1. Home
  2. Lainnya

Objectives of Audit Audit

29 c. Informative disclosures in the financial statements should be considered sufficient, unless otherwise stated in the auditors report. d. he auditors report must include a statement of opinion on the financial statements as a whole, or an assertion that such a statement can not be given. If the overall opinion can not be given, then the reason must be stated. Name of the auditor is associated with financial statements, the auditors report should contain a clear indication of the nature of the audit work performed, if any, and the level of responsibility carried by the auditor.

e. Audit Opinion

Auditors have an obligation to provide an opinion on the financial statements which have been audited. According to SPAP SA Section 508, there are five types of the auditors opinion, namely:

1. Unqualified Opinion Pendapat Wajar Tanpa Pengecualian

Unqualified Opinion stated when, according to the auditors judgment, the overall financial statements are presented fairly in accordance with generally accepted accounting principles in Indonesia and in which there are no material misstatements that 30 will affect the users of the financial statements in the decision making.

2. Unqualified Opinion with Explanatory Paragraph Pendapat

Wajar Tanpa Pengecualian dengan bahasa penjelasan yang ditambahkan dalam laporan keuangan auditor bentuk baku Unqualified with Explanatory Paragraph Opinion stated when, according to the auditors judgment, where the conditions or specific circumstances often require that the auditor add an explanatory paragraph or other explanatory language in the financial statement auditor raw form. These circumstances include are: a. The auditors opinion is partly based on the reports of other independent auditors. b. Financial Statements presented deviate from an accounting principles issued by the Indonesian Institute of Accountants IAI. c. If there are conditions and events that originally caused the auditor confident about their distrust about the survival of the entity going concern, but after considering the management plan, the auditor concludes that management plans can be effectively implemented and disclosure of it is adequate.

Dokumen yang terkait

Pengaruh Audit Quality, Audit Tenure, Audit Report Lag, dan Profitabilitas terhadap Opini Audit Going Concern pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2010-2013

10 162 106

Faktor-Faktor Yang Mempengaruhi Penerimaan Opini Audit Going Concern Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2012

2 64 98

Pengrauh Likuiditas, Leverage, Kualitas Audit, dan Opini Audit Tahun Sebelumnya Terhadap Opini Audit Going Concern pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

3 119 108

Pengaruh Mekanisme Good Corporate Governance terhadap Pemberian Opini Audit Going Concern pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2010-2012

8 121 93

Pengaruh Mekanisme Corporate Governance, Kualitas Audit, Dan Opini Tahun Sebelumnya Terhadap Penerimaan Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

2 60 99

Pengaruh Kaualitas Audit,Opini Audit Tahun Sebalumnya Leverage,Dan Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bei

1 52 93

Analisis Pengaruh Going Concern (kelangsungan Hidup ) Perusahaan Terhadap Kelengkapan Pengungkapan Laporan Keuangan pada Perusahaan Food and Beverages yang Terdaftar di BEI

0 43 92

Pengaruh Proxi Going Concern dan Opini Audit Tahun Sebelumnya Terhadap Opini Audit Tahun Berjalan pada Bank Umum yang Go Public di Indonesia

0 43 70

Pengaruh Going Concern Terhadap Nilai Perusahaan pada Perusahaan Perbankan di Bursa Efek Jakarta

2 40 124

Pengaruh Earning Per Share, Kondisi Keuangan Perusahaan, Pertumbuhan Perusahaan Dan Ukuran Perusahaan Terhadap Pemberian Opini Audit Going Concern

2 8 134