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:
- Suatu judul yang memuat kata independen.5
- Suatu pernyataan bahwa laporan keuangan yang disebutkan dalam laporan auditor telah diaudit oleh auditor.
- Suatu pernyataan bahwa laporan keuangan adalah tanggung jawab manajemen perusahaan6 dan tanggung jawab auditor terletak pada pernyataan pendapat atas laporan keuangan berdasarkan atas auditnya
- Suatu pernyataan bahwa audit dilaksanakan berdasarkan standar auditing yang ditetapkan Ikatan Akuntan Indonesia.
- Suatu pernyataan bahwa standar auditing tersebut mengharuskan auditor merencanakan dan melaksanakan auditnya agar memperoleh keyakinan memadai bahwa laporan keuangan bebas dari salah saji material.
- 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
- Suatu pernyataan bahwa auditor yakin bahwa audit yang dilaksanakan memberikan dasar memadai untuk memberikan pendapat.
- 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.
- Tanda tangan, nama rekan, nomor izin akuntan publik, nomor izin usaha kantor akuntan publik
- 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:
■ 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.
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.
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 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
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.
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
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
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.
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.
Laporan Auditor Bentuk Baku , ada 2 macam :
- Yang meliputi satu periode akuntansi
- 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:
- 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.
- 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.
- 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.
- 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.
- 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
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.