General Audit

A Financial Statement Audit is a professional service performed by a Public Accounting Firm (KAP) to provide an independent opinion on whether financial statements are fairly presented in accordance with the Indonesian Public Accountant Professional Standards (SPAP). Through a systematic, objective, and evidence-based audit process, KAP Dian Utami & Partners helps companies, foundations, cooperatives, educational institutions, Regional-Owned Enterprises (BUMD), and public-sector entities produce reliable, transparent, and trustworthy financial statements.

Our audit approach is not limited to regulatory compliance. We also provide recommendations to strengthen internal controls, improve the quality of financial reporting, and support the implementation of Good Corporate Governance (GCG).

Key Benefits

Enhance the credibility and reliability of financial statements.
Fulfill the requirements of regulators, banks, investors, and other stakeholders.
Identify weaknesses in internal control systems and potential risks.
Support the implementation of Good Corporate Governance (GCG).
Provide reliable financial information to support strategic decision-making.

All Services

Need Audit Services?

Ensure your company’s financial statements are independently audited by experienced Public Accountants. The KAP Dian Utami & Partners team is ready to assist with your audit needs in accordance with professional standards and applicable regulations.

Frequently Asked Questions

Quick answers about the process, required documents, timeline, and deliverables of Financial Statement Audit services with KAP Dian Utami.

What is included in KAP Dian Utami’s Financial Statement Audit service?

The service includes audit planning, examination and testing of financial statements, evaluation of audit evidence, and preparation of the independent auditor’s report in accordance with applicable professional standards.

Who can use this service?

KAP Dian Utami’s Financial Statement Audit services are available to companies, foundations, cooperatives, universities, hospitals, Regional-Owned Enterprises (BUMD), Rural Banks (BPR/BPRS), non-profit organizations, and various entities in both the public and private sectors.

What documents need to be prepared?

The required documents will depend on the characteristics and scope of the audit. In general, they may include financial statements, general ledgers, bank statements, transaction records, tax documents, asset records, inventory data, and other supporting documents.

How long does the audit process take?

The audit duration depends on the size of the entity, complexity of transactions, readiness of the required documents, and scope of the engagement. The audit timeline will be agreed upon during the initial stage of the engagement.

What is the final deliverable of the audit service?

Clients will receive an Independent Auditor’s Report containing the auditor’s opinion on the fair presentation of the financial statements. Where relevant, our team may also provide findings and recommendations related to internal controls.

The Independent Auditor’s Report (LAI) issued by KAP Dian Utami includes an official barcode from P2PK as a form of document authenticity verification. An LAI without the barcode cannot be used as a valid document.

How do I get started with the Financial Statement Audit service?

Contact the KAP Dian Utami team for an initial consultation. We will first understand the needs and characteristics of your organization before determining the appropriate scope, timeline, and stages of the engagement.

KAP Dian Utami