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Standar Pelaporan

Lap. Keu. Sesuai PABU

Pertemuan 13

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Learning Objectives

Understanding about Reporting Standardsrequired in Public Accountant Professional

Standards

Understanding about type of auditoropinion.

Able to apply the standards and to decide

what auditor opinion should be given tothe financial statements being audited (in

a case).

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SA Seksi 150 PSA No. 01

Par 02 b. Standar Pelaporan

1. Laporan auditor harus menyatakan apakah lap

keu telah disusun sesuai dengan prinsipyang

berlaku umum di Indonesia

2. Laporan auditor harus menunjukkan ataumenyatakan, jika ada, ketidakkonsistenan dalam

penerapan prinsip akuntansidalam penyusunan

lap. Keu. periode berjalan dibandingkan dengan

penerapan prinsip akuntansi tersebut dalam

periode sebelumnya.

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SA Seksi 150 PSA No. 01

Par 02 b. Standar Pelaporan

3. Pengungkapan informatifdalam lap. keu. harusdipandang memadai, kecuali dinyatakan laindalam laporan auditor.

4. Laporan auditor harus memuat suatu pernyataanpendapat mengenai lap. keu. secara keseluruhanatau suatu esersi bahwa pernyataan demikiantidak dapat diberikan. Jika pendapat secarakeseluruhan tidak dapat diberikan, maka

alasannya harus dinyatakan. Dalam hal namaauditor dikaitkan dengan lap. Keu., maka laporanauditor harus memuat petunjuk yang jelasmengenai sifat pekerjaan audit yangdilaksanakan, jika ada, dan tingkat tanggung

jawab yang dipikul oleh auditor.

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Four Categories

of Audit Reports

Standard unqualified

Unqualified withexplanatory paragraph

or modified wording

Qualified

Adverse or disclaimer

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Parts of the Standard

Unqualified Audit Report1. Report title

2. Audit report address

3. Introductory paragraph

4. Scope paragraph

5. Opinion paragraph6. Name of CPA firm

7. Audit report date

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Conditions for Standard

Unqualified Audit Report

1. All financial statements are included.

2. The three general standards have beenfollowed in all respects on the engagement.

3. Sufficient evidence has been accumulated

to conclude that the three standards offield work have been met.

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Conditions for Standard

Unqualified Audit Report

4. The financial statements are presented in

accordance with generally acceptedaccounting principles.

5. There are no circumstances requiring the

addition of an explanatory paragraph ormodification of the wording of the report.

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Unqualified Report

with Explanation1. Lack of consistent application of generally

accepted accounting principles.

2. Substantial doubt about going concern.

3. Auditor agrees with a departure from

promulgated accounting principles.

4. Emphasis of a matter.

5. Reports involving other auditors.

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Consistency versus

Comparability

Changes that affect consistency and require

an explanatory paragraph if they are material:1. Changes in accounting principles

2. Changes in reporting entities

3. Corrections of errors involving principles

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Consistency versus

ComparabilityChanges that affect comparability

but not consistency:

1. Changes in an estimate

2. Error corrections not involving principles

3. Variations in format and presentation of

financial information

4. Changes because of substantially different

transactions or events

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Consistency versus

ComparabilityChanges that affect comparabilitybut not consistency:

1. Changes in an estimate

2. Error corrections not involving principles

3. Variations in format and presentation of

financial information

4. Changes because of substantially different

transactions or events

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Substantial Doubt

about Going Concern1. Significant recurring operating losses or

working capital deficiencies

2. Inability of the company to pay itsobligations as they come due

3. Loss of major customers, the occurrence

of uninsured catastrophes

4. Legal proceedings, legislation, that might

jeopardize the entitys ability to operate

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Reports Involving

Other Auditors

1. Make no reference in the audit report.

3. Qualify the opinion.

2. Make reference in the report

(modified wording report).

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Departures from an

Unqualified Opinion

1. Scope limitation

2. GAAP departure

3. Auditor not independent

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Materiality

A misstatement in the financial statements

can be considered material if knowledge of

the misstatement would affect a decision

of a reasonable user of the statements.

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Materiality Decisions

Failure to

follow GAAP

Audit report

UnqualifiedQualified

opinion onlyAdverse