Audit
Our audit provides the highest quality of audit practices and uphold professionalism and consistency to meet the increasing of demand for transparency and accountability at current economics and business circumstances.

Our audit processes are based on adequate understanding of the business and environment of our clients, including related to their related industries.

As trusted auditor, we perform the audits in accordance with the generally accepted accounting standards (i.e. PSAK and/or IFRS). Our audits are conducted with the objective of expressing an opinion on companies’ financial statements and conduct the audits in accordance with generally accepted auditing standards (i.e. SPAP and ISA). Those standards require that we comply with professional code of ethics and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the companies’ financial statements. In addition, the auditor also communicates to Those Charge with Governance and companies’ management all significant deficiencies and material weaknesses identified during the audit. The auditor also communicates other deficiencies in internal control identified during the audit that have not been communicated to management by other parties and that, in the auditor’s professional judgment, are of sufficient importance to merit management’s attention.

Our partners and staff are actively involved in the planning and execution of auditing, which provides direct access to the users of the services of the professionals that best suits the clients’ business.

Review
The objective of a review engagement is to enable an auditor to state whether, on the basis of the review procedures performed, there are any matters that have come to the auditor’s attention that cause the auditors to believe that the financial statements are not prepared, in all material respects, in accordance with applicable financial reporting framework; and/or the auditor reports to companies’ management of any matters that cause auditor to believe that the financial reports are probably materially misstated as a result of a departure from generally accounting standards or financial reporting framework.

A review is substantially less in scope than an audit in accordance with generally accepted auditing standards, the objective of which is the expression of an opinion regarding the financial statements taken as a whole. The auditor does not perform an audit and, accordingly, a review will not result in our expressing an opinion concerning the fairness of presentation of financial statements in conformity with generally accepted accounting standards (i.e. PSAK and/or IFRS) and cannot be relied on to reveal all significant matters that would be disclosed in an audit.

Agreed-upon procedures

An agreed-upon procedures (“AUP”) work is a special engagement in which an auditor is placed to carry out selected agreed-upon-procedures to which the auditor and entities and any appropriate third parties have agreed and to report on factual findings. The users of the report form their own conclusions from the report submitted by the auditor.

The report is restricted to those parties that have agreed to the procedures to be performed. An example of such AUP engagement is an AUP engagement on an acquisition of another business. An entity may engage an auditor to report on specific aspects of the targeted acquired business.

Compilation services

Compilation services include gathering, preparation and presentation of financial statements and financial data without any of assurance, in conformity with the applicable generally accepted accounting standards. Compilation is less assurance type of service and is usually done jointly with our accounting service team.