Menentukan objek pemeriksaan, merencanakan dan melaksanakan pemeriksaan, menentukan waktu dan metode pemeriksaan serta menyusun dan menyajikan laporan pemeriksaan; The condition’s losses calculated from the BPK should be actual and definite, for instance asset reduction, funds, or condition’s securities, he famous, adding that the board didn't estimate the condition’s losses on https://scholar.google.com/citations?user=ha_1TccAAAAJ&hl=id