The Audit Code of Conduct serves as a foundational document for maintaining professional standards and ethical practices in audit engagements within Indonesia's regulatory framework. This document becomes essential when establishing or updating audit practices to ensure compliance with Indonesian regulations, particularly Law No. 5 of 2011 on Public Accountants and various OJK requirements. The Code of Conduct provides comprehensive guidance on professional behavior, independence requirements, quality control procedures, and ethical considerations specific to the Indonesian context. It addresses both traditional and emerging audit challenges, including technological advancements and evolving regulatory requirements, while establishing clear protocols for maintaining professional standards across different types of audit engagements.
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1. Introduction and Purpose: Establishes the context and objectives of the Code of Conduct, including its scope and applicability
2. Definitions: Comprehensive glossary of terms used throughout the document
3. Fundamental Principles: Core ethical principles including integrity, objectivity, professional competence, confidentiality, and professional behavior
4. Independence Requirements: Detailed guidelines on maintaining independence in fact and appearance
5. Professional Competence: Standards for maintaining professional knowledge, skills, and expertise
6. Confidentiality and Data Protection: Requirements for handling confidential information and compliance with data protection laws
7. Quality Control: Standards for maintaining quality in audit processes and documentation
8. Communication Protocol: Guidelines for communication with clients, regulators, and other stakeholders
9. Documentation Standards: Requirements for audit documentation and record-keeping
10. Conflict Resolution: Procedures for handling ethical conflicts and disagreements
11. Compliance and Enforcement: Mechanisms for ensuring compliance and consequences of violations
12. Reporting Requirements: Guidelines for reporting audit findings and maintaining transparency
1. Specialized Industry Considerations: Additional requirements for specific industries such as banking, insurance, or public sector entities
2. International Engagement Protocols: Guidelines for handling international clients or cross-border audits
3. Technology and Cybersecurity: Specific guidelines for using technology in audit processes and maintaining cybersecurity
4. Environmental, Social, and Governance (ESG) Considerations: Guidelines for conducting ESG-related audits and assessments
5. Remote Audit Procedures: Protocols for conducting remote or hybrid audits
6. Group Audit Considerations: Special requirements for group audits involving multiple entities
1. Schedule A: Independence Checklist: Detailed checklist for evaluating auditor independence
2. Schedule B: Quality Control Forms: Standard forms and templates for quality control procedures
3. Schedule C: Ethical Decision-Making Framework: Step-by-step guide for resolving ethical dilemmas
4. Schedule D: Communication Templates: Standard templates for various types of audit communications
5. Schedule E: Risk Assessment Matrix: Framework for assessing audit risks and determining appropriate responses
6. Appendix 1: Relevant Regulatory References: List of applicable Indonesian laws and regulations
7. Appendix 2: Professional Standards Reference: Reference to relevant professional standards and guidelines
8. Appendix 3: Sanctions and Penalties: Details of consequences for code violations
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