In maintaining business stability, companies are not only focused on achieving profit targets, but also required to maintain trust and reputation in the eyes of consumers. One of the efforts made by companies to establish a good business identity is by publishing a sustainability report.

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.

An investigative audit is a process of seeking, discovering, and gathering facts in a systematic and measurable manner with the aim of disclosing whether or not an act and the perpetrator occurred to assist stakeholders in reaching a conclusion on the benefits of reports from investigations carried out and/or used for litigation actions.

Discover the accounting standards applicable in Indonesia for accurate financial reporting and compliance. Stay informed and ensure regulatory compliance.

Benefit in kind expense becomes a deductible expense but also becomes an object of income tax for its recipients with Law number 7 of 2021 regarding Harmonization of Tax Regulations which is regulated through Government Regulation number 55 of 2022, which is effective from 20 December 2022.