Diagnostic Study of Accounting and Auditing Practices in Indonesia

Publication | February 2003
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This report describes accounting and auditing arrangements in Indonesia, identifies deficiencies in those arrangements, and presents recommendations to address those deficiencies.

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The study concludes that Indonesian private sector accounting and auditing practices and standards are largely consistent with international best practice. Moreover, Indonesian professional accountancy qualifications compare very favorably with regional and international norms. Nevertheless, Indonesia faces significant issues.

This study recommends continued development of standards and practices, and that support is given to facilitate the development, enactment and implementation of the Public Accountants law. It also recommends measures to strengthen the valuation profession.

Contents

  • Introduction
  • Accounting and Auditing in Indonesia
  • Professional Infrastructure
  • Accounting and Auditing Standards
  • Issues and Recommendations
  • References
  • Appendixes

Additional Details

Author
Type
Series
Subjects
  • Finance sector development
Countries
  • Indonesia

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