Posted by: sutan r.h. manurung | May 28, 2012

Unqualified Opinion – Teori SPAP & IAS

Laporan Auditor Bentuk Baku – Unqualified Opinion – Wajar Tanpa Pengecualian

 

Laporan auditor bentuk baku harus menyebutkan laporan keuangan auditan dalam paragraf pengantar, menggambarkan sifat audit dalam paragraf lingkup audit, dan menyatakan pendapat auditor dalam paragraf pendapat. Unsur pokok laporan auditor bentuk baku adalah sebagai berikut:

  1. Suatu judul yang memuat kata independen.5
  2. Suatu pernyataan bahwa laporan keuangan yang disebutkan dalam laporan auditor telah diaudit oleh auditor.
  3. Suatu pernyataan bahwa laporan keuangan adalah tanggung jawab manajemen perusahaan6 dan tanggung jawab auditor terletak pada pernyataan pendapat atas laporan keuangan berdasarkan atas auditnya
  4. Suatu pernyataan bahwa audit dilaksanakan berdasarkan standar auditing yang ditetapkan Ikatan Akuntan Indonesia.
  5. Suatu pernyataan bahwa standar auditing tersebut mengharuskan auditor merencanakan dan melaksanakan auditnya agar memperoleh keyakinan memadai bahwa laporan keuangan bebas dari salah saji material.
  6. Suatu pernyataan bahwa audit meliputi:

(1)     Pemeriksaan (examination), atas dasar pengujian, bukti-bukti yang mendukung jumlah-jumlah dan pengungkapan dalam laporan keuangan.

(2)     Penentuan prinsip akuntansi yang digunakan dan estimasi-estimasi signifikan yang dibuat manajemen.

(3)     Penilaian penyajian laporan keuangan secara keseluruhan.7

  1. Suatu pernyataan bahwa auditor yakin bahwa audit yang dilaksanakan memberikan dasar memadai untuk memberikan pendapat.
  2. Suatu pendapat mengenai apakah laporan keuangan menyajikan secara wajar, dalam semua hal yang material, posisi keuangan perusahaan pada tanggal neraca dan hasil usaha dan arus kas untuk periode yang berakhir pada tanggal tersebut sesuai dengan prinsip akuntansi yang berlaku umum di Indonesia.
  3. Tanda tangan, nama rekan, nomor izin akuntan publik, nomor izin usaha kantor akuntan publik
  4. Tanggal8 laporan auditor.

 

 

Contents of the Auditor’s Report (buku Hayes)

The auditor’s report should include the following basic elements_5 that are discussed in

more detail in the balance of this section:

■ title;

■ addressee;

■ opening or introductory paragraph:

 identification of the financial statements audited;

– a statement of the responsibility of the entity’s management and the responsibility

of the auditor;

■ scope paragraph (describing the nature of an audit):

a reference to the ISAs or relevant national standards or practices;

–  a description of the work the auditor performed;

■ opinion paragraph containing an expression of opinion on the financial statements;

■ the date of the report;

■ the auditor’s address;

■ auditor’s signature.

 

Title

The auditor’s report should have an appropriate title that helps the reader to identify it

and easily distinguish it from other reports, such as that of management. The most

frequently used title is “Independent Auditor” or “Auditor’s Report” in the title to

distinguish the auditor’s report from reports that might be issued by others.

 

Addressee

The report should be addressed as required by the circumstances of the engagement and

the local regulations. The report is usually addressed either to the shareholders or supervisory

board or the board of directors of the entity whose financial statements have been

audited. In some countries, such as The Netherlands, auditor’s reports are not addressed

at all because the reports are meant to be used by (the anonymous) public at large.

 

Opening or Introductory Paragraph

The report should identify the financial statements that have been audited. This should

include the name of the entity and the date and period covered by the financial statements.

The report should include a statement that the financial statements are the

responsibility of the entity’s management._6 The preparation of these statements requires

management to make significant accounting estimates and judgments, as well as to determine

the appropriate accounting principles and methods used when preparing the statements.

The introductory paragraph should also have a statement that the responsibility of

the auditor is to express an opinion on the financial statements based on the audit.

An illustration of an opening (introductory) paragraph is:

“We have audited the accompanying balance sheet of the ABC Company as of December 31,

20X3, and the related statements of income and cash flows for the year then ended. These

financial statements are the responsibility of the Company’s management. Our responsibility is

to express an opinion on these financial statements based on our audit.”

 

Scope Paragraph

Scope refers to the auditor’s ability to perform audit procedures deemed necessary in the

circumstances. The scope paragraph is a factual statement of what the auditor did in

the audit. This provides the reader assurance that the audit has been carried out in

accordance with established standards or practices for such engagements.

The scope paragraph should include a statement that the audit was planned and

performed to obtain reasonable assurance about whether the financial statements are free

of material misstatement and that the audit provides a reasonable basis for the opinion.

The use of these phrases, or similar wording, means that the audit provides a high level of

assurance, but it is not a guarantee.

The report should indicate the auditing standards or practices followed in conducting

the audit by reference to International Standards on Auditing (ISA) or to standards or

practices established within a country. Unless otherwise stated, the auditing standards or

practices followed are presumed to be those of the country indicated by the auditor’s

address.

If the company is traded on a US stock exchange, PCAOB’s Auditing Standard No. 1_7

requires that in a report with respect to reference to generally accepted auditing standards,

US generally accepted auditing standards, auditing standards generally accepted in

the USA, or standards established by the AICPA, the auditor must instead refer to “the

standards of the Public Company Accounting Oversight Board.”

The auditor’s report should describe the audit as examining, on a test basis, evidence to

support the financial statements amounts and disclosures and assessing the accounting

principles used in the preparation of those statements. The report should also describe the

audit as evaluating the financial statements overall and assessing the significant estimates

made by management in the preparation of those statements.

 

Opinion Paragraph

The opinion paragraph of the auditor’s report should clearly indicate the financial

reporting framework used to prepare the financial statements (including identifying the

country of origin of the financial reporting framework when the framework used is not

International Financial Reporting Standards) and state the auditor’s opinion as to

whether the financial statements give a true and fair view (or are presented fairly, in all

material respects) in accordance with that financial reporting framework and, where

appropriate, whether the financial statements comply with statutory requirements._8

The terms used to express the auditor’s opinion are “give a true and fair view” or

“present fairly, in all material respects,” and are equivalent. Both terms indicate, amongst

other things, that the auditor considers only those matters that are material to the

financial statements.

International Standard on Auditing (ISA) 200,_9 states that the objective of an audit of

financial statements is to enable the auditor to express an opinion whether the financial

statements are prepared, in all material respects, in accordance with an identified

financial reporting framework. The financial reporting framework is determined by

International Financial Reporting Standards (IFRSs), rules issued by professional bodies,

and the development of general practice within the country, with the appropriate

consideration of fairness and with due regard to local legislation.

To advise the reader of the context in which fairness is expressed, the auditor’s opinion

would indicate the framework upon which the financial statements are based by using

words such as “… in accordance with International Accounting Standards (or [title of

financial reporting framework with reference to the country of origin]) …”

The reporting framework may be IFRSs or a national financial reporting framework.

International Auditing Practice Statement (IAPS) 1014_10 provides guidance when the

auditor expresses an opinion on financial statements that are prepared under IFRSs or

both IFRSs and national financial reporting frameworks.

 

Sometimes the auditor may prepare the financial statements in accordance with both

IFRSs and a national financial reporting framework. The financial statements must comply

with both financial reporting frameworks simultaneously and without any need for

reconciling statements if they are to be regarded as having been prepared in accordance

with both. In practice, simultaneous compliance with both IFRSs and a national financial

reporting framework is unlikely unless the country has adopted IFRSs as its national

financial reporting framework or has eliminated all barriers for compliance with IFRSs.

The auditor considers each financial reporting framework separately. If a matter results

in failure to comply with one of the frameworks, but does not cause a failure to comply

with the other framework, then he expresses an unqualified opinion on compliance with

that framework and a qualified opinion or an adverse opinion on compliance with the

other framework. If the auditor is of the opinion that the failure to comply with one of the

financial reporting frameworks causes the financial statements to fail to comply with the

other financial reporting framework, he issues a qualified opinion or adverse opinion on

compliance with both frameworks. As an illustration of an auditor’s report where he is of

the opinion that the financial statements comply with the national financial reporting

framework, but a qualified opinion is appropriate for compliance with IFRSs, there is a

sample report format given in IAPS 1014._11

An illustration of these matters in an opinion paragraph is:

“In our opinion, the financial statements give a true and fair view of (or ‘present fairly, in all

material respects’) the financial position of the Company as of December 31, 20X3, and of the

results of its operations and its cash flows for the year then ended in accordance with

International Financial Reporting Standards (or [title of financial reporting framework with

reference to the country of origin_12]) (and comply with …_13).”

 

Date of Report

The report must be dated. The auditor should date the report as the completion date of

the audit (usually the last date of field work). This informs the reader that the auditor has

considered the effect on the financial statements and on the report of events or transactions

about which the auditor became aware and that occurred up to that date. Since

the auditor’s responsibility is to report on the financial statements as prepared and

presented by management, the auditor should not date the report earlier than the date on

which the financial statements are signed or approved by management._14

 

Auditor’s Address

The report should name a specific location, which is usually the city in which the auditor

maintains an office that serves the client audited. PCAOB’s Auditing Standard No. 1_15

also requires that an auditor include the city and state (or city and country, in the case

of non-US auditors) from which the auditor’s report has been issued. Note: In some

countries it is not required that the audit report give the specific address for the auditor.

 

Signature

The report should be signed in the name of the audit firm, or the personal name of the

auditor, or both, as appropriate. The auditor’s report is ordinarily signed in the name of

the firm because the firm assumes responsibility for the audit. Note: In several countries

(e.g. the USA, the UK, the Netherlands) it is currently not required that the personal

name of the auditor be signed. Inclusion of the name in a reference is sufficient.

 

 

 

 

 

 

Catatan :

 

Laporan Auditor Bentuk Baku , ada 2 macam :

  1. Yang meliputi satu periode akuntansi
  2. Yang bersifat komparatif

 

Laporan auditor dapat dialamatkan kepada :

–          direksi perusahaan yang laporan keuangannya diaudit,

–          dewan komisaris,

–          dan/atau para pemegang saham.

–          Pihak2 lain seperti di bawah ini :

 

Laporan auditor atas laporan keuangan perusahaan yang tidak berbentuk perseroan terbatas harus dialamatkan sesuai dengan keadaannya, misalnya dialamatkan kepada para anggota persekutuan atau kepada pemilik.

 

Kadang-kadang auditor diminta untuk mengaudit laporan keuangan perusahaan yang bukan kliennya. Dalam hal ini biasanya laporan dialamatkan kepada klien sebagai pemberi tugas dan bukan kepada direksi perusahaan atau para pemegang saham yang laporan keuangannya diaudit oleh auditor.

 

 

Kriteria – kriteria atau Tipe pendapat auditor , ada 5 menurut SPAP :

 

berbagai tipe pendapat auditor:

  1. Pendapat wajar tanpa pengecualian. Pendapat wajar tanpa pengecualian menyatakan bahwa laporan keuangan menyajikan secara wajar, dalam semua hal yang material, posisi keuangan, hasil usaha, dan arus kas entitas tertentu sesuai dengan prinsip akuntansi yang berlaku umum di Indonesia. Ini adalah pendapat yang dinyatakan dalam laporan auditor bentuk baku seperti yang diuraikan dalam paragraf 08.
  2. Bahasa penjelasan ditambahkan dalam laporan auditor bentuk baku. Keadaan tertentu mungkin mengharuskan auditor menambahkan suatu paragraf penjelasan (atau bahasa penjelasan yang lain) dalam laporan auditnya.
  3. Pendapat wajar dengan pengecualian. Pendapat wajar dengan pengecualian, menyatakan bahwa laporan keuangan menyajikan secara wajar, dalam semua hal yang material, posisi keuangan, hasil usaha, dan arus kas entitas tertentu sesuai dengan prinsip akuntansi yang berlaku umum di Indonesia, kecuali untuk dampak hal-hal yang berhubungan dengan yang dikecualikan.
  4. Pendapat tidak wajar. Pendapat tidak wajar menyatakan bahwa laporan keuangan tidak menyajikan secara wajar posisi keuangan, hasil usaha, dan arus kas entitas tertentu sesuai dengan prinsip akuntansi yang berlaku umum di Indonesia.
  5. Pernyataan tidak memberikan pendapat. Pernyataan tidak memberikan pendapat menyatakah bahwa auditor tidak menyatakan pendapat atas laporan keuangan.

 

 

Syarat – syarat untuk dapat memenuhi kriteria Unqualified Opinion (Arens) :

 

The standard unqualified audit report is issued when the following conditions have been met:

1. All statements—balance sheet, income statement, statement of retained earnings, and statement of cash flows—are included in the financial

statements.

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

3. Sufficient appropriate evidence has been accumulated, and the auditor has conducted the engagement in a manner that enables him or her

to conclude that the three standards of field work have been met.

4. The financial statements are presented in accordance with U.S. generally accepted accounting principles. This also means that adequate

disclosures have been included in the footnotes and other parts of the financial statements.

5. There are no circumstances requiring the addition of an explanatory paragraph or modification of the wording of the report.

 

 

 


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