Laporan Audit

©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 3-1

 Bagian-bagian Laporan Audit
1. Judul laporan
2. Pihak yg dituju
3. Paragraf pendahuluan
4. Tanggungjawab manajemen
5. Tanggungjawab auditor
6. Paragraf lingkup
7. Paragraf opini
8. Tanda tangan auditor
9. Tanggal laporan audit

©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 3-2

 Laporan tanpa modifikasi
bentuk standar
(Standard unmodified opinion)

Lihat Gambar 2-2

©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 3-3

 Conditions for Standard
Unmodified Opinion Audit Report

1. Includes all financial statements

2. Sufficient appropriate evidence has been

accumulated and the auditor has
conducted the engagement in a manner
that enables him or her to conclude that
audit was performed in accordance with
auditing standards

©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 3-4

 Conditions for Standard
Unmodified Opinion Audit Report

4. Financial statements comply with GAAP

5. No circumstances require an explanatory

paragraph or report modification

©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 3-5

 PENYIMPANGAN DARI STANDARD
REPORT
Penyimpangan dari laporan audit bentuk baku
dapat diklasifikasikan ke dalam:

1. Tetap berisi “unmodified opinion” tetapi

menggunakan bahasa penjelasan (laporan
bentuk standar ditambah penjelasan)

2. Berisi pendapat selain “unmodified opinion”,

yaitu:
a. qualified opinion
b. adverse opinion
c. disclaimer of opinion

©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 3-6

 Four Categories of Audit
Reports

©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 3-7

 KEADAAN2 YG MENYEBABKAN
DIKELUARKAN PENDAPAT SELAIN
UNQUALIFIED OPINION
 Pembatasn terhdp lingkup audit
 Ketidaksesuaian dg prinsip akuntansi yg
berlaku umum
 Penerapan prinsip akuntansi tdk konsisten
 Pengungkapan tdk memadai
 Adanya ketidakpastian
 Keraguan terhdp kelangsungan hidup
perush
 Bagian audit dilaksanakan akuntan lain

©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 3-8

 Types of Auditor’s Reports
and Circumstances

©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 3-9