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PT Pertamina Hulu Energi 415 2022iiThe original report included herein is inthe Indonesian language.Laporan Auditor Independen (lanjutan)Laporan No. 01298/2.1032/AU.1/02/1726-2/1/V/2023 (lanjutan)Independent Auditor%u2019s Report (continued)Report No. 01298/2.1032/AU.1/02/1726-2/1/V/2023 (continued)Basis opini audit Basis for audit opinionKami melaksanakan audit kami berdasarkanStandar Audit yang ditetapkan oleh InstitutAkuntan Publik Indonesia (%u201cIAPI%u201d). Tanggungjawab kami menurut standar tersebut diuraikanlebih lanjut dalam paragraf Tanggung JawabAuditor terhadap Audit atas Laporan KeuanganKonsolidasian pada laporan kami. Kamiindependen terhadap Grup berdasarkanketentuan etika yang relevan dalam audit kamiatas laporan keuangan konsolidasian di Indonesia,dan kami telah memenuhi tanggung jawab etikalainnya berdasarkan ketentuan tersebut. Kamiyakin bahwa bukti audit yang telah kami perolehadalah cukup dan tepat untuk menyediakan suatubasis bagi opini audit kami.We conducted our audit in accordance withStandards on Auditing established by theIndonesian Institute of Certified Public Accountants(%u201cIICPA%u201d). Our responsibilities under thosestandards are further described in the Auditor%u2019sResponsibilities for the Audit of the ConsolidatedFinancial Statements paragraph of our report. Weare independent of the Group in accordance withthe ethical requirements relevant to our audit ofthe consolidated financial statements in Indonesia,and we have fulfilled our other ethicalresponsibilities in accordance with suchrequirements. We believe that the audit evidencewe have obtained is sufficient and appropriate toprovide a basis for our audit opinion.Hal audit utama Key audit matterHal audit utama adalah hal-hal yang, menurutpertimbangan profesional kami, merupakan halyang paling signifikan dalam audit kami ataslaporan keuangan konsolidasian periode kini. Halaudit utama tersebut disampaikan dalam konteksaudit kami atas laporan keuangan konsolidasiansecara keseluruhan, dan dalam merumuskan opiniaudit kami atas laporan keuangan konsolidasianterkait, dan kami tidak menyatakan suatu opiniaudit terpisah atas hal audit utama tersebut.Untuk hal audit utama di bawah ini, penjelasankami tentang bagaimana audit kami meresponshal tersebut disampaikan dalam konteks tersebut.Key audit matters are those matters that, in ourprofessional judgment, were of most significance inour audit of the consolidated financial statementsof the current period. Such key audit matters wereaddressed in the context of our audit of theconsolidated financial statements taken as a whole,and in forming our audit opinion thereon, and wedo not provide a separate audit opinion on such keyaudit matters. For the key audit matter below, ourdescription of how our audit addressed such keyaudit matter is provided in such context.