Tuesday, 10 February 2026— President University continued its public lecture series on Accounting Policy and Professional Judgment in Public Accounting Offices and Corporations Related to Economic Development for 2026–2030 at the Charles Himawan Auditorium, President University Campus. The session featured Daisy Kusuma, M.Ak., Assistant Manager at Ernst & Young Indonesia and an alumna of President University’s Accounting Study Program Batch 2011.

In her presentation, Daisy emphasized the importance of perspective and understanding in the auditing profession. “When you are an auditor, you need to think as your company,” she stated, explaining that auditors must understand the client’s business processes and operational environment in order to perform a proper assessment.

She highlighted that technical competence remains fundamental. Auditors are required to understand accounting standards, accounts, ledgers, and financial reporting structures to ensure compliance and accuracy. When conducting a financial statement audit, the ultimate outcome is an opinion issued by public accountants, which reflects the fairness and reliability of the company’s financial statements.

Daisy further stressed that without a thorough understanding of how a company operates, accounting analysis cannot be conducted effectively. “When you cannot understand how a company works, you can’t do accounting for that company or industry,” she remarked, underlining that professional judgment in auditing requires both technical knowledge and comprehensive business insight.