Key audit matters (Key Audit Matters "KAM") are matters which, in the auditor's professional judgment, are the most important matters in an audit of an entity's financial statements. This article also discusses the trend of Key Audit Matters in the Asia Pacific region.
Authorized Party Conducts Investigative Audit Investigation audit service engagements can only be carried out and signed by a public accountant who has a CPI (Certified Professional Investigator) certificate issued by the Indonesian Institute of Public Accountants and maintains competence on an ongoing basis. This certificate shows that the public accountant has adequate skills in investigative audit
The Categories of Financial Accounting Standards in Indonesia TGS AU Partners responded positively to the issuance of the Pillars of Financial Accounting Standards by the Indonesian Institute of Accountants. Mikail Jaman, managing partner, KAP
Benefit in kind expense is a deductible expenses for company tax but it is taxable for the employee in Indonesia Benefit in kind expense becomes a deductible expense but also becomes an object of income tax for its recipients with Law number 7 of
Tax Facilities in Indonesia The Indonesian government provides tax facilities in Indonesia for Indonesian limited liability companies including: Companies in certain pioneer business fields with a minimum investment starting from 500