Pembahasan Ujian PAI: A40 – No. 19 – November 2016

PEMBAHASAN

List of potential areas for company audits

Note: the following list is not intended to be complete listing of areas in a life insurance company that the subject to audit. The list is shown, however, as a representative example.

Ordinary division[1]

Jawaban: c. Separate account

[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.