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R€gist€red Public Accountant

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PERKUMPULAN It{ISIATIF IAPORAN AUOITOR INOEPEXDEI{ ATAS

LAFOiAII rcUAI{GAI{ UIIIUI( TAHUI{

YA 6 AEnA(l{Ii PAOA TANGGAI 2012 (DEI{GAN AI{6(A PERBAI{DII{GAI{ '1OESEMBER TAHUI{ 2011) {OATAM MATA UAI{G RUPIAH)


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Psmagang Saiam, D.oan xomi$G dai

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K tohi migaudil rapoBi p6si kelanlan

,€,t.un.]thn kttt dl pds^ldnggat 31 o6qtu 2At2 sena apdan aktliEs, rapdBi petobahan etuitas dan hDoa arus ra untrk r.iui y&q bsakhir pada hnNar 31 oeenber 2012. tapmn k€Miga. adarah t iqsuns bieEi pada ltuab naraleren Ia.ssm! iawab pemyalaan Dendapal alas apoEi keBiqm bsdEakai

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NtM akuirai Pubrk rtrdon6 a. $aidd tereebul milh*u*ii kami mrei.4aia d oel*seka dil aom rami mmpeblei keBjiai msadai bahwa Lapqan kelanlai heb6 dai eai qi yans d tsirD(an

hahid. sualu dit ftiput Dlm san alae d6a peislja|' b nbuki yang miduksq jum al}jm ah dai peisloskapan dalam lapo6 remigai. Audir juga relpurj peiraiad atas piisip akunr.Gi yaq dor*an dar 61im6 s snifkai yang dlbual o.h man+ft.,sqb peniaan I€hadap p.iyajai hpdai kemiqm sera kese!tohan Kdi yakn bahwa dil kami mmbeikai das re@dai fluk ftiyal*ai pendrpal Meillul peidapal kdl, ap@n kelangan yai! r *bul dalrs meryaikln vri dalam smua ial yans mareda p.ss reuangatr Pe*ump0rai riiratl laiqqa 31 o*mhq 2012 hasl caha ldbdle ekliEs *na as 16 unur hhln yans beErit pada kisoa 31 oesmbd 2012 *sai dengan pdNip akrriais yaiq bedaku !m!h di idonesia

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Wa hM d,1iL6d hd nrnpa.Jhg batd@ snF'1 at Pqkuhrdn hkktit I ot D@htq 31 2412 and ths ,.,ared ,300n ol 4l,rdirr .fdos ,, equiy ard ceh nM tu he y@ @ded D*hbet 31, 2a12. hasd tna.iat sktfidfis ab tha qsaohstw at .on@r mhgq t au Btbr"hittt Ek dtp6s tu aainix olhe tranktnatnhrts bsdd or tu aldt

f"h Ndilon ut dit in e$.ar.d rtlh todW sladads 6nb/hrad by fia /ndorrsr, rrffin8 ol Publi! t@r,arh n@ d:idr,6 nor6 fl,at @ phr a 1 pqhm ths auotl lo ob{ar Easorbra 3slLr,@ abqn *teher ho rhamia/ s,aroddrrs e hoe al nddid nisstden@t Ar tlit )rtudds qaarnq, @ a l6t bash avidan o awanirg hd eds atudscl$w k llb fn cid sktaMts an &drl also ir.rde 6ssir9 hd edrrrg piirc&&s

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Audit keuangan inisiatif 11 12  
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