Reviu atas VNR berhasil dicapai setelah melalui berbagai tantangan. Tantangan yang dihadapi antara lain: (one) tidak adanya tolok ukur dari SAI lain sehingga mendorong BPK untuk learning by carrying out “That's why, by auditing the finances, efficiency, and another reasons to investigate particular features, we've been accessing which Management procedure https://scholar.google.com/citations?user=ha_1TccAAAAJ&hl=id