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Investment Entities : Exceptions to Consolidated According to the Statement of Financial Accounting Standards (PSAK) 65

Consolidated Financial Statements are financial statements that present financial information belonging to the parent and several subsidiaries as if they were one entity. The purpose of the preparation of the report is to provide an overall, objective picture of the financial position and activities of a group of business entities. The preparation of the Consolidated Financial Statements is regulated in a separate PSAK, namely PSAK 65 “Consolidated Financial Statements”.

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Standard on Auditing (SA) 701 -The Communication of Key Audit Matters in an Independent Auditor’s Report

This audit standard’s draft exposure was issued as of December 19, 2019, which regulates the auditor's responsibility to communicate key audit matters in the auditor's report. The purpose of communicating the main audit is to improve the communicative value of the auditor's report by providing better transparency over the audits that have been carried out. Communication of key audit matters in the auditor's report may also give the intended user a basis to better connect with management and those responsible for governance about certain matters relating to the entity, the financial statements audited or audited

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