Planning
Engagement acceptance, understanding the entity, materiality, risk assessment and audit strategy.
View planning working papers →WORKING PAPERS · SHSDESK
Audit Working Papers
A set of financial statement audit working papers aligned with the Indonesian Standards on Auditing (SA, based on ISA), organised by audit phase: planning, fieldwork and reporting. Each working paper is completed in the browser, available in Indonesian and English, and can be downloaded as a PDF.
Fieldwork
Substantive procedures by financial statement account. Available now: Cash and Cash Equivalents.
View fieldwork working papers →Reporting
Summary of misstatements, subsequent events, going concern, management representations and the draft auditor's report.
View reporting working papers →