Standard of Country Financial Examination 2017 (Standar Pemeriksaan Keuangan Negara Indonesia 2017)
APPENDIX II REGULATION OF THE FINANCIAL EXAMINATION AGENCY REPUBLIC OF INDONESIA NUMBER 1 OF 2017 STANDARD OF COUNTRY FINANCIAL EXAMINATION STANDARD EXAMINATION STATEMENTS 100 STANDARD GENERAL STANDARD EXAMINATION STATEMENTS 100 GENERAL STANDARDS 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; quality control; 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 Oversight Apparatus and public accountants in the examination state finances. Effective date 3. This PSP is valid and ha...