Generally, the end date of a company's financial reporting is December 31 and the preparation of the annual financial statements is usually completed after some time. In the period from the end of reporting date to the completion of preparation, events may occur that affect the financial statements or the going concern of the company.

Based on the Minister of Trade Regulation number 25 in 2020, companies that are required to audit financial statements are companies with the following criteria: 1. Limited Liability Company that has met one of the following criteria: is a Public Company; business fields related to the mobilization of public funds;

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