Question: a. Explain how effective internal control is over financial statement accounts whose measurement requires significant estimation (5%) b. PSAK 68: Fair Value Measurement stipulates that

a. Explain how effective internal control is over financial statement accounts whose measurement requires significant estimation (5%) b. PSAK 68: Fair Value Measurement stipulates that there is a fair value hierarchy. Do you think all three hierarchies share the same inherent risk? Explain (5%) c. Describe the audit procedures you perform to ensure the fairness of the client's investment property measured at fair value. (5%)

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