Internal controls that are designed and implemented properly will improve a financial report. The auditor as an independent professional is required to be able to identify whether there are any internal control weaknesses.   Internal

The Circular Letter of the Director-General of Taxes Number SE-15/PJ/2018 concerning Audit Policy is intended as a guideline and provides uniformity of steps in carrying out audit activities by the Audit Implementing Unit (UP2). This circular

The beginning of 2020 was a very turbulent period in all corners of the world where the covid-19 virus outbreak that emerged at the end of 2019, spread rapidly to all corners of the world which resulted in a global pandemic. The number of positive

This Indonesia Financial Accounting Standards regulates when the parent wants to make separate financial statements. Separate financial statements only record assets, liabilities, parent equity and large investments in subsidiaries, joint ventures

Standard on Auditing (SA) 706: Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report