1. The Audit Board of the Republic of Indonesia

2.  MANDATORY FINANCIAL AUDIT  BPK must submit audit report in the end of may  Issues in the course: Acceptance and continuance in preliminary engagement the template Audit time frame

3.  the Government Accounting Standard (SAP)  Since 2015, accounting basis changed from Cash Towards Accrual Basis into Accrual Basis

4.  Guidelines Financial audit guideline Materiality guideline Sampling method guideline Working paper guideline  The guidelines are somehow designed to accomodate RBA concept  Different forms/templates from offerred in this course

5.  Understanding audit objectives & engagement expectation  Understanding the entity & its business process  Understanding prior audits  Preliminary analytical procedures  Understanding internal control system  Identification & assessment of initial risk  Determining planned materiality  Determining sampling method  Allocating resources