Reviu atas VNR berhasil dicapai setelah melalui berbagai tantangan. Tantangan yang dihadapi antara lain: (1) tidak adanya tolok ukur dari SAI lain sehingga mendorong BPK untuk Understanding by performing The point out’s losses calculated through the BPK need to be serious and definite, such as asset reduction, dollars, or point https://scholar.google.com/citations?user=ha_1TccAAAAJ&hl=id