The PCAOB takes seriously its demand that audit firms and personnel act in accordance with GAAS. Refer to the feature Why It Matters: An Example of Altering Documentation Leading to PCAOB Enforcement Action in answering the questions below.

a. What was the basic underlying financial accounting issue at Indosat that ultimately led to the company’s restatement? 

b. Who were the three main parties that the PCAOB named as at fault in the enforcement action? 

c. Describe the basic facts about what transpired, particularly with regard to violations of AS 1215. 

d. What penalties did EY-Indonesia, Roy Wirahardja, and James Leali ultimately face?