20241014_MANG_Perubahan Profesi Penunjang_31746062_lamp3.pdf

» Johannes Juara & Rekan

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The Responsibilities of the Auditor (Continued)

Conclude on the appropriateness of managemen''s use of the going concern basis of accounting
and, based on the audit evidence obtained, whether a material uncertainty exists related to events
or conditions that may cast significant doubt on the Company's ability to continue as a going
concern. If we conclude that a material uncertainty exists, we are reguired to draw attention in our
auditor's report to the related disclosures in the financial statements or, if such disclosures are
inadeguate, to modify our opinion. Our conclusions are based on the audit evidence obtained up
to the date of our auditor's report. However, future events or conditions may cause the Company
to cease to continue as a going concern.

Evaluate the overall presentation, structure and content of the financial statements, including the
disclosures, and whether the financial statements represent the underlying transactions and events
in a manner that achieves fair presentation for Public Company and Group.

Maintain confidentiality of all information obtained during the audit, except as reguired by law or
professional regulations. or use for guality control and internal risk management purposes,
provided that such use does not breach confidentiality obligations.

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 properly planned and performed in accordance with Standard on Auditing.

“The Responsibilities of the Management

The audit will be conducted on the basis that management and, where appropriate, those Charged with
governance acknowledge and understand that they have responsibility:

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For the preparation and fair presentation of the financial statements in accordance with Indonesian

Financial Accounting Standards,

For such internal control as management determines is necessary to enable the preparation of

financial statements that are free from material misstatement, whether due to fraud or error, and

To provide us with:

(i) Access to all information of which management is aware that is relevant to the preparation of
the financial statements such as records, documentation and other matters,

(ii) Additional information that we may reguest from management for the purpose of the audit,
and

Giii) Unrestricted access to persons within the Company and third parties from whom we
determine it necessary to obtain audit evidence.

As part of the 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.

) Johannes Juara & Rekan

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'Timetable and Data Reguest

We will agree to a timetable that will enable you to meet your statutory obligations in relation to the filing
of the financial statements and any other deadline notified to us. The schedule will be based on the
assumption that the Company will provide schedules and supporting information relating to accounting
and financial reporting in accordance with the agreed date.

'To ensure the audit is completed within the agreed timetable, you agree to provide all necessary
documentation and access to relevant information as reguested by our audit team on timely basis and
ensure that key personnel are available to assist us and respond to inguiries during the audit process.

In the event that the management is unable to meet the agreed timetable, the management must notify us
as soon as they are aware of any potential delays, providing a detailed explanation and a revised timeline
for when the reguired information or access will be available. Failure to meet the agreed timetable may
result in the delay of the independent auditors' report issuance and reguire an adjustment to our fee
arrangements.

We will make every effort to accommodate changes: however, significant delays may impact our ability to
deliver the audit report by the initially agreed deadline.

Fee and Billings
Our billings for the services set forth in this letter will be: Rp 170,000,000,-

plus out-of-pocket expenses and Value-added Tax. Our professional fees for the services are based on the
time reguired by the individuals assigned to the engagement plus out-of-pocket expenses. Individual hourly
rates vary according to the degree of responsibility involved and the experience and skill reguired. All of
out-of-pocket expenses (e.g. travel, accommodation and daily transportation allowance, delivery charges,
postage for audit confirmation letters) will be invoiced at cost. Other out-of-pocket expenses such as
telephone, photocopies, clerical assistance and other administrative expenses will be charged at 372 of the
audit fees.

Invoices rendered are due and payable upon receipt. It is understood that our responsibility for such
services will encompass only periods covered by our audit and will not extend to any subseguent periods
for which we are not engaged as auditors.

“We will submit our invoice as detailed belowg and payments of them will be due upon receipt of the invoice:
50Yo upon the commencement of our fieldwork
50Yo upon submission of the draft audit report

Out-of-pocket expenses will be billed at the time we get the evidence of expenses.

We reserve the right to suspend services or terminate the Agreement if fees are not paid in accordance with

the terms.

Additional Services

This letter deals with our responsibilities as auditors to the Company and our responsibilities arising from

our report on your financial statements/reporting responsibilities to your regulator.

We would be pleased to discuss with you the other services we can provide. In the event that we are asked
to provide taxation or any other services, we would normally issue a separate engagement letter at that
time.

? Johannes Juara & Rekan

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Limitation of Liability

We will not accept or assume responsibility to anyone other than the Company for our audit work, audit
report, or for the opinion we form.

With respect to the services, our liability for any claim (including negligence) arising from or in connection
with this engagement shall be limited to the fees paid to us in respect to this engagement.

You agree not to make any claim against any of our partners and employees personally in respect to this
engagement.

"The Company hereby authorizes the use of OneDrive as a platform for the upload and exchange of audit-
related documentation. By agreeing to this method, the Company acknowledges and accepts any risks
associated with the use of OneDrive as a third-party service, including but not limited to potential data
security vulnerabilities. The Company further agrees that we shall not, under any circumstances, be liable
for any loss, damage, or claims arising from the use of OneDrive or any other third-party service urilized
in connection with this engagement. We will take appropriate measures to ensure the confidentiality and
security of all files shared via OneDrive: however, the Company agrees that any inherent risks related to
the use of this platform are understood and accepted.

Reporting

We will issue our audit report on the financial statements in 5 (five) copies and if additional copies will be
needed, we will bill the printing costs and other related expenses on the additional copies. “The financial
statements will be presented in the English and Indonesian languages and in Rupiah currency.

"The form and content of our report may need to be amended in the light of our audit findings.

Provisions of Implementing of Principles to Identifying Service Users

In order to implement and apply the provisions of Implementing of Principles to Identifying Service Users
(PMPJ) for Accountants and Public Accountants in accordance with the Regulation of Minister of Finance
of the Republic of Indonesia No. 55/PMK.01/2017 concerning of Implementing of Principles to Identifying
Service Users for Accountants and Public Accountants, furthermore, was amended by Regulation of
Minister of Finance of the Republic of Indonesia No. 155/PMK.01/2017, and based on the Circular Letrer
of the Head of Pusat Pembinaan Profesi Keuangan No. SE-7/PPPK/2019 concerning of Guidelines for
Implementing PMPJ for Accountants and Public Accountants, we are obliged to communicate and obtain
approval from the Company as a service user, regarding the application of PMPJ's procedures. By signing
this audit engagement letter, you agreed that we could conducted PMPP's procedures as part of our audit.

Provisions for Uploading the Audited Financial Statements Document to the Ministry of Finance of
the Republic of Indonesia's Electronic System

Based on the Regulation of Minister of Finance of the Republic of Indonesia No. 186/PMK.01/2021
(“PMK”) concerning the Guidance and Supervision of Public Accountants and Circular Letter of the
Head of Pusat Pembinaan Profesi Keuangan Number SE-6/PPPK/2024 concerning Procedures for
Registering Independent Auditor Reports Through Electronic Systems, Public Accounting Firms are
obliged to include a OR code on each Independent Auditor Report issued as a result of providing audit
services on historical financial information. We are reguired to register the Independent Auditor's Report
through the Ministry of Finance of the Republic Of Indonesia's electronic system at the time the
Independent Auditor's Report is issued in order to obtain the OR code.

In accordance with Article 39 paragraph 4 PMK, one of the reguirements for registration of the
Independent Auditors Report on the electronic system of the Ministry of Finance of the Republic of
Indonesia is to upload audited financial statements with prior approval from the Company's management.
By signing this audit engagement letter, you agree for us to upload the Company's audited financial
statements that we will issue.

» Johannes Juara & Rekan

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Force Majeure

Neither party shall be liable for any delay or failure to perform any of its obligations (other than an
obligation to pay) under these engagement letter if the delay or failure results from events, circumstances,
Or causes beyond its reasonable control.

In such circumstances, the affected party shall be entitled to a reasonable extension of the time for
performing its obligations, provided that it notifies the other party in writing as soon as possible of the
nature and extent of the force majeure event.

Applicable Law

The law applicable to this engagement letter is construed in accordance with the laws of Indonesia.

Acknowledgement

Please sign and return the attached copy of this letter to indicate your acknowledgement of, and agreement
with, the arrangements for our audit of the financial statements including our respective responsibilities.

Very truly yours, Acknowledged and agreed in behalf of
Johannes Juara & Rekan PT Manggung Polahraya Tbk

GUNG
Lp YA Tbk

Hari Manurung
Partner Board of Director