Kode Etik Akuntan Internasional (IESBA) Halaman 137-139

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IESBA KODE ETIK UNTUK AKUNTAN PROFESIONAL BAGIAN C

BAGIAN 320*

Persiapan dan Pelaporan Informasi

320.1 akuntan profesional dalam bisnis sering terlibat dalam penyusunan dan pelaporan informasi yang baik dapat dipublikasikan atau digunakan oleh orang lain di dalam atau di luar organisasi yang mempekerjakan. Informasi tersebut dapat berupa informasi keuangan atau informasi manajemen, misalnya, perkiraan dan anggaran, laporan keuangan, diskusi manajemen dan analisis, dan surat manajemen representasi yang diberikan kepada auditor selama audit atas entitas laporan keuangan. Seorang akuntan profesional dalam bisnis harus menyiapkan atau menyajikan informasi tersebut secara adil, jujur ​​dan sesuai dengan standar profesional yang relevan sehingga informasi akan dipahami dalam konteksnya.

320.2 Seorang akuntan profesional dalam bisnis yang memiliki tanggung jawab untuk persiapan atau persetujuan laporan keuangan untuk tujuan umum dari suatu organisasi yang mempekerjakan harus puas dengan laporan keuangan yang telah disajikan sesuai dengan standar pelaporan keuangan yang berlaku.

320.3 Seorang akuntan profesional dalam bisnis harus mengambil langkah-langkah yang wajar untuk menjaga informasi untuk akuntan profesional dalam bisnis bertanggung jawab dengan cara :

( a) Menjelaskan dengan jelas sifat sebenarnya dari transaksi bisnis, aset, atau kewajiban;

( b ) Mengklasifikasikan dan mencatat informasi secara tepat waktu dan tepat, dan

( c ) Mewakili fakta-fakta secara akurat dan lengkap dalam semua hal yang material.

320.4 Ancaman terhadap kepatuhan dengan prinsip-prinsip dasar, misalnya, selfinterest atau intimidasi ancaman terhadap objektivitas atau kompetensi profesional dan kehati-hatian, diciptakan di mana seorang akuntan profesional dalam bisnis ditekan (baik eksternal atau dengan kemungkinan keuntungan pribadi ) menjadi terkait dengan menyesatkan informasi atau menjadi terkait dengan informasi yang menyesatkan melalui tindakan orang lain .

320.5 Pentingnya ancaman tersebut akan tergantung pada faktor-faktor seperti sumber tekanan dan sejauh mana informasi tersebut, atau mungkin, bisa menyesatkan. Arti penting dari ancaman harus dievaluasi dan diterapkan perlindungan bila diperlukan untuk menghilangkan mereka atau menguranginya ke tingkat yang dapat diterima. Perlindungan tersebut termasuk konsultasi dengan atasan dalam organisasi yang mempekerjakan, komite audit atau pihak yang bertanggung jawab atas tata kelola organisasi, atau dengan badan profesional yang relevan.

*Koreksi terhadap bagian ini timbul dari perubahan Kode mengatasi konflik kepentingan akan efektif pada tanggal 1 Juli 2014. Lihat halaman 160.

 Halaman 137

Bagian 320

320.6  Bila tidak mungkin untuk mengurangi ancaman ke tingkat yang dapat diterima, seorang akuntan profesional dalam bisnis akan menolak atau tetap berhubungan dengan informasi yang menentukan akuntan profesional adalah menyesatkan. Seorang akuntan profesional dalam bisnis mungkin telah sadar terkait dengan informasi yang menyesatkan. Setelah menyadari hal ini, akuntan profesional dalam bisnis harus mengambil langkah-langkah untuk memisahkan diri dari informasi tersebut. Dalam menentukan apakah ada persyaratan untuk melaporkan, akuntan profesional dalam bisnis dapat mempertimbangkan mendapatkan nasihat hukum. Selain itu, akuntan profesional dapat mempertimbangkan apakah akan mengundurkan diri.

 Halaman 138

IESBA KODE ETIK UNTUK AKUNTAN PROFESIONAL BAGIAN C

BAGIAN 330

Bertindak dengan Keahlian Cukup

330.1 Prinsip dasar kompetensi profesional dan perawatan karena mengharuskan seorang akuntan profesional dalam bisnis hanya melakukan tugas-tugas penting yang akuntan profesional dalam bisnis memiliki , atau dapat memperoleh , pelatihan khusus atau pengalaman yang cukup . Seorang akuntan profesional dalam bisnis tersebut tidak sengaja menyesatkan majikan untuk tingkat keahlian atau pengalaman yang dimiliki , tidak akan seorang akuntan profesional dalam bisnis gagal untuk mencari saran ahli yang tepat dan bantuan bila diperlukan .

330.2 Keadaan yang menciptakan ancaman bagi seorang akuntan profesional dalam bisnis menjalankan tugas dengan tingkat yang sesuai kompetensi profesional dan perawatan karena termasuk memiliki :

• Tidak cukup waktu untuk benar melakukan atau menyelesaikan tugas-tugas yang relevan .

• lengkap , informasi terbatas atau tidak memadai untuk melakukan tugas dengan benar .

• Kurangnya pengalaman , pelatihan dan / atau pendidikan .

• sumber daya memadai untuk kinerja yang tepat dari tugas .

330.3 Signifikansi ancaman akan tergantung pada faktor-faktor seperti sejauh mana akuntan profesional dalam bisnis bekerja sama dengan orang lain, senioritas relatif dalam bisnis, dan tingkat pengawasan dan peninjauan diterapkan untuk pekerjaan. Arti penting dari ancaman harus dievaluasi dan perlindungan diterapkan bila diperlukan untuk menghilangkan ancaman tersebut atau menguranginya ke tingkat yang dapat diterima. Contoh pengamanan tersebut meliputi :

• Mendapatkan saran tambahan atau pelatihan .

• Memastikan bahwa ada cukup waktu yang tersedia untuk melakukan tugas-tugas yang relevan .

• Mendapatkan bantuan dari seseorang dengan keahlian yang diperlukan .

• Konsultasi, dimana tepat, dengan :

o Pemimpin dalam organisasi yang mempekerjakan ;

o ahli Independen; atau

o Sebuah badan profesional yang relevan .

330.4 Ketika ancaman tidak dapat dihilangkan atau dikurangi ke tingkat yang dapat diterima , akuntan profesional dalam bisnis harus menentukan apakah akan menolak untuk melakukan tugas tersebut . Jika akuntan profesional dalam bisnis menentukan bahwa penolakan adalah tepat, alasan untuk melakukannya harus secara jelas dikomunikasikan .

Halaman 139

Raja Ampat

History

The name of Raja Ampat comes from local mythology that tells about a woman who finds seven eggs. Four of the seven eggs hatch and become kingsthat occupy four of Raja Ampat biggest islands whilst the other three become a ghost, a woman, and a stone.

History shows that Raja Ampat was once a part of Tidore Kingdom, an influential kingdom from Maluku. Yet, after the Dutch invaded Maluku, it was shortly claimed by the Netherlands. The main occupation for people around this area is fishing since the area is dominated by the sea. They live in a small colony of tribes that spreads around the area. Although traditional culture still strongly exists, they are very welcoming to visitors. Their religion is dominantly Christian.

Geography

Marine biodiversity of Raja Ampat

The oceanic natural resources around Raja Ampat give it significant potential as a tourist area. Many sources place Raja Ampat as one of their top ten most popular places for diving whilst it retains the number one ranking in terms of underwater biodiversity.

According to Conservation International, marine surveys suggest that the marine life diversity in the Raja Ampat area is the highest recorded on Earth. Diversity is considerably greater than any other area sampled in the Coral Triangle composed of Indonesia, Malaysia, Philippines, Papua New Guinea, Solomon Islands, and Timor-Leste. The Coral Triangle is the heart of the world's coral reef biodiversity, making Raja Ampat quite possibly the richest coral reef ecosystems in the world.

The area's massive coral colonies along with relatively high sea surface temperatures, also suggest that its reefs may be relatively resistant to threats like coral bleaching and coral disease, which now jeopardize the survival of other coral ecosystems around the world. The Raja Ampat islands are remote and relatively undisturbed by humans.

The high marine diversity in Raja Ampat is strongly influenced by its position between the Indian and Pacific Oceans, as coral and fish larvae are more easily shared between the two oceans. Raja Ampat's coral diversity, resilience, and role as a source for larval dispersal make it a global priority for marine protection.

1,508 fish species, 537 coral species (a remarkable 96% of all scleractinia recorded from Indonesia are likely to occur in these islands and 75% of all species that exist in the world), and 699 mollusk species, the variety of marine life is staggering. Some areas boast enormous schools of fish and regular sightings of sharks, such as wobbegongs.

Although accessing the islands is not that difficult, it takes some time. It takes six hours flight from Jakarta, the capital city of Indonesia to Sorong. Then, taking a boat to reach the islands is necessary.

Documentary film

The documentary film Edies Paradies 3 (by Otto C. Honegger) has been broadcast by the biggest Switzerland television broadcaster, Schweizer Fernsehen. The film tells about Raja Ampat's natural underwater beauty which is likened to Switzerland's only inhabited area of the region of around 50,000 residents and is considered like the "Amazon" because of the underwater world located in the heart of the world's Coral Triangle.

story telling of tangkuban perahu

Once upon a time in west Java, Indonesia lived a wise king who hada beautiful daughter. Her nameis Dayang Sumbi , she like weaving very much. Once she wasweaving a cloth when one of her tool fell to the ground. She was very tired at the time so, she wastoo lazy to take it . Then she just shouted outloud. " Anybody there ? Bring me my tool. I willgive you special present. If you are female , Iwill consider you as my sister. If you are male, Iwillmarry you . Suddenly a male dog, its name was Tumang came, He brought her falling tool.Dayang Sumbi was very surprised. She regretted her words but she could not deny it. So, she hadmarry Tumang and leave her father . Then they lived in a small village Several months later theyhad a son. His name was Sangkuriang , he was handsome and healthy boy .Sangkuriang liked hunting very much, He often went hunting to the wood using his arrow. Whenhe went hunting Tumang always with him. in the past there were many deer in Java so,Sangkuriang often hunted for deer.One day Dayang Sumbi wanted to have deer's heart so, she asked Sangkuriang to hunt for a deer.Then Sangkuriang went to the wood with his arrow and his faithful dog Tumang. But, afterseveral day's in the wood Sangkuriang could not find any deer, They were all disappeared.Sangkuriang was exhausted and desperate. He did not want to disappoint her mother so he killedTumang. He did not know that Tumang was his Father , At home he gave Tumang,s heart to themother.But Dayang Sumbi knew it was Tumang,s heart. she was angry that she could not control heremotion. She hit Sangkuriang at hes head. Sangkuriang was wounded, There was a scar in hishead. She also repelled her son , and then Sangkuriang left her mother in sadness.Many years passed and Sangkuriang became a strong young man. He wandered everywhere. oneday he arrive at his own village but, he did not realized it. There he meet Dayang Sumbi. At thetime Dayang Sumbi was given an eternal beauty by God so, she stayed young forever. Both of them did not know each other. So, they fell in love and then decided to marry.But then Dayang Sumbi recognized a scar on his Sangkuriang head. She know that Sangkuriangwas her son. It was impossible for them to marry , She told him but, he dont believe her. Hewished that they marry soon. so, Dayang Sumbi give a very difficult condition. She wantedSangkuriang to build a lake and a boat in one night, She said , she needed that for honeymoon.Sangkuriang agree with the help of genie and spirits Sangkuriang tried to build them. Bymidnight he must finished the lake by building a dam . in Citarum river, Then he started buildingthe boat. It was almost done when he nearly finishe it , Meanwhile Dayang Sumbi keep watchingon them. She was worried when she know this so, she made lights in the east. Then the spiritsthought that it was already done. It was time for them to leave they left Sangkuriang alone.Without their help he could not finishe the boatSangkuriang was verry angry He kicked the boat. then the boat turned out to be MountTangkuban Perahu it means boat upside down from a distant it looks like a boat upside down.

Pinokio

pinokio

Once upon a time there are a poor old wood carver named gepeto one day he was making a puppet from a tree branch, “you shall be my little boy and I shall call you  pinokio” said gepeto, he worked very hard carving each detail. After he finished the puppet he was very shock because the puppet just talk to him, “you can talk?!” gepeto surprised “of course I can silly, you give me a mouth to talk with” answered pinokio .gepeto was very happy, and he said to pinokio that he will have a normal life just like a normal boy , including school  

The next day on the way to school pinokio  stoped to see a puppet show,
“I  can  dance better than that” he said ,quickly he climbed on to the stage, at first the puppet master didn’t like pinokio but when he saw that the crowd love him, he just ;let pinokio stay, at thev end of the show, the puppet master gave pinokio five copper coins and tell him to go straight home,

On the way home pinokio met a lame fox and a blind cat, knowing that pinokio had money they pretend to be his friend, they trick pinokio to put his money under a tree, they said to him that the money will become gold . after a while the fox and the cat that weren’t really lame and blind quickly snuck away and disguised themselves as thieves, when pinokio start digging the money, they pounced on him. “Give us the money” They ordered, just then pinokio guardian the blue fairy  sent her dog rufus to chase the fox and the cat, and then she take pinokio back to   her castle

“Why didn’t you go to school today”said the blue fairy, “I did” answered pinokio , just then his nose started to shot out like a tree branch, pinokio was surprised and very sad, the fairy said that every time you tell a lie his nose will grow but if he tell the truth it will shrink, and she said that pinokio will bw a real boy if he learn how to be brave, generous and honest, then she tolld him to go home and not stop for any reason

Not verry long before pinokio met some boys, the boys said that he know a place to have fun, so pinokio followed the boy. The boy  take pinokio to a circuses but they doesn’t know that if you are bad you will be turned into donkeys and trained for the circuses

Not verry long before they turned into donkeys, but because pinokio was made from a tree branches he doesn’t changed completely, so the circus master throw him into the sea,

after pinokio swam for a long time a whale ate him, he was very scared ,then he heard a voice from inside the whale stomach echoing it turn out that  the voice was from gepeto, gepeto was looking for pinokio. Then pinokio helped gepeto to make a raft, when the raft was finished pinokio tell a lie so that his nose will grow to tickle the whale, when the whale sneezes it blow them out of his stomach

Home at last pinokio was very happy, and he remembered what the blue fairy had told him, the next  morning pinokio came running down the steeps, jumping and wafing his arms he ran to gepeto and shouted “look father, I’m a real boy”

5 Centimeters Per Second

The story is set in Japan beginning from the 1990s and ending in modern day, with each act centered on a boy named Takaki Tōno. The first act takes place during a time when cell phones are uncommon and email has not yet reached the general population.

Act 1: Cherry Blossom

Takaki Tōno quickly befriends Akari Shinohara when she transfers to his elementary school. They grow closer to each other due to similar interests and attitudes; for instance, they both prefer to stay inside during recess due to their seasonal allergies. As a result, they form a strong bond; they speak to each other using their given names without any form of honorifics, which is a sign of deep friendship and familiarity in Japan. (This fact is lost in the movie's translation to English and other languages, which reduces the implied closeness of their relationship.)

Upon graduating from elementary school, Akari moves to Tochigi, due to her parents' jobs. The two keep in contact by writing letters but eventually begin to drift apart. When Takaki learns that his family will be moving to Kagoshima, he decides to personally go see Akari, since they will be too far apart to visit each other at all after moving. He also prepares a letter for Akari, containing his feelings. However, during the journey he loses the letter and a severe snowstorm continuously delays Takaki's trip for several hours. As the two meet and share their first kiss, Takaki realizes they will never be together again. Stranded in a shed due to the snowstorm, they fall asleep after talking late into the night. Takaki departs the next morning, and they promise to continue writing to each other. As the train rolls away, Takaki thinks that the loss of his letter is not important any more after that kiss, while Akari silently looks at her own letter addressed to Takaki.

Act 2: Cosmonaut

Takaki is now in the third year of senior high in Tanegashima, where the Tanegashima Space Center is located. Kanae Sumida, a classmate of Takaki, had fallen in love with him ever since meeting him in middle school but does not have the courage to confess her feelings. She tries to spend time with him, waiting long after school for the chance to travel home together. However, Takaki appears ignorant to Kanae's feelings and treats her as a good friend. Kanae observes that Takaki is always writing emails to someone or staring off into the distance as if searching for something far, far away. It is later shown that Takaki's emails are not being sent to anyone, and he has had recurring dreams which feature Akari. Despite Kanae's feelings, she eventually realizes that Takaki is looking for something far beyond what she can offer and decides against telling him how she feels.

Act 3: 5 Centimeters Per Second

It is 2008. Takaki is now a computer programmer in Tokyo, and Akari is preparing to get married. Kanae is not strongly depicted in this segment. Takaki is still longing for Akari to the detriment of his lifestyle, which is acknowledged by an ex-girlfriend. This leads to Takaki on the verge of a breakdown and leaving his job. Akari goes through her old possessions and finds the letter addressed to Takaki. Takaki and Akari have a dual narration, both recalling a recent dream depicting the events of their last meeting in the snow and hoping to watch the cherry blossoms together again.

One day while walking down a road, Takaki and Akari appear to pass and recognize each other at a train crossing, where they decided to watch cherry blossoms together right before Akari's sudden moving to Tochigi thirteen years ago. At opposite sides of the tracks, they stop and begin to look back, but the passing trains cut off their view. Takaki waits for the trains to pass but sees that Akari is gone. After a moment, he smiles to himself and continues walking.

TOEFL (IBT, PBT, CBT)

The Test of English as a Foreign Language (TOEFL) is created and scored by Educational Testing Service (ETS). Since 1964, ETS has designed three versions of the TOEFL:

1964: The Paper-Based Test (PBT)
1998: The Computer-Based Test (CBT)
2004: The Internet-Based Test (iBT).

Although you take the iBT on a computer, it is not the CBT, which is no longer offered anywhere in the world. The PBT is offered in countries that do not offer the iBT, and it is also offered two or three times a year in countries that also offer the iBT. In contrast, there are about 40 test dates per year for the iBT, which occur one time per weekend, usually on Friday or Saturday, but sometimes on Sunday.

PLEASE NOTE: because the CBT has been discontinued, it is very important that you not read websites or buy books that talk about the “CBT”. These sources have outdated information that is now irrelevant to TOEFL study.

Each version of the test has its own scoring scale.

PBT: 310-677
CBT: 0-300
iBT: 0-120

Because the PBT was the only TOEFL from 1964 to 1998, many institutions still speak only in terms of the PBT scoring system. And a significant number of institutions that did update their information when the CBT came out failed to update it again when the iBT was released. This means that you may still find institutions stating that they need a score of “550” (PBT) or “213” (CBT). These scores are equivalent to the iBT score of 79/80 which tends to be the minimum score for most four year colleges and graduate programs. Since you will most likely be taking an iBT, it is important for you to know the iBT score you’re trying to achieve. Here is a link to a conversion table that will help you determine the iBT equivalent when an institution only provides PBT or CBT requirements.

Third-party companies administer the test, which means that if you have a problem with the test, you will have to determine if you need to contact ETS or if you have to contact the company that owns the testing center. It is usually best to begin with ETS and they will direct you, if necessary, to the testing center. It is just good to remember, though, that you might be dealing with two different companies for this one test, and if that distinction is not clear, you may be confused about who you are talking to and why. 

Many students think that the PBT is an easier test than the iBT for a few reasons:

1. It has a grammar section, and some people think that grammar rules are easier to learn.
2. It does not have a Speaking section.
3. You can see the Listening questions while you are listening to the Lecture
4. There is only one essay to write instead of two.

Strictly English cannot stress enough that favoring the PBT over the iBT is a very bad way to begin your preparation for studying in an English-speaking institution. The demands of a university education will be far harder than even the iBT, so if you’re trying to run from taking the iBT because it is too difficult, then you will most likely find your university courses impossible. In addition, at the center of university education—especially in MBA programs—is a strong focus on classroom discussion and group classes that require a lot of talking. If you’re trying to avoid the iBT because you cannot speak clearly, then this is a big indication that you are not ready for graduate school. So instead of lowering your expectations, raise them!




Sumber : http://www.f1gmat.com/toefl/three-version-PBT-CBT-iBT