External Audit
The external auditor is an independent institution appointed by the AGM to carry out the audit function of all accounting records and supporting data and give its opinion on the fairness, adherence to principle, and the suitability of financial statements of companies with Indonesian Financial Accounting Standard.
The external auditor has an important role in improving the reliability of company financial statements and other financial information. The financial statements and other financial information that has been audited by the external auditor is the information that will be assessed by the company's stakeholders condition.