Audit atas estimasi cadangan kerugian penurunan nilai kredit yang diberikan Bank XYZ = Audit on estimation of allowance for impairment losses on loans provided by Bank XYZ

Audit atas estimasi cadangan kerugian penurunan nilai kredit yang diberikan Bank DR = Audit on estimation of allowance for impairment losses of loans provided by Bank DR

Evaluasi Prosedur Audit Substantif KAP LOL terhadap Akun Cadangan Kerugian Penurunan Nilai Kredit Bank ALM = Evaluation towards KAP LOL's Substantive Audit Procedure on Bank ALM's Allowance for Credit Impairment Losses

Prosedur audit dalam menilai kewajaran cadangan kerugian penurunan nilai pembiayaan murabahah dalam audit atas laporan keuangan PT Bank Syariah X = Audit procedure in assessing fairness of allowance for losses- murabahah loan impairment in the financial statements of PT Bank Syariah X

Prosedur audit dan perlakuan akuntansi atas cadangan kerugian penurunan nilai kredit pada Bank RRR = Audit procedure and accounting treatment for loan loss provision in Bank RRR