Dewan Standar Profesional Akuntan Publik I (DSPAP I) – Institut Akuntan Publik Indonesia (IAPI) telah menyusun, menyetujui, dan menetapkan Standar Audit (SA), Kerangka Perikatan Asurans, Standar Perikatan Reviu (SPR), Standar Perikatan Asurans (SPA), dan Standar Jasa Terkait (SJT). Standar ini mengacu pada International Standards on Auditing (ISA), International Standards on Review Engagements (ISRE), International Standards on Assurance Engagements (ISAE), International Standards on Related Services (ISRS) sebagaimana yang tercantum pada Handbook of International Quality Management, Auditing, Review, Other Assurance and Related Services Pronouncements – 2023-2024 Edition (“Handbook”) yang diterbitkan oleh The International Auditing and Assurance Standards Board (IAASB) – International Federation of Accountants (IFAC).
Penerbitan Standar ini mencakup:
- Conforming and Consequential Amendments to the IAASB’s Other Standards as a Result of the New and Revised Quality Management Standards
- Conforming and Consequential Amendments to Other International Standards Arising from ISA 315 (Revised 2019),
- Conforming and Consequential Amendments to Other International Standards Arising from ISA 600 (Revised), dan
- Narrow Scope Amendments to:
- ISA 700 (Revised), Forming an Opinion and Reporting on Financial Statements; and
- ISA 260 (Revised), Communication with Those Charged with Governance,
- As a Result of the Revisions to the IESBA Code that Require a Firm to Publicly Disclose When a Firm Has Applied the Independence Requirements for Public Interest Entities (PIEs)
Melalui penerbitan ini, DSPAP I menyetujui Standar Audit (SA), Kerangka Perikatan Asurans, Standar Perikatan Reviu (SPR), Standar Perikatan Asurans (SPA), dan Standar Jasa Terkait (SJT) untuk disebarluaskan kepada Akuntan Publik, Anggota IAPI, Anggota IAI, Anggota IAMI, Akademisi, Regulator, dan pihak lainnya untuk kepentingan dalam membangun standar yang lebih berkualitas dan sesuai dengan kebutuhan praktik di Indonesia.