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Kusumaningsih Angkawidjaja

Relationships and third-party perceptions  

The main focus is on improving the understanding of clients and investors, but there was also agreement that the profession should do more to contribute to the transparency of public interest clients.
  • Can auditors ask the truly tough questions? Aren’t they simply too beholden to management? Close Open
  • Is it fair that the audit profession has been blamed for failing to predict the financial crisis?Close Open
  • If audits were not required, would we have them anyway? Do they create real value?Close Open
  • In that case, how can the profession enhance the value of the audit? Close Open
  • So how much of this is about investor perceptions and the demands of capital markets? Close Open
  • How about public perceptions and the needs of the wider community?Close Open
  • Do you have any final thoughts?Close Open


Ningsih is the Head of Audit for KPMG in Indonesia. Since joining the firm in 1995, she has audited clients in financial services industry, securities companies and multi-finance companies. Included in her portfolio are banks that have adopted IFRS for their group reporting. From 2008 to 2012, Ningsih was the Chairperson of the Indonesian Auditing Standards Board and is currently a member of the Auditing Standards Board.

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