REVIEW & COMPILATION
Compilation of financial statements. Presentation in the form of financial statements, a statement of management information (shareholders) without any attempt to provide a statement of any belief to the report. Review of the financial statements. The implementation of inquiry and analytical procedures that generate a reasonable basis for the auditor to provide limited assurance that there are no material modifications that should be made on the financial statements so that the report in accordance with generally accepted accounting principles in Indonesia, or in accordance with others comprehensive basis of accounting. The purpose of the review is very different from the purpose of the compilation. The results of the review carried out through inquiry and analytical procedures should be a reasonable basis for the auditor to provide limited assurance that no material modifications that should be made to the financial statements, while a compilation, the accountant does not provide such assurance. The purpose of the review is also very different from the purpose of the audit of financial statements conducted in accordance with auditing standards established by Indonesian Institute of Accountants. The purpose of the audit is to provide a reasonable basis for an opinion regarding the financial statements taken as a whole. Review does not provide a basis for our opinion that, because the review did not include the acquisition of an understanding of internal control, determination of risk control, testing and examination of accounting records in response to inquiries by the acquisition of material corroborating evidence through inspection, observation, or confirmation , and certain other procedures commonly performed in an audit. Review can make accountants drawn attention to important matters that affect the financial statements, but does not provide assurance that the accountant will know all the important things that will be revealed through an audit.
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