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.
31 d. Among the accounting period there is a material change in
the use of accounting principles or in the method of application inconsistency.
e. Certain circumstances relating to the auditors report on comparative financial statements.
f. Certain quarterly financial data required by Bapepam, but not presented or reviewed yet.
g. Additional information required by the Indonesian Accountants Association IAI - Financial Accounting
Standards Board DSAK has been removed, the presentation deviate much from the guidelines issued by the
council, and the auditor is unable to complete the audit procedures relating to such information.
h. Other information in a document containing audited financial statements are materially inconsistent with the
information presented in the financial statements.
3. Qualified Opinion Pendapat Wajar Tanpa Pengecualian
Qualified Opinion stated when, in the judgment of the auditor, the financial statements present fairly, in all material respects,
the financial position, results of operations, and cash flows of certain entities in accordance with generally accepted
accounting principles in Indonesia, except for the impact of things relating with exceptions.
