Audit Report Group 3

Audit Report Of PT Bakrie & Brothers Tbk

Kelompok  3 :

Raina Agrippina

Rosyana

Rahmi

Riska Asizah

Hilarius Mario Tonapa

Background Of PT. Bakrie & Brothers Tbk

PT Bakrie & Brothers Tbk (the “Company”) was established in the Republic of Indonesia on March 13, 1951 based on Notarial Deed No. 55 of Sie Khwan Djioe under the name of “N.V. Bakrie & Brothers”. The Deed of Establishment was approved by the Ministry of Justice of the Republic of Indonesia per its Decision Letter No. J.A.8/81/6 dated August 25, 1951. The Articles of Association have been amended several times, the most recent being based on Notarial Deed No. 15 dated July 9, 2008 of Agus Madjid, S.H. to be in accordance with Republic of Indonesia Law No. 40 of 2007 concerning Limited Liability Companies. This amendment was approved by the Ministry of Law and Human Rights of the Republic of Indonesia per its Decision Letter No. AHU- 49901.AH.01.02 Year 2008 dated August 11, 2008.

Audit Report

The audit report is a formal tool of a auditor to communicate the conclusions obtained about audited financial statements to interested parties.

Elements of Audit Report

1. The title of the report
2. Address
3. Introduction paragraph
4. Scope paragraph
5. Opinions paragraph
6. Identity of Public Accounting Firm
7. Date of Audit Report

Kinds of Accountant’s Opinion

           1.      Unqualified Opinion

           2.      Unqualified Opinion with explanatory   language

           3.      Qualified Opinion

           4.      Adverse Opinion

           5.      Disclaimer Opinion