Junaedi, Chairul dan rekan

To all our clients, we offer the assurance that we will only accept assignment if, and only if, we have the following fulfilled :

1. Capability

We   have   the   capability   to   complete   the assignment to the satisfaction of our clients.

2.  Capacity

We have the capacity to carry out the assignment with the high level of service to meet our clients’ expectations.

3.  Comfort

We and our clients are mutually comfortable with the level of services expected and provided as well as fees agreed upon. All information obtained from clients is held in the strictest confindencial.

1. Audit of Financial Statements

The purpose of a general audit of financial statements is to provide an opinion on the fairness of the financial statements of an economic entity in accordance with Indonesian financial accounting standards. Financial accounting standards include basic assumptions of accounting and Statement of Financial Accounting Standards (SFAS) established by the Indonesian Institute of Accountants or other generally accepted accounting practices common to the extent not governed by SFAS.

A statement of the opinion stated in the auditor's report on the fairness of the financial statements, based on his audits, can be:

a.  Unqualified Opinion

With an unqualified opinion, the auditor stated that the financial statements present fairly, in all material respects, the financial position, results of operations and cash flows of a particular entity in accordance with Indonesian financial accounting standards.

b.  Qualified Opinion

In a qualified opinion, the auditor stated that the financial statements present fairly, in all material respects, the financial position, results of operations and cash flows of a particular entity in accordance with Indonesian financial accounting standards, except for the impact of matters relating to the excluded.

c.  Adverse Opinion

With adverse opinion, the auditor stated that the financial statements do not present fairly, in all material respects, the financial position, results of operations and cash flows of a particular entity in accordance with Indonesian financial accounting standards.

d.  Disclaimer of Opinion

With a disclaimer of opinion, the auditor stated that he could not express an opinion on the financial statements.

The auditor is responsible for an opinion on the audited financial statements. The responsibility for the financial statements remain on the entity's management.

2.  Special Audit

Special audit can be:

a. Audit of the elements, accounts or certain financial statement items;

b. Audit of financial statements prepared on a comprehensive  basis  of  accounting  other than financial accounting standards; and

c. Audit of financial information for specific purposes and other special audits.

3.  Review of Financial Statements

Review of financial statements is a service to provide limited assurance that nothing comes to our attention that cause us (reviewer) to believe that the financial statements do not present fairly, in all material respects, the financial position, results of operations and cash flows of a particular entity in accordance with Indonesian financial accounting standards. JC conducts the review services in accordance with standards of accounting and review services established by Indonesian Institute of Certified Public Accountant (IICPA).

4.  Attestation

Attestation services provided by JC carried out through examination based on the procedures agreed between the JC and the client in accordance with attestation standards established by IICPA

The object of the attestation assignment, among others:

a.  Financial projections and forecasts;

b.  Proforma financial statements;

c.  Report on the internal control structure. 

5.  Compilation of Financial Statements 

Compilation  service  is  service  of  financial statements preparation based on the records, financial data and other information provided by the management of an entity. In the compilation services, we do not express an opinion or an assurance regarding the fairness of financial statements. JC perform compilation services of financial statements based on the standards of accounting services established by the IICPA.

6.  Consultancy

JC provides consulting services that include: 

a.  General management consultancy;

b.  The design and implementation of accounting information systems;

c.  The preparation of financial proposals and project feasibility studies; 

d.  Business valuation; and 

e.  Other consulting services.

JC perform consulting services based on the standards of consultancy established by the IICPA.

7.  Taxation

JC  provides  services  in  the  field  of  taxation which include, but are not limited to:

a.  General consultation on taxation;

b.  Tax planning;

c.  Review of tax liabilities;

d.  Preparation of tax return; and

e.  Settlement of tax issues.