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Audit Reports LAPORAN AUDIT. Chapter 2. Uraian Bagian-Bagian dari Syarat Baku Laporan Audit. Audit report. 1. Report title (Judul Laporan). 2. Audit report address (Alamat laporan Audit). 3. Introductory paragraph (Paragraf pengantar). 4. Scope paragraph (Paragraf Lingkup Audit).

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Audit reports laporan audit

Audit ReportsLAPORAN AUDIT

Chapter 2


Uraian Bagian-Bagian dari

Syarat Baku

Laporan Audit.


Audit report
Audit report

1. Report title (Judul Laporan)

2. Audit report address (Alamat laporan Audit)

3. Introductory paragraph (Paragraf pengantar)

4. Scope paragraph (Paragraf Lingkup Audit)

5. Opinion paragraph (Paragraf pendapat)

6. Name of CPA firm (Tanda dan Nama AP)

7. Audit report date (Tanggal laporan Audit)


Report title judul laporan
Report title (Judul Laporan)

Harus memuat kata-kata Independen

Contoh “ LAPORAN AUDITOR

INDEPENDEN”


Audit report addres alamat laporan audit
Audit report addres (Alamat laporan Audit)

Ditujukan kepada pemakai

Laporan Keuangan Auditan

Contoh " PEMEGANG SAHAM

&

DEWAN KOMISARIS


Introductory paragraph paragraf pengantar

  • Menjelaskan laporan keuangan yang diaudit

  • Menjelaskan laporan keuangan tersebut

  • merupakan tanggung jawab manajemen

Introductory paragraph (Paragraf pengantar)


Scope paragraph paragraf lingkup audit
Scope Paragraph (Paragraf Lingkup Audit

  • Peryataan aktual apa yang

  • dilakukan auditor

  • Auditor melaksankan audit mengikuti

  • standar auditng yang ditetapkan oleh IAI


Opinion paragraph paragraf pendapat
Opinion paragraph (Paragraf pendapat)

Memuat kesimpulan auditor

berdasarkan hasil audit


Name of cpa firm tanda dan nama ap
Name of CPA firm (Tanda dan Nama AP)

Yang bertanggung jawab

atas audit yang dilakukan


Audit report date tanggal laporan audit
Audit report date (Tanggal laporan Audit)

Tanggal pada saat auditor

selesai melakukan audit


Four categories of audit reports
Four Categoriesof Audit Reports

Standard unqualified

Qualified

Unqualified with

explanatory paragraph

or modified wording

Adverse or disclaimer


Standard unqualified
Standard unqualified

  • PAYBU DIGUNAKAN DALAM MENYUSUN LAPORAN KEUANGAN

  • PERUBAHAN PENERAPAN PAYBU DARI PERIODE KE PERIODE TELAH DITERAPKAN

  • INFORMASI DALAM CATATAN YANG MEDUKUNG TELAH DIGAMBARKAN DAN DIJELASKAN DENGAN CUKUP DALAM LAPORAN KEUANGAN SESUAI DENGAN PAYBU


Standard unqualified1
Standard unqualified

  • KETIGA STANDAR UMUM TELAH DIIKUTI SEPENUHNYA DALAM PENUGASAN AUDIT

  • BAHAN BUKTI AUDIT YANG CUKUP TELAH DIKUMPULKAN

  • TELAH DILAKSANAKAN DENGAN CARA MEMUNGKINKAN UNTUK MENYIMPULKAN BAHWA KETIGA STANDAR PEKERJAAN LAPANGAN


Qualified
QUALIFIED

  • LAPORAN KEUANGAN TIDAK DISUSUN SESUAI DENGAN PAYBU

  • LINGKUP ADUIT DIBATASI OLEH KLIEN

  • PAYBU YANG DIGUNAKAN DALM PENYSUSUNAN LAPORAN KEUANGAN TIDAK DITERAPKAN SECRA KONSISTEN


Qualified1
QUALIFIED

  • AUDITOR TIDAK DAPAT MELAKSANAKAN PROSEDUR AUDIT PENTING ATAU TIDAK DAPAT MEMPEROLEH INFORMASI PENTING KARENA KONDISI-KONDISI YANG BERADA DILUAR KEKAUASAAN KLIEN MAUPUN AUDITOR


Learning objective 3
Learning Objective 3

Describe the five circumstances

when an unqualified report with

an explanatory paragraph

or modified wording is

appropriate.


Unqualified report with explanation
Unqualified Reportwith Explanation

TIDAK AD KONSISTEN

KETIDAKPASTIAN YANG MATERIAL

KERGUAN ATAS KELANGSUNGAN HIDUP PERUSAHAAN

AUDITOR SETUJU DENGAN PEYIMPANGAN TERHADAP PAYBU

PENEKANAN ATAS SUATU HAL.

LAPORAN YANG MELIBATKAN AUDITOR LAIN.


Consistency versus comparability
Consistency versusComparability

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


Consistency versus comparability1
Consistency versusComparability

Changes 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


Substantial doubt about going concern
Substantial Doubtabout Going Concern

1. Significant recurring operating losses or

working capital deficiencies

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

3. Loss of major customers, the occurrence of uninsured catastrophes

4. Legal proceedings, legislation, that might jeopardize the entity’s ability to operate


Auditor agrees with a departure from a promulgated principle
Auditor Agrees with a Departurefrom a Promulgated Principle

The auditor must be satisfied and must state

and explain, in a separate paragraph or

paragraphs in the audit report, that adhering

to the principle would have produced a

misleading result in that situation.


Emphasis on a matter
Emphasis on a Matter

Under certain circumstances, the CPA may

want to emphasize specific matters regarding

the financial statements, even though the

CPA intends to express an unqualified opinion.


Reports involving other auditors
Reports InvolvingOther Auditors

1. Make no reference in the audit report.

2. Make reference in the report

(modified wording report).

3. Qualify the opinion.


Learning objective 4
Learning Objective 4

Identify the types of audit

reports that can be issued

when an unqualified

opinion is not justified.


Departures from an unqualified opinion
Departures from anUnqualified Opinion

1. Scope limitation

2. GAAP departure

3. Auditor not independent


Qualified opinion
Qualified Opinion

A qualified opinion report can

result from a limitation on the

scope of the audit or failure to

follow generally accepted

accounting principles.


Adverse opinion
Adverse Opinion

It is used only when the auditor believes

that the overall financial statements are

so materially misstated or misleading that

they do not present fairly the financial

position or results of operations and cash

flows in conformity with GAAP.


Disclaimer of opinion
Disclaimer of Opinion

It is issued when the auditor is unable

to be satisfied that the overall financial

statements are fairly presented.


Learning objective 5
Learning Objective 5

Explain how materiality affects

audit reporting decisions.


Materiality
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.


Levels of materiality
Levels of Materiality

Amounts are immaterial.

Amounts are material but do

not overshadow the financial

statements as a whole.

Amounts are so material or so

pervasive that overall fairness

of the statements is in question.


Relationship of materiality to type of opinion

Materiality

Level

Significance in Terms of

Reasonable Users’ Decisions

Type of

Opinion

Immaterial

Users’ decisions are unlikely

to be affected.

Unqualified

Material

Users’ decisions are likely

to be affected.

Qualified

Highly

Material

Users’ decisions are likely

to be significantly affected.

Disclaimer

or Adverse

Relationship of Materialityto Type of Opinion


Materiality decisions

Failure to

follow GAAP

Audit report

Unqualified

Qualified

opinion only

Adverse

Materiality Decisions


Materiality decisions1
Materiality Decisions

Dollar amount compared with a base

Measurability

Nature of the item


Materiality decisions2
Materiality Decisions

Scope

limitation

Audit report

Unqualified

Qualified scope

and opinion

Disclaimer


Learning objective 6
Learning Objective 6

Draft appropriately modified

audit reports under a variety

of circumstances.


Discussion of conditions requiring departure
Discussion of ConditionsRequiring Departure

Auditor’s scope has been restricted.

Statements are not in conformity with GAAP.

Auditor is not independent.


Scope restricted by client or conditions

Level of Materiality

Immaterial

Material

Extremely

Material

Unqualified

report

Qualified scope, additional

paragraph, and qualified

opinion (except for)

Disclaimer

of opinion

Scope Restricted byClient or Conditions


Statements not prepared in accordance with gaap

Level of Materiality

Immaterial

Material

Extremely

Material

Unqualified

report

Additional paragraph

and qualified opinion

(except for)

Adverse

opinion

Statements Not Prepared inAccordance With GAAP


The auditor is not independent

Level of Materiality

Immaterial

Material

Extremely

Material

Disclaimer of opinion

(regardless of materiality)

The Auditor Is NotIndependent


Learning objective 7
Learning Objective 7

Determine the appropriate

audit report for a given

audit situation.


Auditor s decision process
Auditor’s Decision Process

Determine whether any condition exists

requiring a departure from a standard

unqualified report.

Decide the materiality for each condition.

Decide the appropriate type of report.

Write the audit report.


Number of paragraphs in the report
Number of Paragraphsin the Report

Standard 3

Unqualified with explanatory paragraph 4

Unqualified shared report with other auditors 3

Qualified – opinion only 4

Qualified – scope and opinion 4

Disclaimer – scope limitation 3

Adverse 4


Learning objective 8
Learning Objective 8

Discuss the impact

of e-commerce on

audit reporting.


Impact of e commerce on audit reporting
Impact of E-Commerceon Audit Reporting

Most companies provide access to financial

information through their home Web page.

Auditors are not required to read information

contained in electronic sites.

Auditing standards note that electronic sites

are not considered “documents.”



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