摘要：This article discusses about the increasing public sectors audit, particularly pertain to the government sector in Indonesia. The increasing auditing role in public sectors must be balanced with developed governmental accounting. Thus, retrieving public sector auditing standards can ensure adequate governmental financial administration. SA-APFP 1996 created by BPKP need to be revised in part that supposed to be of importance. Financial accounting system which be based to the UYHD system must be changed and adapted to public requirements. The last part of the article consists of conclusion and suggestion for retrieval in increasing quality of audit public sector and governmental accounting application in Indonesia.
关键词：public sectors audit; government; governmental accounting; UYHD system
