Back to announcement
20241205_IDEA_Perubahan Profesi Penunjang_31805463_lamp5.pdf
Other Text extracted IDEASource file signed link, expires in 15 minutes
Extracted text 3
Page 1 OCR 0.913
ZA Joachim Adhi Piter Poltak & Rekan Se Registered Public Accountant & Business Advisers leading edge alliance Ref. : 120/JAPP-RP/Idea/XII/2024 Re. : Audit Engagement Letter Per Desember 31, 2024 Jakarta, December 2, 2024 To: President Director PT Idea Indonesia Akademi Tbk and Subsidiaries Aleesha Venue Jl. Warung Sila 001 Cipedak, Jakarta Selatan 12630 Dear Sir, Thank you for your trust to us by giving us opportunities to discuss the reguirements of our forthooming 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: LEAY audit the financial statements of PT Idea Indonesia Akademi Tbk and Subsidiaries (hereinafter stated as “Entity”), which comprise the statements of financial position as of December 31, 2024, and the related statements of comprehensive income, cash fiows and changes in eguity for the year then ended. We are pleased to confirm our acceptance and our understanding of this audit engagement by means of this letter. Our audit will be conducted with the Objective of our expressing an opinion on the financial statements. The Responsibilities of the Auditor We will conduct our audit in accordance with auditing standard, which established by the Indonesian Institute of Certified Public Accounting (IICPA). 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 statements Because of the inherent limitations of an audit, together with the inherent limitations of internal control, there is an unavoidabie risk that some material misstatements may not be detected, even though the audit is properly 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 concerning 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 governance 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 Cc. To provide us with:
Page 2 OCR 0.902
ILSAN Joachim Adhi Piter Poltak & Rekan Registered Public Accountant & Business Advisers leading edge alliance i. Access to al information of which the management are aware that is relevant to the preparation of the financial statements such as records, documentation and other matters, fi. Additional information that we may reguest from the management for the purpose of the audit. and iii. Unresricted access to persons within the entity from whom we determine it necessary to obtain audit evidence. As partof our audit process, we will reguest from management and, where appropriate, those charged with governance, written confirmation concerning 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 the services set forth in this letter will be Rp. 115.000.000 (One Hundred and Fifteen Million Rupiah) Consist of: - 1. PT Idea Indonesia Akademi Tbk amounting to Rp. 70.000.000 (Seventy Million Rupiah) 2. PT Aida Indonesia Propertindo amounting to Rp. 25.000.000 (Twenty-Five Million rupiah) 3. PT Idea Hospitality Management amounting to Rp. 20.000.000 (Twenty Million Rupiah) which we calculate based on the time reguired by the partners 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 with Out of Pocket Expenses (OPE) and VAT. OPE consist of daily transportation allowance, telephone, delivery charges, faxes, copying, postage etc. We hope that Our audit fee and OPE should be settied soon after we have submitted our billings. We will submit our billings as follows: «50942 upon the signing the Audit Engagement Letter & 309x upon our submission of the draft audit report & 20fo & OPE upon our submission of the final report If the management of PT Idea Indonesia Akademi Tbk and Subsidiaries terminates our audit engagement for any reason prior to completion and biling of audit services related to the Entity's December 31, 2024 year ended, we wil 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 application or ertors in your records, failure of your staff to prepare information on atimely basis, unforeseen events. Ifit 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 mutualiy agreed upon. Reporting We will issue our audit report on the financial statements in 3 (three) copies. Ifitis needed more, we will bill he additional printed cost on the additional copy @ Rp 500,000. The financial statements will be presented in Bahasa Indonesia and Rupiah currency. The form and content of our report may need to be amended in the light of our audit findings. Audit Documentation 12 - 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 teguirements for records retention. 4 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
Page 3 OCR 0.817
Joachim Adhi Piter Poltak & Rekan - k - -— Registered Public Accountant & Business Advsers leading edge alliance : includes only hose services specialy described in this letter. Our engagement. such as subpoenas, testimony, Or @aarkukaton Involung private Figaton, arbiraion,industy Or 9overment regulatoy inguiries whether made atihe Enit/$ renuest or by subpoena, wil be biled to tne Entity separately Liability With respect to the services, the iability of LEA and its present and former partners, principals and #mployses for any claim, including but not limited to, LEA negligence, hall not exceed the fees it receives for the portion of the work giving rise to such Fabiity. Nor shail 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 profits, taxes, interest, tax penaities, 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 Faithtully, Acknowledged and Agreed, @ KAP Joachim Adhi Piter Poltak dan Rekan PT Idea Indonggia Akademi Tbk and Subsidiaries and Subsidiaries
Names mentioned 9 people and organisations named in the text · linked when the evidence is strong
unresolved
org
ZA Joachim Adhi Piter Poltak & Rekan
p.1
unresolved
org
Joachim Adhi Piter Poltak dan Rekan
p.1 ×2
unresolved
org
Joachim Adhi Piter Poltak
p.1 ×2
unresolved
org
ILSAN Joachim Adhi Piter Poltak & Rekan
p.2
unresolved
org
PT Aida Indonesia Propertindo
p.2
unresolved
org
PT Idea Hospitality Management
p.2
unresolved
org
Joachim Adhi Piter Poltak & Rekan
p.3
unresolved
org
Idea Indonggia Akademi Tbk
p.3 ×2
Extraction attempts how the parser did, and what it refused
Nothing structured was extracted from this document — the attempts below say why.
No extraction attempted yet.