STANDARD EXAMINATION STATE FINANCES
A PPENDIX II REGULATION OF THE AUDIT BOARD OF THE REPUBLIC OF INDONESIA NUMBER 1 OF 2017 STATE FINANCIAL INSPECTION STANDARDS STANDARD EXAMINATION STATEMENTS 100 GENERAL STANDARDS INTRODUCTION Preliminary Scope 1. This PSP sets general standards for carrying out financial checks, performance checks, and PDTT. 2. This general standard relates to ethics; independence, integrity, and professionalism; controlling bugs; competence; consideration of non-compliance, fraud and disobedience; audit communication; and documentation examination in the implementation and reporting of examination results; relationship with professional standards used by public accountants; as well as obligations Government Internal Audit and public accountant supervision state finances. Effective Date 3. This PSP is valid and has binding legal force from the date invited. AIM 4. The purpose of the examiner in implementing the General Standards i...