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Standar Audit

SPAP

Summary of
Audit Standards
Generally Accepted Auditing Standards
General

Field Work

1. Adequate training 1. Proper planning


and proficiency
and supervision
2. Independence in 2. Internal control
mental attitude
understanding
3. Due professional 3. Sufficient
care
competent
evidence

Reporting
1. Report should state wh
Statements prepared in
accordance with GAAP
2. Circumstances when
GAAP not followed
3. Adequacy of disclosures
4. Expression of opinion
on financial statements
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General Standards
1. The audit is to be performed by a person or
persons having adequate technical training
and proficiency as an auditor.
1. Audit harus dilaksanakan oleh seorang atau
lebih yang memiliki keahlian dan pelatihan
teknis cukup sebagai auditor.

General Standards
2. In all matters relating to the assignment,
an independence in mental attitude is to
be maintained by the auditor or auditors.
2. Dalam semua hal yg berhubungan dengan
penugasan, indepedensi dalam sikap mental
harus dipertahankan oleh auditor.

General Standards
3. Due professional care is to be exercised in
the planning and performance of the audit
and the preparation of the report.
3. Dalam melaksanakan audit dan penyusunan
laporannya, auditor wajib menggunakan
kemahiran profesionalnya dengan cermat
dan seksama.
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Standards of Field Work


1. The work is to be adequately planned and
assistants, if any, are to be properly
supervised.
1. Pekerjaan harus direncanakan sebaikbaiknya dan jika digunakan asisten harus
disupervisi dengan semestinya.
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Standards of Field Work


2. A sufficient understanding of internal
control is to be obtained to plan the audit
and to determine the nature, timing, and
extent of tests to be performed.
2. Pemahaman yg memadai atas struktur
pengendalian intern hrs diperoleh untuk
merencanakan audit dan menentukan sifat,
saat dan lingkup pengujian yang akan
dilakukan.

Standards of Field Work


3. Sufficient competent evidential matter is to
be obtained through inspection, observation,
inquiries, and confirmations to afford a
reasonable basis for an opinion regarding
the financial statements under audit.
3. Bukti audit kompeten yang cukup harus
diperoleh melalui inspeksi, pengamatan,
pengajuan pertanyaan, dan konfirmasi
sebagai dasar memadai untuk menyatakan
pendapat atas laporan keuangan auditan.

Standards of Reporting
1. The report shall state whether the financial
statements are presented in accordance with
generally accepted accounting principles.
1. Laporan audit harus menyatakan apakah
laporan keuangan telah disusun sesuai dengan
prinsip akuntansi yg berlaku umum.
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Standards of Reporting
2. The report shall identify those circumstances
in which such principles have not been
consistently observed in the current period
in relation to the preceding period.
2. Laporan audit harus menunjukkan keadaan
yang di dalamnya prinsip akuntansi tidak
secara konsisten diterapkan dalam penyusunan
laporan keuangan periode berjalan dalam
hubungannya dg prinsip akuntansi yang
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diterapkan dlm periode sebelumnya.

Standards of Reporting
3. Informative disclosures in the financial
statements are to be regarded as reasonably
adequate unless otherwise stated in the report.
3. Pengungkapan informatif dlm laporan
keuangan harus dipandang memadai, kecuali
dinyatakan lain dlm lap audit.
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Standards of Reporting
4. The report shall contain an expression of
opinion regarding the financial statements,
taken as a whole.
4.Laporan audit hrs memuat suatu pernyataan
pendapat mengenai laporan keuangan secara
keseluruhan. Jika tdk bisa, hrs beri alasan. Jika
auditor dikaitkan dg laporan keuangan, laporan
audit hrs memuat dng jelas dan
tanggungjawabnya

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