Standard Examination State Finances
APPENDIX II REGULATION OF THE AUDIT BOARD OF THE REPUBLIC OF INDONESIA NUMBER 1 OF 2017 STATE FINANCIAL INSPECTION STANDARDS Standards EXAMINATION 200 STANDARD STATEMENT OF EXAMINATION 200 STANDARD EXAMINATION PRELIMINARY Scope 1. This PSP set common standards for carrying out the financial audit, performance audit, and PDTT. 2. The general standard is concerned with ethics; independence, integrity, and professionalism; quality control; competence; consideration of non-compliance, fraud and impropriety; communication of inspection; and documentation of inspection in the implementation and reporting of test results; relationships with professional standards used by a public accountant; as well as the obligation of the Government Internal Supervisory Apparatus and public accountant in the state financial audit. Effective date 3. The PSP is valid and binding legal effect from the date of promulgation. AIM 4. Interest inspectors in carrying out the Gen...