13.

17

1. Untuk mengkonfirmasi dan mengetahui bahwa board of director mengetahui

aware keputusan yang dipilih oleh menejemen terutama keputusan yang
mencangkup kelangsungan hidup perusahaan.
2. A. Jika terdapat perbedaan antara buku board of director dengan temuan auditor,
maka auditor perlu melakukan tindakan lebih lanjut terhadap account yang
mencurigakan tersebut, karena besar kemungkinan terdapat material misstatement.
Melalui tindakan lebih lanjut tersebut auditor dapat mengambil opini berdasarkan
hasil temuan yang nanti akan ditemukan

B. Jika terdapat perbedaan, maka auditor sebaiknya melakukan konfirmasi lanjutan,

terutama jika perbedaan tersebut menimbulkan material misstatement.

C. Selama note itu dapat dipertanggungjawabkan ke validan nya maka auditor boleh
menggunakan note tersebut.

3. Corporate Actions requiring board and/or stockholder approval

In some (but not all) instances, Board committees may be validly delegated the
responsibility for Board approval, which should be memorialized in the minutes and
resolutions.

Actions Requiring Board Approval

1. Election of officers; hiring or dismissal of executive employees.

2. Setting compensation of principal employees.

3. Establishment of pension, profit-sharing, and insurance plans.

4. Selection of directors to fill vacancies on the Board or a committee.

5. Purchase, sale, or lease of major or long-term assets.

6. Borrowing funds, entering into credit agreements, and establishing or changing

bank accounts.

7. Lending money, except in the case of companies whose business it is to do so.

8. Offering new services or opening a branch office.

9. Changing the location of the principal office.

10. Instituting or settling litigation.

11. Issuing shares of stock.

12. Investing corporate funds (other than short-term cash management).

13. Adopting or changing share certificates or the corporate seal.

14. Declaration of dividends or distributions.

15. Establishing or changing dates of regular meetings of stockholders and directors.

16. Establishing a fiscal year.

Actions That May Require Both Board and Stockholder Approval

1. Amendments to the certificate of incorporation.

2. Adopting or amending bylaws.

3. Establishing a subsidiary or entering into any merger, acquisition, or other

reorganization, recapitalization, or change in stockholders’ rights.

4. Sale, lease, exchange, or other disposition of all or substantially all of the

corporation’s assets.

5. Dissolution of the corporation.

6. In certain instances, indemnification of directors, officers, and employees.

7. Approval of certain transactions between the directors/officers and the corporation,

including, in some cases, loans to or guarantees of the debts of such persons.

8. Adoption of stock option plans and employee benefits plans involving directors and
officers.

Actions Requiring Stockholder Approval

1. Election and removal of directors (usually).

If the corporation proposes to do any of the foregoing, or anything else that is not a
part of its everyday business, the Secretary should plan either to obtain the requisite
written consent of the directors and/or stockholders to such action or add the item to
the agenda for an upcoming meeting. Time constraints may require the use of written
consents, or it may be necessary to hold a special meeting.
13.18

1. Adanya kemungkinan bahwa pemilik obligasi yang tersimpan di Bohemian Bank

adalah orang yang sama dengan pemilik negotiable bearer bonds, yang dapat menjadi
indikasi terjadinya pencatatan double yang disengaja. Juga kemungkinan adanya
faktor bahwa obligasi tersebut fiktif.
2. Pasttikan keberadaan bond, apakah dia benar2 ada atau tidak. Periksa dengan
seksama tanggal penerbitan bond. Karena terdapat kemungkinan bahwa terjadi
manipulasi penerbitan obligasi oleh prusahaan melalui negotiable bearer bonds.

3. Auditor dapat meminta bantuan dari pihak bank dan pihak kantor mengenai
eksistensi dan obligasi tersebut. Dari pihak bank perihal eksistensi obligasi dari
perusahaan moravia, auditor dapat meminta kepastian dari bank bahwa adanya
kebenaran dari eksistensi obligasi perusahaan moravia. Dari pihak kantor, dapat
meminta bantuan bendahara untuk memfoto atau melakuakan video call untuk
memastikan eksistensi obligasi tersebut.