An auditor is a party who independently examines and assesses the financial statements, processes, or compliance of an entity, then delivers an opinion or findings. External auditors give an opinion on financial statements, while internal auditors provide assurance and advice to their own organization.
This article covers the definition, types, duties, code of ethics, salary range, and requirements for becoming an auditor in Indonesia, with references to the applicable regulations and standards.
What is an Auditor?
Simply put, an audit is the examination activity, while an auditor is the person who carries it out. An external audit of financial statements aims to increase the confidence of users of the statements through the auditor's opinion (SA 200). Internal audit, according to the 2024 Global Internal Audit Standards (GIAS) from The IIA, provides independent, risk-based, and objective assurance, advice, insight, and foresight.
Auditors do not prepare financial statements. Preparing financial statements is the responsibility of management, while the auditor assesses the statements and delivers an opinion (SA 700). Auditors also assess rather than guarantee: audit results give reasonable assurance, not an absolute guarantee that there are no errors or fraud.
An auditor is also different from an accountant. An accountant records transactions and prepares financial statements, while an auditor examines and assesses them independently.
See also:
What are the types of auditors?
Auditors can be grouped by their position relative to the entity being examined and by the object of the examination. An independent auditor is essentially an external auditor, namely a public accountant who examines financial statements, so the two are covered in a single row.
| Type of auditor | Who | Object of examination | Basis or standard |
|---|---|---|---|
| External or independent | Public Accountants working at a Public Accounting Firm (KAP), a party outside the entity | Financial statements, with an opinion as the result | Law 5/2011 on Public Accountants and the Audit Standards (SA) of IAPI |
| Internal | The internal audit unit inside the organization | Internal control, risk management, and governance | GIAS 2024 and POJK 56/POJK.04/2015 for issuers and public companies |
| Government | BPK and the Government Internal Supervisory Apparatus (APIP) | BPK examines finances, performance, and specific purposes; APIP carries out internal supervision | Government Regulation 60/2008 for APIP and the official BPK website for the types of examination |
| Forensic | Auditors who trace and prove suspected fraud | Transactions and records suspected of containing fraud | Covered in the forensic audit article |
APIP consists of BPKP, the Inspectorate General (or another name), the Provincial Inspectorate, and the Regency or City Inspectorate (Government Regulation 60/2008 Article 49). Examinations in the field of taxation are covered separately in the tax audit article.
See also:
- Get to know the work of an Internal Auditor and the skills that must be owned
- Complete Guide to the external Auditor profession: duties, roles and salary
- Forensic Audit is: Definition, 5 Functions, and Stages
- Get To Know Tax Audits Starting From The Types, Examples & Process Of Conducting Audits!
What Is the Difference Between an Internal Auditor and an External Auditor?
| Aspect | Internal Auditor | External Auditor |
|---|---|---|
| Position | Part of the organization being examined | A party outside the organization, for example a KAP |
| Independency | Independent of the activities audited, but still part of the organization | Independent of the entity audited |
| Purpose | Provide assurance and advice to strengthen governance, risk management, and control | Give an opinion on the fairness of the financial statements |
| Report | Audit results to management and oversight parties, such as the board of commissioners | An independent auditor's report for users of the financial statements |
| Standards | GIAS | Audit Standards (SA) of IAPI |
See also:
What are an auditor's duties?
An auditor's duties depend on the type. The following are the two most frequently asked about.
1. Duties of an External Auditor
External auditors examine financial statements and deliver their opinion. Their main duties:
- Obtain sufficient and appropriate audit evidence as the basis for the opinion.
- Provide reasonable assurance that the financial statements are free from material misstatement, not an absolute guarantee.
- Issue an auditor's report that separates the responsibilities of management and the auditor.
- Communicate internal control deficiencies found during the audit (SA 265).
- Consider compliance with regulations only to the extent that it affects the figures and disclosures in the financial statements, because compliance is the responsibility of management (SA 250).
2. Duties of an Internal Auditor
For issuers and public companies, POJK 56/POJK.04/2015 Article 7 lists the duties of the internal audit unit, among others:
- Prepare and carry out the annual internal audit plan.
- Test and evaluate the implementation of internal control and the risk management system.
- Prepare audit result reports for the president director and the board of commissioners.
- Monitor the follow-up on the improvements recommended.
On the internal side, audit management software such as Audithink can help with audit planning, work program templates, notifications, follow-up monitoring, and automated reports.
3. Obtaining Audit Evidence
For both types of auditor, audit evidence is the basis of every conclusion. Auditors obtain and evaluate evidence; they do not create it.
Evidence can be obtained from observation, document inspection, interviews, confirmation, recalculation, and audit tools or applications.
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What is the auditor's code of ethics?
Because of its vital and crucial position in the company, this profession has a code of ethics that must be obeyed.
Adapun beberapa the code of ethics that must be followed by auditors is as follows.
| Principle of | External auditor (IAPI KEPAP 2025) | Internal auditor (GIAS 2024, Domain II) |
|---|---|---|
| Integrity | Integrity | Demonstrate integrity |
| Objectivity | Objectivity | Maintain objectivity |
| Competence and prudence | Professional competence and due care | Demonstrate competency and exercise due professional care |
| Confidentiality | Confidentiality | Maintain confidentiality |
| Professional conduct | Professional conduct | Covered by Domain II, Ethics and Professionalism |
The list of KEPAP principles above refers to the Code of Ethics for Public Accountants (KEPAP) 2025 edition from IAPI. This edition adopts the IESBA Handbook 2024 edition, including the International Independence Standards, and replaces KEPAP 2021 (as of 13 October 2026). The effective dates of each revised part differ, so check the official document. GIAS 2024 has been effective since 9 January 2025. An accountable attitude is still expected of auditors, but it is not a separate fundamental principle in either framework.
How Much Does an Auditor Earn in Indonesia?
There is no single official figure for auditor salaries. The figures below are estimates from secondary sources as of October 2026, not official data, and they differ depending on how they were collected.
| Source | Range | Method and notes |
|---|---|---|
| LokerID (job posting data) | Rp4.5 million to Rp6.2 million per month, average Rp5.3 million | Calculated from 33 Internal or External Audit job postings that state a base salary; a small and changing sample |
| KantorKu (HRIS provider blog) | Junior Rp5 million to Rp8 million; 3 to 5 years Rp9 million to Rp16 million; over 5 years Rp17 million to Rp30 million and above | The method is not explained; the summary and body of the article are not fully consistent |
Salaries are influenced by experience, type of employer (for example a KAP or a company internal audit unit), industry, location, and professional certification. Because the data are estimates, use them as an initial picture and compare them with the latest job postings.
See also:
- Get to know the work of an Internal Auditor and the skills that must be owned
- Complete Guide to the external Auditor profession: duties, roles and salary
How Do You Become an Auditor and What Are the Requirements?
1. Becoming an External Auditor (Public Accountant)
Under Law 5/2011 on Public Accountants, a Public Accountant is a person who has obtained a license to provide the services regulated by that law, while a KAP is a business entity that has obtained a business license. The Public Accountant license is granted by the Minister (Article 5 paragraph 1) and assurance services may only be provided by a Public Accountant (Article 3). The license requirements in Article 6, in summary:
- Hold a valid certificate of passing the public accountant professional examination.
- Have practical experience as required.
- Be domiciled in the territory of the Unitary State of the Republic of Indonesia.
- Have a taxpayer identification number.
- Never have had the license revoked.
- Never have been convicted of a crime punishable by imprisonment of 5 years or more.
- Be a member of the public accountant professional association designated by the Minister.
- Not be under guardianship.
This summary does not replace the text of the law, so check the latest provisions.
2. Becoming an Internal Auditor
Internal auditor requirements are set by each organization. A widely known certification is the Certified Internal Auditor (CIA) from The IIA, with a three-part exam and an internal audit experience requirement of 1 year for master's degree holders or 2 years for bachelor's degree holders (The IIA website, October 2026).
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What Skills must an auditor have?
Besides the formal requirements, auditors need the following skills.
1. Detail Oriented
Auditor is a profession that requires the ability to pay attention to the smallest things in detail.
Skills It is very important to analyze something carefully, so that it will produce a more accurate analysis.
2. Problem Solving
In addition to detail orientedauditors must also have the ability to problem-solving or solve problems.
This is because accurate analysis is not enough to conduct an audit. You need to think of solutions to the problems found in the audit process.
3. Leadership
This profession is usually closely related to several other teams. Therefore, having skills Good leadership will make it easier for you to communicate with them.
In addition, with skills You will also be able to communicate the audit results well to the relevant teams.
4. Professional Skepticism
Professional skepticism is an attitude of always questioning and critically assessing evidence, without immediately accepting the auditee's explanations.
5. Communication
Auditors need to communicate findings clearly, in writing and verbally, so that recommendations can be understood and acted on.
FAQ About Auditors
What is an auditor?
An auditor is a party who independently examines and assesses the financial statements, processes, or compliance of an entity, then delivers an opinion or findings. External auditors give an opinion on financial statements, while internal auditors provide assurance and advice to their own organization.
What is the difference between an auditor and an accountant?
An accountant records transactions and prepares financial statements, which is the responsibility of management. An auditor examines and assesses those statements independently, then delivers an opinion or findings. The two complement each other, but their roles differ.
What are the types of auditors?
The main types are the external or independent auditor (a Public Accountant at a KAP), the internal auditor (an organization's internal audit unit), the government auditor (BPK and APIP such as BPKP, the Inspectorate General, and regional inspectorates), and the forensic auditor who traces suspected fraud.
What are an auditor's duties?
External auditors obtain sufficient and appropriate audit evidence, give reasonable assurance, and issue the auditor's report. Internal auditors prepare the annual audit plan, test internal control and risk management, report audit results, and monitor follow-up.
What is the auditor's code of ethics?
External auditors refer to the IAPI KEPAP 2025 edition: integrity, objectivity, professional competence and due care, confidentiality, and professional behavior. Internal auditors refer to Domain II of GIAS 2024: integrity, objectivity, competency, due professional care, and confidentiality.
How Much Does an Auditor Earn in Indonesia?
There is no single official figure. Estimates from secondary sources as of October 2026 show an average of about Rp5.3 million per month from LokerID job posting data, while KantorKu estimates Rp5 million to Rp8 million for juniors and more with experience.
Who can become an independent auditor?
An independent auditor of financial statements is a Public Accountant who has obtained a license from the Minister under Law 5/2011, which among other things requires passing the public accountant professional examination, having practical experience, and being a member of the professional association designated by the Minister.
What skills should an auditor have?
The main skills are attention to detail, problem solving, leadership, professional skepticism, and communication to deliver audit results clearly to the parties concerned.
Read also — the auditing profession and its career paths:
- Audit Admin: Duties, Qualifications, and Salary in Indonesia
- Internal Audit Consultant: Roles and How to Become a Professional in the Field of Audit
- Complete Guide to becoming a professional Internal Auditor SMK3 & ISO
- Accounting and Auditing differences: A Complete Guide for professionals
- Can AI replace accountants? - The role, tools, and future of accounting
How Does Audithink Help Internal Audit Teams?
Audithink is internal audit management software that can be customized, not an audit performer. Internal audit teams can use it for risk assessment, audit planning, work program templates, notifications, follow-up monitoring, and automated reports. Contact us to see how it fits the audit process at your organization.
