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The Audit Competition of The 26th ATV is a platform for participants to demonstrate their knowledge and analytical capabilities in accounting and auditing. It consists of a series of comprehensive challenges designed to strengthen critical thinking and decision-making in addressing complex audit issues. Participants are also able to enhance their analytical skills, build meaningful connections with students from universities across Indonesia, and gain valuable insights from distinguished judges and experienced audit practitioners.

Audit Case Challenge The 26th ATV is a platform for participants to exchange insights on emerging audit issues, particularly the strategic role of internal auditors in ensuring corporate readiness to manage risks and achieve business goals, while also serving as a training ground to sharpen analytical skills, expand professional networks, and showcase competence to experienced panelists.

The 26th ATV Workshop is designed to give participants a clearer understanding of the competition journey from start to finish. Through insights, practical tips, and firsthand experiences shared by previous judges and winners, participants will gain valuable preparation for the Audit Competition and Audit Case Challenge.

The training is designed to equip auditors with the practical skills needed to translate audit theory into real-world application within Oil & Gas entities undergoing the energy transition. It focuses on identifying valuation risks related to derivative instruments under IFRS 9, assessing fair value estimates involving Level 3 inputs under IFRS 13, and evaluating the capitalization of CCUS project costs. These competencies are integrated throughout the Audit Execution process, enabling auditors to exercise sound professional judgment and formulate an appropriate audit opinion.

The growing focus on sustainability issues has transformed the landscape of reporting and assurance at both the global and national levels, creating significant implications for the audit profession and capital market decision-making. This seminar will explore key standards, including IFRS S1, IFRS S2, PSPK 1, PSPK 2, and ISSA 5000, while highlighting how auditors, regulators, companies, and investors are adapting to the increasing demand for sustainability information that is reliable, transparent, and trustworthy.

Finalists of the 26th ATV Audit Competition and Audit Case Challenge will have the exclusive opportunity to visit our working partner and sponsor. Through this experience, finalists are expected to gain deeper exposure to the professional environment, understand the company’s industry dynamics, and develop a clearer perspective on the roles and responsibilities they may undertake as future auditors.