Nama : Firda Annisa
NPM : 12211885
Kelas : 4EA27
Interview
Conversation
Interviewer : Senior Audit Manager (Mr. Esmod)
Interviewee : Applicant (Joni)
A. A brief
description
Joni was applying as a
Senior Aditor at KAP Ilhamsyah & Rekan. Joni has been run through a written
test and this time he will do a final test, that is an interview with the user.
The following is a conversation between Joni and Mr. Esmod as Senior Audit
Manager:
B. Conversation
Interviewee
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:
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Good
Afternoon Sir
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Interviewer
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:
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Good
Afternoon, please have a sit
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I
am Esmod, I am a Senior Audit Manager in KAP Ilhamsyah & Rekan
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So,
please introduce yourself
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Interviewee
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:
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Okay
Sir
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My
name is Michael Joni and you can call me Joni
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I
live in East Jakarta
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I
graduated from the University of Bagus in 2012 with GPA 3.04 majoring in
accounting
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When
I was in university, I had served as General Chairman of the social
organization which the organization is the largest organization at my
university.
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I
really liked travelling and playing soccer. I always took the time to play
soccer in a week.
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Currently,
I worked in KAP Tanudiredja Wibisana & Rekan (Member of PWC
International) as a senior auditor. I joined my current office since December
2011
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Interviewer
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:
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Okay
Joni. Where do you usually travel?
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Interviewee
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:
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Anywhere
Sir, I always like new places and things but currently, I really like to go
to Bali because Bali is a very complete travel destinations such as cultural,
mountain, sea, arts and food
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Interviewer
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:
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I
agree with you about Bali. My family and I love Bali, I go to bali two times
in a year
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Okay
Jon, what do you know about Audit & Assurance? and What do you do when
you audit?
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Interviewee
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:
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Audit
is an examination of the Company’s financial statements and ensure that the
Company’s financial statements has met the management's assertions and there
is no material misstatement that aim to express an opinion on the Company’s
financial statements
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When
I do an audit of the Company. The first thing I do is make audit planning.
The plan covers scoping, indetify and assess risk and design audit responses.
In doing scoping, I ask the Company to provide the latest financial
statements. From the latest financial statements, I make materiality for the
financial statements to be a basis for the implementation of audit
procedures. In conducting the audit, I also create and determine the cycle
for each account in order to facilitate the conduct of audit procedures. In
doing Identify and assess risk, I have to understand and know about the
Company's business as a laws and rules, business competitors, product
companies and others. I also have to understand and know about the internal
control and information systems of the Company. Usually I can find the risk
of audit risk in these planning activities. I do those planning by interview
with the relevant person or officer, read the Company's website, read the
latest news about the Company’s business and Operasioal Systems of the Company.
Last planning activities are design audit reponses, after I do the scoping
and identify and assess risk, I have to design audit procedures that I want
to do based on the data and information that i get. I also have to determine
the level of risk that I get and reassess whether there are risks could
affect the Company's financial statements and going concern significantly.
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After
doing the planning, my team and i do procedures that I have been determined and
documenting thoses procedures into audit working paper.
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When
the procedures was completed, we give the final figures of the financial
statement to the Company for reviewed. The Company will prepare the Audited
Financial Statements and i just review it. I have to ensure that the Audited
Financial Statement has complied with Financial Accounting Standard.
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After
the Audited Financial Statements done, my manager and my partner make an
Independent Auditor’s Report to be attached in the Audited Financial
Statements.
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That
is a big picture of audit and what i do when i do an audit in the Company.
All of those activities need a good and nice team. Alhamdulillah, i can
manage and control my staffs’ jobs and i can do what my manager and my
partner want.
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Interviewer
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:
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Okay
Jon, mostly we do the same things when doing an audit.
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And
then, Why do you interest to apply as a Senior Auditor in KAP Ilhamsyah &
Rekan? Since PWC is number 1 KAP in Indonesia
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Interviewee
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:
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Well,
PWC is Number 1 KAP in Indonesia but I know that Mr. Reza Ilhamsyah as
Partner has a good reputation in audit and I have heard from some of my
colleagues that Mr. Reza is excellent in fostering and teaching the auditors.
I also heard that Mr. Eric Powa which became a Partner in EY Indonesia and
Mr. Irwan Rustandi which became a Partner in BDO Indonesia is the result of
assisted Mr. Reza. Therefore, I am very interested in working in this KAP.
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Interviewer
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:
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That’s
correct, Mr. Eric Powa and Mr. Irwan Rustandi are from this KAP.
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So
do you want to be a Partner Jon?
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Interviewee
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:
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Yes
Sir, i want to be a Partner
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I
really like the audit although I must always work until the morning even did
not go home during busy periods
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Interviewer
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:
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Work
until the morning and even did not go home will you get if you work in
reputable KAP
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How
much salary do you expect?
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Interviewee
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:
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My
current basic salary in PWC is Rp 14,000,000 but in the busy periods my take
home salary became Rp 20,000,000 including overtime allowance.
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Usually
the employee who moved from the old office to the new office will ask for a
higher salary than before. However, I do not expect my salary rose from the
previous because the experience will I get out of this KAP in my opinion is
more valuable than a salary raise that I will get. I hope the salary and
benefits which will I get still the same as what I get now
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Interviewer
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:
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We
will consider the salary that you expect.
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You
expect to get a salary of Rp 14,000,000 which is a very big salary for a
senior auditor at this KAP. So that I may consider it more deeply, please
explain what is your advantages and disadvantages, especially in working as
auditor?
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Interviewee
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:
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My
advantages are, I have experience in leading an organization and the
experience has been apply in my office right now so I'm sure that my
organization skills can support and I can apply my experience also in this
KAP. I was a very motivated person, especially if I get the challenge of
doing something I had never done before or experience that I never could
before. I also really like the audit and wants to be a partner, it is an
advantage for me because if someone is doing work that they like so there
will be no tired or not excited in his mind.
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My
disadvantage is, I can not fully concentrate when my work environment
cluttered and not clean. Howeve, I'm trying to resolve this disadvantage
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Interviewer
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:
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Okay
Jon
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Are
you able to audit outside the city more than 1 month?
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Interviewee
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:
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Yes,
i am Sir
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Interviewer
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:
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Okay
Jon, I think this interview is enough. I will discuss your application with
my partner and HRD
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We
will contact you no later than 5 working days for decisions you may have join
with us or not.
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Before
we finish this interview, do you have any questions?
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Interviewee
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:
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Yes,
i have Sir
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What
industries did audited by this KAP? And what is the biggest client that
audited by this KAP?
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Interviewer
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:
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We
do an audit for various type of industries such as oil and gas, coal,
plantations, manufaturing, real estate and hospitality
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Our
biggest clients is Funcake Group. The group engaged in the manufacture of
pastry.
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Do
you have anyquestions again Jon?
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Interviewee
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:
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No,
i have not Sir. That is enough
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Interviewer
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:
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Okay
Jon, thank you for coming to this interview.
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Have
a nice day
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Interviewee
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:
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Thank
you Sir
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Have
a nice day too Sir
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