IESBA CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS

Anggi Maharani
20210823
4EB15
Translate hal 23-26 (200.7)
kelompok 2

BAGIAN B - AKUNTAN PUBLIK PROFESIONAL DALAM PRAKTEK

                                                                                            

Bagian 200 Pendahuluan

Bagian 210 Pertemuan Professional

Bagian 220 Permasalahan Kepentingan

Bagian 230 Opini Kedua

Bagian 240 Biaya dan Macam-macam Penggajian

Bagian 250 Pelayanan Pemasaran Professional

Bagian 260 Hadiah dan Keramahan

Bagian 270 Keamanan Harta Klien

Bagian 280 Objektivitas-Pelayanan Semua

Bagian 290 Tidak Tergantung-Audit dan Keterlibatan Ulasan

Bagian 291 Tidak Tergantung-Keterlibatan Asuransi yang lain
Interpretation 2005–1

Bagian 200

Pendahuluan

200.1   Bagian dari dalam kode ini menjelaskan bagaimana kerangka konseptual yang terdapat dalam Bagian A berlaku dalam situasi tertentu untuk akuntan profesional dalam praktek umum. Bagian ini tidak menjelaskan semua keadaan dan hubungan yang bisa dihadapi oleh seorang akuntan profesional dalam praktek umum yang membuat atau dapat menimbulkan ancaman terhadap kepatuhan dengan prinsip-prinsip dasar. Oleh karena itu, akuntan profesional di praktek publik didorong untuk mewaspadai keadaan dan hubungan tersebut.

200.2   Seorang akuntan profesional dalam praktek umum tidak seharusnya secara sengaja terlibat dalam setiap bisnis, pekerjaan, atau kegiatan yang mengganggu atau mungkin merusak integritas, objektivitas atau reputasi yang baik dari profesi dan sebagai hasilnya akan bertentangan dengan prinsip-prinsip dasar. 

Ancaman dan Perlindungan

200.3 Kepatuhan terhadap prinsip-prinsip dasar berpotensi terancam oleh berbagai situasi dan hubungan. Sifat dan signifikansi ancaman mungkin berbeda tergantung pada apakah mereka muncul dalam kaitannya dengan penyediaan jasa kepada klien audit dan apakah klien audit adalah entitas kepentingan publik, untuk klien assurance yang bukan klien audit, atau ke klien non jaminan.

Ancaman mencakup satu atau lebih dari kategori berikut:

1. Kepentingan diri sendiri.
2. Ulasan diri.
3. Pembelaan.
4. Keakraban dan
5. Intimidasi.

Ancaman ini akan dibahas lebih lanjut dalam Bagian A dari Kode Etik ini.

200.4  Contoh keadaan yang menimbulkan ancaman kepentingan pribadi untuk seorang akuntan profesional dalam praktek umum meliputi: 

• Seorang anggota tim assurance memiliki kepentingan keuangan langsung dalam klien assurance.
• Sebuah perusahaan yang memiliki ketergantungan berlebihan terhadap total biaya dari klien.
• Seorang anggota tim assurance memiliki hubungan bisnis yang dekat yang signifikan dengan klien assurance.
• Sebuah perusahaan yang khawatir tentang kemungkinan kehilangan klien yang signifikan.
• Seorang anggota tim audit memasuki negosiasi kerja dengan klien audit.
• Sebuah perusahaan masuk ke dalam pengaturan biaya kontingen yang berkaitan dengan keterlibatan jaminan.
• Seorang akuntan profesional menemukan kesalahan yang signifikan ketika mengevaluasi hasil dari layanan profesional sebelumnya dilakukan oleh anggota perusahaan akuntan profesional.

200.5  Contoh keadaan yang membuat ancaman ulasan diri untuk akuntan profesional dalam praktek umum meliputi:

• Sebuah perusahaan mengeluarkan laporan jaminan terhadap efektivitas operasi sistem keuangan setelah merancang atau menerapkan sistem.
• Sebuah perusahaan telah menyiapkan data asli yang digunakan untuk menghasilkan catatan yang subyek keterlibatan jaminan.
• Seorang anggota tim assurance yang, atau telah baru saja, seorang direktur atau pejabat klien.
• Seorang anggota tim assurance ini, atau setelah baru-baru ini, digunakan oleh klien dalam posisi untuk memberi pengaruh signifikan pada subyek perikatan.
• Perusahaan melakukan layanan bagi klien assurance yang secara langsung mempengaruhi informasi subyek keterlibatan jaminan.

200.6  Contoh keadaan yang menimbulkan ancaman advokasi untuk seorang akuntan profesional dalam praktek umum meliputi:

• Perusahaan mempromosikan saham klien audit.
• Seorang akuntan profesional bertindak sebagai advokat atas nama klien audit dalam litigasi atau sengketa dengan pihak ketiga.

200.7  Contoh keadaan yang menimbulkan ancaman keakraban untuk seorang akuntan profesional dalam praktek umum meliputi:

• Seorang anggota tim keterlibatan memiliki anggota keluarga dekat atau dekat yang merupakan direktur atau pejabat klien.
• Seorang anggota tim keterlibatan memiliki anggota keluarga dekat atau dekat yang merupakan karyawan dari klien yang berada dalam posisi untuk memberi pengaruh signifikan pada subyek perikatan.
• Seorang direktur atau pejabat klien atau pegawai dalam posisi untuk memberi pengaruh signifikan pada subyek pertunangan setelah baru-baru menjabat sebagai mitra perikatan.
• Seorang akuntan profesional menerima hadiah atau perlakuan istimewa dari klien, kecuali nilainya sepele atau tidak penting.
• Personil senior yang memiliki hubungan panjang dengan klien assurance.

Chocolate Wafer

I really like chocolate, all chocolate flavor assortment of almost all I've ever tried. Chocolate is a sedative for me if I'm in trouble. I am also an expert in making cakes that are the main ingredient of chocolate. During high school I was always selling chocolate, chocolate variegated creation was very enjoyable. This time I wanted to share a recipe to make "chocolate wafers" may be common, it is also not an original recipe made ​​me, but since I've tried to make it, it does not hurt me different.

"Chocolate Wafer"

1) The first step we cut rectangular wafer. (In the wafer can choose according to taste)
2) The second step chopped chocolate blocks in the tim last
3) The third step after the chocolate melts, remove from heat and let cool briefly, then dip the wafer that has been cropped square (must be wrapped in a piece of chocolate wafers perfect).
4) The fourth step wafers which had been wrapped in chocolate, arranged in a container (you can use a plate or tray)
5) The fifth step input "chocolate wafers" into the refrigerator, once hardened Arrange in a jar.

Well be "Chocolate Wafer", simple and easy to make, though more attractive could be added meses ceres, or wrapped with cocoa powder (depending on individual taste).

Dan Detective School

              

             Dan Detective School, the first time I read it when I was junior high school. At that time I was trying to collect manga or comics because I love to read detective stories. But because of the limitations of first pocket money eventually could only muster 3 comics. When I was growing up I have not been able to find the comic online, but ultimately as long as a week ago I read comics online for unintentionally comic DDS managed to find it online. 
             
              Today I just finished reading it, out of curiosity I wanted to finish it up to stay up to read it. When I read the end of the story visionary attitude I relapsed, I got carried away and ended up crying. Dan Detective School began five students who aspire to become detective, and also became the successor Morihiko Dan the legendary detective successful with his efforts alone to build cooperation with the police and also the only detective which may carry a firearm while on duty.

               Morihiko Dan build a DDS with the aim of selecting his successor as detective, he also made a special class called Class Q, there are only five people that will go into the class to choose one and become the successor Morihiko Dan. The class eventually occupied one elementary school, three junior high school students, and one high school student, that is Kazuma, Kyu, Meg, Ryu, and Kinta. With stringent selection eventually they get away became disciples Q class. 

               Q students during a class they have to face the complicated cases that the police even just hard to uncover, and also do not forget that sometimes their lives eyeing five. The biggest enemy they face is Meiosei organizations, organizations that simply designing brain murder without directly intervened to kill the target. In the end, the five members of the class Q must accept the bad old days, the discovery of the past that each one makes friendship between them became strained. Presented in this story how confidence in the someone important for us is the way to keep us from feeling despair. Although everyone hates us but if there was one person who believed in us then we will be strong through life. In this story there is a good quote, that: "If that detective gave up, the case would be more dead-end".

Scientific Writing (background)

 

Consumption pattern of the society from year to year always changes from a simple consumption patterns become more complex patterns of consumption. Therefore there is an increasing number of demand for different goods and services. Competition between companies both private companies or state-owned enterprises (SOEs), will trigger the competition to provide better service to the consumer, and therefore the company should improve the company's performance. 

Operating costs are economic resources in order to maintain and generate income. Operating costs are costs that are affected by corporate activity, therefore increasing the level of activity, it is also increasing its operating costs. Because operating costs are costs that are directly involved in the activities of the company, then in determining the operating costs can not be done in isolation with a series of activities of the company (supriyono, 1999; 185). 

Cash flow from operating activities is an indicator to determine if the resulting cash flow sufficient to repay loans, maintain the operating capability and invest without relying on outside funding. Cash flow statement provides information that is useful to know the company's ability to generate cash from operations, financial structure, and the influence of investment transactions and financing of the company's financial position. 

Profitability is the ability of a company to earn a profit, so it can be seen the extent to which firms can manage the costs incurred in order to generate profits. Basically the achievement of company profits will change in the world economy threaten its existence.

TOEFL

TOEFL is a standard test given by the Educational Testing Service. The goal is to assess the English language ability of a person. TOEFL test is a necessary condition for continuing higher education. There are three sections in the TOEFL Listening Comprehesion in section 1 in this test we do the problems by listening to the recordings played, the 2nd section is divided into two types, namely about part A: Structure and Part B: Written Expression. Usually in part A consisting of 1-15 questions that where we have to choose the correct answer to complete the sentence incomplete, while in part B consists of 16-40 questions in part B where we have to correct or identify the fault so we choose or looking for a wrong answer so that we sentence a correct sentence. Form an answer from part A and part B were different, if in part A answer a, b, c, d, but if it was down in part B answers a, b, c, d it was flat. And the last 3 Reading Comprehension section in this test we answer the questions according to the reading text. Score in the TOEFL Paper-Based Test is 200 to 677. How to calculate the score is to convert the number of correct answers with a scaled score of 20-68.

sourced from:

Sukur, Silvester Goridus.2007.Comprehensive English Grammar For The TOEFL Test For Beginners 1.Yogyakarta: Indonesia Cerdas

Novel

Today I'll tell you about my opinion on my favorite novel written by my favorite author which is Ilana Tan. Mysterious person and made me curious, I've never seen a picture or picture of herself. The first time I knew the novel, when buying a novel "Winter in Tokyo", while reading the novel I was really swept away into the story, I can feel what the heroine feeling, because I am the type of dreamer so I really like the heroine herself. The story really makes me want to see romance with the male lead, when conflict does occur it is very sad because "When you start to like someone, and at that time he also forget you" but this story ends happily. At that time I thought if I have a love story like this is fun, "you take care of yourself just to meet your little prince". After reading the novel that I want to collect all the books written by Ilana tan, because I admire her, a great writer who is able to bring her readers will be swept up in the story of the book. Of all the work I really liked the novel titled "Autumn in Paris" and "Sunshine Becomes You", there is no definite reason why I really liked the second story. Indeed, the novel "Autumn in Paris" and "Sunshine Becomes You" has a sad ending like no other novel, and perhaps it is the main attraction. While reading the novel "Autumn in Paris" the first time as the conflict approached my eyes had filled with tears because I am already feeling sad will drift from the two main characters is Tara Dupont and Tatsuya Fujisawa. When they were both like each other and wish each other they should be aware of the common thread that has destined that they will never be united, and the harsh reality that they have received, one of them had gone for ever. The feeling of happiness, pain, sadness and despair that is described by the author is really draining my tears, even now if you remember the story in the novel "Autumn in Paris" I always cry. Opinion so that I can write about the work of the author Ilana tan. Here's an excerpt of words that I like from the novels:

 

"I just want to see you happy as it is now, that's all" (Summer in Seoul)

 

"I never regret to know you. Believe me "(Autumn in Paris)

 

"Does anyone know how it feels to love someone who can not be loved? I know. Life is really strange, is also not fair. One time life catapulted to the skies, other times life smack you down so hard to earth. When I realized she was the one I needed most in this life, the fact she's yelling in my ear also the only one that should not be getting. Definitely take a long time before I could look at her without feeling what I felt every time I see it. Maybe one day I do not know when this pain will go away, and at that time we will be meeting again. Now ... this time it ... for a few seconds ... I want to be selfish. I want to forget all the people, ignore the world, and forget their origins and my background. Without load, demands, or expectations, I want to confess. I LOVE HER "(Autumn in Paris)

 

"I and all that I want in life" (Autumn in Paris)

 

"Do not be mad at me if I cry ... today only ... You may see yourself later. You will see very soon I will be back to work, laughing, and babbling as usual ... I Promise "(Autumn in Paris)

 

"As long as she's happy, I'll be happy. It's that simple. "(Autumn in Paris)

 

"Why be afraid of the dark when there are many wonderful things that can only be seen when it's dark?" (Winter in Tokyo)

 

"He did not do anything. He also does not need to do anything. The most important is the fact that he was there and I could see it. "(Winter in Tokyo)

 

"Since before I had memory loss I've liked you. When I did not remember anything, I'm back in love with you. "(Winter in Tokyo)

 

"I have something to tell you long ago. Until now I have not said it because ... Well, for many reasons. And the main reason is because I'm afraid. If I say, what reaction would you give? Are you going to accept my confession? Are you going to trust me? Are you still going to look at me like this? Smiled at me like this? Or are you just going to stay away from me? Leave me? But I knew I had to tell you. I could not keep it forever. Somehow react later after hearing, I just hope one thing. Do not walk away from me. Stay by my side. "(Spring in London)

 

"Although there is nothing else in this world can you trust, trust that I love you. All my heart "(Sunshine Becomes you)

Rilakkuma

Rilakkuma is a lazy, cute, brown skinned bear. Rilakkuma comes from Japan and is well known in many countries. Because he comes from the Japanese, its name was taken from the Japanese language, rilak means relax and kuma, which means bear. Rilakkuma is a Japanese character designed by Aki Kondo and manufactured by San-X in 2003. Rilakkuma has two companions namely Korilakkuma and Kiiroitori. Korilakkuma shaped with Rilakkuma but korilakkuma not have a zipper behind his back like Rilakkuma but he has a red button on his chest, while kiiroitori in Japanese language is "yellow bird" as the name kiiroitori shaped like a yellow chicks. Rilakkuma's favorite foods are dango, pancakes, omurice and also custard pudding while korilakkuma favorite food is strawberries, apples and cherries. The first time I knew about it is from Rilakkuma doll gave by my boyfriend, since I know if it is a Japanese character I grew to love it because I myself am a teddy bear enthusiasts. There are already some Rilakkuma collection that I collected but I do not have a collection korilakkuma and kiiroitori, somehow they are hard to find by me. Every purchase goods that exist only Rilakkuma alone. There is little hope for me hopefully in July there will be a give Rilakkuma doll gifts, korilakkuma, and kiiroitori to me, to add to the collection at home. So that's all about Rilakkuma.

Bersumber dari: http://en.wikipedia.org/wiki/Rilakkuma