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.
32 This opinion was stated when:
a. The absence of sufficient competent evidence or restrictions on the scope of the audit result the auditor concludes that he
is unable to express an unqualified opinion and he has concluded that does not states an opinion.
b. Auditor believe on the basis of the audit, that the financial statements contain departures from generally accepted
accounting principles in Indonesia, which have a material impact, and he concluded to not express opinions
unreasonable.
4.
Adverse Opinion Pendapat Tidak Wajar Adverse opinion stated when, in the judgment of the auditor,
the financial statements does not present fairly the financial position, results of operations and cash flows in accordance
with generally accepted accounting principles in Indonesia.
5.
Disclaimer Tidak Memberikan Pendapat Disclaimer stating that the auditor does not express an opinion
on the financial statements. Auditors does not express an opinion when he can not formulate or does not formulate an
opinion on the fairness of financial statements in accordance with generally accepted accounting principles. If the auditor
expressed no opinion, the auditors report should give all the substantive reasons supporting the statement. In this codition
33 auditor facing significant doubts about the viability of the
entity going concern issues the auditor may does not give an opinion.
f. Going Concern
According Belkaoui 2006: 271, the argument of business continuity going concern postulate, or the arguments of
continuity, assume that the business entity will continue to operate quite enough to realize the project, commitment and sustained
activity. This argument assumes that the entity does not expected to be liquidated in the future or the entity will continue until the
period that can not be determined. Need for a continued and sustainable operation to create a consequence of financial
statements were published in the period has a temporary nature because they constitute a series of sustainable financial statements.
Going concern assumption used in financial reporting as far as not proved the existence of information that suggests the opposite
Contrary information. Usually the information is significantly considered contrary to the assumption survival of business units is
related to the inability of business units to meet obligations at maturity without selling major assets to outside parties through
regular business, debt restructuring, improvement of operation
