pengawasan oleh akuntan publik melalui kegiatan pemeriksaan akuntan atas kehendak pengawas, pengurus ataupun anggota yang mendapatkan pengesahan rapat anggota
supervision by the public accountant through the activities of Accountants examination over the will of Trustees, trustees or members who are legitimated member meeting
supervision by a public accountant through accounting checks at the discretion of the supervisor, officers or members who obtain authorization member meeting