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20230918_ISAP_Perubahan Profesi Penunjang_31411340_lamp1.pdf
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Page 1 OCR 0.911
Graha Mandiri 24th Floor Jl Imam Bonjol 61 - . . “ SAN Joachim Adhi Piter Poltak & Rekan Ba ama alobal Registered Public Accountant & Business Advisers Fax: (46991) 399 7199” . leading edge alliance Website : wwwlea-id.com Innovation» auatty « exostlerce License No : 679/KM.1/2020 Ref. : 057/JAPP-RP/IPMIX/2023 Re. : Audit Engagement Letter as of December 31, 2023 Jakarta, September 6, 2023 To: PT ISRA PRESISI INDONESIA Tbk. Jl. Daru III Blok G5 No. 39 Kawasan Industri Desilicon 3 Lippo Cikarang U.p : President Director Dear Sir/Mrs. Thank you for your trust to us by giving us opportunities to discuss the reguirements of our forthcoming Audit Engagement. This letter documents our agreed of the arrangements for the audit services described herein. The Objective and Scope of the Audit You have reguested that our firm, KAP Joachim Adhi Piter Poltak dan Rekan (member of the Leading Edge Alliance: LEA) audit the financial statements of PT ISRA PRESISI INDONESIA Tbk. (hereinafter stated as “Entity”), which comprise the statements of financial position as of December 31, 2023 and the related statements of comprehensive income, cash flows and changes in eguity for the years then ended. We are pleased to confirm our acteptance and our understanding of this audit engagement by means of this letter. Our audit will be conducted with ihe objective of our expressing an opinion on the financial statements. The Responsihilities of the Auditor We will conduct our audit in accordance with auditing standard, which established by the Indonesian Institute of Certified Public Accounting (ICPA). Those standards reguire that we comply with the Code of Professional Ethical reguirements, and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclousures in the financial statements. The procedures selected depend on the auditors' judgement, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statemenis. Because of the inherent limitations of an audit, together with the inherent limitations of internal control, there is an unavoidable risk that some material misstatements may not be detected, even though the audit is properiy planned and performed in accordance with Auditing Engagement Standards. In making our risk assessments, we consider internal control relevant to the Entity's preparation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entiy's internal control. However, we will communicate to you in writing concemning any significant deficiencies in internal control relevant to the audit of the financial statements that we have identified during the audit. The Responsibilities of the Management Our audit will be conducted on the basis that management and where appropriate, those charged with govemance acknowledge and understand that they have responsibility: a. For the preparation of the financial statements that gives a true and fair view in accordance with the Indonesian Financial Accounting Standards, b. For such internal control as management determines is necessary to enable the preparation of the financial report that is free from material misstatement, whether due to fraud or error, and
Page 2 OCR 0.903
Graha Mandiri 24th Floor ILSAN Joachim Adhi Piter Poltak & Rekan shd vio Tobal : : Telp. :(x 392 7208, 2301058 ” Registered Public Accountant & Business Advisers Fax 92 715 leading edge alliance Websi d.com tonaamone gusity » exostlenee License No - 679/KM.1/2090 C. To provide us with: i. Access to all information of which the management are aware that is relevant to the preparation of the financial statemenis such as records, documentation and other matters. li Additional information that we may reguest from the management for the purpose of the audit: and iii. Unrestricted access to persons within the entity from whom we determine it necessary to obtain audit evidence. As part of our audit process, we will reguest from management and, where appropriate, those charged with governance, written confirmation concemning representations made to us in connection with the audit. We look forward to full cooperation from your staff during our audit. Fee and Billings Our fees for ihe services set farth in this letter will be amounted to Rp 135.000.000 (One Hundred and Thirty Five Million Rupiah), which we calculate based on the time reguired by the pariners and our staffs assigned to the engagement, by hourly rates vary according to the degree of responsibility involved and the experience and skill reguired. This fee should be added Out of Pocket Expenses (OPE) and VAT. OPE consist of daily transportation allowance, telephone, delivery charges, faxes, copying, postage, etc. We hope that our atidit fee and OPE should be settled soon after we have submitted our billings. We will submit our billings as follows: e 50 upon the signing the Audit Engagement Letter #3045 upon our submission of the draft report » 20 & OPE upon our submission of the final report Ifthe management of PT ISRA PRESISI INDONESIA Tbk. terminates our audit engagement for any reason prior to completion and billing of audit services related tothe Entity's December 31, 2023 years ended, we will bill for all services provided until the date of termination, including services over and above those set forth in this letter, at our standard rates for this type of work. Additional Fees Of course circumstances may arise that will reguire us to do more work. Some of the more common circumstances include, changing reguirements, incorrect accounting applications or errors in your records, failure of your staff to prepare information on a timely basis, unforeseen events. If it appears that the estimated fee will be exceeded, we will bring this to your attention and discuss with you and a change in the fee mutually agreed upon. Reporting We will issue our audit report on the financial statements in 3 (three) copies. Ifitis needed more, we will bill the additional printed cost on the additional copy @ Rp 500,000. The financial statements will be presented in Bahasa and Rupiah currency. The form and content of our report may need to be amended in the light of our audit findings. Audit Documentation The documentation for this service is the property of LEA and constitutes confidential information. We have the responsibility to retain the documentation for a period of time sufficient to satisfy any applicable legal or regulatory reguirements for records retention. Others Costs Itis understood that our responsibility for the services included in this letter will encompass only periods covered by our audit and will not extend to any subseguent periods for which we are not engaged as auditors. Further, this engagement includes only those services specially described in this letter. Our engagement, such as subpoenas, testimony, or consultation involving private litigation, arbitration, industry or goverment regulatory inguiries whether made at the Entity's reguest or by subpoena, will be billed to the Entity separately.
Page 3 OCR 0.860
Graha Mandiri 24th Floor Jl Imam Boryol 61 IL2AN Joachim Adhi Piter Poltak & Rekan» " Telp. : ( Registered Public Accountant & Business Advisers sig ( )3 leading edge alliance Website : www.lea-id.com tenenetan» #uaMy » asetanen License No : 679/KM.1/9020 Liability With respect to the services, the liability of LEA and its present and former partners, principals and employees for any claim, including but not limited to, LEA negligence, shall not exceed the fees it receives for the portion of the work giving rise to such Iiability. Nor shall LEA and its present and former partners, principals and employees be liable for any special, conseguential, incidental or exemplary damages or loss (nor any lost profils, taxes, interest, tax penalties, savings or business opportunity). Approval for Term and Condition of Engagement Letter Please signing and return attached copy of this Audit Engagement Letter to indicate your aknowledgement of, and agreement with, the arrangements for our audit of the financial statements including our respective responsibilities. Yours Faithfully, Acknowledged and Agreed, KAP JOACHIM ADHI PITER POLTAK DAN REKAN PT ISRA PRESISI INDONESIA Tbk. L Ita tak & Rekan Ryanto Piter, CA, CPA. Managing Partner President Director
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