mengukur kadar HCG (Human Chorionic
Gonadotropin) yaitu sebuah hormon yang dihasilkan plasenta dan
jumlahnya akan meningkat dalam urin dan darah selama minggu pertama
setelah konsepsi.<br />
<br />
Perhatikan instruksi yang disediakan ketika menggunakan alat tes urin
ini. Hasil paling akurat di dapatkan jika tes dilakukan pada pagi hari
sebab saat itu hormon HCG sangat tinggi. Dan bila anda masih ragu apakah
istri anda sedang hamil atau tidak, datangi Dokter anda. Dokter dapat
memastikan kehamilan istri anda dengan USG (Ultrasonografi), dengan
metode ini Dokter akan memperlihatkan gambaran janin dalam kandungan
istri anda.
</div>Anonymoushttp://www.blogger.com/profile/13853156165743842919noreply@blogger.comtag:blogger.com,1999:blog-7358382079264150252.post-70050595128794137762012-07-23T14:28:00.002+07:002012-07-23T14:28:45.232+07:00lagu sunda Jabel si abang bangkokBang kalima-lima gobang-bang
bangkong tukang bajigur-gur
guru sakola desa-sa
saban poe ngajar-jar
jarum paragi ngaput-put
putri nu gareulis-lis
lisung kadua halu-lu
luhur kapal udara-ra
ragak dijakarta-ta
tahun dua rebu-bu
buah meunang ngala-la...lalallaaaa....
silahkan teruskan......Anonymoushttp://www.blogger.com/profile/13853156165743842919noreply@blogger.comtag:blogger.com,1999:blog-7358382079264150252.post-4356331753669029072012-07-23T14:22:00.000+07:002012-07-23T14:22:20.360+07:00Lagu sunda jabel (jaman Baheula)Hatiku siwawan di kolong jembatan
omeaa-omeaan....
teu boga duit datang ka igit
igit n geting nagjual piring
pring na belah ngajual sawah
sawah na uruk ngajual jeruk
jeruk na pentil ngejual ..L
silahkan di lnjutkeun,.... heheeeeeAnonymoushttp://www.blogger.com/profile/13853156165743842919noreply@blogger.comtag:blogger.com,1999:blog-7358382079264150252.post-63174868393343159092012-07-23T11:24:00.001+07:002012-07-23T11:25:00.080+07:00RESIKO AUDIT<!--[if !mso]>
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<h1 style="line-height: 150%; margin-left: 0in; mso-list: l20 level1 lfo3; text-align: justify; text-indent: 0in;">
<span style="color: windowtext; font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">I.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: windowtext; font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">PENGERTIAN RESIKO</span></h1>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Resiko adalah segala hambatan yang mungkin
terjadi dalam pencapaian suatu tujuan. Sedangkan menurut beberapa ahli artii
dari resiko adalah sebagai berikut :</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l2 level1 lfo6; tab-stops: list .5in; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">•<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-latin;">Resiko</span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"> adalah suatu variasi dari hasil-hasil
yang dapat terjadi selama periode tertentu (Arthur Williams dan Richard, M.H)</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l2 level1 lfo6; tab-stops: list .5in; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">•<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-latin;">Resiko</span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"> adalah ketidaktentuan (uncertainy)
yang mungkin melahirkan peristiwa kerugian (loss) (A. Abas Salim)</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l2 level1 lfo6; tab-stops: list .5in; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">•<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-latin;">Resiko</span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"> adalah ketidakpastian atas terjadinya
suatu peristiwa (Soekarto)</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l2 level1 lfo6; tab-stops: list .5in; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">•<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-latin;">Resiko</span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"> adalah probalitas sesuatu hasil /
outcome yang berbeda dengan yang diharapkan (Herman Darmawi) </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-top: 12.0pt; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Sedangkan
penilaian resiko menurut Muhammad Badrus adalah sebuah aktifitas yang dilakukan
untuk mendeteksi atau mengevaluasi kemungkinan adanya kesalahan atau penurunan
kualitas akibat beroperasinya suatu kegiatan. Pendapat lainnya, penilaian
risiko adalah mengkuantitatifkan atau menggolongkan tingkatan risiko<span style="mso-spacerun: yes;"> </span>agar mudah dikelola dan dilakukan penanganan
yang tepat sesuai prinsip Cost and Benefit. Penentuan resiko (risk assessment)
merupakan hal penting bagi manajemen dan auditor. Bagi manajemen penentuan
resiko merupakan tanggungjawab yang tidak terpisahkan dan dilakukan secara
terus menerus. Karena manajemen tidak dapat menetapkan tujuan dan dengan mudah
mengasumsikan bahwa tujuan tersebut telah tercapai. Banyak hambatan yang timbul
dalam pencapaian tujuan tersebut dan hambatan tersebut bisa berasal dari luar
entitas maupun dari dalam entitas. Sejumlah resiko tidaklah dalam bentuk yang
statis tetapi juga dinamis sesuai dengan perubahan yang terjadi sehingga selalu
ada resiko-resiko baru yang muncul setiap waktu. Oleh karena itu penentuan
resiko harus berjalan berkelanjutan dalam proses manajemen yang dilakukan secara
terorganisir dan berurutan. </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Sedangkan bagi auditor, dalam kegiatan audit
harus memasukan hasil penentuan resiko ke dalam program audit untuk memastikan
bahwa kontrol-kontrol yang dibutuhkan memang diterapkan untuk mengurangi
risiko. Resiko dalam audit atau resiko audit memperlihatkan resiko yang
dihadapi auditor yang menyatakan bahwa laporan keuangan tersebut telah benar
sehingga dan pendapat auditor telah diterbitkan, tetapi pada kenyataannya
laporan tersebut ternyata tidak benar dan materialitasnya tinggi. hal tersebut
menyebabkan pendapat auditor tersebut menjadi tidak bermutu bagi para
penggunanya. Hal ini bisa terjadi karena auditor hanya mampu mengumpulkan bukti
berdasarkan tes transaksi dan kesalahan yang telah diatur sedemikian rupa
menyebabkan menjadi sangat sulit dideteksi meskipun auditor telah bekerja
sesuai dengan standar audit yang berlaku.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Menurut studi yang dilakukan oleh COSO,
pembahasan tentang penentuan resiko adalah sebagai berikut:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">“Setiap entitas menghadapi berbagai resiko
baik dari lua maupun dari dalam yang harus ditentukan. Persyaratan awal untuk
menentukan resiko adalah adanya penetapan tujuan yang dihubungkan pada
tingkat-tingkat yang berbeda dan konsisten di dalam organisasi. Penentuan
resiko adalah identifikasi dan analisis resiko-resiko yang relevan untuk
mencapai tujuan entitas, yang membentuk suatu dasar untuk menentukan cara
pengelolaan resiko. Karena kondisi ekonomi, industri, peraturan, dan operasi
akan terus menerus berubah, maka dibutuhkan mekanisme untuk mengidentifikasi
dan menangani resiko-resiko khusus yang berhubungan dengan perubahan.”</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Pada proses perencanaan audit, salah satu
proses yang harus dilakukan oleh seorang auditor adalah<span style="mso-spacerun: yes;"> </span>melakukan penilaian resiko bisnis klien.
Auditor mempergunakan pengetahuan yang didapatkan dari pemahaman sistem
strategi akan bisnis dan industri klien untuk melakukan penilaian resiko
tersebut. Resiko bisnis klien adalah resiko dimana klien akan gagal dalam
mencapai tujuannnya. Perhatian utama seorang auditor adalah resiko dari salah saji
material dalam laporan keuangan yang disebabkan oleh resiko bisnis klien. Dalam
menilai resiko bisnis klien juga harus mempertimbangkan kontrol manajemen yang
bisa mengurangi resiko bisnis .</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Auditor menerima sejumlah tingkat resiko atau
ketidakpastian dalam melaksanakan fungsi auditnya. Auditor mengenali bahwa
terdapat suatu ketidakpastian tentang kompetensi bukti, ketidakpastian tentang
efektivitas dari dari pengendalian intern yang dimiliki klien, serta
ketidakpastian tentang apakah laporan keuangan telah disajikan secara wajar
pada saat audit telah selesai dilakukan. Auditor yang efektif mengenali
kehadiran sejumlah risiko serta akan bergumul dengan risiko-risiko tersebut
dalam suatu cara pendekatan yang tepat. Mayoritas risiko yang dihadapi oleh
auditor sulit untuk diukur serta membutuhkan pemikiran yang cermat agar dapat
direspons dengan tepat. Menjawab berbagai risiko ini secara tepat merupakan
suatu hal kritis dalam rangka menghasilkan suatu audit yang berkualitas tinggi.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Auditor mendapat sebuah pemahaman tentang
bisnis dan industri klien dan menilai risiko bisnis<span style="mso-spacerun: yes;"> </span>klien untuk menilai kemungkinan salah saji
mateial dalam laporan keuangan klien. Auditor menggunakan model risiko audit untuk
mengidentifikasikan lebih jauh potensial untuk kesalahan saji dan dimana mereka
paling mungkin terjadi.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="height: 62px; left: 0px; margin-left: 236px; margin-top: 207px; mso-ignore: vglayout; position: absolute; width: 150px; z-index: 251792316;"><img height="62" src="file:///C:%5CDOCUME%7E1%5CPipip%5CLOCALS%7E1%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_image001.png" width="150" /></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Cara utama yang dipergunakan oleh auditor
untuk mempertimbangkan risiko yang ada dalam merencanakan bukti audit yang akan
dikumpulkan adalah melalui penerapan model risiko audit (audit risk model).
Sumber dari model risiko audit ini adalah literatur profesional yang terdapat
dalam SAS 39 (AU350) tentang sampling audit serta dalam SAS 47 (AU 312) tentang
materialitas dan risiko. Model resiko audit umumnya digunakan bagi berbagai
tujuan perencanaan untuk memutuskan berapa banyak bukti audit yang akan
dikumpulkan pada setiap siklusnya. Formula atas model resiko audit adalah
sebagai berikut:</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><img height="39" src="file:///C:%5CDOCUME%7E1%5CPipip%5CLOCALS%7E1%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_image003.png" width="105" /></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"></span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 70.9pt 99.25pt; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Keterangan : <span style="mso-tab-count: 1;"> </span>PDR<span style="mso-tab-count: 1;"> </span>: planned detection risk (rentan bukti yang
harus dikumpulkan auditor)</span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 70.9pt 99.25pt; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-tab-count: 1;"> </span>AAR<span style="mso-tab-count: 1;"> </span>: acceptable audit risk (tingkatan resiko
yang masih bisa diterima<span style="mso-spacerun: yes;"> </span>auditor)</span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 70.9pt 99.25pt; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-tab-count: 1;"> </span>IR<span style="mso-tab-count: 1;"> </span>: inheren risk (keyakinan atas tidak
adanya salah saji diluar SPI)</span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 70.9pt 99.25pt; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-tab-count: 1;"> </span>CR<span style="mso-tab-count: 1;"> </span>: control risk (keyakinan atas efektifitas
SPI)</span></div>
<h1 style="line-height: 150%; margin-left: 0in; mso-list: l20 level1 lfo3; text-align: justify; text-indent: 0in;">
<span style="color: windowtext; font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">II.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: windowtext; font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">JENIS-JENIS RESIKO</span></h1>
<h2 style="line-height: 150%; mso-list: l20 level2 lfo3; text-align: justify; text-indent: 0in;">
<span style="color: windowtext; font-family: "Calibri","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: windowtext; font-family: "Calibri","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Risiko Deteksi
Terencana</span></h2>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 10.0pt; margin-left: .5in; margin-right: 0in; margin-top: 12.0pt; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Risiko deteksi terencana (planned detection
risk) merupakan ukuran risiko bahwa bukti audit atas segmen tertentu akan gagal
mendeteksi keberadaan salah saji yang melebihi suatu nilai salah saji yang
masih dapat ditoleransi, andaikan salah saji semacam itu ada. Terdapat dua poin
utama tentang risiko deteksi terencana ini yaitu sebagai berikut :</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l19 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Risiko<span style="mso-spacerun: yes;">
</span>ini tergantung pada ketiga faktor lainnya yang terdapat dalam model.
Risiko deteksi terencana hanya akan berubah jika auditor melakukan perubahan
pada salah satu dari ketiga faktor lainnya tersebut.</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l19 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Risiko ini menentukan nilai substantif yang
direncanakan oleh auditor untuk dikumpulkan, yang merupakan kebalikan dari
ukuran risiko deteksi terencana itu sendiri.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Jika nilai risiko deteksi
terencana<span style="mso-spacerun: yes;"> </span>berkurang, maka auditor harus
mengumpulkan lebih banyak bukti audit untuk mencapai nilai risiko deteksi yang
berkurang ini.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify;">
<br /></div>
<h2 style="line-height: 150%; mso-list: l20 level2 lfo3; text-align: justify; text-indent: 0in;">
<span style="color: windowtext; font-family: "Calibri","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: windowtext; font-family: "Calibri","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Risko inheren</span></h2>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 10.0pt; margin-left: .5in; margin-right: 0in; margin-top: 12.0pt; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Risko inheren (inheren risiko) merupakan suatu
ukuran yang dipergunakan oleh auditor dalam menilai adanya kemungkinan bahwa
terdapat sejumlah salah saji yang material (kekeliruan atau kecurangan) dalam
suatu segmen sebelum ia mempertimbangkan keefektifan dan pengendalian intern
yang ada. Dengan mengasumsikan tiadanya pengendalian intern, maka risiko
inheren ini dapat dinyatakan sebagai kerentanan laporan keuangan terhadap
timbulnya salah saji yang material.<span style="mso-spacerun: yes;"> </span>Jika
auditor, dengan mengabaikan pengendalian intern, menyimpulkan bahwa terdapat
suatu kecenderungan yang tinggi atas keberadaan sejumlah salah saji, maka
auditor akan menyimpulkan bahwa tingkat risiko inherennya tinggi.<span style="mso-spacerun: yes;"> </span>pengendalian intern diabaikan dalam menetapkan
dalam menetapkan nilai risiko inheren karena pengendalian intern ini
dipertimbangkan secara terpisah dalam model risiko audit sebagai risiko
pengendalian. Penilaian ini cenderung didasarkan atas sejumlah diskusi yang
telah dilakukan dengan pihak manajemen, pemahaman yang dimiliki akan perusahaan,
serta hasil-hasil yang diperoleh dari tahun-tahun sebelumnya.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Hubungan antara risiko dengan risiko
deteksi terencana serta dengan bukti audit yang direncanakan adalah sebagai
berikut : risiko inheren saling berlawanan dengan risiko deteksi terencana
serta memiliki hubungan yang searah<span style="mso-spacerun: yes;">
</span>dengan bukti audit.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Selain semakin meningkatnya bukti
audit yang diperlukan untuk suatu tingkat risiko inheren yang lebih tinggi
dalam suatu area audit tertentu, merupakan hal yang umum dilakukan pula untuk
menugaskan staf yang telah memiliki lebih banyak pengalaman untuk melakukan
audit pada area tersebut serta melakukan riview yang lebih mendalam pada kertas
kerja yang telah selesai dibuat. Sebagai contoh : jika risiko inheren atas
keusangan persediaan sanagt tinggi, maka sangatlah masuk akal<span style="mso-spacerun: yes;"> </span>bila kantor akuntan publik memilih staf yang
berpengalaman untuk melakukan sejumlah tes yang lebih mendalam atas keusangan
persediaan ini dan melakukan review yang lebih cermat atas hasil-hasil yang
diperoleh dari audit ini.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<h2 style="line-height: 150%; mso-list: l20 level2 lfo3; text-align: justify; text-indent: 0in;">
<span style="color: windowtext; font-family: "Calibri","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: windowtext; font-family: "Calibri","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Resiko
pengendalian</span></h2>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 10.0pt; margin-left: .5in; margin-right: 0in; margin-top: 12.0pt; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Resiko pengendalian (control risk) merupakan
ukuran yang digunakan oleh auditor untuk menilai adanya kemungkina bahwa
terdapat sejumlah salah saji material yang melebihi nilai salah saji yang masi
dapat ditoleransi atas segmen tertentu akan tidak terhadang atau tidak
terdeteksi oleh pengendalian intern yang dimiliki klien. Resiko pengendalian
ini memperhatikan 2 hal berikut:</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: 10.0pt; margin-left: 1.0in; margin-right: 0in; margin-top: 12.0pt; mso-add-space: auto; mso-list: l16 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">penilaian tentang apakah pengendalian intern
yang dimiliki klien efektif untuk mencegah atau mendeteksi terjadinya salah
saji.</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: 10.0pt; margin-left: 1.0in; margin-right: 0in; margin-top: 12.0pt; mso-add-space: auto; mso-list: l16 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">kehendak auditor membuat penilaian tersebut
senantiasa berada di bawah nilai maksimum (100 persen) sebagai bagian dari
rencana audit yang dibuatnya. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 10.0pt; margin-left: .5in; margin-right: 0in; margin-top: 12.0pt; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Model resiko audit menunjukan hubungan yang
erat antara resiko inheren dan resiko pengendalian.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Sama dengan yang terjadi pada resiko
inheren, hubungan antara resiko pengendalian dan resiko deteksi terencana
adalah saling berlawanan, sementara hubungan antara resiko pengendalian dan
bukti substantif merupakan hubungan yang searah. Sebagai contoh, jika auditor
menyimpulkan bahwa pengendalian intern bersifat efektif, maka nilai resiko
deteksi terencana dapat meningkat sehingga jumlah bukti audit yang direncanakan
akan dikumpulkan akan turun. Auditor dapat meningkatkan resiko deteksi
terencana pada saat pengendalian intern bersifat efektif karena pengendalian
intern yang efektif akan mengurangi kemungkinan hadirnya salah saji dalam
laporan keuangan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Sebelum auditor<span style="mso-spacerun: yes;"> </span>dapat menetapkan nilai resiko pengendalian
kurang dari 100 persen, auditor harus memahami pengendalian intern yang ada,
dan berdasarkan pemahaman itu, auditor melakukan evaluasi tentang bagaimana
seharusnya fungsi pengendalian intern tersebut, serta melakukan uji atas
efektifitas pengendalian intern tersebut. Hal pertama dari semua ini adalah keharusan
untuk memahami semua jenis audit. Dua hal terakhir adalah langkah-langkah
penilaian resiko pengendalian yang diperlukan jika auditor memilih untuk
memberikan nilai atas resiko pengendalian supaya berada di bawah nilai
maksimum.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<h2 style="line-height: 150%; mso-list: l20 level2 lfo3; text-align: justify; text-indent: 0in;">
<span style="color: windowtext; font-family: "Calibri","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">D.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: windowtext; font-family: "Calibri","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Resiko
akseptibilitas audit</span></h2>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 10.0pt; margin-left: .5in; margin-right: 0in; margin-top: 12.0pt; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Resiko akseptibilitas audit (acceptable audit
risk) merupakan ukuran atas tingkat kesediaan auditor untuk menerima kenyataan
bahwa laporan keuangan mungkin masih mengandung salah saji yang material
setelah audit selesai dilaksanakan serta suatu laporan audit wajar tanpa syarat
telah diterbitkan. Ketika auditor memutuskan untuk menetapkan suatu tingkat
resiko akseptibilitas audit yang lebih rendah, hal tersbut berarti bahwa
auditor ingin memperoleh tingkat keyakinan yang lebih tinggi bahwa laporan keuangan
tidak mengandung salah saji yang material. Resiko nol berarti yakin sekali, dan
suatu tingkat resiko sebesar 100 persen berarti benar-benar tidak yakin.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Dalam audit terdapat istilah audit
assurance atau tingkat keyakinan, yaitu merupakan pelengkap dari resiko
akseptibilitas audit. Audit assurance dihitung dengan perhitungan satu
dikurangi resiko akseptibilitas audit. Sebagai contoh, tingkat resiko
akseptibilitas audit sebesar 2 persen sama dengan tingkat audit assurance
sebesar 98 persen.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Dengan mempergunakan model audit, akan
terlihat adanya hubungan yang searah antara resiko akseptibilitas audit dan
resiko deteksi terencana, serta hubungan yang saling berlawanan antara resiko
akseptibilitas audit dan bukti audit yang direncanakan. Sebagai contoh, jika
auditor memutuskan akan mengurangi nilai resiko akseptibilitas audit, maka akan
mengurangi pula resiko deteksi terencana serta bukti audit yang direncanakan
akan dikumpulkan harus ditingkatkan. Auditor pun seringkali harus menugaskan
staf yang lebih berpengalaman atau mereview kertas kerja dengan lebih cermat
bagi klien dengan tingkat resiko akseptibilitas audit yang lebih rendah. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<br /></div>
<h2 style="line-height: 150%; mso-list: l20 level2 lfo3; text-align: justify; text-indent: 0in;">
<span style="color: windowtext; font-family: "Calibri","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">E.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: windowtext; font-family: "Calibri","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Resiko kecurangan</span></h2>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 10.0pt; margin-left: .5in; margin-right: 0in; margin-top: 12.0pt; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Resiko kecurangan merupakan resiko selain 4
resiko di atas dan resiko ini biasanya di perhitungkan di luar dari model
resiko audit. Karena resiko kecurangan secara konsep dan praktek sangat sulit
untuk dipisahkan faktor-faktornya ke dalam 4 jenis resiko di atas. Kecurangan
sendiri memiliki arti kesalahan penyajian yang dilakukan secara sengaja dalam
bentuk penggelapan aktiva dan kecurangan pelaporan keuangan. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Untuk menilai resiko kecurangan,
auditor mengumpulkan<span style="mso-spacerun: yes;"> </span>informasi untuk
menentukan luasnya keberadaan kondisi kecurangan. Hal-hal yang menyebabkan
timbulnya resiko kecurangan antara lain tekanan yang diterima manajemen baik
kelompok maupun individual, kesempatan yang tercipta, dan perilaku manajemen
untuk membiarkan terjadinya tindakan ketidakjujuran tersebut.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<br /></div>
<h1 style="margin-left: 0in; mso-list: l20 level1 lfo3; text-indent: 0in;">
<span style="color: windowtext; font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">III.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: windowtext; font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">PENILAIAN RISIKO</span></h1>
<h2 style="mso-list: l20 level2 lfo3; text-indent: 0in;">
<span style="color: windowtext; font-family: "Calibri","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: windowtext; font-family: "Calibri","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Menilai Risiko
Yang Dapat Diterima ( Acceptable Audit Risk )</span></h2>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Auditor harus memutuskan risiko audit
yang dapat diterima yang tepat bagi suatu audit selama perencanaan audit.
Pertama, auditor memutuskan risiko risiko penugasan. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Risiko penugasan (engagement risk)
adalah risiko bahwa auditor atau organisasi yang membawahi auditor akan
menderita kerugian setelah selesainya audit, walaupun laporan audit sudah
benar. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Untuk menilai risiko audit yang dapat
diterima, auditor harus menilai setiap factor yang mempengaruhi risiko audit
yang dapat diterima </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Faktor faktor utama yang mempengaruhi
resiko penugasan dan mempengaruhi resiko yang audit yang dapat diterima antara
lain:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .25in; mso-list: l8 level1 lfo7; text-align: justify; text-indent: .75in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Derajat
ketergantungan pemakai eksternal pada laporan keuangan</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.5in; mso-list: l8 level1 lfo7; text-align: justify; text-indent: -.5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Kemungkinan klien
mengalami kesulitan keuangan </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.5in; mso-list: l8 level1 lfo7; text-align: justify; text-indent: -.5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Integritas
manajemen</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Metode yang digunakan menilai risiko
audit yang dapat diterima</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.5in; mso-list: l18 level1 lfo8; text-align: justify; text-indent: -.5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Derajat
ketergantungan pemakai eksternal pada laporan keuangan</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.5in; mso-list: l21 level1 lfo9; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Menelaah laporan
keuangan</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.5in; mso-list: l21 level1 lfo9; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Membaca notulen
rapat dewan direksi unruk menentukan rencana masa depan</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.5in; mso-list: l21 level1 lfo9; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Membahas rencana
pembiayaan dengan manajemen.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.5in; mso-list: l18 level1 lfo8; text-align: justify; text-indent: -.5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Kemungkinan klien
mengalami kesulitan </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.5in; mso-list: l9 level1 lfo10; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Menganalisis
keuangan<span style="mso-spacerun: yes;"> </span>laporan keuangan dan
menggunakan prosedur analitis lainnya</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.5in; mso-list: l9 level1 lfo10; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Menelaah laporan
arus kas historis dan proyeksi, untuk mempelajari arus kas masuk dan keluar</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.5in; mso-list: l18 level1 lfo8; tab-stops: 1.5in; text-align: justify; text-indent: -.5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Integritas
manajemen</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.5in; mso-list: l3 level1 lfo11; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Menganalisa
prosedur penerimaan klien dan kelanjutan klien.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Menurut Petunjuk Teknis Penilaian Risiko
Pemeriksaan BPK</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Penilaian risiko pemeriksaan yang
dapat diterima<span style="mso-spacerun: yes;"> </span>secara kualitatif bisa
dibagi menjadi 3 kategori yaitu:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 94.5pt; mso-list: l11 level1 lfo15; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Tingkat risiko pemeriksaan yang dapat diterima
rendah, </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 94.5pt; mso-list: l11 level1 lfo15; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Tingkat risiko pemeriksaan yang dapat diterima
menengah,</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 94.5pt; mso-list: l11 level1 lfo15; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Tingkat risiko pemeriksan yang dapat diterima
tinggi.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Sedangkan penilaian risiko pemeriksaan
menggunakan pendekatan kuantitatif menetapkan tingkat risiko pemeriksaan yang
dapat diterima merujuk pada ASOSAI yaitu:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 94.5pt; mso-list: l12 level1 lfo16; tab-stops: 63.0pt; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Tingkat risiko pemeriksaan yang dapat diterima
sebesar 5 %, artinya tingkat keyakinan pemeriksa atas opininya sebesar 95%
(AAR=1-tingkat keyakinan). Tingkat ini berlaku untuk sebagian besar entitas
yang diperiksa.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 94.5pt; mso-list: l12 level1 lfo16; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Tingkat risiko pemeriksaan yang dapat diterima
sebesar 3%, artinya tingkat keyakinan pemeriksa atas opininya sebesar 97%.
Tingkat ini dinilai cukup memadai untuk beberapa entitas yang sangat sensitif
atau berisiko tinggi.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 94.5pt; mso-list: l12 level1 lfo16; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Tingkat risiko pemeriksaan yang dapat diterima
sebesar 1%, artinya tingkat keyakinan pemeriksa atas opininya sampai 99%.
Tingkat ini berlaku bagi beberapa entitas<span style="mso-spacerun: yes;">
</span>dengan ciri-ciri sebagai berikut:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 94.5pt; mso-list: l3 level1 lfo11; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Entitas tersebut
mempunyai pengguna eksternal yang sangat ekstensif perhatiannya terhadap
laporan keuangan entitas tersebut, dan/atau</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 94.5pt; mso-list: l3 level1 lfo11; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Entitas tersebut
cukup rentan akan terjadinya salah saji material dan secara politik sensitif
dan/atau adanya harapan<span style="mso-spacerun: yes;"> </span>atas kewajaran
laporan keuangan entitas tersebut sehingga pemeriksa membutuhkan tingkat
keyakinan yang sangat tinggi.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 94.5pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Pemeriksa harus menentukan risiko
pemeriksaan yang dapat diterima berdasarkan identifikasi kondisi entitas yang
diperiksa dan juga informasi penting lainnya yang berkaitan. Pemeriksa juga
perlu mempertimbangkan harapan penugasan atas entitas diperiksa apalagi jika
entitas tersebut mempunyai stakeholders yang luas.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<br /></div>
<h2 style="mso-list: l20 level2 lfo3; text-indent: 0in;">
<span style="color: windowtext; font-family: "Calibri","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: windowtext; font-family: "Calibri","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Menilai Risiko
Inheren (Inherent Risk)</span></h2>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Auditor melakukan penilaian risiko
inheren selama tahap perencanaan dan memperbaharui penilaian tersebut selama
audit berlangsung. Auditor harus mengevaluasi informasi yang mempengaruhi
risiko inheren serta memutuskan faktor risiko inheren yang tepat bagi setiap
tujuan audit.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Faktor faktor yang mempengaruhi risiko
inheren :</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0in; mso-list: l14 level1 lfo12; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Sifat bisnis klien</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Risiko inheren untuk akun tertentu
dipengaruhi oleh sifat bisnis klien. Pemahaman auditor atas bisnis klien akan
membantu menilai risiko inheren ini.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0in; mso-list: l14 level1 lfo12; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Hasil audit sebelumnya</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Salah saji yang ditemukan dalam audit
tahun sebelumnya dapat ditemukan lagi dalam audit tahun berjalan. Oleh karena
itu auditor tidak boleh mengabaikan hasil audit tahun sebelumnya selama
mengembangkan proses audit di tahun berjalan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0in; mso-list: l14 level1 lfo12; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Penugasan awal vs penugasan berulang</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Auditor akan memperoleh pengalaman dan
pengetahuan tentang kemungkinan salah saji setelah mengaudit klien selama
beberapa tahun. Auditor menetapkan risiko inheren yang tinggi pada tahun
pertama audit dan mengurangi tinggkat risikonya pada tahun berikutnya karena
telah semakin memahami klien.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0in; mso-list: l14 level1 lfo12; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Pihak pihak yang terkait</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Pihak yang terkait yaitu perusahaan
induk dengan perusahaan anak, serta manajemen dan entitas perusahaan. Risiko
inheren atas transaksi pihak yang terkait ini sangat tinggi karena kemungkinan
salah saji yang lebih besar.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0in; mso-list: l14 level1 lfo12; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Transaksi non rutin</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Transaksi yang tidak biasa bagi klien
lebih besar resikonya dibandingkan transaksi rutin karen pengalaman untuk
transaksi non rutin masih sedikit.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0in; mso-list: l14 level1 lfo12; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">f.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Pertimbangan yang
diperlukan untuk mencatat saldo akun dan transaksi dengan tepat</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Auditor harus memperbesar risiko
inheren karena banyak akun memerlukan estimasi dan banyak pertimbangan
manajemen.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0in; mso-list: l14 level1 lfo12; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">g.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Unsur unsur populasi</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Seluruh item yang membentuk populasi
mempengaruhi ekspektasi auditor mengenai salah saji yang material</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0in; mso-list: l14 level1 lfo12; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">h.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Faktor faktor yang berkaitan dengan pelaporan
keuangan yang curang dan misapropriasi aktiva</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Menurut konsep maupun praktik sangat
sulit memisahkan faktor faktor risiko kecurangan ke dalam risiko yang dapat
diterima ataupun risiko inheren.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Menurut Petunjuk Teknis Penilaian Risiko
Pemeriksaan BPK</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Secara kualitatif, risiko inheren
terbagi menjadi lebih rendah dan lebih tinggi. Pemeriksa dapat
mendokumentasikan penilaian risiko inherennya pada setiap level melalui
formulir Audit Risk Matrix (ARM). Berdasarkan analisis pada matriks ARM maka
dihasilkan akun-akun apa saja yang signifikan dan beresiko tinggi terhadap
kewajaran laporan keuangan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0in; mso-list: l1 level1 lfo17; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Lebih tinggi atau 100%. Pada saat pemeriksa
mengidentifikasi risiko tertentu atau faktor lain yang menimbulkan keyakinan
bahwa terdapat kemungkinan yang lebih besar akan terjadinya kesalahan atas hal
yang menurut pemeriksaan penting, pemeriksa akan menilai risiko inheren bagi
asersi laporan keuangan yang relevan dengan kriteria lebih tinggi. Pemeriksa
juga menganggap risiko inheren sebagai 100% sebagai hasil pertimbangan
profesionalnya dan bersifat konservatif.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0in; mso-list: l1 level1 lfo17; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Lebih rendah atau <100%. Jika pemeriksa
yakin bahwa kecil kemungkinan terjadinya kesalahan atas hal yang menurut
pemeriksaan penting (dengan asumsi tidak ada pengendalian), pemeriksa akan
memberi penilaian dengan kriteria lebih rendah.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0in; text-align: justify;">
<br /></div>
<h2 style="mso-list: l20 level2 lfo3; text-indent: 0in;">
<span style="color: windowtext; font-family: "Calibri","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: windowtext; font-family: "Calibri","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Menilai Risiko
Deteksi Yang Direncanakan (Planned Detection Risk)</span></h2>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Para auditor menetapkan tingkat risiko
deteksi yang dapat diterima (risiko deteksi yang direncanakan) yang
mempengaruhi tes-tes substantif yang mereka lakukan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0in; mso-list: l13 level1 lfo18; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Jika tingkat risiko deteksi yang direncanakan
rendah, maka auditor akan mengumpulkan bukti sebanyak mungkin untuk menurunkan
risiko kesalahan saji .</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0in; mso-list: l13 level1 lfo18; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Tingkat risiko deteksi yang direncanakan
tinggi maka auditor mengurangi pengumpulan bukti .</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Menurut Petunjuk Teknis Penilaian Risiko Pemeriksaan
BPK,</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Ada dua jenis risiko deteksi berkaitan
dengan audit sampling, yaitu risiko prosedur analitis dan risiko pengujian
substantive.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0in; mso-list: l15 level1 lfo19; tab-stops: 1.0in; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Risiko prosedur analitis berasal dari
keputusan pemeriksa untuk menggunakan pertimbangannya dan menentukan apakah
prosedur analitis merupakan prosedur yang efektif dan efisien dalam mendapatkan
bukti pemeriksaan yang memadai.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0in; mso-list: l15 level1 lfo19; tab-stops: 1.0in; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Penilaian risiko prosedur analitis sangat
subyektif dan sulit untuk dikuantifikasikan. Oleh sebab itu biasanya pemeriksa
secara konservatif memberikan nilai risiko ini cukup tinggi, yaitu antara 40%
hingga 100%.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0in; tab-stops: 1.0in; text-align: justify;">
<br /></div>
<h2 style="mso-list: l20 level2 lfo3; text-indent: 0in;">
<span style="color: windowtext; font-family: "Calibri","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">D.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: windowtext; font-family: "Calibri","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Menilai Risiko
Pengendalian (Control Risk)</span></h2>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Auditor harus<b style="mso-bidi-font-weight: normal;"> </b>memahami perancangan dan pengimplementasian pengendalian internal
untuk melakukan penilaian pendahuluan atas risiko pengendalian. Setelah
memahami pengendalian internal, auditor dapat membuat penilaian pendahuluan
atas risiko pengendalian sebagai bagian dari penilaian risiko secara
keseluruhan. Penilaian ini merupakan ukuran ekspektasi auditor bahwa
pengendalian internal akan mencegah salah saji material atau mendeteksi dan
mengoreksinya jika terjadi.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Banyak auditor menggunakan matriks
risiko pengendalian (control risk matrix) untuk membantu proses penilaian
risiko pengendalian. Tujuannya adalah menyediakan cara yang mudah untuk
mengatur penilaian risiko pengendalian bagi setiap tujuan audit.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Langkah langkah dalam penilaian risiko
pengendalian:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0in; mso-list: l4 level1 lfo22; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Mengidentifikasi
tujuan audit</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0in; mso-list: l4 level1 lfo22; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Mengidentifikasi
pengendalian yang ada</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0in; mso-list: l4 level1 lfo22; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Menghubungkan
pengendalian dengan tujuan audit</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0in; mso-list: l4 level1 lfo22; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Mengidentifikasi
dan mengevaluasi defisiensi pengendalian, defisiensi yang signifikan dan
kelemahan yang material</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0in; mso-list: l4 level1 lfo22; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Menghubungkan
defisiensi yang signifikan dan kelemahan yang material dengan tujuan audit
terkait.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0in; mso-list: l4 level1 lfo22; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Menilai risiko
pengendalian untuk setiap tujuan audit.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Menurut Petunjuk Teknis Penilaian Risiko
Pemeriksaan BPK</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Setelah pemeriksa menilai risiko
inheren, risiko pengendalian juga harus dinilai sebagai bagian proses penilaian
risiko dalam pemeriksaan keuangan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Penilaian risiko pengendalian
merupakan estimasi terhadap risiko pengendalian intern yang sangat bergantung
pada bagaimana hasil evaluasi pemeriksa yang bersangkutan terhadap pengendalian
intern entitas yang diperiksa, meskipun pertimbangan profesional pemeriksa
masih juga menentukan. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Apabila sistem pengendalian intern
entitas yang diperiksa telah dirancang secara memadai, dan pengujian ketaatan
yang dilaksanakan pemeriksa menunjukkan bahwa pengendalian tersebut telah
dijalankan secara memadai pula, maka pemeriksa akan merasa bahwa pengendalian
intern tersebut dapat diandalkan, yang berarti bahwa dia akan memberikan
estimasi yang cukup rendah terhadap risiko ini. Demikian pula sebaliknya.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Berdasarkan matriks CRM, Pemeriksa
dapat menilai risiko pengendalian menjadi "minimum”, "moderat” atau
"maksimum”untuk dimasukkan kedalam matriks ARM.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0in; mso-list: l6 level1 lfo20; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Minimum atau keyakinan pemeriksa sangat
terjamin atas efektivitas pengendalian intern dengan rentang risiko
pengendalian sebesar 10-30%. Pemeriksa menilai pengendalian sebagai efektif dan
melaksanakan test of controls untuk mengkonfirmasikan bahwa pengendalian telah
beroperasi secara efektif sepanjang periode.<span style="mso-spacerun: yes;">
</span>Pemeriksa mengevaluasi kecukupan dari bukti yang sudah diperoleh serta
apakah bukti ini mendukung penilaian "minimum". Jika pemeriksa
menyimpulkan bahwa bukti-bukti pemeriksaan tidak mendukung penilaian ini,
pemeriksa mempertimbangkan kembali evaluasinya atas efektivitas
pengendalian.<span style="mso-spacerun: yes;"> </span>Jika pengendalian
ditemukan ternyata tidak efektif, pemeriksa menilai risiko pengendalian sebagai
"maksimum".</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0in; mso-list: l6 level1 lfo20; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Moderat atau keyakinan pemeriksa cukup
terjamin atas efektivitas pengendalian intern dengan rentang risiko
pengendalian sebesar 31-70%. Pemeriksa menyimpulkan bahwa desain dari
pengendalian adalah efektif, tetapi pemeriksa tidak melakukan test of controls
untuk mengkonfirmasikan efektifitas pelaksanaannya sepanjang periode.<span style="mso-spacerun: yes;"> </span>Pemeriksa juga mempertimbangkan apakah
pelaksanaan walkthrough yang dilakukan oleh pemeriksa terhadap pengendalian
memberikan bukti yang cukup untuk menilai risiko sebagai "moderat".
Jika pemeriksa menyimpulkan bahwa bukti tidak mendukung penilaian ini,
pemeriksa mempertimbangkan untuk mendapatkan bukti-bukti tambahan untuk
mendukung penilaian “moderat”, atau menilai risiko pengendalian sebagai
"maksimum".<span style="mso-spacerun: yes;"> </span>Penilaian risiko
pengendalian ini tidak berlaku untuk akun-akun atau asersi-asersi yang
dipengaruhi oleh transaksi-transaksi yang bersifat estimasi, seperti
penyusutan, penyisihan piutang ragu-ragu.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0in; mso-list: l6 level1 lfo20; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Maksimum atau keyakinan pemeriksa tidak
terjamin atas efektivitas pengendalian intern dengan rentang risiko
pengendalian sebesar 71-100%. Pemeriksa menilai risiko pengendalian sebagai
maksimum ketika (1) bukti pemeriksaan mengindikasikan bahwa pengendalian tidak
efektif, atau (2) setelah memperoleh pemahaman yang memadai mengenai proses
entitas yang diperiksa:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0in; mso-list: l7 level1 lfo21; tab-stops: 1.0in; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Pemeriksa percaya
bahwa pengendalian nampaknya akan tidak efektif, atau</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0in; mso-list: l7 level1 lfo21; tab-stops: 1.0in; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Pemeriksa sudah
mengidentifikasi prosedur-prosedur uji substantif yang efisien dan efektif yang
diyakini penting untuk mendukung saldo akun terkait.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<br /></div>
<h2 style="mso-list: l20 level2 lfo3; text-indent: 0in;">
<span style="color: windowtext; font-family: "Calibri","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">E.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: windowtext; font-family: "Calibri","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Menilai Risiko
Kecurangan</span></h2>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Dalam menilai risiko kecurangan, SAS
99 memberikan pedoman bagi auditor. Auditor harus mempertahankan sikap
skeptisisme profesional ketika memepertimbangkan serangkaian informasi termasuk
faktor faktor risiko kecurangan, untuk dapat mengidentifikasi dan menanggapi
risiko kecurangan</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0in; mso-list: l5 level1 lfo13; text-align: justify; text-indent: -22.5pt;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Skeptisisme
professional</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0in; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Selama penugasan, bahwa tim auditor harus
mempertahankan sikap dan pikiran yang selalu mempertanyakan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0in; mso-list: l5 level1 lfo13; text-align: justify; text-indent: -22.5pt;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Evaluasi kritis
atas bukti</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0in; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Auditor harus menyelidiki secara mendalam
permasalahan dan kemungkinan kesalahan salah saji yang material karen
kecurangan. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0in; mso-list: l5 level1 lfo13; text-align: justify; text-indent: -22.5pt;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Komunikasi di
antara tim audit</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0in; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Diantara auditor dapat saling bertukar
pendapat terutama dengan yang telah berpengalaman mengenai penilaian risiko
kecurangan, dan bagaimana kecurangan kecurangan itu biasanya terjadi dalam organisasi
atau entitas yang diaudit.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0in; mso-list: l5 level1 lfo13; text-align: justify; text-indent: -22.5pt;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Mengajukan
pertanyaan kepada manajemen</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0in; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Untuk menilai risiko kecurangan, auditor dapat
menanyakan beberapa pertanyaan secara langsung kepada manajemen ataupun pihak
lain dalam organisasi, sehingga terbuka kesempatan datangnya informasi yang
dalam kondisi lain tidak diungkapkan oleh manajemen ataupun pihak lain dalam
organisasi.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0in; mso-list: l5 level1 lfo13; text-align: justify; text-indent: -22.5pt;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Prosedur analitis</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0in; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Auditor harus melakukan prosedur analitis
selama tahapan perencanaan audit dan penyelesaian audit untuk membantu
mengidentifikasi kecurangan kecurangan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0in; mso-list: l5 level1 lfo13; text-align: justify; text-indent: -22.5pt;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">f.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Faktor faktor
risiko</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0in; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Untuk menilai resiko kecurangan, kondisi yang
harus diperhatikan adalah<span style="mso-spacerun: yes;"> </span>adanya faktor
faktor risiko kecurangan (segitiga kecurangan/ fraud triangle)</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0in; mso-list: l17 level1 lfo14; text-align: justify; text-indent: -22.5pt;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Insentif/tekanan</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0in; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Manajemen atau pegawai merasakan insentif atau
tekanan untuk melakukan kecurangan. Insentif yang umum bagi entitas untuk
memanipulasi laporan keuangan adalah menurunnya prospek keuangan entitas.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0in; mso-list: l17 level1 lfo14; text-align: justify; text-indent: -22.5pt;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Kesempatan</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0in; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Situasi yang membuka kesempatan bagi manajemen
atau pegawai lain untuk melakukan kecurangan. Risiko kecurangan yang lebih
besar akan dihadapi oleh entitas yang menggunakan banyak pertimbangan dan
estimasi dalam operasinya.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0in; mso-list: l17 level1 lfo14; text-align: justify; text-indent: -22.5pt;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Perilaku/rasionalisasi</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0in; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Karakter, sikap dan nilai nilai etis yang
membolehkan manajemen dan pegawai lain bersikap curang atau lingkungan yang
menekan dan membuat adanya rasionalisasi tindakan curang.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<br /></div>
<h1 style="margin-left: 0in; mso-list: l20 level1 lfo3; text-indent: 0in;">
<span style="color: windowtext; font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">IV.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: windowtext; font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">HUBUNGAN ANTARA RESIKO DENGAN BUKTI AUDIT DAN
FAKTOR YANG MEMPENGARUHI RESIKO</span></h1>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify;">
<span style="height: 275px; left: 0px; margin-left: 84px; margin-top: 2px; mso-ignore: vglayout; position: absolute; width: 59px; z-index: 251770880;"><img height="275" src="file:///C:%5CDOCUME%7E1%5CPipip%5CLOCALS%7E1%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_image004.png" width="59" /></span><span style="height: 92px; left: 0px; margin-left: 598px; margin-top: 14px; mso-ignore: vglayout; position: absolute; width: 12px; z-index: 251773952;"><img height="92" src="file:///C:%5CDOCUME%7E1%5CPipip%5CLOCALS%7E1%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_image005.png" width="12" /></span><span style="height: 2px; left: 0px; margin-left: 294px; margin-top: 14px; mso-ignore: vglayout; position: absolute; width: 311px; z-index: 251771904;"><img height="2" src="file:///C:%5CDOCUME%7E1%5CPipip%5CLOCALS%7E1%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_image006.png" width="311" /></span><span style="mso-ignore: vglayout; position: relative; z-index: 251765760;"><span style="height: 68px; left: 0px; left: 140px; position: absolute; top: -2px; width: 160px;"><img alt="Rounded Rectangle: Resiko Akseptibilitas Audit" height="68" src="file:///C:%5CDOCUME%7E1%5CPipip%5CLOCALS%7E1%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_image007.png" width="160" /></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Faktor</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify;">
<span style="height: 75px; left: 0px; margin-left: 390px; margin-top: 5px; mso-ignore: vglayout; position: absolute; width: 2px; z-index: 251777024;"><img height="75" src="file:///C:%5CDOCUME%7E1%5CPipip%5CLOCALS%7E1%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_image008.png" width="2" /></span><span style="height: 2px; left: 0px; margin-left: 294px; margin-top: 5px; mso-ignore: vglayout; position: absolute; width: 98px; z-index: 251776000;"><img height="2" src="file:///C:%5CDOCUME%7E1%5CPipip%5CLOCALS%7E1%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_image009.png" width="98" /></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Yang</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 115%;">D</span></b></div>
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</span><span style="height: 41px; left: 0px; margin-left: 548px; margin-top: 5px; mso-ignore: vglayout; position: absolute; width: 2px; z-index: 251784192;"><img height="41" src="file:///C:%5CDOCUME%7E1%5CPipip%5CLOCALS%7E1%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_image010.png" width="2" /></span><span style="height: 2px; left: 0px; margin-left: 204px; margin-top: 5px; mso-ignore: vglayout; position: absolute; width: 346px; z-index: 251783168;"><img height="2" src="file:///C:%5CDOCUME%7E1%5CPipip%5CLOCALS%7E1%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_image011.png" width="346" /></span><span style="height: 49px; left: 0px; margin-left: 204px; margin-top: 5px; mso-ignore: vglayout; position: absolute; width: 2px; z-index: 251782144;"><img height="49" src="file:///C:%5CDOCUME%7E1%5CPipip%5CLOCALS%7E1%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_image012.png" width="2" /></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Mempengaruhi</span>
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</span><span style="height: 12px; left: 0px; margin-left: 471px; margin-top: 35px; mso-ignore: vglayout; position: absolute; width: 30px; z-index: 251781120;"><img height="12" src="file:///C:%5CDOCUME%7E1%5CPipip%5CLOCALS%7E1%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_image013.png" width="30" /></span><span style="height: 12px; left: 0px; margin-left: 294px; margin-top: 35px; mso-ignore: vglayout; position: absolute; width: 34px; z-index: 251780096;"><img height="12" src="file:///C:%5CDOCUME%7E1%5CPipip%5CLOCALS%7E1%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_image014.png" width="34" /></span><span style="height: 65px; left: 0px; margin-left: 390px; margin-top: 84px; mso-ignore: vglayout; position: absolute; width: 2px; z-index: 251779072;"><img height="65" src="file:///C:%5CDOCUME%7E1%5CPipip%5CLOCALS%7E1%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_image015.png" width="2" /></span><span style="height: 2px; left: 0px; margin-left: 294px; margin-top: 147px; mso-ignore: vglayout; position: absolute; width: 98px; z-index: 251778048;"><img height="2" src="file:///C:%5CDOCUME%7E1%5CPipip%5CLOCALS%7E1%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_image009.png" width="98" /></span><span style="height: 2px; left: 0px; margin-left: 294px; margin-top: 171px; mso-ignore: vglayout; position: absolute; width: 311px; z-index: 251772928;"><img height="2" src="file:///C:%5CDOCUME%7E1%5CPipip%5CLOCALS%7E1%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_image016.png" width="311" /></span><span style="height: 81px; left: 0px; margin-left: 598px; margin-top: 92px; mso-ignore: vglayout; position: absolute; width: 12px; z-index: 251774976;"><img height="81" src="file:///C:%5CDOCUME%7E1%5CPipip%5CLOCALS%7E1%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_image017.png" width="12" /></span><span style="height: 81px; left: 0px; margin-left: 498px; margin-top: 9px; mso-ignore: vglayout; position: absolute; width: 153px; z-index: 251769856;"><img alt="Rounded Rectangle: Bukti Audit yang Direncanakan" height="81" src="file:///C:%5CDOCUME%7E1%5CPipip%5CLOCALS%7E1%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_image018.png" width="153" /></span><span style="height: 81px; left: 0px; margin-left: 324px; margin-top: 9px; mso-ignore: vglayout; position: absolute; width: 154px; z-index: 251768832;"><img alt="Rounded Rectangle: Resiko Deteksi Terencana" height="81" src="file:///C:%5CDOCUME%7E1%5CPipip%5CLOCALS%7E1%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_image019.png" width="154" /></span><span style="height: 53px; left: 0px; margin-left: 140px; margin-top: 18px; mso-ignore: vglayout; position: absolute; width: 160px; z-index: 251767808;"><img alt="Rounded Rectangle: Resiko Inheren" height="53" src="file:///C:%5CDOCUME%7E1%5CPipip%5CLOCALS%7E1%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_image020.png" width="160" /></span><span style="height: 62px; left: 0px; margin-left: 140px; margin-top: 131px; mso-ignore: vglayout; position: absolute; width: 160px; z-index: 251766784;"><img alt="Rounded Rectangle: Resiko Pengendalian" height="62" src="file:///C:%5CDOCUME%7E1%5CPipip%5CLOCALS%7E1%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_image021.png" width="160" /></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Resiko</span>
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<b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 115%;">D</span></b></div>
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<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"> </span>
<br clear="ALL" style="mso-ignore: vglayout;" />
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<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-tab-count: 1;"> </span></span></div>
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<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Gambar di atas mengikhtisarkan
berbagai faktor yang menentukan masing-masing tingkat resiko, pengaruh dari
ketiga komponen resiko pada penetapan resiko deteksi terencana, serta hubungan
keempat faktor resiko tersebut pada bukti audit yang direncanakan. Huruf “D”
pada gambar mengindikasikan suatu hubungan yang searah antara suatu komponen
resiko dengan resiko deteksi terencana atau bukti audit yang direncanakan.
Huruf “I” mengindikasikan suatu hubungan yang terbalik. Sebagai contoh, suatu
peningkatan pada resiko akseptibilitas audit akan mengakibatkan suatu
peningkatan pada resiko deteksi terencana (D) serta suatu penurunan pada bukti
audit yang direncanakan (I).</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Resiko Audit untuk Segmen - segmen</span></b></div>
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<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Baik resiko pengendalian maupun resiko
inheren umumnya ditentukan bagi setiap siklus, setiap akun, dan seringkali pula
bagi setiap tujuan audit, bukan bagi keseluruhan penugasan audit, dan
kemungkinan besar akan sangat bervariasi dari satu siklus ke siklus lainnya,
sari satu akun ke akun lainnya, serta dari satu tujuan audit ke tujuan audit
lainnya untuk suatu penugasan audit saja. Pengendalian intern barangkali
memiliki tingkat keefektifan yang lebih tinggi untuk sejumlah akun yang terkait
dengan saldo daripada atas akun-akun yang terkait dengan aktiva tetap.<span style="mso-spacerun: yes;"> </span>Selanjutnya, resiko pengendalian pun akan
berbeda bagi akun-akun yang berbeda.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Resiko akseptibilitas audit umumnya
ditetapkan oleh auditor selama fase perencanaan dan ditetapkan pada tingkat
yang sama bagi setiap siklus dan akun utama. Para auditor umumnya mempergunakan
tingkat resiko akseptibilitas audit yang sama bagi setiap segmen karena
berbagai faktor yang mempengaruhi tingkat resiko akseptibilitas audit terkait
dengan seluruh aspek penugasan audit, bukan pada masing-masing akun.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Tetapi, pada beberapa kasus, tingkat
resiko akseptibilitas audit yang lebih rendah barangkali akan lebih tepat bagi
suatu akun daripada akun-akun lainnya. Dalam contoh terdahulu, walaupun auditor
memutuskan untuk menggunakan suatu tingkat resiko akseptibilitas audit yang
menengah bagi keseluruhan penugasan audit, auditor dapat saja memutuskan untuk
mengurangi tingkat resiko akseptibilitas audit hingga tingkat yang rendah bila
ternyata persediaan tersebut dipergunakan sebagai jaminan atas suatu kredit
jangka pendek.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Beberapa auditor menggunakan tingkat
resiko akseptibilitas audit yang sama dengan tingkat resiko akseptibilitas
audit atas keseluruhan penugasan audit bagi setiap segmen auditnya, sementara
sejumlah auditor lain menggunakan suatu tingkat resiko akseptibilitas audit
yang lebih tinggi bagi setiap segmen.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Karena tingkat resiko pengendalian dan
tingkat resiko inheren sangat bervariasi dari satu siklus ke siklus lainnya,
dari satu akun ke akun lainnya, atau dari satu tujuan audit ke tujuan audit
lainnya, maka tingkat resiko deteksi terencana serta jumlah bukti audit yang
direncanakan pun semakin bervariasi. Setiap penugasan didasari oleh
situasi-situasi yang berbeda, serta rentang bukti audit yang diperlukan akan
tergantung pada sejumlah situasi yang unik. Sebagai contoh, pada suatu
penugasan audit, akun persediaan barangkali akan membutuhkan pengujian yang
ekstensif akibat dari lemahnya pengendalian intern serta akibat dari
pertimbangan tentang tingkat keusangan yang terjadi dari sejumlah perubahan
teknologi yang terdapat dalam industry. Dalam penugasan audit yang sama, akun
piutang dagang barangkali hanya memerlukan sedikit pengujian saja karena
efektifnya tingkat pengendalian intern yang ada, tingkat penagihan piutang yang
tinggi, serta temuan audit yang baik pada penugasa audit tahun-tahun
sebelumnya. Maka bagi suatu audit atas persediaan, auditor dapat menetapkan
suatu penilaian bahwa di dalam akun tersebut terdapat suatu tingkat resiko
inheren yang tinggi atas suatu salah saji dalam nilai yang terealisasi akibat
dari tingginya potensi keusangan persediaan, tetapi menetapkan suatu tingkat
resiko inheren yang rendah atas suatu salah saji dalam klasifikasi karena<span style="mso-spacerun: yes;"> </span>pada klien tersebut hanya terdapat persediaan
yang dibeli dari pihak ketiga saja.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Pemakai yang dapat ditentukan sebelumnya</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Resiko kecurangan bisa dinilai untuk
seluruh audit atau per siklus, akun dan tujuan. Umpamanya, sebuah insentif kuat
untuk manajemen agar memenuhi harapan pendapatan yang cukup agresif bisa mempengaruhi
audit sedangkan kerentanan terhadap pencurian persediaan bisa mempengaruhi akun
persediaan. Baik untuk resiko kecurangan pelaporan keuangan dan resiko
penyalahgunaan aktiva, fokusnya berada pada area khusus dan meningkatnya resiko
kecurangan dan merancang prosedur audit atau mengubah keseluruhan perilaku
audit untuk merespon resiko tersebut.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Mengaitkan Nilai Salah Satu yang Masih Dapat
Ditoleransi dan Resiko-Resiko kepada Tujuan Audit yang Terkait dengan Saldo</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Walaupun merupakan hal yang umum dipraktekkan
untuk melakukan penilaian atas resiko inheren dan resiko pengendalian bagi
setiap tujuan audit yang terkait dengan saldo, tetapi melakukan alokasi
materialitas pada setiap tujuan audit bukanlah hal yang biasa dilakukan. Para
auditor dapat mengasosiasikan sebagian besar resiko pada berbagai tujuan audit
yang berbeda dengan efektif. Menentukan hubungan antara suatu resiko dengan
satu atau dua tujuan audit cukup mudah untuk dilakukan. Sebagai contoh, tingkat
keusangan persediaan kemungkinan besar tidak akan mempengaruhi tujuan audit
lainnya selain dari tujuan audit atas nilai yang terrealisasi. Merupakan hal
yang lebih sulit untuk memutuskan berapa besar seharusnya tingkat materialitas
yang harus dialokasikan pada suatu akun tertentu untuk dialokasikan kembali
pada satu atau dua tujuan audit. Mayoritas auditor tidak memiliki keinginan
untuk melakukan hal tersebut</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Batasan – Batasan Pengukuran</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Satu batasan utama dalam penerapan
model resiko audit ini adalah kesulitan pengukuran berbagai komponen model.
Walaupun auditor telah mencoba upaya yang terbaik dalam membuat perencanaan
audit, penilaian atas resiko akseptibilitas audit, resiko inheren, dan resiko
pengendalian, serta selanjutnya atas resiko deteksi terencana sangatlah
subyektif dan terdiri dari sejumlah perkiraan terbaik. Untuk mengimbangi
masalah pengukuran ini sebagian besar auditor mempergunakan istilah – istilah
pengukuran yang lebar dan subyektif, seperti rendah, sedang, dan tinggi.</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 0.9pt; width: 666px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.7pt;" valign="top" width="104">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 10.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.9pt;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Situasi</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 83.95pt;" valign="top" width="112">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 10.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -29.1pt;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">AAR</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 84.9pt;" valign="top" width="113">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 10.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -23.05pt;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Inheren Risk</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 83.95pt;" valign="top" width="112">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 10.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -22.45pt;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Control Risk</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 83.95pt;" valign="top" width="112">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 10.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -20.9pt;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">PDR</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.05pt;" valign="top" width="113">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 10.0pt; margin-left: 16.65pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -19.35pt;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Jumlah Bukti yang Diperlukan</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.7pt;" valign="top" width="104">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 10.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.9pt;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">1</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 83.95pt;" valign="top" width="112">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 10.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -29.1pt;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Tinggi</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 84.9pt;" valign="top" width="113">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 10.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -23.05pt;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Rendah</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 83.95pt;" valign="top" width="112">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 10.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -22.45pt;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Rendah</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 83.95pt;" valign="top" width="112">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 10.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -20.9pt;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Tinggi</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.05pt;" valign="top" width="113">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 10.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -19.35pt;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Rendah</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.7pt;" valign="top" width="104">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 10.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.9pt;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">2</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 83.95pt;" valign="top" width="112">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 10.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -29.1pt;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Rendah</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 84.9pt;" valign="top" width="113">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 10.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -23.05pt;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Rendah</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 83.95pt;" valign="top" width="112">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 10.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -22.45pt;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Rendah</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 83.95pt;" valign="top" width="112">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 10.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -20.9pt;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Sedang</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.05pt;" valign="top" width="113">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 10.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -19.35pt;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Sedang</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.7pt;" valign="top" width="104">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 10.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.9pt;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">3</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 83.95pt;" valign="top" width="112">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 10.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -29.1pt;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Rendah</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 84.9pt;" valign="top" width="113">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 10.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -23.05pt;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Tinggi</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 83.95pt;" valign="top" width="112">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 10.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -22.45pt;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Tinggi</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 83.95pt;" valign="top" width="112">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 10.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -20.9pt;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Rendah</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.05pt;" valign="top" width="113">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 10.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -19.35pt;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Tinggi</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.7pt;" valign="top" width="104">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 10.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.9pt;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">4</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 83.95pt;" valign="top" width="112">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 10.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -29.1pt;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Sedang</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 84.9pt;" valign="top" width="113">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 10.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -23.05pt;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Sedang</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 83.95pt;" valign="top" width="112">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 10.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -22.45pt;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Sedang</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 83.95pt;" valign="top" width="112">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 10.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -20.9pt;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Sedang</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.05pt;" valign="top" width="113">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 10.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -19.35pt;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Sedang</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.7pt;" valign="top" width="104">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 10.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -9.9pt;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">5</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 83.95pt;" valign="top" width="112">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 10.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -29.1pt;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Tinggi</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 84.9pt;" valign="top" width="113">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 10.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -23.05pt;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Rendah</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 83.95pt;" valign="top" width="112">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 10.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -22.45pt;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Sedang</span></div>
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<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Sedang</span></div>
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<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Sedang</span></div>
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<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Merupakan hal yang cukup sulit untuk
mengukur jumlah bukti audit yang diperlukan bagi suatu tingkat resiko deteksi
terencana tertentu. Suatu program audit khusus yang ditujukan untuk mengurangi
tingkat resiko deteksi hingga tingkat resiko yang direncanakan merupakan suatu
kombinasi atas sejumlah prosedur audit, yang masing-masing mempergunakan suatu
jenis bukti yang berbeda yang diterapkan pada berbagai tujuan audit yang
berbeda pula.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Dalam menetapkan model resiko audit,
auditor sangat memperhatikan masalah overauditing dan underauditing, tetapi
sebagian besar auditor lebih memperhatikan masalah yang terakhir. Underauditing
dapat membawa kantor akuntan public pada kewajiban hokum serta kehilangan
reputasi profesionalnya.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Hubungan antara Resiko, Materialitas, dan
Bukti Audit</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Konsep – konsep materialitas dan
resiko dalam auditing saling terkait erat dan tak terpisahkan. Resiko merupakan
suatu pengukuran atas ketidakpastian, sementara materialitas merupakan suatu
pengukuran atas ukuran atau besaran. Secara bersama-sama, kedua hal tersebut
mengukur tingkat ketidakpastian suatu nilai pada suatu besaran tertentu.
Sebagai contoh, suatu pernyataan bahwa auditor berencana untuk mengumpulkan
bukti audit sedemikian rupa hingga hanya terdapat suatu tingkat resiko (resiko akseptibilitas
audit) sebesar 5 persen saja atas kegagalan dalam mengungkapkan suatu salah
saji yang melebihi nilai salah saji yang masih dapat ditoleransi sebesar
$400,000 (materialitas) merupakan suatu pernyataan yang sangat akurat dan penuh
arti. Jika, baik bagian yang menyatakan risiko atau materialitas dari
pernyataan tersebut dihapuskan, maka pernyataan tersebut tidak akan memiliki
arti apapun. Suatu tingkat risiko sebesar 5 persen tanpa diikuti dengan suatu
ukuran materialitas yang spesifik dapat menyatakan secara tidak langsung bahwa
suatu salah saji yang bernilai $100 atau $1,000,000 pun dapat diterima. Suatu
overstatement sebesar $442,000 tanpa diikuti dengan suatu tingkat risiko yang
spesifik dapat menyatakan secara tidak langsung bahwa suatu tingkat risiko
sebesar 1 persen atau 80 persen pun dapat diterima.</span></div>
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<br /></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: .5in;">
<br /></div>
<h1 style="margin-left: 0in; mso-list: l20 level1 lfo3; text-indent: 0in;">
<span style="color: windowtext; font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">V.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: windowtext; font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">EVALUASI HASIL</span></h1>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="height: 44px; left: 0px; margin-left: 215px; margin-top: 93px; mso-ignore: vglayout; position: absolute; width: 178px; z-index: 251659264;"><img alt="Rounded Rectangle: AcAR = IR x CR x AcDR
" height="44" src="file:///C:%5CDOCUME%7E1%5CPipip%5CLOCALS%7E1%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_image022.png" width="178" /></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Setelah auditor merencanakan penugasan dan
mengumpulkan bukti audit,hasil-hasilnya dapat diyatakan dalam versi evaluasi
model resiko audit. SAS107 menyatakan<span style="mso-spacerun: yes;">
</span>model resiko audit untuk mengevaluasi hasil-hasil audit sebagai</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">di mana:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">AcAR =
Achieved Audit Risk (risiko audit yang dicapai).</span></i><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"> Ukuran risiko yang sudah diambil auditor
bahwa suatu akun dalam laporan disalahsajikan secara material setelah auditor
mengumpulkan bukti audit.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">IR =
Inherent Risk (risiko inheren).</span></i><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">
Factor risiko inheren yang sama yang dibahas dalam perencanaan kecuali sudah
direvisi karena ada informasi baru.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">CR = Control
Risk (risiko pengendalian)</span></i><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">. Risiko
pegendalian yang sama yang telah dibahas sebelumnya kecuali sudah direvisi
selama audit.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">AcDR =
Achieved Detection Risk</span></i><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"> (risiko
deteksi yang dicapai). Ukuran risiko bahawa bukti audit untuk suatu segmen
tidak mendeteksi salah saji yang melampaui salah saji yang dapat ditoleransi,
jika salah saji semacam itu memang ada. Auditor dapat mengurangi risiko deteksi
yang dicapai ini hanya dengan mengumpulkan bukti.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Berdasarkan riset, tidak tepat menggunakan
rumus evaluasi ini untuk benar-benar menghitung risiko audit yang dicapai sebagai
mana yang dinyatakan rumus di atas. Riset menununjukkan bahwa penggunaan rumus
ini dapat mengakibatkan risiko audit yang dicapai kurang saji. Namun, hubungan
yang ada dalam rumus itu valid dan harus digunakan dalam praktik.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Rumus tersebut menunjukkan tiga cara untuk
mengurangi risiko audit yang dicapai ke tingkat yang dapat diterima:</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l10 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Mengurangi risiko inheren</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l10 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Mengurangi risiko pengendalian</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; mso-list: l10 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Mengurangi risiko deteksi yang dapat dicapai
dengan meningkatkan pengujian audit substantive</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Penggabungan ketiga faktor tersebut secara
subjektif untuk mencapai tingkat risiko audit yang cukup rendah membutuhkan
pertimbangan profesional yang matang.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Model risiko audit merupakan model
perencanaan, sehingga penggunaannya terbatas pada mengevaluasi hasil audit
saja.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Model risiko
audit untuk merencanakan Bukti dan mengevaluasi Hasil</span></i></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="height: 453px; left: -6px; mso-ignore: vglayout; position: relative; top: 2px; width: 695px; z-index: 251724800;"><img height="451" src="file:///C:%5CDOCUME%7E1%5CPipip%5CLOCALS%7E1%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_image023.png" width="695" /></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"> </span></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<br clear="ALL" style="mso-ignore: vglayout;" />
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Gambar tersebut menunjukkan model risiko audit
untuk perencanaan dan evaluasi hasil audit. Sisi kana gambar menunjukkan bahwa
pengumpulan bukti yang lebih substantive dapat mengurangi risiko deteksi yang dicapai.
Tingkat risiko deteksi yang dicapai lebih rendah beserta risiko inheren dan
risiko pengendalian yang lebih rendah akan mengurangi risiko audit yang
dicapai.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Meskipun tidak ada kesulitan yang dihadapi
oleh auditor dalam mengumpulkan bukti yang direncanakan dan menyimpulkan bahwa
penilaian setiap risiko sudah wajar atau lebih baik daripada yang diduga
semula, auditor tetap harus sangat hati-hati dalam mengambil keputusan.
Penilaian awal atas risiko pengendalian atau risiko inheren dapat ditetapkan terlalu
rendah atau risiko audit yang dapat diterima ditetapkan terlalu tinggi.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Dalam keadaan seperti itu, auditor harus
mengikuti pendekatan dua langkah.</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Auditor harus merevisi penilaian awal atas
tingkat risiko yang tepat.</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Auditor harus mempertimbangkan dampak revisi
tersebut terhadap kebutuhan bukti, tanpa menggunakan model risiko audit.</span></div>Anonymoushttp://www.blogger.com/profile/13853156165743842919noreply@blogger.comtag:blogger.com,1999:blog-7358382079264150252.post-20963027654580932502012-07-23T11:21:00.004+07:002012-07-23T11:21:48.318+07:00Chord Colbie Cailet - I do<!--[if gte mso 9]><xml>
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<br />
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<span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">INTRO</span></div>
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<span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">D</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">A</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">D</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">G</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">D</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">Dsus4</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">D</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">A7</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<br /></div>
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<span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">VERSE I</span></div>
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<span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">D</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">G</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">It's always been about
me myself and I</span></div>
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<span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">Em</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">A</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>If all relationships were nothing but a
waste of time</span></div>
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<span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">D</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">G</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>I never wanted to be anybody's other half</span></div>
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<span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">Em</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">A</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>I was happy saying I'd a love that wouldn't
last</span></div>
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<span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">Bm</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">D</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">G</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">That was the only way I
knew 'til I met you</span></div>
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<span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">A7</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">*</span></div>
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<span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>You make we wanna say</span></div>
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<br /></div>
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<span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">CHORUS</span></div>
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<span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">D</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">G</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">Em</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">A</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">I do, I do, I do do do
do do do do doo</span></div>
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<span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">D</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">G</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">Em</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">A</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">Yeah, I do, I do, I do
do do do do do do doo</span></div>
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<span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">Bm</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;">
</span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">D</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">'Cause every time before
we spend like maybe yes and maybe no</span></div>
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<span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">G</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">A</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>I can live without it,<span style="mso-spacerun: yes;"> </span>I can let it go</span></div>
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<span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">Bm</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">D</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">Em</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">Ooh, I did, I get myself
into</span></div>
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<span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">A7</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">*<span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">D</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">A</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">D</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">G</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">D</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">Dsus4</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">D</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">A7</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>You make we wanna say I do, I do, I do, I
do, I do,<span style="mso-spacerun: yes;"> </span>I do</span></div>
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<br /></div>
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<span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">VERSE II</span></div>
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<span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">D</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">G</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">Tell me is it only me,
do you feel the same</span></div>
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<span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">Em</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">A</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>You know me well enough to know that I'm not
playing games</span></div>
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<span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">D</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">G</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>I promise I won't turn around and I won't let
you down</span></div>
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<span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">Em</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">A</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>You can trust I've never felt it like I feel
it now</span></div>
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<span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">Bm</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">D</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">G</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">Baby there's nothing,
there's nothing we can't get through</span></div>
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<span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">A7</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">*</span></div>
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<span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>So can we say</span></div>
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<br /></div>
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<span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">CHORUS</span></div>
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<span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">D</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">G</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">Em</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">A</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">I do, I do I do do do do
do do do doo</span></div>
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<span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">D</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">G</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">Em</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">A</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">Oh baby, I do, I do, I
do do do do do do do doo</span></div>
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<span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">Bm</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;">
</span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">D</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">'Cause every time before
we spend like maybe yes and maybe no</span></div>
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<span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">G</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">A</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>I will live without it,<span style="mso-spacerun: yes;"> </span>I will let it go</span></div>
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<span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">Bm</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">D</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">Em</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">What more can I get
myself into?</span></div>
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<span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">A7</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">*</span></div>
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<span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>You make we wanna say</span></div>
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<span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">BRIDGE</span></div>
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<span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">Em</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">A</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">Me a family, a house, a
family</span></div>
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<span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">F#7</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">Bm</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Ooh, can we be a family?</span></div>
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<span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">Em</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">A</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">Bm</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">A</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">G</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>And when I'm eighty years old I'm sitting
next to you</span></div>
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<span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">Gm</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>And will remember when we said</span></div>
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<br /></div>
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<span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">CHORUS</span></div>
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<span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">D</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">G</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">Em</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">A</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">I do, I do, I do do do
do do do do doo</span></div>
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<span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">D</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">G</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">Em</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">A</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">Oh baby, I do, I do, I
do do do do do do do doo</span></div>
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<span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">Bm</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;">
</span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">D</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">'Cause every time before
we spend like maybe yes and maybe no</span></div>
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<span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">G</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;">
</span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">A</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>No I won't live without it,<span style="mso-spacerun: yes;"> </span>I won't let us go</span></div>
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<span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">Bm</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">D</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">Em</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">Just look at what we got
ourselves into</span></div>
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<span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">A7</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">*<span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">D</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">A</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">D</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">G</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">Gm</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">D</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">Dsus4</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">D</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">A7</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>You make we wanna say I do, I do, I do, I
do, I do,<span style="mso-spacerun: yes;"> </span>I do</span></div>
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<span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="color: #007fbf; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">D</span><span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="color: black; font-family: "Courier New"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">Love you.</span></div>Anonymoushttp://www.blogger.com/profile/13853156165743842919noreply@blogger.comtag:blogger.com,1999:blog-7358382079264150252.post-13289825910735297222012-07-23T11:17:00.000+07:002012-07-23T11:18:51.863+07:00gambar-gambar manga<div class="separator" style="clear: both; text-align: left;">
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<br />Anonymoushttp://www.blogger.com/profile/13853156165743842919noreply@blogger.comtag:blogger.com,1999:blog-7358382079264150252.post-30958842543643678472012-07-23T10:59:00.002+07:002012-07-23T10:59:48.955+07:00RESIKO INHEREN, PENILAIAN, DAN BAGAIMANA CARA MEMINIMALISIRNYA PADA KEPOLISIAN<!--[if gte mso 9]><xml>
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<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Risko inheren (inheren risiko) merupakan suatu
ukuran yang dipergunakan oleh auditor dalam menilai adanya kemungkinan bahwa
terdapat sejumlah salah saji yang material (kekeliruan atau kecurangan) dalam
suatu segmen sebelum ia mempertimbangkan keefektifan dan pengendalian intern
yang ada. Dengan mengasumsikan tiadanya pengendalian intern, maka risiko
inheren ini dapat dinyatakan sebagai kerentanan laporan keuangan terhadap
timbulnya salah saji yang material.<span style="mso-spacerun: yes;"> </span>Jika
auditor, dengan mengabaikan pengendalian intern, menyimpulkan bahwa terdapat
suatu kecenderungan yang tinggi atas keberadaan sejumlah salah saji, maka
auditor akan menyimpulkan bahwa tingkat risiko inherennya tinggi.<span style="mso-spacerun: yes;"> </span>pengendalian intern diabaikan dalam menetapkan
dalam menetapkan nilai risiko inheren karena pengendalian intern ini
dipertimbangkan secara terpisah dalam model risiko audit sebagai risiko
pengendalian. Penilaian ini cenderung didasarkan atas sejumlah diskusi yang
telah dilakukan dengan pihak manajemen, pemahaman yang dimiliki akan perusahaan,
serta hasil-hasil yang diperoleh dari tahun-tahun sebelumnya.</span></div>
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<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Berikut adalah contoh beberapa contoh resiko inhern yang dilakukan oleh kepolisian..</span><!--[if gte mso 9]><xml>
<o:OfficeDocumentSettings>
<o:RelyOnVML/>
<o:AllowPNG/>
</o:OfficeDocumentSettings>
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<w:Zoom>0</w:Zoom>
<w:TrackMoves/>
<w:TrackFormatting/>
<w:PunctuationKerning/>
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<w:LidThemeComplexScript>X-NONE</w:LidThemeComplexScript>
<w:Compatibility>
<w:BreakWrappedTables/>
<w:SnapToGridInCell/>
<w:WrapTextWithPunct/>
<w:UseAsianBreakRules/>
<w:DontGrowAutofit/>
<w:SplitPgBreakAndParaMark/>
<w:EnableOpenTypeKerning/>
<w:DontFlipMirrorIndents/>
<w:OverrideTableStyleHps/>
</w:Compatibility>
<m:mathPr>
<m:mathFont m:val="Cambria Math"/>
<m:brkBin m:val="before"/>
<m:brkBinSub m:val="--"/>
<m:smallFrac m:val="off"/>
<m:dispDef/>
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<m:defJc m:val="centerGroup"/>
<m:wrapIndent m:val="1440"/>
<m:intLim m:val="subSup"/>
<m:naryLim m:val="undOvr"/>
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mso-tstyle-rowband-size:0;
mso-tstyle-colband-size:0;
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mso-para-margin-right:0in;
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mso-para-margin-left:0in;
line-height:115%;
mso-pagination:widow-orphan;
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font-family:"Calibri","sans-serif";
mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;
mso-hansi-font-family:Calibri;
mso-hansi-theme-font:minor-latin;
mso-bidi-font-family:"Times New Roman";
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mso-tstyle-rowband-size:0;
mso-tstyle-colband-size:0;
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mso-border-alt:solid windowtext .5pt;
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mso-pagination:widow-orphan;
font-size:11.0pt;
font-family:"Calibri","sans-serif";
mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;
mso-hansi-font-family:Calibri;
mso-hansi-theme-font:minor-latin;
mso-bidi-font-family:"Times New Roman";
mso-bidi-theme-font:minor-bidi;}
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<![endif]-->
</div>
<div class="MsoNormal">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="height: 21.55pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="background: #F2F2F2; border: solid windowtext 1.0pt; height: 21.55pt; mso-background-themecolor: background1; mso-background-themeshade: 242; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 5.45in;" width="523">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;">INHEREN
RISK</b></div>
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<td style="background: #F2F2F2; border-left: none; border: solid windowtext 1.0pt; height: 21.55pt; mso-background-themecolor: background1; mso-background-themeshade: 242; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.2in;" width="115">
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<b style="mso-bidi-font-weight: normal;">CONTROL
<br />
ASSESMENT</b></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;">(1
- 3)</b></div>
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<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 5.45in;" valign="top" width="523">
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<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Fasilitas
negara digunakan sebagai kepentingan pribadi.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.2in;" width="115">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
2</div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 5.45in;" valign="top" width="523">
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Masyarakat
di kenakan tarif apabila meminta bantuan kepada kepolisian yang membebani si
pelapor atau si peminta bantuan.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.2in;" width="115">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
2</div>
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<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Menyelenggarakan
kegiatan atau razia tanpa izin di jalanan dengan tujuan mendapatkan
penghasilan tambahan dan terkadang melakukan tindakan-tindakan dengan tidak
sopan dan anarkis . </div>
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3</div>
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<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Membunyikan
sirine dan menyalakan lampu rotator hanya untuk menghindari kemacetan atau
melintasi jalanan dengan bebas tanpa di sertai tugas.</div>
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1</div>
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<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 5.45in;" valign="top" width="523">
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<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Lebih
banyak terlihat duduk santai di warung-warung atau di pos-pos polisi dari
pada berdiri di jalanan mengatur kelancaran lalu lintas.</div>
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2</div>
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<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 5.45in;" valign="top" width="523">
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<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Penegakan
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3</div>
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<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Berada
dibalik kejahatan dan bekerja sama dengan mereka atau Sebagai pelindung para
preman jalanan dan para pelaku kejahatan untuk mendapatkan keuntungan.</div>
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1</div>
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<br /></div>
<div class="MsoNormal" style="text-align: justify;">
Dilihat dari <i style="mso-bidi-font-style: normal;">Inheren Risk </i>bahwa Menyelenggarakan kegiatan atau razia tanpa izin
di jalanan dengan tujuan mendapatkan penghasilan tambahan dan terkadang
melakukan tindakan-tindakan dengan tidak sopan dan anarkis mempunyai <i style="mso-bidi-font-style: normal;">Control Assesment </i>yang tinggi dan
menjadi fokus saya untuk bagaimana cara meminimalisirnya, adapun cara-caranya
sebagai berikut.</div>
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<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Peningkatan
pengawasan yang tegas dan ketat terhadap para anggota polisi.</div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l1 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Adanya
pusat-pusat pelayanan pelaporan bagi masyarakat yang lebih mudah dan dapat
dijangkau.</div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span lang="AF" style="mso-ansi-language: AF; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="AF" style="mso-ansi-language: AF; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Setiap anggota polisi lebih
di tekankan bahwa dalam melaksanakan tugas dan wewenangnya, pejabat kepolisian
senantiasa bertindak berdasarkan norma agama, kesopanan, kesusilaan, serta
menjunjung tinggi hak asasi manusia (Pasal 19 : Ayat 1).</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l1 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Setiap
anggota polisi di uji apakah mereka mengetahui tugas dan wewenangnya yang
Sesuai dengan tugas dan wewenang kepolisian yang diatur dalam UU pasal 14 dan
pasal 13 tentang kepolisian.</div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l1 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Kesejahteraan
setiap anggota polisi lebih ditingkatkan dan diperhatikan.</div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 10.0pt; margin-left: .5in; margin-right: 0in; margin-top: 12.0pt; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"> </span></div>Anonymoushttp://www.blogger.com/profile/13853156165743842919noreply@blogger.comtag:blogger.com,1999:blog-7358382079264150252.post-31007591005495144762012-07-23T10:42:00.000+07:002012-07-23T10:42:08.709+07:00Contoh Makalah Skripsi Bab 1 s/d Bab 3<!--[if !mso]>
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<br />
<div class="WordSection1">
<div class="Title1" style="line-height: 150%;">
<span lang="SV" style="font-family: "Times New Roman","serif";">PERBEDAAN
PERSEPSI MAHASISWA AKUNTANSI SEMESTER<span style="mso-spacerun: yes;">
</span>AWAL DAN SEMESTER AKHIR TERHADAP PROFESI AKUNTAN</span></div>
<div class="Title1" style="line-height: 150%;">
<span lang="SV" style="font-family: "Times New Roman","serif";">(Studi
Kasus di Fakultas Ekonomi Universitas Pakuan)</span></div>
<div class="Title1" style="line-height: 150%;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: normal; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 14.0pt;">DIAJUKAN UNTUK MEMENUHI TUGAS </span></b></div>
<div align="center" class="MsoNormal" style="line-height: normal; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 14.0pt;">MATA KULIAH METODE PENELITIAN</span></b></div>
<div align="center" class="MsoNormal" style="line-height: normal; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 14.0pt;">JURUSAN AKUNTANSI</span></b></div>
<div class="Title1" style="line-height: 150%;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 14.0pt;"></span></div>
<div class="Title1" style="line-height: 150%;">
<br /></div>
<div class="Title1" style="line-height: 150%;">
<br /></div>
<div class="Title1" style="line-height: 150%;">
<br /></div>
<div class="Title1" style="line-height: 150%;">
<br /></div>
<div class="Title1" style="line-height: 150%;">
<br /></div>
<div class="Title1" style="line-height: 150%;">
<br /></div>
<div class="Title1" style="line-height: 150%;">
<br /></div>
<div class="Title1" style="line-height: 150%;">
<br /></div>
<div class="Title1" style="line-height: 150%;">
<span lang="SV" style="font-family: "Times New Roman","serif";">Disusun
Oleh :</span></div>
<div class="Title1" style="line-height: 150%;">
<span lang="SV" style="font-family: "Times New Roman","serif";">Enjang
Abdulatif</span></div>
<div class="Title1" style="line-height: 150%;">
<span lang="SV" style="font-family: "Times New Roman","serif";">(022109224)</span></div>
<div class="Title1" style="line-height: 150%;">
<br /></div>
<div class="Title1" style="line-height: 150%;">
<br /></div>
<div class="Title1" style="line-height: 150%;">
<span lang="SV" style="font-family: "Times New Roman","serif";">UNIVERSITAS
PAKUAN</span></div>
<div class="Title1" style="line-height: 150%;">
<span lang="SV" style="font-family: "Times New Roman","serif";">FAKULTAS
EKONOMI BIDANG STUDY AKUNTANSI</span></div>
<div class="Title1" style="line-height: 150%;">
<span lang="SV" style="font-family: "Times New Roman","serif";">2012</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 16.0pt; line-height: 150%; mso-bidi-font-size: 14.0pt;"></span></div>
</div>
<b><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-language: AR-SA; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US;"><br clear="all" style="mso-break-type: section-break; page-break-before: always;" />
</span></b>
<div class="WordSection2">
<div class="Title1" style="line-height: 150%;">
<span lang="SV" style="font-family: "Times New Roman","serif";">KATA
PENGANTAR</span></div>
<div class="Title1" style="line-height: 150%;">
<br /></div>
<div class="Title1" style="line-height: 150%; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; font-weight: normal; line-height: 150%; mso-bidi-font-size: 14.0pt; mso-bidi-font-weight: bold;">Pertama-tama
saya ingin mengucapkan puji dan syukur kepada Tuhan yang Maha Esa yang telah
memberikan karunianya sehingga kami Tugas ini dapat diselesaikan. Saya juga
ingin mengucapkan terima kasih bagi seluruh pihak yang telah membantu saya
dalam pembuatan Tugas ini dan berbagai sumber yang telah saya pakai sebagai
data dan fakta pada tugas ini.</span></div>
<div class="Title1" style="line-height: 150%; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; font-weight: normal; line-height: 150%; mso-bidi-font-size: 14.0pt; mso-bidi-font-weight: bold;"><br />
Saya mengakui bahwa saya adalah manusia yang mempunyai keterbatasan dalam
berbagai hal. Oleh karena itu tidak ada hal yang dapat diselesaikan dengan
sangat sempurna. Begitu pula dengan tugas ini yang telah kami selesaikan. Tidak
semua hal dapat kami deskripsikan dengan sempurna. saya melakukannya semaksimal
mungkin dengan kemampuan yang saya miliki. Di mana saya juga memiliki
keterbatasan kemampuan.</span></div>
<div class="Title1" style="line-height: 150%; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; font-weight: normal; line-height: 150%; mso-bidi-font-size: 14.0pt; mso-bidi-font-weight: bold;"><br />
Maka dari itu seperti yang telah dijelaskan bahwa saya memiliki keterbatasan
dan juga kekurangan, Saya bersedia menerima kritik dan saran dari pembaca yang
budiman. Saya akan menerima semua kritik dan saran tersebut sebagai batu
loncatan yang dapat memperbaiki karya tulis kami di masa datang. Sehingga
semoga tugas berikutnya dapat diselesaikan dengan hasil yang lebih baik.</span></div>
<div class="Title1" style="line-height: 150%;">
<br /></div>
<div class="Title1" style="line-height: 150%;">
<br /></div>
<div class="Title1" style="line-height: 150%; margin-left: 3.0in;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 14.0pt;">Bogor,<span style="mso-spacerun: yes;"> </span>Juli
2012</span></div>
<div class="Title1" style="line-height: 150%; margin-left: 3.0in;">
<br /></div>
<div class="Title1" style="line-height: 150%; margin-left: 3.0in;">
<br /></div>
<div class="Title1" style="line-height: 150%; margin-left: 3.0in;">
<u><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 14.0pt;">Enjang Abdulatif</span></u></div>
</div>
<b><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 16.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-size: 14.0pt; mso-bidi-language: AR-SA; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US;"><br clear="all" style="mso-break-type: section-break; page-break-before: always;" />
</span></b>
<div class="WordSection3">
<div class="Title1" style="line-height: 150%;">
<span lang="SV" style="font-family: "Times New Roman","serif";">DAFTAR
ISI</span></div>
<div class="Title1" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="Title1" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="Title1" style="line-height: 150%; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 14.0pt;">COVER</span></div>
<div class="Title1" style="line-height: 150%; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 14.0pt;">KATA PENGANTAR</span></div>
<div class="Title1" style="line-height: 150%; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 14.0pt;">DAFTAR ISI</span></div>
<div class="Title1" style="line-height: 150%; tab-stops: 68.85pt dotted 5.6in 12.5in; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 14.0pt;">BAB I PENDAHULUAN<span style="mso-tab-count: 1 dotted;">.......................................................................................... </span>1</span></div>
<div class="Title1" style="line-height: 150%; margin-left: 63.0pt; mso-list: l5 level2 lfo7; tab-stops: 63.0pt dotted 5.6in 12.5in; text-align: justify; text-indent: -22.5pt;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; font-weight: normal; line-height: 150%; mso-bidi-font-size: 14.0pt; mso-bidi-font-weight: bold;"><span style="mso-list: Ignore;">1.1<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; font-weight: normal; line-height: 150%; mso-bidi-font-size: 14.0pt; mso-bidi-font-weight: bold;">Latar belakang permasalahan<span style="mso-tab-count: 1 dotted;">.................................................................. </span>1</span></div>
<div class="Title1" style="line-height: 150%; margin-left: 63.0pt; mso-list: l5 level2 lfo7; tab-stops: 63.0pt dotted 5.6in 12.5in; text-align: justify; text-indent: -22.5pt;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; font-weight: normal; line-height: 150%; mso-bidi-font-size: 14.0pt; mso-bidi-font-weight: bold;"><span style="mso-list: Ignore;">1.2<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; font-weight: normal; line-height: 150%; mso-bidi-font-size: 14.0pt; mso-bidi-font-weight: bold;">Rumusan Masalah<span style="mso-tab-count: 1 dotted;">................................................................................... </span>2</span></div>
<div class="Title1" style="line-height: 150%; margin-left: 63.0pt; mso-list: l5 level2 lfo7; tab-stops: 63.0pt dotted 5.6in 12.5in; text-align: justify; text-indent: -22.5pt;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; font-weight: normal; line-height: 150%; mso-bidi-font-size: 14.0pt; mso-bidi-font-weight: bold;"><span style="mso-list: Ignore;">1.3<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; font-weight: normal; line-height: 150%; mso-bidi-font-size: 14.0pt; mso-bidi-font-weight: bold;">Tujuan Penelitian<span style="mso-tab-count: 1 dotted;">..................................................................................... </span>2</span></div>
<div class="Title1" style="line-height: 150%; margin-left: 63.0pt; mso-list: l5 level2 lfo7; tab-stops: 63.0pt dotted 5.6in 12.5in; text-align: justify; text-indent: -22.5pt;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; font-weight: normal; line-height: 150%; mso-bidi-font-size: 14.0pt; mso-bidi-font-weight: bold;"><span style="mso-list: Ignore;">1.4<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; font-weight: normal; line-height: 150%; mso-bidi-font-size: 14.0pt; mso-bidi-font-weight: bold;">Manfaat penelitian<span style="mso-tab-count: 1 dotted;">................................................................................... </span>2</span></div>
<div class="Title1" style="line-height: 150%; margin-left: 63.0pt; mso-list: l5 level2 lfo7; tab-stops: 63.0pt dotted 5.6in 12.5in; text-align: justify; text-indent: -22.5pt;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; font-weight: normal; line-height: 150%; mso-bidi-font-size: 14.0pt; mso-bidi-font-weight: bold;"><span style="mso-list: Ignore;">1.5<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; font-weight: normal; line-height: 150%; mso-bidi-font-size: 14.0pt; mso-bidi-font-weight: bold;">Sistematika Penulisan<span style="mso-tab-count: 1 dotted;">.............................................................................. </span>3</span></div>
<div class="Title1" style="line-height: 150%; tab-stops: 63.0pt dotted 5.6in 12.5in; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 14.0pt;">BAB II KERANGKA PEMIKIRAN<span style="mso-tab-count: 1 dotted;">....................................................................... </span>5</span></div>
<div class="Title1" style="line-height: 150%; tab-stops: 40.5pt 63.0pt dotted 5.6in 12.5in; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 14.0pt;"><span style="mso-tab-count: 1;"> </span></span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; font-weight: normal; line-height: 150%; mso-bidi-font-size: 14.0pt; mso-bidi-font-weight: bold;">2.1<span style="mso-spacerun: yes;"> </span>Kerangka Pemikiran<span style="mso-tab-count: 1 dotted;">................................................................................ </span>5</span></div>
<div class="Title1" style="line-height: 150%; tab-stops: 40.5pt 63.0pt dotted 5.6in right blank 5.75in; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; font-weight: normal; line-height: 150%; mso-bidi-font-size: 14.0pt; mso-bidi-font-weight: bold;"><span style="mso-tab-count: 1;"> </span>2.1<span style="mso-spacerun: yes;"> </span>Permasalahan Dan Batas Masalah<span style="mso-tab-count: 1 dotted;">.......................................................... </span>6<span style="mso-tab-count: 1;"> </span></span></div>
<div class="Title1" style="line-height: 150%; tab-stops: 40.5pt 63.0pt dotted 5.6in 12.5in; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 14.0pt;">BAB III DESAIN PENELITIAN<span style="mso-tab-count: 1 dotted;">............................................................................. </span>8</span></div>
<div class="Title1" style="line-height: 150%; tab-stops: 40.5pt 63.0pt dotted 5.6in 12.5in; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 14.0pt;"><span style="mso-tab-count: 1;"> </span></span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; font-weight: normal; line-height: 150%; mso-bidi-font-size: 14.0pt; mso-bidi-font-weight: bold;">3.1 <span style="mso-tab-count: 1;"> </span>Meteologi Penelitian<span style="mso-tab-count: 1 dotted;">................................................................................ </span>8</span></div>
<div class="Title1" style="line-height: 150%; tab-stops: 40.5pt 63.0pt dotted 5.6in 12.5in; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; font-weight: normal; line-height: 150%; mso-bidi-font-size: 14.0pt; mso-bidi-font-weight: bold;"><span style="mso-tab-count: 2;"> </span>3.1.1 Uji Coba
Alat Ukur Instrumen<span style="mso-tab-count: 1 dotted;">....................................................... </span>8</span></div>
<div class="Title1" style="line-height: 150%; tab-stops: 40.5pt 63.0pt dotted 400.5pt 12.5in; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; font-weight: normal; line-height: 150%; mso-bidi-font-size: 14.0pt; mso-bidi-font-weight: bold;"><span style="mso-tab-count: 2;"> </span>3.1.2 Alat
Analis<span style="mso-tab-count: 1 dotted;">.................................................................................... </span>10</span></div>
<div class="Title1" style="line-height: 150%; tab-stops: 40.5pt 63.0pt; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 14.0pt;">DAFTAR PUSTAKA<span style="mso-tab-count: 1;"> </span></span></div>
<div class="Title1" style="line-height: 150%; tab-stops: 63.0pt; text-align: justify;">
<br /></div>
<div class="Title1" style="line-height: 150%; tab-stops: 63.0pt; text-align: justify;">
<br /></div>
<div class="Title1" style="line-height: 150%; tab-stops: .5in; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 14.0pt;"><span style="mso-tab-count: 1;"> </span></span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 16.0pt; line-height: 150%; mso-bidi-font-size: 14.0pt;"><br clear="all" style="mso-special-character: line-break; page-break-before: always;" />
</span></div>
</div>
<b><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 16.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-size: 14.0pt; mso-bidi-language: AR-SA; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US;"><br clear="all" style="mso-break-type: section-break; page-break-before: always;" />
</span></b>
<div class="WordSection4">
<div align="center" class="bodytext" style="line-height: 150%; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-GB" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-ansi-language: EN-GB;">BAB
I</span></b></div>
<h1 style="line-height: 150%; margin-left: 0in; mso-list: none; tab-stops: .5in; text-indent: 0in;">
<span lang="EN-GB" style="font-size: 13.0pt; line-height: 150%; mso-ansi-language: EN-GB;">PENDAHULUAN</span></h1>
<div class="MsoListParagraph" style="line-height: 150%; mso-list: l0 level2 lfo4; text-indent: -.5in;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-GB" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-GB; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.1<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-GB" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-GB;">Latar Belakang Permasalahan</span></b></div>
<div class="bodytext" style="line-height: 150%;">
<span lang="EN-GB" style="font-family: "Times New Roman","serif"; mso-ansi-language: EN-GB;"><span style="mso-tab-count: 1;"> </span>Pendidikan akuntansi sekarang ini mengalami perkembangan
yang sangat luar biasa, apalagi di era globaliasasi saat ini. Kebutuhan perusahaan
terhadap laporan keuangan sebagai alat evaluasi kinerja dan bahan pertimbangan
pengambilan keputusan semakin membutuhkan sumber daya manusia yang banyak dan
kompeten untuk dapat mewujudkan laporan keuangan tersebut. Diperkuat lagi
adanya peraturan perundang-undangan pemerintah yang sengaja dikeluarkan untuk
memenuhi tanggung jawab fiskal mereka kepada pihak pemerintah. Peraturan ini
mewajibkan mereka untuk membuat laporan keuangan.<span style="mso-spacerun: yes;"> </span>Tuntutan ini mengarahkan<span style="mso-spacerun: yes;"> </span>mereka untuk memiliki unit atau departemen
tertentu yang khusus bertanggung jawab untuk menyelesaikan laporan tersebut.
Dampak ini melatarbelakangi para aktivitas akademik untuk mempersiapkan tenaga
ahli yang diharapkan mampu menyelesaikan tugas-tugas tersebut.</span></div>
<div class="bodytext" style="line-height: 150%;">
<span lang="EN-GB" style="font-family: "Times New Roman","serif"; mso-ansi-language: EN-GB;"><span style="mso-tab-count: 1;"> </span>Dalam perkembangannya profesi akuntan memang sangat
diminati para lulusan sekolah menengah, hasil SPMB (Seleksi Penerimaan
Mahasiswa Baru) sekarang berubah mejadi Seleksi Nasional Masuk Perguruan Tinggi
Negri (SNMPTN)<span style="mso-spacerun: yes;"> </span>menunjukkkan bahwa selama
lima tahun terakhir rating Jurusan Akuntansi sangat dimininati para siswa. Hal
ini menunjukkan adanya antusiasme sebagian mereka untuk memilih Jurusan
Akuntansi. Umumnya para mahasiswa mempercayai bahwa profesi akuntan sangat
diminati karena beberapa alasan yang selama ini dapat mereka lihat sendiri di
lapangan bagaimana kehidupan<span style="mso-spacerun: yes;"> </span>mereka yang
bekerja pada profesi akuntan telah menghantarkan kepada kehidupan yang lebih
baik, profesi akuntan sangat memberikan peluang buat mereka untuk bisa
memperoleh penghasilan yang cukup memadai, prestise dalam lingkungan
keseharian, dan kesempatan atau peluang kerja yang masih sangat terbuka lebar
di bidang studi ini. Hal ini juga menjadikan lembaga-lembaga pendidikan non
pemerintah berlomba-berlomba<span style="mso-spacerun: yes;"> </span>untuk
menjadikan banyak sarjana akuntansi, maka beberapa universitas swasta banyak
yang membuka jurusan ini dan tercatat banyak mahasiswa yang tidak terjaring
melalui program seleksi penerimaan mahasiswa baru (SPMB) untuk perguruan tingi
negri memilih untuk meneruskan pendidikannya ke perguruaan tinggai swasta yang membuka
jurusan Akuntansi. </span></div>
<div class="MsoNormal" style="line-height: 200%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-font-width: 120%;">1.2 </span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;">Rumusan Masalah</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Berdasarkan
latar belakang masalah, maka permasalahan yang akan dibahas dapat dirumuskan
sebagai berikut : “Apakah terdapat perbedaan persepsi antara<span style="mso-spacerun: yes;"> </span>mahasiswa semester awal dengan semeter akhir
tentang profesi akuntan dan untuk mengetahui kesempatan kerja yang akan <span style="mso-spacerun: yes;"> </span>diperoleh”</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.3. Tujuan Penelitian</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Penelitian
ini bertujuan untuk mengetahui kesimpulan tentang terdapat tidaknya perbedaan
persepsi antara<span style="mso-spacerun: yes;"> </span>mahasiswa semester awal
dengan semeter akhir tentang profesi akuntan dan untuk mengetahui kesempatan
kerja yang akan diperoleh.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 200%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;">1.4. Manfaat Penelitian</span></b></div>
<div class="MsoNormal" style="line-height: 200%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;">Penelitian
ini diharapkan bermanfaat bagi :</span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: .3in; mso-add-space: auto; mso-list: l2 level1 lfo5; tab-stops: list .3in; text-align: justify; text-indent: -.3in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pembaca, sebagai informasi mengenai ada
tidaknya perbedaan persepsi antara<span style="mso-spacerun: yes;">
</span>mahasiswa semester awal dengan semeter akhir tentang profesi akuntan dan
untuk mengetahui kesempatan kerja yang akan diperoleh.</span></div>
<div class="MsoNormal" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .3in; margin-right: 0in; margin-top: 0in; mso-list: l2 level1 lfo5; tab-stops: list .3in; text-align: justify; text-indent: -.3in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;">Peneliti berikutnya, sebagai referensi
bahan penelitian dan bahan kajian penentuan hipotesis lainnya yang berkaitan.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 180%; margin-left: 21.3pt; tab-stops: 21.3pt 42.55pt 56.7pt; text-align: justify; text-indent: -21.3pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 180%; mso-bidi-font-size: 11.0pt; mso-font-width: 120%;">1.5<span style="mso-tab-count: 1;"> </span>Sistematika Penulisan</span></b></div>
<div class="MsoNormal" style="line-height: 200%; text-align: justify; text-indent: 21.3pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-bidi-font-size: 11.0pt; mso-font-width: 120%;">Sebagaimana gambaran
umum dalam penyusunan skripsi ini sesuai dengan judul, penulis menyusun
pembabakannya dari ringkasan setiap isi, dan bab per bab yang dibagi dalam lima
bab yang diawali dari :</span></div>
<h3 style="line-height: 180%; text-indent: 21.3pt;">
<span style="font-family: "Times New Roman","serif"; font-weight: normal; mso-bidi-font-weight: bold;">BAB I<span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span>:<span style="mso-tab-count: 1;"> </span>PENDAHULUAN</span></h3>
<div class="MsoNormal" style="line-height: 180%; margin-left: 106.35pt; tab-stops: 21.3pt 92.15pt 106.35pt; text-align: justify; text-indent: -106.35pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 180%; mso-bidi-font-size: 11.0pt; mso-font-width: 120%;"><span style="mso-tab-count: 3;"> </span>Pada
bab ini penulis menguraikan alasan pemilihan judul, perumusan<span style="mso-spacerun: yes;"> </span>dan pembatasan masalah, metode penelitian
data guna penyusunan skripsi ini dan sistematika penulisan.a</span></div>
<div class="MsoNormal" style="line-height: 180%; margin-left: 106.35pt; tab-stops: 21.3pt 92.15pt 106.35pt; text-align: justify; text-indent: -106.35pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 180%; mso-bidi-font-size: 11.0pt; mso-font-width: 120%;"><span style="mso-tab-count: 1;"> </span>BAB
II<span style="mso-tab-count: 1;"> </span>:<span style="mso-tab-count: 1;"> </span>KERANGKA MASALAH</span></div>
<div class="MsoNormal" style="line-height: 180%; margin-left: 106.35pt; tab-stops: 21.3pt 92.15pt 106.35pt; text-align: justify; text-indent: -106.35pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 180%; mso-bidi-font-size: 11.0pt; mso-font-width: 120%;"><span style="mso-tab-count: 3;"> </span>Dalam
bab ini penulis menguraikan mengenai kerangka dan dasar pemikiran masalah yang
akan digunakan dalam penelitian </span></div>
<div class="MsoNormal" style="line-height: 180%; margin-left: 106.35pt; tab-stops: 21.3pt 92.15pt 106.35pt; text-align: justify; text-indent: -106.35pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 180%; mso-bidi-font-size: 11.0pt; mso-font-width: 120%;"><span style="mso-tab-count: 1;"> </span>BAB
III<span style="mso-tab-count: 1;"> </span>:<span style="mso-tab-count: 1;"> </span>DESAIN PENELITIAN</span></div>
<div class="MsoNormal" style="line-height: 200%; margin-left: 106.35pt; tab-stops: 21.3pt 92.15pt 106.35pt; text-align: justify; text-indent: -106.35pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-bidi-font-size: 11.0pt; mso-font-width: 120%;"><span style="mso-tab-count: 3;"> </span>Dalam
bab ini penulis mencoba untuk menguraikan tentang metode penelitian, uji coba
alat ukur instrumen<span style="mso-spacerun: yes;"> </span>dan alat analisis yang
akan digunakan dalam pengumpulan data.</span></div>
<div class="MsoNormal" style="line-height: 180%; margin-left: 106.35pt; tab-stops: 21.3pt 92.15pt 106.35pt; text-align: justify; text-indent: -106.35pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 180%; mso-bidi-font-size: 11.0pt; mso-font-width: 120%;"><span style="mso-tab-count: 1;"> </span>BAB
IV<span style="mso-tab-count: 1;"> </span>:<span style="mso-tab-count: 1;"> </span>HASIL PENELITIAN DAN PEMBAHASAN</span></div>
<div class="MsoNormal" style="line-height: 200%; margin-left: 106.35pt; tab-stops: 21.3pt 92.15pt 106.35pt; text-align: justify; text-indent: -106.35pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-bidi-font-size: 11.0pt; mso-font-width: 120%;"><span style="mso-tab-count: 3;"> </span>Dalam
bab ini penulis membahas tentang hasil pengujian instrumen penelitian,
deskripsi dan hasil penelitian, hasil perhitungan dan analisis deskriptif,
serta hasil perhitungan dan pengujian hipotesis.</span></div>
<div class="MsoNormal" style="line-height: 180%; margin-left: 106.35pt; tab-stops: 21.3pt 92.15pt 106.35pt; text-align: justify; text-indent: -106.35pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 180%; mso-bidi-font-size: 11.0pt; mso-font-width: 120%;"><span style="mso-tab-count: 1;"> </span>BAB
V<span style="mso-tab-count: 1;"> </span>:<span style="mso-tab-count: 1;"> </span>KESIMPULAN DAN SARAN-SARAN</span></div>
<div class="MsoNormal" style="line-height: 200%; margin-left: 106.35pt; tab-stops: 21.3pt 92.15pt 106.35pt; text-align: justify; text-indent: -106.35pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-bidi-font-size: 11.0pt; mso-font-width: 120%;"><span style="mso-tab-count: 3;"> </span>Pada
bagian ini merupakan bab terakhir yang berisi kesimpulan dari pembahasan yang
diuraikan diatas serta saran-saran yang dianggap perlu dalam usaha menuju
perbaikan dan kesempurnaan.</span></div>
<div align="center" class="bodytext" style="text-align: center;">
<br /></div>
<div align="center" class="bodytext" style="text-align: center;">
<br /></div>
<div align="center" class="bodytext" style="text-align: center;">
<br /></div>
<div align="center" class="bodytext" style="text-align: center;">
<br /></div>
<div align="center" class="bodytext" style="text-align: center;">
<br /></div>
<div align="center" class="bodytext" style="text-align: center;">
<br /></div>
<div align="center" class="bodytext" style="text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-GB" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-ansi-language: EN-GB;">BAB II</span></b></div>
<div align="center" class="bodytext" style="text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-GB" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-ansi-language: EN-GB;">KERANGKA PEMIKIRAN</span></b></div>
<div align="center" class="bodytext" style="text-align: center;">
<br /></div>
<h1 align="left" style="line-height: 150%; margin-left: .75in; mso-list: l1 level2 lfo3; tab-stops: .5in; text-align: left; text-indent: -.5in;">
<span lang="EN-GB" style="font-size: 13.0pt; line-height: 150%; mso-ansi-language: EN-GB;"><span style="mso-list: Ignore;">2.1<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-GB" style="font-size: 13.0pt; line-height: 150%; mso-ansi-language: EN-GB;">KERANGKA PEMIKIRAN</span></h1>
<div class="bodytext" style="line-height: 150%;">
<span lang="EN-GB" style="font-family: "Times New Roman","serif"; mso-ansi-language: EN-GB;"><span style="mso-tab-count: 1;"> </span>Manusia sebagai mahluk ciptaan Tuhan Yang maha Esa telah
dianugrahi kemampuan untuk menilai atau menentukan jalan hidup yang terbaik
bagi dirinya, dengan memanfaatkan akal dan hati nurani sebagai rahmat
pemberian-Nya. Hal inilah yang menyebabkan perbedaan persepsi tiap-tiap
manusia. Menurut sumber Rahmat Jalaluddin, persepsi adalah pengalaman tentang
objek, peristiwa atau hubungan-hubungan yang diperoleh dengan mengumpulkan
informasi dan menafsirkan pesan atau dengan perkataan lain memberikan makna
pada stimula indrawi.</span></div>
<div class="bodytext" style="line-height: 150%;">
<span lang="EN-GB" style="font-family: "Times New Roman","serif"; mso-ansi-language: EN-GB;"><span style="mso-tab-count: 1;"> </span>Persepsi atas pekerjaan atau profesi adalah sudut pandang
individu terhadap pekerjaan yang akan dilakukannya. Pekerjaan merupakan
sekumpulan tugas dan atau posisi yang memiliki kesamaan kewajiban dan
tugas-tugas pokok dakam suatu organisasi<span style="mso-spacerun: yes;">
</span>atau profesi merupakan urutan pekerjaan utama yang diduduki seseorang
sejak remaja sampai pensiun selama rentang kehidupan (Healy, 1982:8).</span></div>
<div class="bodytext" style="line-height: 150%;">
<span lang="EN-GB" style="font-family: "Times New Roman","serif"; mso-ansi-language: EN-GB;"><span style="mso-tab-count: 1;"> </span>Profesi akuntan menurut Theodorus Tuannakotta terbagi empat
kelompok besar yaitu Akuntan Publik, Akuntan Interen Perusahaan, Akuntan
Pemerintah, dan Akuntan Pendidik. Horngren, Harrison, Robimson, dan Secokusumo
(1997), membagi posisi akuntansi dalam bidang akuntansi menjadi dua area
pengelompokan yang umum, pembagian tersebut adalah akuntan intern perusahaan
dan akuntan publik.</span></div>
<div class="bodytext" style="line-height: 150%;">
<br /></div>
<h1 align="left" style="line-height: 150%; margin-left: .75in; mso-list: l1 level2 lfo3; tab-stops: 31.5pt; text-align: left; text-indent: -.75in;">
<span lang="EN-GB" style="font-size: 13.0pt; line-height: 150%; mso-ansi-language: EN-GB;"><span style="mso-list: Ignore;">2.2<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-GB" style="font-size: 13.0pt; line-height: 150%; mso-ansi-language: EN-GB;">PERMASALAHAN DAN BATASAN MASALAH</span></h1>
<div class="bodytext" style="line-height: 150%;">
<span lang="EN-GB" style="font-family: "Times New Roman","serif"; mso-ansi-language: EN-GB;"><span style="mso-tab-count: 1;"> </span>Sarjana dari Jurusan Akuntansi memiliki kekhususan
tersendiri dibanding sarjana dari jurusan lain, karena lulusan sarjana
Akuntansi dapat lebih leluasa berkiprah kemudian dijadikan sebagai profesi. Hal
inilah yang menjadi alasan mengapa profesi akuntan banyak diminati oleh para
lulusan sekolah menengah, sehingga jurusan Akuntansi menjadi pilihan favorit
bagi mereka untuk meneruskan ke jenjang perguraun tinggi. Dilain hal sebagian
besar mahasiswa yang sudah mengikuti perkuliahan dalam<span style="mso-spacerun: yes;"> </span>proses yang cukup panjang mulai memahami
dan<span style="mso-spacerun: yes;"> </span>mengetahui persoalan yang nyata
ada<span style="mso-spacerun: yes;"> </span>pada dunia profesi akuntan dari
berbagai aspek diantaranya: serapan tenaga kerja, besar penghasilan,
pendidikan<span style="mso-spacerun: yes;"> </span>profesi akuntansi, pembagian
profesi (Akuntan Publik, Akuntan Pendidik, Akuntan Manajemen, Analis Pasar
Modal, dll), dan aktivitas lainnya. </span></div>
<div class="bodytext" style="line-height: 150%;">
<span lang="EN-GB" style="font-family: "Times New Roman","serif"; mso-ansi-language: EN-GB;"><span style="mso-tab-count: 1;"> </span>Pada penelitian ini penulis bermaksud memberikan
batasan-batasan untuk menciptakan fokus penelitian yang lebih akurat. Batasan
masalah yang dilakukan yaitu melakukan analisa terhadap perbedaan persepsi
antara para mahasiswa Akuntansi semester awal (semester 1) dan mahasiswa<span style="mso-spacerun: yes;"> </span>semester akhir (semester 7) di Fakultas
Ekonomi Universitas Pakkuan<span style="mso-spacerun: yes;"> </span>terhadap
profesi akuntan pada empat aspek yaitu: kesempatan kerja yang tersedia untuk
para lulusan sarjana Akuntansi, penghasilan, Pendidikan Profesi Akuntan (PPA),
dan pilihan profesi/karir.</span></div>
<div class="bodytext" style="line-height: 150%;">
<span lang="EN-GB" style="font-family: "Times New Roman","serif"; mso-ansi-language: EN-GB;"><span style="mso-tab-count: 1;"> </span>Berdasarkan kerangka pemikiran, permasalahan dan batasan
masalah tersebut maka hipotesis yang diajukan adalah sebagai berikut: </span></div>
<div class="bodytext" style="line-height: 150%; margin-left: 45.0pt; tab-stops: 27.0pt 45.0pt; text-indent: -45.0pt;">
<span lang="EN-GB" style="font-family: "Times New Roman","serif"; mso-ansi-language: EN-GB;">H01<span style="mso-tab-count: 1;"> </span>=<span style="mso-tab-count: 1;"> </span>Tidak<span style="mso-spacerun: yes;">
</span>terdapat perbedaan yang signifikan antara persepsi mahasiswa<span style="mso-spacerun: yes;"> </span>akuntansi semester awal dan<span style="mso-spacerun: yes;"> </span>semester akhir terhadap kesempatan kerja untuk
sarjana Akuntansi</span></div>
<div class="bodytext" style="line-height: 150%; margin-left: 45.0pt; tab-stops: 27.0pt 45.0pt; text-indent: -45.0pt;">
<span lang="EN-GB" style="font-family: "Times New Roman","serif"; mso-ansi-language: EN-GB;">Ha1<span style="mso-tab-count: 1;"> </span>=<span style="mso-tab-count: 1;"> </span>Terdapat perbedaan persepsi yang signifikan
antara mahasiswa semester awal dan semester akhir terhadap kesempatan kerja
untuk sarjana Akuntansi.</span></div>
<div class="bodytext" style="line-height: 150%; margin-left: 45.0pt; tab-stops: 27.0pt 45.0pt; text-indent: -45.0pt;">
<span lang="EN-GB" style="font-family: "Times New Roman","serif"; mso-ansi-language: EN-GB;">H02<span style="mso-tab-count: 1;"> </span>=<span style="mso-tab-count: 1;"> </span>Tidak<span style="mso-spacerun: yes;">
</span>terdapat perbedaan yang signifikan antara persepsi mahasiswa akuntansi
semester awal dan semester akhir terhadap besaran gaji untuk sarjana Akuntansi</span></div>
<div class="bodytext" style="line-height: 150%; margin-left: 45.0pt; tab-stops: 27.0pt 45.0pt; text-indent: -45.0pt;">
<span lang="EN-GB" style="font-family: "Times New Roman","serif"; mso-ansi-language: EN-GB;">Ha2<span style="mso-tab-count: 1;"> </span>= <span style="mso-tab-count: 1;"> </span>Terdapat perbedaan persepsi yang signifikan
antara mahasiswa semester awal dan semester akhir terhadap besaran gaji<span style="mso-spacerun: yes;"> </span>untuk sarjana Akuntansi</span></div>
<div class="bodytext" style="line-height: 150%; margin-left: 45.0pt; tab-stops: 27.0pt 45.0pt; text-indent: -45.0pt;">
<span lang="FI" style="font-family: "Times New Roman","serif"; mso-ansi-language: FI;">H03<span style="mso-tab-count: 1;"> </span>=<span style="mso-tab-count: 1;"> </span>Tidak terdapat perbedaan yang signifikan
antara persepsi mahasiswa<span style="mso-spacerun: yes;"> </span>akuntansi
semester<span style="mso-spacerun: yes;"> </span>awal dan<span style="mso-spacerun: yes;"> </span>semester akhir terhadap profesionalisme kerja</span></div>
<div class="bodytext" style="line-height: 150%; margin-left: 45.0pt; tab-stops: 27.0pt 45.0pt; text-indent: -45.0pt;">
<span lang="FI" style="font-family: "Times New Roman","serif"; mso-ansi-language: FI;">Ha3<span style="mso-tab-count: 1;"> </span>=<span style="mso-tab-count: 1;"> </span>Terdapat perbedaan persepsi yang signifikan
antara mahasiswa semester awal dan semester akhir terhadap profesionalisme
kerja </span></div>
<div class="bodytext" style="line-height: 150%; margin-left: 45.0pt; tab-stops: 27.0pt 45.0pt; text-indent: -45.0pt;">
<span lang="SV" style="font-family: "Times New Roman","serif"; mso-ansi-language: SV;">H04<span style="mso-tab-count: 1;"> </span>=<span style="mso-tab-count: 1;"> </span>Tidak<span style="mso-spacerun: yes;">
</span>terdapat perbedaan yang signifikan antara persepsi mahasiswa akuntansi semester
awal dan semester akhir terhadap pilihan profesi/karir akuntan</span></div>
<div class="bodytext" style="line-height: 150%; margin-left: 45.0pt; tab-stops: 27.0pt 45.0pt; text-indent: -45.0pt;">
<span lang="FI" style="font-family: "Times New Roman","serif"; mso-ansi-language: FI;">Ha4 <span style="mso-tab-count: 1;"> </span>=<span style="mso-tab-count: 1;"> </span>Terdapat perbedaan persepsi yang signifikan
antara mahasiswa semester awal dan semester akhir terhadap pilihan
profesi/karir akuntan</span></div>
<div align="center" class="bodytext" style="line-height: 150%; margin-left: 45.0pt; tab-stops: 27.0pt 45.0pt; text-align: center; text-indent: -45.0pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="FI" style="font-family: "Times New Roman","serif"; mso-ansi-language: FI;">BAB III</span></b></div>
<div align="center" class="bodytext" style="line-height: 150%; margin-left: 45.0pt; tab-stops: 27.0pt 45.0pt; text-align: center; text-indent: -45.0pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="FI" style="font-family: "Times New Roman","serif"; mso-ansi-language: FI;">DESAIN PENELITIAN</span></b></div>
<h2 style="line-height: 150%; mso-list: none; tab-stops: .5in;">
<span lang="FI" style="font-family: "Times New Roman","serif"; mso-ansi-language: FI;">3.1 <span style="mso-tab-count: 1;"> </span>Metodelogi Penelitian<span style="mso-spacerun: yes;"> </span></span></h2>
<div class="bodytext" style="line-height: 150%;">
<span lang="FI" style="font-family: "Times New Roman","serif"; mso-ansi-language: FI;"><span style="mso-tab-count: 1;"> </span>Metode yang digunakan dalam pengumpulan data dilakukan
dengan dua cara yaitu pengumpulan data sekunder dengan penelitian kepustakaan
dan pengumpulan data primer dengan observasi langsung dan penyebaran kuisioner.</span></div>
<h2 style="line-height: 150%; margin-left: .5in; mso-list: l3 level3 lfo6; tab-stops: .5in; text-indent: -.5in;">
<span lang="FI" style="font-family: "Times New Roman","serif"; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.1.1<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="FI" style="font-family: "Times New Roman","serif"; mso-ansi-language: FI;">Uji Coba Alat<span style="mso-spacerun: yes;"> </span>Ukur
Instrumen</span></h2>
<div class="bodytext" style="line-height: 150%;">
<span lang="FI" style="font-family: "Times New Roman","serif"; mso-ansi-language: FI;"><span style="mso-tab-count: 1;"> </span>Alat ukur/instrumen yang digunakan dalam penelitian ini
adalah kuisioner. Sebelum disebar kepada responden maka pertmakali yang
dilakukan adalah menguji instumen tersebut. Tujuannya adalah untuk menilai
sejauh mana butir-butir pertanyaan dapat dipahami dan dapat mengukur apa yang
seharusnya diukur. Pengujian dilakukan denngan menetapkan sampel dari populasi
dengan menggunakan teknik acak berdasarkan strata (Stratified random sampling)
yaitu Pemilihan sampel secara acak dilakukan dengan terlebih dahulu
mengklasifikasikan suatu populasi ke dalam sub-sub populasi berdasarkan
karakteristik tertentu dari elemen-elemen populasi (misal jenis kelamin, jenis
industri, tahun angkatan). Sampel kemudian dipilih dari sub populasi dengan
metode acak sederhana. (Nur Indriantoro dan Bambang Supomo :1999).</span></div>
<div class="bodytext" style="line-height: 150%;">
<span lang="FI" style="font-family: "Times New Roman","serif"; mso-ansi-language: FI;"><span style="mso-tab-count: 1;"> </span>Kemudian kuisioner disebar dan dilakukan uji validitas dan
reabilitas. Uji validiatas digunakan untuk mengetahui apa yang seharusnya
diukur dan bukan mengukur sesuatu yang lain, Sekaran, dalam Suprihatin (2000).
Menggunakan rumus corrlation produk moment</span></div>
<div class="bodytext" style="line-height: 150%;">
<span lang="FI" style="font-family: "Times New Roman","serif"; mso-ansi-language: FI;"><span style="mso-spacerun: yes;"> </span>r <sub>xy<span style="mso-spacerun: yes;"> </span></sub>= </span><span lang="FI" style="font-family: "Times New Roman","serif"; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman"; mso-text-raise: -19.0pt; position: relative; top: 19.0pt;">
</span><span lang="FI" style="font-family: "Times New Roman","serif"; mso-ansi-language: FI;"></span></div>
<div class="MsoPlainText" style="line-height: 150%; tab-stops: 56.7pt; text-align: justify;">
<br /></div>
<div class="bodytext" style="line-height: 150%;">
<span lang="FI" style="font-family: "Times New Roman","serif"; mso-ansi-language: FI;">dimana : </span></div>
<div class="bodytext" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; tab-stops: .25in .5in;">
<span lang="FI" style="font-family: "Times New Roman","serif"; mso-ansi-language: FI;">r<span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>= <span style="mso-tab-count: 1;"> </span>Koefisien
korelasi antara x dan y</span></div>
<div class="bodytext" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; tab-stops: .25in .5in;">
<span lang="SV" style="font-family: "Times New Roman","serif"; mso-ansi-language: SV;">x<span style="mso-tab-count: 1;"> </span>= <span style="mso-tab-count: 1;"> </span>Jumlah skor variabel x</span></div>
<div class="bodytext" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; tab-stops: .25in .5in;">
<span lang="SV" style="font-family: "Times New Roman","serif"; mso-ansi-language: SV;">y<span style="mso-tab-count: 1;"> </span>= <span style="mso-tab-count: 1;"> </span>Jumlah skor variabel y</span></div>
<div class="bodytext" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; tab-stops: .25in .5in;">
<span lang="ES" style="font-family: "Times New Roman","serif"; mso-ansi-language: ES;">xy<span style="mso-tab-count: 1;"> </span>= <span style="mso-tab-count: 1;"> </span>jumlah hasil kali antara x dan y</span></div>
<div class="bodytext" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; tab-stops: .25in .5in;">
<span lang="ES" style="font-family: "Times New Roman","serif"; mso-ansi-language: ES;">n<span style="mso-tab-count: 1;"> </span>= <span style="mso-tab-count: 1;"> </span>jumlah responden</span></div>
<div class="bodytext" style="line-height: 150%;">
<span lang="ES" style="font-family: "Times New Roman","serif"; mso-ansi-language: ES;">Bila r~hitung<span style="mso-spacerun: yes;"> </span>><span style="mso-spacerun: yes;">
</span>r~tabel berarti pertanyaan dalam kuisioner adalah valid dan dapat
digunakan sebagai alat ukur</span></div>
<div class="bodytext" style="line-height: 150%;">
<span lang="ES" style="font-family: "Times New Roman","serif"; mso-ansi-language: ES;"><span style="mso-tab-count: 2;"> </span>Sementara uji realibilitas Pengujian reabilitas<span style="mso-spacerun: yes;"> </span>adalah berkaitan dengan masalah adanya
kepercayaan terhadap alat test (instrumen). Suatu pertanyaan dapat memiliki
tingkat kepercayaan yang tinggi jika hasil pengujian pertanyaan tersebut
menunjukkan hasil yang tetap (konsisten).<span style="mso-spacerun: yes;">
</span>Uji reabilitas digunakan untuk melihat stabilitas dan konsistensi
instrumen dalam mengukur konsep, Sekaran dalam Suprihatin (2000). Pengujian
reabilitas ini dilakukan dengan uji statistik yaitu<span style="mso-spacerun: yes;"> </span>dengan teknik<span style="mso-spacerun: yes;">
</span>Alpha Cronbach, rumus untuk koefien alpha:<span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoPlainText" style="line-height: 150%; text-align: justify; text-indent: 21.8pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 13.0pt; line-height: 150%; mso-text-raise: -16.0pt; position: relative; top: 16.0pt;">
</span><span style="font-family: "Times New Roman","serif"; font-size: 13.0pt; line-height: 150%;"></span></div>
<div class="bodytext" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif";">dimana:</span></div>
<div class="bodytext" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in;">
<span style="font-family: "Times New Roman","serif";">lambi<span style="mso-tab-count: 1;"> </span>= reliabilitas yang dicari</span></div>
<div class="bodytext" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in;">
<span style="font-family: "Times New Roman","serif";">K <span style="mso-tab-count: 1;"> </span>=<span style="mso-spacerun: yes;"> </span>Banyaknya belahan test</span></div>
<div class="bodytext" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in;">
<span style="font-family: "Times New Roman","serif";">Sj<span style="mso-tab-count: 1;"> </span>= varians belahan j (j=1,2)</span></div>
<div class="bodytext" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in;">
<span style="font-family: "Times New Roman","serif";">Sx<span style="mso-tab-count: 1;"> </span>= Varians skore test</span></div>
<div class="bodytext" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>Selanjutnya indeks reliabilitas
diinterpprestasikan dengan menggunakan tabel interprestasi r, untuk
menyimpulkan bahwa alat ukur yang digunakan cukup reliabel atau tidak. </span><span lang="ES" style="font-family: "Times New Roman","serif"; mso-ansi-language: ES;">Pada
penelitian ini validitas dan reliabilitas data di uji dengan menggunakan SPSS
(Statistical Package for the Social Sciens)</span></div>
<h2 style="line-height: 150%; margin-left: .5in; mso-list: l3 level3 lfo6; tab-stops: .5in; text-indent: -.5in;">
<span lang="ES" style="font-family: "Times New Roman","serif"; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.1.2<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="ES" style="font-family: "Times New Roman","serif"; mso-ansi-language: ES;">Alat Analisis</span></h2>
<div class="bodytext" style="line-height: 150%;">
<span lang="ES" style="font-family: "Times New Roman","serif"; mso-ansi-language: ES;"><span style="mso-tab-count: 1;"> </span>Analisis dilakukan dengan model kualitatif yang
menghasilkan data deskriptif yaitu berupa kata-kata tertulis maupun lisan dari
orang-orang dan perilaku yang diamati, analisis ini di dukung dengan studi dan
literatur atau kepustakaan berdasarkan pendalaman kajian pustaka berupa data
dan angka, sehingga realitas dapat dipahami.</span></div>
<div class="bodytext" style="line-height: 150%;">
<span lang="SV" style="font-family: "Times New Roman","serif"; mso-ansi-language: SV;"><span style="mso-tab-count: 1;"> </span>Kemudian dilakukan analisis kuantitatif dengan menggunakan
alat uji beda rata-rata dengan menggunakan alat statistik Uji Normalitas dan
Uji Mann Whitney (U-Test) dan Uji T-test</span></div>
<div class="bodytext" style="line-height: 150%;">
<span lang="EN-GB" style="font-family: "Times New Roman","serif"; mso-ansi-language: EN-GB;">Rumus Mann-Whitney (U-test)</span></div>
<div class="bodytext" style="line-height: 150%;">
<br /></div>
<div class="MsoPlainText" style="line-height: 150%;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 13.0pt; line-height: 150%; mso-text-raise: -12.0pt; position: relative; top: 12.0pt;">
</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 13.0pt; line-height: 150%; mso-text-raise: -5.0pt; position: relative; top: 5.0pt;">
</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 13.0pt; line-height: 150%;"></span></b></div>
<div class="MsoPlainText" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 13.0pt; line-height: 150%;">dan </span></div>
<div class="MsoPlainText" style="line-height: 150%;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 13.0pt; line-height: 150%; mso-text-raise: -12.0pt; position: relative; top: 12.0pt;">
</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 13.0pt; line-height: 150%; mso-text-raise: -5.0pt; position: relative; top: 5.0pt;">
</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 13.0pt; line-height: 150%;"></span></b></div>
<div class="bodytext" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif";">dimana<span style="mso-spacerun: yes;"> </span>: </span></div>
<div class="bodytext" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in;">
<span style="font-family: "Times New Roman","serif";">n1<span style="mso-tab-count: 1;"> </span>= jumlah sampel 1</span></div>
<div class="bodytext" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in;">
<span style="font-family: "Times New Roman","serif";">n2<span style="mso-tab-count: 1;"> </span>= jumlah sampel 2</span></div>
<div class="bodytext" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in;">
<span style="font-family: "Times New Roman","serif";">U1<span style="mso-tab-count: 1;"> </span>= jumlah peringkat 1</span></div>
<div class="bodytext" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in;">
<span style="font-family: "Times New Roman","serif";">U1<span style="mso-tab-count: 1;"> </span>= jumlah peringkat 2</span></div>
<div class="bodytext" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in;">
<span style="font-family: "Times New Roman","serif";">R1<span style="mso-tab-count: 1;"> </span>= Jumlah rangking pada sampel n1 </span></div>
<div class="bodytext" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in;">
<span lang="PT-BR" style="font-family: "Times New Roman","serif"; mso-ansi-language: PT-BR;">R1<span style="mso-tab-count: 1;"> </span>= Jumlah rangking pada sampel n2</span></div>
<div class="bodytext" style="line-height: 150%;">
<span lang="PT-BR" style="font-family: "Times New Roman","serif"; mso-ansi-language: PT-BR;"><span style="mso-tab-count: 1;"> </span>Pengujian hipotesis dengan menggunakan uji Mann-Whitney U
(U-test) pada tingkat keyakinan 95% (alpha = 0,05) dapat dilihat dari hasil
tingkat signifikansi (p-value/Asymp. Sig)</span></div>
<h3 style="line-height: 150%;">
<span lang="PT-BR" style="font-family: "Times New Roman","serif"; mso-ansi-language: PT-BR;">Keputusan :</span></h3>
<div class="bodytext" style="line-height: 150%;">
<span lang="PT-BR" style="font-family: "Times New Roman","serif"; mso-ansi-language: PT-BR;">Apabila<span style="mso-spacerun: yes;"> </span>p-value/asysimp. sig < alpha = 0.05 maka
Ho ditolak dan Ha diterima</span></div>
<div class="bodytext" style="line-height: 150%;">
<span lang="PT-BR" style="font-family: "Times New Roman","serif"; mso-ansi-language: PT-BR;">Apabila<span style="mso-spacerun: yes;"> </span>p-value/asysimp. sig > alpha = 0.05 maka
Ho diterima dan Ha ditolak</span></div>
<div class="bodytext" style="line-height: 150%;">
<span lang="PT-BR" style="font-family: "Times New Roman","serif"; mso-ansi-language: PT-BR;">Rumus T-test.</span></div>
<div class="bodytext" style="line-height: 150%;">
<b><span lang="PT-BR" style="font-family: "Times New Roman","serif"; mso-ansi-language: PT-BR;"><span style="mso-tab-count: 1;"> </span></span></b><b><span lang="PT-BR" style="font-family: "Times New Roman","serif"; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-text-raise: -15.0pt; position: relative; top: 15.0pt;">
</span></b><b><span lang="PT-BR" style="font-family: "Times New Roman","serif"; mso-ansi-language: PT-BR;"><span style="mso-spacerun: yes;"> </span></span></b><b><span lang="PT-BR" style="font-family: "Times New Roman","serif"; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-text-raise: -5.0pt; position: relative; top: 5.0pt;">
</span></b><span lang="PT-BR" style="font-family: "Times New Roman","serif"; mso-ansi-language: PT-BR;"><span style="mso-tab-count: 3;"> </span><span style="mso-spacerun: yes;"> </span></span></div>
<div class="bodytext" style="line-height: 150%;">
<span lang="PT-BR" style="font-family: "Times New Roman","serif"; mso-ansi-language: PT-BR;">Dimana:</span></div>
<div class="bodytext" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in;">
<span lang="PT-BR" style="font-family: "Times New Roman","serif"; mso-ansi-language: PT-BR;"><span style="mso-tab-count: 1;"> </span>= rata-rata X1</span></div>
<div class="bodytext" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in;">
<span lang="PT-BR" style="font-family: "Times New Roman","serif"; mso-ansi-language: PT-BR;"><span style="mso-tab-count: 1;"> </span>= rata-rata X1</span></div>
<div class="bodytext" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in;">
<sub><span lang="PT-BR" style="font-family: "Times New Roman","serif"; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-text-raise: -5.0pt; position: relative; top: 5.0pt;">
</span></sub><span lang="PT-BR" style="font-family: "Times New Roman","serif"; mso-ansi-language: PT-BR;"><span style="mso-spacerun: yes;">
</span>standard.eror.beda</span></div>
<div class="bodytext" style="line-height: 150%;">
<br /></div>
<div class="bodytext" style="line-height: 150%;">
<span lang="PT-BR" style="font-family: "Times New Roman","serif"; mso-ansi-language: PT-BR;"><span style="mso-tab-count: 1;"> </span>Pengujian hipotesis dengan menggunakan uji-t pada tingkat
keyakinan 95% dan tingkat kesalahan 5%, dengan ketentuan degree of freedom
(d.f) =n1 + n2 -2 atau dapat dilakukan juga dengan melihat p- value, maka
keputusan </span></div>
<div class="bodytext" style="line-height: 150%;">
<span lang="IT" style="font-family: "Times New Roman","serif"; mso-ansi-language: IT;">Apabila<span style="mso-spacerun: yes;"> </span>t~ hit > t~tabel : Ho ditolak dan Ha
diterima, alpha=0,05, df n1 + n2 -2 </span></div>
<div class="bodytext" style="line-height: 150%;">
<span lang="IT" style="font-family: "Times New Roman","serif"; mso-ansi-language: IT;">Apabila<span style="mso-spacerun: yes;"> </span>t~hit < t~ tabel<span style="mso-spacerun: yes;"> </span>: Ho diterima dan Ha ditolak, alpha 0,05; df
n1 + n2 -2</span></div>
<div class="bodytext" style="line-height: 150%;">
<span lang="IT" style="font-family: "Times New Roman","serif"; mso-ansi-language: IT;">Atau</span></div>
<div class="bodytext" style="line-height: 150%;">
<span lang="IT" style="font-family: "Times New Roman","serif"; mso-ansi-language: IT;">Apabila<span style="mso-spacerun: yes;"> </span>p-value/asysimp. sig < alpha = 0.05 maka
Ho ditolak dan Ha diterima</span></div>
<div class="bodytext" style="line-height: 150%;">
<span lang="IT" style="font-family: "Times New Roman","serif"; mso-ansi-language: IT;">Apabila<span style="mso-spacerun: yes;"> </span>p-value/asysimp. sig > alpha = 0.05 maka
Ho diterima dan Ha ditolak</span></div>
<div class="bodytext" style="line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
</div>
<span style="font-family: "Times New Roman","serif"; font-size: 11.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;"><br clear="all" style="mso-break-type: section-break; page-break-before: always;" />
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<div class="WordSection5">
<div class="Title2">
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<br /></div>Anonymoushttp://www.blogger.com/profile/13853156165743842919noreply@blogger.comtag:blogger.com,1999:blog-7358382079264150252.post-41765452964926382882012-07-23T10:05:00.005+07:002012-07-23T10:05:49.592+07:00Chord Secondhand Serenade - Awake<!--[if gte mso 9]><xml>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Intro:
<span style="color: #007fbf;">E</span> - <span style="color: #007fbf;">C#m</span> -
<span style="color: #007fbf;">A</span> - <span style="color: #007fbf;">E</span>-<span style="color: #007fbf;">B</span></span></div>
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<br /></div>
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<br /></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Verse:</span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><span style="color: #007fbf;">E</span><span style="mso-spacerun: yes;"> </span><span style="color: #007fbf;">C#m</span></span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">It's
a shame that it had to be this way</span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><span style="color: #007fbf;">A</span></span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">It's
not enough to say I'm sorry</span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><span style="color: #007fbf;">E</span> - <span style="color: #007fbf;">B</span></span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">It's
not enough to say I'm sorry</span></div>
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<br /></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><span style="color: #007fbf;">E</span></span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Maybe
I'm to blame</span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><span style="color: #007fbf;">C#m</span></span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Or
maybe were the same</span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><span style="color: #007fbf;">A</span></span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">But
either way I can't breathe</span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><span style="color: #007fbf;">E</span><span style="mso-spacerun: yes;"> </span>-<span style="mso-spacerun: yes;"> </span><span style="color: #007fbf;">B</span></span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Either
way I can't breathe</span></div>
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<br /></div>
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<br /></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><span style="color: #007fbf;">A</span> <span style="color: #007fbf;">B</span><span style="mso-spacerun: yes;">
</span><span style="color: #007fbf;">C#m</span></span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">All
I had to say is goodbye</span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><span style="color: #007fbf;">E</span><span style="mso-spacerun: yes;"> </span><span style="color: #007fbf;">A</span></span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">We're
better off this way</span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><span style="color: #007fbf;">B</span><span style="mso-spacerun: yes;"> </span><span style="color: #007fbf;">C#m</span><span style="mso-spacerun: yes;"> </span><span style="color: #007fbf;">E</span>
(harmonics)</span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">We're
better off this way</span></div>
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<br /></div>
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<br /></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><span style="color: #007fbf;">E</span><span style="mso-spacerun: yes;"> </span><span style="color: #007fbf;">C#m</span></span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">I'm
alive but I'm losing all my drive</span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><span style="color: #007fbf;">A</span></span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Cause
everything were been through</span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><span style="color: #007fbf;">E</span><span style="mso-spacerun: yes;"> </span>-<span style="mso-spacerun: yes;"> </span><span style="color: #007fbf;">B</span></span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">And
everything about you</span></div>
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<br /></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><span style="color: #007fbf;">E</span></span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Seemed
to be a lie</span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><span style="color: #007fbf;">C#m</span></span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">A
guiltless twisted lie</span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><span style="color: #007fbf;">A</span></span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">It
made me learn to hate you</span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><span style="color: #007fbf;">E</span><span style="mso-spacerun: yes;"> </span>-<span style="mso-spacerun: yes;">
</span><span style="color: #007fbf;">B</span></span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Or
hate myself for letting it pass by</span></div>
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<br /></div>
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<br /></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><span style="color: #007fbf;">A</span> <span style="color: #007fbf;">B</span><span style="mso-spacerun: yes;">
</span><span style="color: #007fbf;">C#m</span></span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">All
I had to say is goodbye</span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><span style="color: #007fbf;">E</span><span style="mso-spacerun: yes;"> </span><span style="color: #007fbf;">A</span></span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">We're
better off this way</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><span style="color: #007fbf;">B</span><span style="mso-spacerun: yes;"> </span><span style="color: #007fbf;">C#m</span><span style="mso-spacerun: yes;"> </span><span style="color: #007fbf;">E</span></span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">We're
better off this way</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><span style="color: #007fbf;">A</span> <span style="color: #007fbf;">B</span><span style="mso-spacerun: yes;">
</span><span style="color: #007fbf;">C#m</span></span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">All
I had to say is goodbye</span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><span style="color: #007fbf;">E</span><span style="mso-spacerun: yes;"> </span><span style="color: #007fbf;">A</span></span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">We're
better off this way</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><span style="color: #007fbf;">B</span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><span style="color: #007fbf;">C#m</span><span style="mso-spacerun: yes;"> </span><span style="color: #007fbf;">E</span></span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">We're
better off this way</span></div>
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<br /></div>
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<br /></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><span style="color: #007fbf;">A</span><span style="mso-spacerun: yes;"> </span><span style="color: #007fbf;">B</span><span style="mso-spacerun: yes;"> </span><span style="color: #007fbf;">C#m</span></span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">And
every, everything isn't only</span></div>
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<span style="color: #007fbf; font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">E</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><span style="color: #007fbf;">A</span></span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">What
it seemed so hold these</span></div>
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<span style="color: #007fbf; font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">B</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><span style="color: #007fbf;">C#m</span></span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Words
that you never told me</span></div>
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<br /></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><span style="color: #007fbf;">E</span><span style="mso-spacerun: yes;"> </span><span style="color: #007fbf;">A</span></span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Its
time to say goodbye</span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><span style="color: #007fbf;">B</span><span style="mso-spacerun: yes;"> </span><span style="color: #007fbf;">C#m</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Its
time to say goodbye</span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><span style="color: #007fbf;">E</span> - <span style="color: #007fbf;">Eb</span>/<span style="color: #007fbf;">E</span><span style="mso-spacerun: yes;"> </span><span style="color: #007fbf;">A</span><span style="mso-spacerun: yes;"> </span><span style="color: #007fbf;">B</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Its
time to say goodbye</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><span style="color: #007fbf;">C#m</span><span style="mso-spacerun: yes;"> </span><span style="color: #007fbf;">E</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Goodbye</span></div>
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<br /></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Interlude:
<span style="color: #007fbf;">E</span> - <span style="color: #007fbf;">A</span> - <span style="color: #007fbf;">E</span>-<span style="color: #007fbf;">B</span>-<span style="color: #007fbf;">E</span><span style="mso-spacerun: yes;"> </span>x3</span></div>
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<br /></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><span style="color: #007fbf;">E</span>
- <span style="color: #007fbf;">C#m</span> - <span style="color: #007fbf;">A</span>
- <span style="color: #007fbf;">E</span>-<span style="color: #007fbf;">B</span><span style="mso-spacerun: yes;"> </span>x2</span></div>
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<br /></div>
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<br /></div>
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<span style="color: #007fbf; font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">E</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><span style="color: #007fbf;">C#m</span></span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Take
my hand away</span></div>
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<br /></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Spell
it out</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="color: #007fbf; font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">A</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Tell
me I was wrong</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="color: #007fbf; font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">E</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><span style="color: #007fbf;">B</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Tell
me I was wrong</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<br /></div>
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<span style="color: #007fbf; font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">E</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><span style="color: #007fbf;">C#m</span></span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Take
my hand away</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Spell
it out</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="color: #007fbf; font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">A</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Tell
me I was wrong</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="color: #007fbf; font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">E</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><span style="color: #007fbf;">B</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Tell
me I was wrong</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="color: #007fbf; font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">E</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><span style="color: #007fbf;">C#m</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Take
my hand away</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Spell
it out</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="color: #007fbf; font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">A</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Tell
me I was wrong</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="color: #007fbf; font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">E</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><span style="color: #007fbf;">B</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Tell
me I was wrong</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="color: #007fbf; font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">E</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><span style="color: #007fbf;">C#m</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Take
my hand away</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Spell
it out</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="color: #007fbf; font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">A</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Tell
me I was wrong</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="color: #007fbf; font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">E</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><span style="color: #007fbf;">B</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Tell
me I was wron</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">With
every appearance by you, blinding my eyes,</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">C</span></a></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">I
can hardly remember the last time I felt like I do.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">Am7</span></a></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">You're
an angel disguised.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">C</span></a></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">And
you're lying real still,</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">G7</span></a>(G)<span style="mso-spacerun: yes;"> </span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">Am7</span></a><span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">but
your heart beat is fast just like mine.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">C</span></a></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">And
the movie's long over,</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">G7</span></a>(G)<span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">Am7</span></a></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">that's
three that have passed, one more's fine.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">C</span></a><span style="mso-spacerun: yes;"> </span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">Am7</span></a><span style="mso-spacerun: yes;"> </span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">G7</span></a>(G)</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Will
you stay awake for me?</span></div>
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<br /></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">Am7</span></a><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">G7</span></a>(G)<span style="mso-spacerun: yes;">
</span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">F</span></a></span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">I
don't wanna miss anything</span></div>
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<br /></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">F</span></a><span style="mso-spacerun: yes;">
</span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">G7</span></a>(G)</span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">I
don't wanna miss anything</span></div>
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<br /></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">C</span></a><span style="mso-spacerun: yes;"> </span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">Am7</span></a><span style="mso-spacerun: yes;"> </span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">G7</span></a>(G)</span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">I
will share the air I breathe,</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">Am7</span></a><span style="mso-spacerun: yes;">
</span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">G7</span></a>(G)<span style="mso-spacerun: yes;"> </span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">F</span></a></span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">I'll
give you my heart on a string,</span></div>
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<br /></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">F</span></a><span style="mso-spacerun: yes;">
</span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">G7</span></a>(G)</span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">I
just don't wanna miss anything.</span></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">BRIDGE:</span></div>
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<br /></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">C</span></a>, <a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">C</span></a>, <a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">Am7</span></a>, <a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">Am7</span></a></span></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">C</span></a><span style="mso-spacerun: yes;"> </span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">Am7</span></a></span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">I'm
trying real hard not to shake. I'm biting my tongue,</span></div>
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<br /></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">C</span></a></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">but
I'm feeling alive and with every breathe that I take,</span></div>
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<br /></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">Am7</span></a></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">I
feel like I've won. You're my key to survival.</span></div>
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<br /></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">C</span></a><span style="mso-spacerun: yes;">
</span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">G7</span></a>(G) </span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">And
if it's a hero you want,</span></div>
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<span style="color: white; font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">[ Tab from:
http://www.guitaretab.com/s/secondhand-serenade/185244.html ]</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">Am7</span></a></span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">I
can save you. Just stay here.</span></div>
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<br /></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">C</span></a><span style="mso-spacerun: yes;"> </span></span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Your
whispers are priceless.</span></div>
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<br /></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">G7</span></a>(G)<span style="mso-spacerun: yes;"> </span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">Am7</span></a></span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Your
breathe, it is dear. So please stay near.</span></div>
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<br /></div>
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<br /></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">C</span></a><span style="mso-spacerun: yes;"> </span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">Am7</span></a><span style="mso-spacerun: yes;"> </span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">G7</span></a>(G)</span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Will
you stay awake for me?</span></div>
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<br /></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">Am7</span></a><span style="mso-spacerun: yes;">
</span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">G7</span></a>(G) <a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">F</span></a></span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">I
don't wanna miss anything</span></div>
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<br /></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">G7</span></a>(G)</span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">I
don't wanna miss anything</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">C</span></a><span style="mso-spacerun: yes;"> </span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">Am7</span></a><span style="mso-spacerun: yes;"> </span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">G7</span></a>(G)</span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">I
will share the air I breathe,</span></div>
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<br /></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">Am7</span></a><span style="mso-spacerun: yes;">
</span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">G7</span></a>(G)<span style="mso-spacerun: yes;"> </span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">F</span></a></span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">I'll
give you my heart on a string,</span></div>
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<br /></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">G7</span></a>(G)</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">I
just don't wanna miss anything.</span></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">C</span></a> <a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">Am7</span></a> <a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">C</span></a><span style="mso-spacerun: yes;"> </span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">C</span></a><span style="mso-spacerun: yes;">
</span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">G7</span></a>(G)</span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Say
my name. I just want to hear you.</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">C</span></a><span style="mso-spacerun: yes;"> </span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">F</span></a><span style="mso-spacerun: yes;"> </span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">C</span></a><span style="mso-spacerun: yes;"> </span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">G7</span></a>(G)<span style="mso-spacerun: yes;">
</span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">Am7</span></a></span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Say
my name. So I know it's true.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">C</span></a><span style="mso-spacerun: yes;"> </span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">Am7</span></a></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">You're
changing me. You're changing me.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">C</span></a><span style="mso-spacerun: yes;">
</span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">G7</span></a>(G)</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">You
showed me how to live.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">Am7</span></a><span style="mso-spacerun: yes;">
</span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">G7</span></a>(G)</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">So
just say. So just say,</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">C</span></a><span style="mso-spacerun: yes;"> </span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">Am7</span></a><span style="mso-spacerun: yes;"> </span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">G7</span></a>(G)</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">That
you'll stay awake for me.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">C</span></a><span style="mso-spacerun: yes;"> </span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">G7</span></a>(G)<span style="mso-spacerun: yes;"> </span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">F</span></a></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">I
don't wanna miss anything.</span></div>
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<br /></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">G7</span></a>(G)</span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">I
don't wanna miss anything.</span></div>
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<br /></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">C</span></a><span style="mso-spacerun: yes;"> </span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">Am7</span></a><span style="mso-spacerun: yes;"> </span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">G7</span></a>(G)</span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">I
will share the air I breathe,</span></div>
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<br /></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">Am7</span></a><span style="mso-spacerun: yes;">
</span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">G7</span></a>(G)<span style="mso-spacerun: yes;"> </span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">F</span></a></span></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">I'll
give you my heart on a string,</span></div>
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<br /></div>
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<span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><a href="http://www.guitaretab.com/s/secondhand-serenade/185244.html"><span style="color: blue;">G7</span></a>(G)</span></div>
<span style="font-family: "Courier New"; font-size: 10.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US;">I just don't wanna miss anything</span>Anonymoushttp://www.blogger.com/profile/13853156165743842919noreply@blogger.com0tag:blogger.com,1999:blog-7358382079264150252.post-21135984735470427612012-07-23T09:08:00.001+07:002012-07-23T09:08:09.650+07:00Law Profilegaya hidup dengan kesederhanaan bukan sesuatu yang rendah kawan...<br />
<br />
Di era kita sekarang memakai barang-barang dengan brand yang terkenal, menggunakan alat-alat eletronik yang super duper canggih, maupun mengendarai kendaraan bermotor keluaran terbaru dengan brand yang hihggrade tentunya bisa menambah kepercayaan diri, mendapatkan pandangan masyarakat sebagai orang berada, bahkan dapat menambah lawan jenis menatap kita ea gak,,,, ?? <br /><br />
<br />
Untuk memakai itu semua dibutuhkan pengeluaran besar dan pendapatan PRIBADI yang besar.<br /> bagaimana dengan beberapa orang yang pendapat Pribadi nya tidak sesuai dengan pengeluaran nya dan bahkan untuk kebutuhan hidupnya sendiri masih mengandalkan bantuan orang lain, seperti orang tua, saudara ataupun teman dekat gimana boleh gak...?? <br />
<br />yaaaa jawabanya terserah kalian tentunya.....<br />
<br />kalo menurut saya sih ea benar dan boleh-boleh aja asalkan orang yang kita andalkan tidak merasa terbebani dan punya penghasilan besar... tapi lebih baik bergaya hidup sederhana yang pas dengan penghasilan atau bargaya di bawah dengan penghasilan misalkan memamakai barang-barang dengan brand no number 1 tapi nyaman buat kita dan yang melihat kita, menggunakan alat-alat eletronik yang benar-benar sesuai dengan kebutuhan kita dan lain sebagainya, beberapa manfaatnya :<br />
<br />
- Hemat; <br />
- Menghindari tanggan negatif orang tentang penghasilan yang terlalu besar<br />- Mensama ratakan status sosial<br />- Mengurangi hasrat pencuri/perampok kepada kita<br />- Tidak membebani orang lain<br />
<br />
"Kekayaan bukan lah berasal dari seberapa mahal barang-barang yang kita gunakan melainkan berada pada Karisma orang itu sendiri"<br />
<br />Anonymoushttp://www.blogger.com/profile/13853156165743842919noreply@blogger.com0