Implementation of SA 600 in the Audit of SOEs and State-Owned Enterprises
TGS AU Partners Blog
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4M ago
The implementation of SA 600 in auditing the financial statements of BLUDs and BUMNs is a critical step in preserving the credibility and transparency of these entities. Auditors must adhere to the guidelines provided in the 2021 revision of SA 600 to ensure that audits are conducted effectively, independently, and objectively ..read more
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How to Supervise the Implementation of the Principle of Recognizing Service Users
TGS AU Partners Blog
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5M ago
Implementation of the Principle of Recognizing Service Users (PMPJ) has been emphasized more in service sector. PMPJ has evolved into an essential foundation that needs to be applied to provide technical guidance, mandatory of Ministry of Finance (Kemenkeu) through PMK No. 155/PMK.01/2017 ..read more
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Technical Gathering on Friday (Payroll Business Cycle: Employee Benefits Accounting, Internal Control and Audit Procedure)
TGS AU Partners Blog
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6M ago
In the context of an audit, the payroll business cycle is one of the important areas to examine. The payroll business cycle in the context of an audit involves a number of steps that are critical to ensuring compliance, accuracy, and reliability of financial information related to employee salaries and benefits ..read more
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Technical Gathering on Friday (Determination of Final Risk Assessment - Combined Risk)
TGS AU Partners Blog
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6M ago
Understanding the various transaction cycles in an audit is important to properly plan and execute the audit. Here's how to understand some common transaction cycles in an audit ..read more
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The Significance of Tax Compliance for Businesses
TGS AU Partners Blog
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6M ago
From a business perspective, tax compliance plays a crucial role in assisting companies in fulfilling their obligations effectively. However, it cannot be denied that in its implementation, companies may face several challenges. Therefore, through this article, TGS AU Partners will further discuss the challenges of tax compliance implications for businesses and tips to overcome it ..read more
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How to Implement the Principles of Recognizing Service Users for Companies: A Guide
TGS AU Partners Blog
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6M ago
In order to support Anti Money Laundering/Terrorist Financing Prevention (Anti Pencucian Uang/Pencegahan Pendanaan Terorisme or APU/PPT) efforts, Accountants and Public Accountants are required to implement and adhere to the provisions regarding the Principles in Recognizing Service Users ..read more
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Technical Gathering on Friday “Risk Assessment Phase - Understanding Entity & Internal Control (ISA 315)”
TGS AU Partners Blog
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6M ago
Last Friday, (11/08) KAP Agus Ubaidillah dan Rekan (TGS AU Partners) again carried out Technical Gathering on Friday (TGIF). The speaker for this TGIF was Mr. Dimas Emha Amir Fikri Anas, SE, M.SA, CA, CPA as an audit & assurance partner of KAP Agus Ubaidillah dan Rekan (TGS AU Partners). The presentation material presented by him was about "Risk Assessment Phase - Understanding Entity and Internal Control (SA 315 ..read more
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Technical Gathering on Friday (The Importance of Communicating Well with Clients)
TGS AU Partners Blog
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6M ago
Effective communication and good etiquette in client interactions have a broad and positive impact on various aspects of a business or service. Good communication enables service providers to understand client needs, build strong relationships, increase trust, and deliver high-quality services ..read more
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IFRS S1 in Detail: Background and Requirements
TGS AU Partners Blog
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6M ago
FRS S1 is a new standard that mandates every company to disclose information about corporate governance, strategy, risk management, metrics, and targets related to sustainability. Considering the substantial impact of this new standard, it's crucial to understand what is IFRS S1 and the information it contains ..read more
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IFRS S1 and S2 101: A Global Sustainability Disclosure Standard
TGS AU Partners Blog
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6M ago
IFRS S1 and S2 is a pivotal milestones in terms of sustainability report for companies. n this article, TGS AU Partners will delve into a detailed explanation of IFRS S1 and S2, uncover the objectives behind their creation, and illuminate their impact on companies ..read more
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