According to Indonesian Auditing Standard (SPAP), auditor must aware any risk of material misstatement due to fraud. The word “material” saves us. It shows that we don’t have to search for fraud at any amount, and limit to material amount only. One of the procedures we have to do is having a discussion at planning stage with management relating to any fraud risk that might have occurred, and document it.

Merry Christmas Mr. Lawrence is the most beautiful one. Very outstanding, wonderfull… Actually the song is repetitive, but he plays it beautifully and wonderfull… as if we were brought into a japanese world. peaceful thought.  as if we were having  a candle light dinner with someone we love. as if we were in a field of sakura trees, watching their blossom.

click to play the video.

Missing sup doc is a red flag. When we take sampling and found that some transactions are not supported with documents, we cannot forget it and drive on (FIDO). We have to question why the sup doc is not available.

Common reasons answered why the sup doc is not there:

• It was approved by director’/owner directly.
• It was director/owner’s personal expense.
• It was kept by accounting personnel who have resigned.
• It was moved by someone else whom we don’t know.
• The filing is messy and scattered. Maybe it is kept somewhere else.
• We forget where we put it.

The substitution of sampling with other transactions with similar account  but have sup. doc should be questioned with professional skeptiscm.

Roy Iman – Price Waterhouse Coopers.

Curhat ke Mamah Dedeh

Buku ini berisi tanya jawab antara Mamah Dedeh (penceramah agama Islam ternama) dengan para penanya atas berbagai persoalan kehidupan, terutama persoalan rumah tangga.  Mulai dari masalah suami yang “hobi” berselingkuh, poligami, istri yang suka dugem, bahkan hingga persoalan fiqih sehari-hari. Semua dijawab oleh Mamah Dedeh berdasarkan Alqur’an dan Hadits dengan bahasa yang mudah dipahami, lugas, blak-blakan tanpa menyinggung perasaan.

Yang paling saya suka dari buku ini adalah nama penanya tidak dimunculkan sehingga aibnya tertutupi. Mamah Dedeh menganjurkan kita lebih banyak berpikir ke depan dan tidak mengambil keputusan untuk jangka pendek. Dari jawaban-jawaban yang beliau berikan, beliau senantiasa menganjurkan agar kita mengandalkan Allah dalam segala urusan. Maksudnya, sebelum mengambil keputusan kita harus lihat dulu apakah Allah ridha atau tidak. Jika Allah tidak ridha atas keputusan yang akan kita ambil, maka janganlah mengambil keputusan itu. Segala sesuatu yang menggelisahkan hati itu adalah dosa dan menjaukan diri dari ridha Allah. Segala sesuatu yang merusak diri sendiri adalah dosa dan bikin jauh dari ridha Allah. Carilah keridhaan Allah, niscaya hati tentram senantiasa. Jika inginkan keluarga sakinah (tentram), dan diberkahi Allah, maka sandarkan Allah dalam segala urusan. Mulakan segalanya dengan bismillah.

However, not  everyone knows how to use the professional judgment. Maybe sometimes our professional judgment has reminded us about the red flag but we tend to ignore it due to other distracting thoughts. That will make us not aware of what we’re facing with.

To maximize your professional judgment, you have to stay focused. Have a clear mind, don’t let personal feelings or personal biased distract you. Stay healthy, do some sport, eat nutritious food, grab some good books, avoid unnecessary activities. Don’t let yourself get sick. You have to stay healthy to get a clear mind.  Get some training, and jump to the river. I mean, you have to practice yourself using your professional judgment in every phase of engagement. If you never use it, you’ll never sharpen it.

Remember: stay focused, clear mind, maintain yourself healthy, get some knowledge, and See the BIG picture.

if u need further explanation, please email me alfri_n at yahoo.com