text: They do like other foods too. So other sinking foods is good. Mine well also eat on zucchini and cucumbers.
  I have to disagree with devilduck in on aspect. I have a couple of BN in my goldie tank, I have had them since they were 2 weeks old. They do an incredible job on the algae. I have not had to clean the sides or front of my tank in over a month. They are also doing a good jod on the ornaments and the Anubis leaves. They also seem to eat the leftover pellet food if there is any.
  I keep albino bristlenose plecos with my goldfish and i have never had any problems with them until today, when they killed my already weak oranda Hershey. Looks llike they just chewed him up till he was dead, so b careful with any kind of pleco they can always surprise u. They surely surprised me cuz i've never seen them do anything mean to any other fish
  And i also would disagree about the algae, i think they do a pretty good job cleaning the tank. My 125 gallon where I keep the plecos NEVER has algae anymore
  thanks guys! yeah its definitly for the sake of the pleco i just really want one it has nothing to do with the tank being dirty or anything. so what im getting is Bn from u guys but im still not sure im gonna go to the store and look at both and see whats going on hmm.
  
  A job will be effective (effective) and successful useful (efficient) if the work Such is based on a good plan, monitoring the implementation and evaluation of it to provide feedback for the preparation of further work plans. Likewise, the audit work / examination of financial statements which is the main type of assignment of each Public Accounting Firm (KAP), audit planning is absolutely necessary in order to obtain objective audit results (the audit objectives are achieved) and efficient (achievement of these objectives is obtained at the expense or audit fees that can be accounted for), thus the Public Accounting Firm (KAP) can compete with other public accounting firms (KAP-KAP) while continuing to provide quality audit services. Certainly not limited to what the auditor will get by making an audit plan and not only this that you can find out by studying the topics in this Module 7. There will be many things that you can get by studying this Module 7, among others you will also learn and know about analytical procedures and the application of analytical procedures in nature and their benefits for the auditor in carrying out audit tasks. But before discussing the main topics in this Module 7, an overview of the audit process will be discussed first, where the subject of Module 7 is one of the stages of the audit process. With the description of the audit process in advance it is expected that you will easily understand and relate it to the audit process both in Module 7 and in other modules. AUDIT PLANNING (AUDIT PLAN)
  BASIC MAKING AUDIT PLANNING Audit planning (Audit Plan) is made so that the audit objectives (audit objectives) that are applied can be achieved efficiently. In the Financial Statement Audit (audit of financial statements) objectives to be achieved The auditor is to provide an opinion / opinion regarding the reasonableness of the presentation of the financial statements which are assertions or statements of management with the specified standards (SAK = Financial Accounting Standards). This goal (giving opinions) can only be achieved if the auditor has sufficient evidence and is compentent to support the following opinion statement.
  Having evidence that will support his opinion means that the auditor has succeeded in gathering and evaluating the adequacy and reliability of the evidence. (Sufficient and Competent Evidence) which implicitly means that most of the audit procedures (steps taken by the auditor / pointer are detailed in gathering certain types of audit evidence obtained at certain times during the audit) that have been planned can be carried out without any audit linkup restrictions (scope restricrion) which means this shows that the auditor has succeeded in making the right audit plan by establishing the right combination of audit objectives set with the evidence that must be collected, and to facilitate achieving it by following the audit process .
  The audit process according to Arens (2000) is defined as a methodology for organizing an audit to ensure that the evidence collected is sufficient and competent / reliable and that all specific audit objectives have been achieved appropriately.
  In every audit there are various approaches that can be taken by the auditor in gathering evidence to achieve the overall audit objectives.
  a. Sufficient competent evidence must be collected to fulfill the auditor's professional responsibilities.
  The first consideration is the most important, but the issue of cost to get it must be taken seriously if the public accounting firm wants to continue to exist in increasingly competitive competition.
  If the second factor is not considered, it will be very easy for the auditor to gather as much evidence as possible until he feels confident that there is no material error. And if so then there is no need and no use for planning. In fact, planning is made because of the two factors above, the point is how sufficient evidence (related to the decision of how much evidence must be collected that is considered sufficient to support the opinion to be given) and competent (regarding the type of evidence that must be collected that complies with the requirements the competence of evidence (see module 6) must be obtained with limited costs and time.The planning must produce an effective audit approach with a rational (reasonable) cost.
  A. Gain knowledge about the client's line of business, the aim being that the auditor can properly interact with the intent of the information obtained during the audit, including aspects that are typical of different types of businesses that are reflected in the financial statements, for example auditing insurance companies will be very different by auditing peruhasan engaged in the bridge construction industry.
  Aiming that the auditor can determine the appropriate extent of audit linkup in gathering the necessary audit evidence, because with a good understanding of SPI (Internal Control Structure), the auditor is able to evaluate its effectiveness and determine control risk appropriately. If the SPI (Internal Control Structure) of the client is effective, then the risk of control (control risk) is low so that the evidence needed is less than the opposite condition.
  If the auditor, based on his understanding of the Internal Control Structure (SPI), has set a lower level of control risk, then he can narrow the extent of his assessment to the point where the accuracy of financial statement information directly related to the control must be verified by evidence collection. But to make sure the level of risk is correct, he must test its effectiveness 
  these controls and their procedures are called test of control. Control testing generally includes checking documents that support transactions. Amounts in transaction documentation and testing of transaction documentation for the purpose of strength and accuracy of amounts in transaction documentation or one of them is called test of transaction. Concerning Internal Control Standards (SPI) will be specifically discussed in module 9, while audit risk is discussed in more detail in module 8. Stage III Performs Analytical Procedures and Detailed Testing of Balances (Perform Analytical Procedures and Test of Details of Balances). An analytical procedure is carried out to determine the suitability of the transaction and overall balance, for example in comparing the balance of the current year of each account with the balance of the previous year and determining whether the changes that make sense when compared with changes in the client's business Detailed testing of balances is a special procedure for testing monetary errors in financial statement balances, for example: confirmation to customers about accounts receivable, physical calculations of supplies, etc. This final balance test is very important in conducting an audit because the majority of the evidence is obtained from independent sources so it is more reliable.  Stage III is closely related to the previous stages, if the auditor has sufficient confidence in the financial statement obligations through an understanding of the Internal Control Structure (SPI), determination of control risks, testing controls and analytical procedures, then detailed testing of balances can be reduced . Stage IV Complete the Audit and Publish the Audit Report (Complete the Audit and issue an Audit Report) After completing all procedures, then connect all information obtained to obtain a comprehensive conclusion regarding the fairness of the presentation of financial statements. This is a very subjective process and very much depends on the professional judgment of the auditor (Professional Judgment). If the audit has been completed, the Public Accounting Firm (KAP) must issue an audit report that accompanies the client's published financial statements. The report must meet clear technical requirements that are affected by the scope of the audit and the nature of the auditor's findings. About Audit Report review module 5.
  Matters that must be considered in Audit Planning From the audit process or phases above, it is seen that audit planning is the stage of the first audit process. As we know that quality audit must refer to the Auditing Standards, especially the Work Implementation Standards. Therefore, what underlies the auditor must make planning in his audit is the First Work Implementation Standards which read: 'Audit must be planned as well as possible and if used an assistant must be supervised properly'. According to Arens (2000) there are 3 (three) main reasons why auditors must plan their audit assignments properly, namely: 1. To obtain sufficient competent evidence in the current situation 2. Help reduce audit costs 3. Avoid misunderstanding with clients. Obtaining sufficient competent evidence is important. If the Public Accounting Firm (KAP) wants to reduce legal liability to a minimum and maintain a good reputation in the community by reducing costs within reasonable limits the Public Accounting Firm (KAP) can compete so that the opportunity to find clients in tight competition situations is wide open. The avoidance of misunderstanding with clients is very important to maintain good relations and facilitate the implementation of quality work at a reasonable cost. At this planning stage Arens (2000) describes it in 7 (seven) work steps, as shown in the following figure.