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CERTIFICATE OF COMPLETION
This certificate is presented to
Gabriela Naomi Manalu from BDO Indonesia
For successfully completing a professional development course
APT - BASIC NAVIGATION
60
Minutes by field of study
Audit & assurance
Instructional delivery method: eLearning
Date: 31 May 2017
Brussels Worldwide Services BVBA
Service provision within the international BDO network of independent member firms (‘the BDO network’) is coordinated by
Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statutory seat in Brussels. Each of BDO International Limited (the governing entity of the BDO network), Brussels Worldwide Services BVBA and the member firms is a separate legal entity and has no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels
Worldwide Services BVBA and/or the member firms of the BDO network.
BDO is the brand name for the BDO network and for each of the BDO member firms.
CERTIFICATE OF COMPLETION
This certificate is presented to
Gabriela Naomi Manalu from BDO Indonesia
For successfully completing a professional development course
THE BDO AUDIT APPROACH
60
Minutes by field of study
Audit & assurance
Instructional delivery method: eLearning
Date: 31 May 2017
Brussels Worldwide Services BVBA
Service provision within the international BDO network of independent member firms (‘the BDO network’) is coordinated by
Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statutory seat in Brussels. Each of BDO International Limited (the governing entity of the BDO network), Brussels Worldwide Services BVBA and the member firms is a separate legal entity and has no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels
Worldwide Services BVBA and/or the member firms of the BDO network.
BDO is the brand name for the BDO network and for each of the BDO member firms.
CERTIFICATE OF COMPLETION
This certificate is presented to
Gabriela Naomi Manalu from BDO Indonesia
For successfully completing a professional development course
MATERIALITY AND SCOPING IN FINANCIAL STATEMENT AREAS
60
Minutes by field of study
Audit & assurance
Instructional delivery method: eLearning
Date: 24 May 2017
Brussels Worldwide Services BVBA
Service provision within the international BDO network of independent member firms (‘the BDO network’) is coordinated by
Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statutory seat in Brussels. Each of BDO International Limited (the governing entity of the BDO network), Brussels Worldwide Services BVBA and the member firms is a separate legal entity and has no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels
Worldwide Services BVBA and/or the member firms of the BDO network.
BDO is the brand name for the BDO network and for each of the BDO member firms.
CERTIFICATE OF COMPLETION
This certificate is presented to
Gabriela Naomi Manalu from BDO Indonesia
For successfully completing a professional development course
FINANCIAL STATEMENT AREAS (FSAS) AND ASSERTIONS
30
Minutes by field of study
Audit & assurance
Instructional delivery method: eLearning
Date: 24 May 2017
Brussels Worldwide Services BVBA
Service provision within the international BDO network of independent member firms (‘the BDO network’) is coordinated by
Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statutory seat in Brussels. Each of BDO International Limited (the governing entity of the BDO network), Brussels Worldwide Services BVBA and the member firms is a separate legal entity and has no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels
Worldwide Services BVBA and/or the member firms of the BDO network.
BDO is the brand name for the BDO network and for each of the BDO member firms.
CERTIFICATE OF COMPLETION
This certificate is presented to
Gabriela Naomi Manalu from BDO Indonesia
For successfully completing a professional development course
CYCLES
30
Minutes by field of study
Audit & assurance
Instructional delivery method: eLearning
Date: 31 May 2017
Brussels Worldwide Services BVBA
Service provision within the international BDO network of independent member firms (‘the BDO network’) is coordinated by
Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statutory seat in Brussels. Each of BDO International Limited (the governing entity of the BDO network), Brussels Worldwide Services BVBA and the member firms is a separate legal entity and has no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels
Worldwide Services BVBA and/or the member firms of the BDO network.
BDO is the brand name for the BDO network and for each of the BDO member firms.
CERTIFICATE OF COMPLETION
This certificate is presented to
Gabriela Naomi Manalu from BDO Indonesia
For successfully completing a professional development course
FINANCIAL REPORTING CLOSE PROCESS (FRCP)
35
Minutes by field of study
Audit & assurance
Instructional delivery method: eLearning
Date: 31 May 2017
Brussels Worldwide Services BVBA
Service provision within the international BDO network of independent member firms (‘the BDO network’) is coordinated by
Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statutory seat in Brussels. Each of BDO International Limited (the governing entity of the BDO network), Brussels Worldwide Services BVBA and the member firms is a separate legal entity and has no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels
Worldwide Services BVBA and/or the member firms of the BDO network.
BDO is the brand name for the BDO network and for each of the BDO member firms.
CERTIFICATE OF COMPLETION
This certificate is presented to
Gabriela Naomi Manalu from BDO Indonesia
For successfully completing a professional development course
IDENTIFY AND ASSESS RISK - PART I
50
Minutes by field of study
Audit & assurance
Instructional delivery method: eLearning
Date: 31 May 2017
Brussels Worldwide Services BVBA
Service provision within the international BDO network of independent member firms (‘the BDO network’) is coordinated by
Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statutory seat in Brussels. Each of BDO International Limited (the governing entity of the BDO network), Brussels Worldwide Services BVBA and the member firms is a separate legal entity and has no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels
Worldwide Services BVBA and/or the member firms of the BDO network.
BDO is the brand name for the BDO network and for each of the BDO member firms.
CERTIFICATE OF COMPLETION
This certificate is presented to
Gabriela Naomi Manalu from BDO Indonesia
For successfully completing a professional development course
IDENTIFY AND ASSESS RISK - PART II
45
Minutes by field of study
Audit & assurance
Instructional delivery method: eLearning
Date: 24 May 2017
Brussels Worldwide Services BVBA
Service provision within the international BDO network of independent member firms (‘the BDO network’) is coordinated by
Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statutory seat in Brussels. Each of BDO International Limited (the governing entity of the BDO network), Brussels Worldwide Services BVBA and the member firms is a separate legal entity and has no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels
Worldwide Services BVBA and/or the member firms of the BDO network.
BDO is the brand name for the BDO network and for each of the BDO member firms.
CERTIFICATE OF COMPLETION
This certificate is presented to
Gabriela Naomi Manalu from BDO Indonesia
For successfully completing a professional development course
IDENTIFY AND ASSESS RISK - PART III
60
Minutes by field of study
Audit & assurance
Instructional delivery method: eLearning
Date: 29 May 2017
Brussels Worldwide Services BVBA
Service provision within the international BDO network of independent member firms (‘the BDO network’) is coordinated by
Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statutory seat in Brussels. Each of BDO International Limited (the governing entity of the BDO network), Brussels Worldwide Services BVBA and the member firms is a separate legal entity and has no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels
Worldwide Services BVBA and/or the member firms of the BDO network.
BDO is the brand name for the BDO network and for each of the BDO member firms.
CERTIFICATE OF COMPLETION
This certificate is presented to
Gabriela Naomi Manalu from BDO Indonesia
For successfully completing a professional development course
PERFORMING A PRELIMINARY ANALYTICAL REVIEW
25
Minutes by field of study
Audit & assurance
Instructional delivery method: eLearning
Date: 29 May 2017
Brussels Worldwide Services BVBA
Service provision within the international BDO network of independent member firms (‘the BDO network’) is coordinated by
Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statutory seat in Brussels. Each of BDO International Limited (the governing entity of the BDO network), Brussels Worldwide Services BVBA and the member firms is a separate legal entity and has no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels
Worldwide Services BVBA and/or the member firms of the BDO network.
BDO is the brand name for the BDO network and for each of the BDO member firms.
CERTIFICATE OF COMPLETION
This certificate is presented to
Gabriela Naomi Manalu from BDO Indonesia
For successfully completing a professional development course
THE BASICS OF ITGCS
60
Minutes by field of study
Audit & assurance
Instructional delivery method: eLearning
Date: 31 May 2017
Brussels Worldwide Services BVBA
Service provision within the international BDO network of independent member firms (‘the BDO network’) is coordinated by
Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statutory seat in Brussels. Each of BDO International Limited (the governing entity of the BDO network), Brussels Worldwide Services BVBA and the member firms is a separate legal entity and has no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels
Worldwide Services BVBA and/or the member firms of the BDO network.
BDO is the brand name for the BDO network and for each of the BDO member firms.
CERTIFICATE OF COMPLETION
This certificate is presented to
Gabriela Naomi Manalu from BDO Indonesia
For successfully completing a professional development course
SUBSTANTIVE ANALYTICAL PROCEDURES (SAPS)
75
Minutes by field of study
Audit & assurance
Instructional delivery method: eLearning
Date: 29 May 2017
Brussels Worldwide Services BVBA
Service provision within the international BDO network of independent member firms (‘the BDO network’) is coordinated by
Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statutory seat in Brussels. Each of BDO International Limited (the governing entity of the BDO network), Brussels Worldwide Services BVBA and the member firms is a separate legal entity and has no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels
Worldwide Services BVBA and/or the member firms of the BDO network.
BDO is the brand name for the BDO network and for each of the BDO member firms.
CERTIFICATE OF COMPLETION
This certificate is presented to
Gabriela Naomi Manalu from BDO Indonesia
For successfully completing a professional development course
APT - CLONING
25
Minutes by field of study
Audit & assurance
Instructional delivery method: eLearning
Date: 24 May 2017
Brussels Worldwide Services BVBA
Service provision within the international BDO network of independent member firms (‘the BDO network’) is coordinated by
Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statutory seat in Brussels. Each of BDO International Limited (the governing entity of the BDO network), Brussels Worldwide Services BVBA and the member firms is a separate legal entity and has no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels
Worldwide Services BVBA and/or the member firms of the BDO network.
BDO is the brand name for the BDO network and for each of the BDO member firms.
CERTIFICATE OF COMPLETION
This certificate is presented to
Gabriela Naomi Manalu from BDO Indonesia
For successfully completing a professional development course
ENGAGEMENT QUALITY CONTROL REVIEWS
30
Minutes by field of study
Audit & assurance
Instructional delivery method: eLearning
Date: 29 May 2017
Brussels Worldwide Services BVBA
Service provision within the international BDO network of independent member firms (‘the BDO network’) is coordinated by
Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statutory seat in Brussels. Each of BDO International Limited (the governing entity of the BDO network), Brussels Worldwide Services BVBA and the member firms is a separate legal entity and has no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels
Worldwide Services BVBA and/or the member firms of the BDO network.
BDO is the brand name for the BDO network and for each of the BDO member firms.
CERTIFICATE OF COMPLETION
This certificate is presented to
Gabriela Naomi Manalu from BDO Indonesia
For successfully completing a professional development course
PROFESSIONAL SCEPTICISM - PART I
50
Minutes by field of study
Audit & assurance
Instructional delivery method: eLearning
Date: 29 May 2017
Brussels Worldwide Services BVBA
Service provision within the international BDO network of independent member firms (‘the BDO network’) is coordinated by
Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statutory seat in Brussels. Each of BDO International Limited (the governing entity of the BDO network), Brussels Worldwide Services BVBA and the member firms is a separate legal entity and has no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels
Worldwide Services BVBA and/or the member firms of the BDO network.
BDO is the brand name for the BDO network and for each of the BDO member firms.
CERTIFICATE OF COMPLETION
This certificate is presented to
Gabriela Naomi Manalu from BDO Indonesia
For successfully completing a professional development course
PROFESSIONAL SCEPTICISM - PART II
50
Minutes by field of study
Audit & assurance
Instructional delivery method: eLearning
Date: 30 May 2017
Brussels Worldwide Services BVBA
Service provision within the international BDO network of independent member firms (‘the BDO network’) is coordinated by
Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statutory seat in Brussels. Each of BDO International Limited (the governing entity of the BDO network), Brussels Worldwide Services BVBA and the member firms is a separate legal entity and has no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels
Worldwide Services BVBA and/or the member firms of the BDO network.
BDO is the brand name for the BDO network and for each of the BDO member firms.
CERTIFICATE OF COMPLETION
This certificate is presented to
Gabriela Naomi Manalu from BDO Indonesia
For successfully completing a professional development course
APT - RETRIEVE AND ROLL FORWARD
50
Minutes by field of study
Audit & assurance
Instructional delivery method: eLearning
Date: 31 May 2017
Brussels Worldwide Services BVBA
Service provision within the international BDO network of independent member firms (‘the BDO network’) is coordinated by
Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statutory seat in Brussels. Each of BDO International Limited (the governing entity of the BDO network), Brussels Worldwide Services BVBA and the member firms is a separate legal entity and has no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels
Worldwide Services BVBA and/or the member firms of the BDO network.
BDO is the brand name for the BDO network and for each of the BDO member firms.
CERTIFICATE OF COMPLETION
This certificate is presented to
Gabriela Naomi Manalu from BDO Indonesia
For successfully completing a professional development course
ATTENDING PHYSICAL INVENTORY COUNTS
40
Minutes by field of study
Audit & assurance
Instructional delivery method: eLearning
Date: 31 May 2017
Brussels Worldwide Services BVBA
Service provision within the international BDO network of independent member firms (‘the BDO network’) is coordinated by
Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statutory seat in Brussels. Each of BDO International Limited (the governing entity of the BDO network), Brussels Worldwide Services BVBA and the member firms is a separate legal entity and has no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels
Worldwide Services BVBA and/or the member firms of the BDO network.
BDO is the brand name for the BDO network and for each of the BDO member firms.
CERTIFICATE OF COMPLETION
This certificate is presented to
Gabriela Naomi Manalu from BDO Indonesia
For successfully completing a professional development course
AUDITING ESTIMATES
60
Minutes by field of study
Audit & assurance
Instructional delivery method: eLearning
Date: 31 May 2017
Brussels Worldwide Services BVBA
Service provision within the international BDO network of independent member firms (‘the BDO network’) is coordinated by
Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statutory seat in Brussels. Each of BDO International Limited (the governing entity of the BDO network), Brussels Worldwide Services BVBA and the member firms is a separate legal entity and has no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels
Worldwide Services BVBA and/or the member firms of the BDO network.
BDO is the brand name for the BDO network and for each of the BDO member firms.
CERTIFICATE OF COMPLETION
This certificate is presented to
Gabriela Naomi Manalu from BDO Indonesia
For successfully completing a professional development course
AUDITING GOING CONCERN
60
Minutes by field of study
Audit & assurance
Instructional delivery method: eLearning
Date: 31 May 2017
Brussels Worldwide Services BVBA
Service provision within the international BDO network of independent member firms (‘the BDO network’) is coordinated by
Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statutory seat in Brussels. Each of BDO International Limited (the governing entity of the BDO network), Brussels Worldwide Services BVBA and the member firms is a separate legal entity and has no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels
Worldwide Services BVBA and/or the member firms of the BDO network.
BDO is the brand name for the BDO network and for each of the BDO member firms.
CERTIFICATE OF COMPLETION
This certificate is presented to
Gabriela Naomi Manalu from BDO Indonesia
For successfully completing a professional development course
AUDITING JOURNAL ENTRIES
45
Minutes by field of study
Audit & assurance
Instructional delivery method: eLearning
Date: 31 May 2017
Brussels Worldwide Services BVBA
Service provision within the international BDO network of independent member firms (‘the BDO network’) is coordinated by
Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statutory seat in Brussels. Each of BDO International Limited (the governing entity of the BDO network), Brussels Worldwide Services BVBA and the member firms is a separate legal entity and has no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels
Worldwide Services BVBA and/or the member firms of the BDO network.
BDO is the brand name for the BDO network and for each of the BDO member firms.
CERTIFICATE OF COMPLETION
This certificate is presented to
Gabriela Naomi Manalu from BDO Indonesia
For successfully completing a professional development course
CONSIDERATION OF LAWS AND REGULATIONS
60
Minutes by field of study
Audit & assurance
Instructional delivery method: eLearning
Date: 31 May 2017
Brussels Worldwide Services BVBA
Service provision within the international BDO network of independent member firms (‘the BDO network’) is coordinated by
Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statutory seat in Brussels. Each of BDO International Limited (the governing entity of the BDO network), Brussels Worldwide Services BVBA and the member firms is a separate legal entity and has no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels
Worldwide Services BVBA and/or the member firms of the BDO network.
BDO is the brand name for the BDO network and for each of the BDO member firms.
CERTIFICATE OF COMPLETION
This certificate is presented to
Gabriela Naomi Manalu from BDO Indonesia
For successfully completing a professional development course
THE AUDIT OF RELATED PARTIES
45
Minutes by field of study
Audit & assurance
Instructional delivery method: eLearning
Date: 31 May 2017
Brussels Worldwide Services BVBA
Service provision within the international BDO network of independent member firms (‘the BDO network’) is coordinated by
Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statutory seat in Brussels. Each of BDO International Limited (the governing entity of the BDO network), Brussels Worldwide Services BVBA and the member firms is a separate legal entity and has no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels
Worldwide Services BVBA and/or the member firms of the BDO network.
BDO is the brand name for the BDO network and for each of the BDO member firms.
CERTIFICATE OF COMPLETION
This certificate is presented to
Gabriela Naomi Manalu from BDO Indonesia
For successfully completing a professional development course
CONTROL BASICS
40
Minutes by field of study
Audit & assurance
Instructional delivery method: eLearning
Date: 31 May 2017
Brussels Worldwide Services BVBA
Service provision within the international BDO network of independent member firms (‘the BDO network’) is coordinated by
Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statutory seat in Brussels. Each of BDO International Limited (the governing entity of the BDO network), Brussels Worldwide Services BVBA and the member firms is a separate legal entity and has no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels
Worldwide Services BVBA and/or the member firms of the BDO network.
BDO is the brand name for the BDO network and for each of the BDO member firms.
CERTIFICATE OF COMPLETION
This certificate is presented to
Gabriela Naomi Manalu from BDO Indonesia
For successfully completing a professional development course
EVALUATING MISSTATEMENTS BASED ON MATERIALITY
35
Minutes by field of study
Audit & assurance
Instructional delivery method: eLearning
Date: 31 May 2017
Brussels Worldwide Services BVBA
Service provision within the international BDO network of independent member firms (‘the BDO network’) is coordinated by
Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statutory seat in Brussels. Each of BDO International Limited (the governing entity of the BDO network), Brussels Worldwide Services BVBA and the member firms is a separate legal entity and has no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels
Worldwide Services BVBA and/or the member firms of the BDO network.
BDO is the brand name for the BDO network and for each of the BDO member firms.
CERTIFICATE OF COMPLETION
This certificate is presented to
Gabriela Naomi Manalu from BDO Indonesia
For successfully completing a professional development course
EFFECTIVE ENGAGEMENT TEAM DISCUSSIONS
45
Minutes by field of study
Audit & assurance
Instructional delivery method: eLearning
Date: 31 May 2017
Brussels Worldwide Services BVBA
Service provision within the international BDO network of independent member firms (‘the BDO network’) is coordinated by
Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statutory seat in Brussels. Each of BDO International Limited (the governing entity of the BDO network), Brussels Worldwide Services BVBA and the member firms is a separate legal entity and has no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels
Worldwide Services BVBA and/or the member firms of the BDO network.
BDO is the brand name for the BDO network and for each of the BDO member firms.
CERTIFICATE OF COMPLETION
This certificate is presented to
Gabriela Naomi Manalu from BDO Indonesia
For successfully completing a professional development course
FILE COMPLETION AND CLOSE DOWN PROCEDURES
40
Minutes by field of study
Audit & assurance
Instructional delivery method: eLearning
Date: 31 May 2017
Brussels Worldwide Services BVBA
Service provision within the international BDO network of independent member firms (‘the BDO network’) is coordinated by
Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statutory seat in Brussels. Each of BDO International Limited (the governing entity of the BDO network), Brussels Worldwide Services BVBA and the member firms is a separate legal entity and has no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels
Worldwide Services BVBA and/or the member firms of the BDO network.
BDO is the brand name for the BDO network and for each of the BDO member firms.
CERTIFICATE OF COMPLETION
This certificate is presented to
Gabriela Naomi Manalu from BDO Indonesia
For successfully completing a professional development course
INTRODUCTION TO INFORMATION SYSTEMS
50
Minutes by field of study
IS Assurance
Instructional delivery method: eLearning
Date: 31 May 2017
Brussels Worldwide Services BVBA
Service provision within the international BDO network of independent member firms (‘the BDO network’) is coordinated by
Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statutory seat in Brussels. Each of BDO International Limited (the governing entity of the BDO network), Brussels Worldwide Services BVBA and the member firms is a separate legal entity and has no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels
Worldwide Services BVBA and/or the member firms of the BDO network.
BDO is the brand name for the BDO network and for each of the BDO member firms.
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