Last Friday, (11/08) KAP Agus Ubaidillah dan Rekan (TGS AU Partners) again carried out Technical Gathering on Friday (TGIF). The speaker for this TGIF was Mr. Dimas Emha Amir Fikri Anas, SE, M.SA, CA, CPA as an audit & assurance partner of KAP Agus Ubaidillah dan Rekan (TGS AU Partners). The presentation material presented by him was about "Risk Assessment Phase - Understanding Entity and Internal Control (SA 315)."

The recently issued PMK has become the main focus among business stakeholders because it addresses the issuance of the Nomor Pokok Pengusaha Barang Kena Cukai (NPPBKC), a unique identification number for individuals engaged in the production, distribution, and trade of excisable goods.

To ensure conformity and alignment in financial reporting across various countries, the International Financial Reporting Standards (IFRS) or International Accounting Standards (IAS) have been adopted as guiding principles by many nations worldwide.

The latest regulations on asset amortization and depreciation have been issued, here are the 6 key points in PMK 72/2023!

The TGIF material on the first week of August 2023 was presented by Mr. Mikail Jaman, Ak., M.Ak., CA., CPA., CPI (Mikail Jam'an) as a managing partner of KAP Agus Ubaidillah dan Rekan (TGS AU Partners). The presentation material presented by him was about Identifying and Assessment of Risk Material Misstatement (ISA 315). The purpose of studying ISA 35 is to assist auditors in identifying the risks of material misstatement that can occur in an entity's financial statements.