GENERAL AUDIT

A General Audit is an independent examination of an entity’s financial statements conducted by Certified Public Accountants (CPA) to express an opinion on whether the financial statements are fairly presented in accordance with the applicable financial reporting framework.

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PURPOSE AND SCOPE

This audit enhances the reliability of financial information provided to stakeholders such as investors, creditors, regulators, and shareholders. The scope includes the full set of financial statements and related disclosures.

Purpose and Scope

KEY CHARACTERISTIC

Reasonable Assurance

Reasonable Assurance

Reasonable assurance through in-depth testing

Standards-Based

Standards-Based

Based on applicable auditing standards
(e.g., PSAK & SPAP)

Independent Opinion

Independent Opinion

Includes an independent auditor’s opinion

BENEFITS

KAP Angelina can imporve financial transparency

Improves financial transparency

Meets statutory

Meets statutory and regulatory obligations

Increase stakeholder confidence

Increases stakeholder confidence

Support

Supports access to capital