Professional Documents
Culture Documents
TATAP MUKA 1
INTRODUCTION TO AUDIT
2019
TP 1 – 1
TOPICS
v NATURE OF AUDITING
v RESPONSIBILITY OF AUDITOR & MANAGEMENT PERTAINING TO
FINANCIAL STATEMENTS
TP 1 – 2
DEFINISI PROFESI
(DUSKA ET AL)
AKUNTANSI
(DUSKA ET AL)
DEFINISI AUDIT
(ISA)
PASAR
PENGURUSAN &
KEPEMILIKAN AUDITORS
PENGAWASAN
PERUSAHAAN
TP 1 – 7
HUBUNGAN FIDUSIA
SHAREHOLDERS
RESPONSIBILITY
MONITORING &
EVALUATION
AUDIT EXTERNAL
COMMITTEE AUDITORS
COMMUNICATION
MONITORING COMMUNICATION
SERVICES
BOARD OF
DIRECTORS
PAYMENT
AKUNTAN
MANAJEMEN
TP 1 – 8
SIKLUS AKUNTANSI
STANDAR AKUNTANSI A
P
S
E
E
N
R
A
S
N TRANSAKSI / BUKTI TRIAL LAPORAN
JURNAL LEDGER I PUBLIK
G KEJADIAN TRANSAKSI BALANCE KEUANGAN
G
M
U
A
N
N
G
A
SUB-LEDGER G
J
E
A
M
W
E
A
N
B KODE ETIK T
TP 1 – 9
RESPONSIBILITY OF MANAGEMENT
QUOTE
Management is responsible for the preparation and fair
presentation of such consolidated financial statements in
accordance with Indonesian Financial Accounting Standards
and for such internal control as management determines is
necessary to enable the preparation of consolidated financial
statements that are free from material misstatement, whether
due to fraud or error.
TP 1 – 10
AUDIT PROCESS
q EXPRESS AN OPINION
q PLAN & PERFORM THE AUDIT
q OBTAIN AUDIT EVIDENCE
q ASSESMENT OF RISK OF MATERIAL MISSTATEMENT DUE TO
FRAUD OR ERROR
q CONSIDER INTERNAL CONTROLS
q EVALUATING ACCOUNTING POLICIES & REASONABLENESS
OF ACCOUNTING ESTIMATES & OVERALL PRESENTATION OF
THE CONSOLIDATED FINANCIAL STATEMENTS
TP 1 – 13
A
K STANDAR AUDIT S
U T
N A
R
T K
A E
U
PEMAHAMAN N PENERIMAAN PELAKSANAAN PENYIMPULAN PELAPORAN H
TUJUAN AUDIT KLIEN AUDIT AUDIT AUDIT O
P P L
U D
S B E
L R
I KODE ETIK S
K
TP 2
AUDITING 1
TATAP MUKA II
AUDIT MARKET
2019
KANTOR
NEED STATUTORY
AKUNTAN PUBLIK
REDUCING
PROFESSIONAL
INFORMATION REGULATION
STANDARDS
RISK
REDUCING
ASSYMETRIC
INFORMATION COMPETENCY INDEPENDENCY INTEGRITY
REDUCING
UNCERTAINTY
BETTER DECISION
TP 2 – 2
PROBLEM OF MARKET
q COMPETITION
q COMPETENCY
q CREDIBILITY
q INTEGRITY
TP 2 – 3
THEORIES OF AUDITING
q POLICEMAN THEORY
q LENDING CREDIBILITY THEORY
q THEORY OF INSPIRED CONFIDENCE
q AGENCY THEORY
CONFLICT OF
OPPORTUNITIC OBJECTIVES
INTEREST
ASSYMETRIC
INFORMATION
MORAL ADVERSE
HAZARD SELECTION
OPTIMAL
CONTRACT
INCENTIVES MONITORING
TP 2 – 5
WHY REGULATION
q TUNTUTAN MASYARAKAT
q AUDIT SCANDALS
TP 2 – 6
AUDIT REGULATION I
AUDIT SERVICES
2019
Agreed-upon
Compilations
ISAEs 3000 – 3699 procedures
ISA 100 – 989 ISREs 2000 – 2699 International Standards on
International International Standards for Assurance Engagements
Standards on Auditing Review Engagements ISRS 4400 ISRS 4410
(Currently ISA 920) (Currently ISA 930)
Seksi Isi
700 – 799 Audit Conclusions and Reporting
ISA 700 - Forming an Opinion and Reporting on Financial Statements
ISA 705 - Modifications to the Opinion in the Independent Auditor's Report
- Emphasis of Matter Paragraph and Other Matter Paragraphs in the
ISA 706
Independent Auditor's Report
- Comparative Information - Corresponding Figures and Comparative
ISA 710
Financial Statements
- The Auditor’s Responsibilities Relating to Other Information in Documents
ISA 720
Containing Audited Financial Statements
800 – 899 Specialized Areas
- Special Consideration - Audit of Financial Statements Prepared in
ISA 800
Accordance with Special Purpose Frameworks
- Special Consideration - Audits of Single Financial Statements and
ISA 805
Specific Elements, Accounts or Items of a Financial Statement
ISA 810 - Engagements to Report on Summary Financial Statements
TP 3 – 4
ASSURANCE ENGAGEMENT
Responsible
party
Engagement Suitable
Practitioner
process criteria
Intended
user
TP 3 – 8
HUBUNGAN FIDUSIA
SHAREHOLDERS
RESPONSIBILITY
MONITORING &
EVALUATION
AUDIT EXTERNAL
COMMITTEE AUDITORS
COMMUNICATION
MONITORING COMMUNICATION
SERVICES
BOARD OF
DIRECTORS
PAYMENT
AKUNTAN
MANAJEMEN
TP 3 – 9
SUBJECT MATTER
ILLUSTRATION 4–2 (HAYES)
Suitable Determine
Criteria
criteria
1.0
Generate
subject matter
information
Determine 3.0
Responsible
subject matter
party 2.0
Issue
Assurance report
Engage
6.0
practitioner
Practitioner 4.0
Intended
user
Collect evidence
About fairness of subject
Matter information
5.0
TP 3 – 10
SUBJECT MATTER
(EXAMPLE OF ENGAGEMENT)
q AUDIT & REVIEW OF HISTORICAL FINANCIAL STATEMENTS
Ø ANNUAL F/S
Ø INTERIM F/S
Ø F/S IN ACCORDANCE WITH SPECIAL PURPOSE FRAMEWORK
Ø SINGLE F/S
Ø SPECIFIC ELEMENTS, ACCOUNTS
Ø REPORT ON SUMMARY F/S
q OTHER THAN AUDIT & REVIEW OF HISTORICAL FINANCIAL STATEMENTS
Ø EXAMINATION OF PROSPECTIVE FINANCIAL INFORMATION
Ø CONTROLS AT A SERVICE ORGANIZATION
Ø GREENHOUSE GAS STATEMENTS
Ø COMPILATION OF PROFORMA FINANCIAL STATEMENTS
q RELATED SERVICES
Ø AGREED UPON PROCEDURE
Ø REGARDING FINANCIAL INFORMATION
Ø COMPILATION ENGAGEMENTS
TP 3 – 11
SUITABLE CRITERIA
(EXAMPLE)
q ESTABLISED
Ø STANDAR AKUNTANSI (GAAP, IFRS)
Ø COSO
Ø LAW & REGULATION
q DEVELOPED
Ø HOURS
Ø CONTRACT
Ø INDUSTRY BENCHMARK
TP 3 – 12
q FUNDAMENTAL CHARACTERISTIC
v RELEVAN à PREDICTIVE & CONFIRMATIVE VALUE
v FAITHFUL à ECONOMIC FENOMENAL
Ø COMPLETE
Ø NEUTRAL
Ø FREE FROM MATERIAL ERROR
q COMPLEMENTARY CHARACTERISTIC
v COMPARABILITY
v VERIABILITY
v TIMELINES
v UNDERSTANDABILITY
TP 3 – 13
EVIDENCE ACCUMULATION
A
K STANDAR AUDIT S
U T
N A
R
T K
A E
U
PEMAHAMAN N PENERIMAAN PELAKSANAAN PENYIMPULAN PELAPORAN H
TUJUAN AUDIT KLIEN AUDIT AUDIT AUDIT O
P P L
U D
S B E
L R
I KODE ETIK S
K
TP 3 – 14
PROSES AUDIT
q PENERIMAAN KLIEN
q PELAKSANAAN AUDIT
Ø PERENCANAAN AUDIT
Ø PENGUJIAN SISTEM PENGENDALIAN INTERNAL PENGUMPULAN
Ø PENGUJIAN SUBSTANTIF ATAS SALDO AKUN BUKTI AUDIT
Ø PENYELESAIAN AUDIT BERBASIS RISIKO
q PENYIMPULAN AUDIT
q PELAPORAN AUDIT
TP 3 – 15
ASSURANCE REPORT
q TYPE OF REPORT
Ø SHORT FORM
Ø LONG FORM
q TYPE OF ASSURANCE
Ø REASONABLE ASSURANCE (POSITIVE FORM)
Ø LIMITED ASSURANCE (NEGATIVE FORM)
TP 3 – 16
ASSURANCE REPORT
ILLUSTRATION 4–4 (HAYES)
TP 4
TATAP MUKA IV
Auditing 1
TP 4 – 1
LAPORAN KEUANGAN DI PASAR MODAL
PASAR
PENGURUSAN &
KEPEMILIKAN
PENGAWASAN
PERUSAHAAN
TP 4 – 2
FUNGSI ASERSI & ASURANS
USERS
FINANCIAL AUDIT F
F
STATEMENT REPORT U
U
N
N
G
G
S
S
AUDITOR I
I
RESPONSIBLE
PARTY A
A
S
S
U
E
R
R
A
S
PREPARER N
I
S
HUBUNGAN
KEAGENAN
ASIMETRI
INFORMASI
MORAL ADVERSE
HAZARD SELECTION
INFORMASI SISTEM
RELEVAN & JUJUR MONITORING
TP 4 – 4
HUBUNGAN FIDUSIA
HUBUNGAN FIDUSIA
(PEMBERI AMANAH)
OBLIGATION TRUST
PENERIMA
AMANAH
OPPORTUNISTIC
SELF INTEREST
CHARACTER
MORAL ADVERSE
HAZARD SELECTION
TP 4 – 5
HAK
Ø KELELUASAAN DALAM IDE, GAGASAN & UPAYA DALAM
MELAKSANAKAN TUGAS
Ø MAKSUD & TUJUAN DALAM TUGAS HARUS DICAPAI
Ø KURANGNYA PENGAWASAN & PENGARAHAN LANGSUNG
KEWAJIBAN
Ø DUTY OF DUE CARE
Ø DUTY OF LOYALTY
Ø DUTY OF GOOD FAITH
Ø DUTY TO PROMOTE SUCCESS
Ø DUTY TO EXERSISE DILIGENCE, INDEPENDENT JUDGEMENT & SKILL
Ø DUTY TO AVOID CONFLICT OF INTEREST
TP 4 – 6
SIKLUS AKUNTANSI
STANDAR AKUNTANSI A
P
S
E
E
N
R
A
S
N TRANSAKSI / BUKTI TRIAL LAPORAN
JURNAL LEDGER I PUBLIK
G KEJADIAN TRANSAKSI BALANCE KEUANGAN
G
M
U
A
N
N
G
A
SUB-LEDGER G
J
E
A
M
W
E
A
N
B KODE ETIK T
TP 4 – 7
A
K STANDAR AUDIT S
U T
N A
R
T K
A E
U
PEMAHAMAN N PENERIMAAN PELAKSANAAN PENYIMPULAN PELAPORAN H
TUJUAN AUDIT KLIEN AUDIT AUDIT AUDIT O
P P L
U D
S B E
L R
I KODE ETIK S
K
TP 4 – 8
STRUKTUR KODE ETIK AKUNTAN
BAGIAN C:
BAGIAN A: BAGIAN B:
AKUNTAN DALAM
SELURUH AKUNTAN AKUNTAN PUBLIK
BISNIS
100 – Introduction
and Fundamental 200 – Introduction 260 – Gifts & Hospitality 300 – Introduction
Principles
250 – Marketing
150 – Professional
Professional 350 – Inducement
Behavior
Service
TP 4 – 9
PROSES AUDIT
q PENERIMAAN KLIEN
q PELAKSANAAN AUDIT
Ø PERENCANAAN AUDIT
Ø PENGUJIAN SISTEM PENGENDALIAN INTERNAL PENGUMPULAN
Ø PENGUJIAN SUBSTANTIF ATAS SALDO AKUN BUKTI AUDIT
Ø PENYELESAIAN AUDIT BERBASIS RISIKO
q PENYIMPULAN AUDIT
q PELAPORAN AUDIT
International Standards on Auditing (ISA) TP 4 – 10
EXCESS OF OPERATING
RESULT OVER CAPITAL
MAINTENANCE REQUIREMENT
OPERATING OR
FINANCIAL CAPITAL
PHYSICAL
MAINTENANCE
CAPITAL MAINENANCE
MONETARY VALUE
PERUBAHAN NILAI
HARGA AKTIVA &
KEWAJIBAN REAL VALUE
CONCEPTUAL FRAMEWORK
OF FINANCIAL REPORTING
ACCOUNTING STANDARDS
TP 4 – 12
FAIR VALUE ACCOUNTING
q METODE
Ø MARK TO MARKET
Ø MARK TO MODEL
q DAMPAK
Ø DOMINASI SUBSTANCE OVER FORM
Ø MORE PROFESSIONAL JUDGEMENT
Ø NEED OTHER KNOWLEDGE & SKILL
Ø REDUCE COMPARABILITY
TP 4 – 13
EFFECT TO ACCOUNTING ENVIRONMENT
q DAMPAK
Ø INTERNAL CONTROLS OVER FINANCIAL REPORTING à GOVERNANCE
Ø APPLICATION OF CODE OF ETHICS
Ø REGULATION & SANCTION
Ø ELABORATION OF ACCOUNTING STANDARDS
Ø MONITORING ON SELF REGULATED ORGANIZATION
TP 4 – 14
PSAK & IFRS yang Diadopsi
PSAK IFRS
PSAK 1 Penyajian Laporan Keuangan (2013) IAS 1 Presentation of Financial Statements
PSAK 2 Laporan Arus Kas (2009) IAS 7 Statement of Cash Flows
PSAK 3 Laporan Keuangan Interim (2010) IAS 34 Interim Financial Reporting
PSAK 4 Laporan Keuangan Tersendiri (2013) IAS 27 Separate Financial Statements
PSAK 5 Segmen Operasi (2009) IAS 8 Operating Segments
PSAK 7 Pengungkapan Pihak Berelasi (2010) IAS 24 Related Party Disclosures
Peristiwa Setelah Akhir Periode Pelaporan
IAS 10 Event After the Reporting Period
PSAK 8 (2010)
Pengaruh Perubahan Kurs Valuta Asing The Effects of Changes in Foreign Exchange
PSAK 10 IAS 21
(2010) Rates
PSAK 13 Properti Investasi (2011) IAS 40 Investment Property
PSAK 14 Persediaan (2008) IAS 2 Inventories
Investasi pada Entitas Asosiasi & Ventura
PSAK 15 IAS 31 Interests in Associate & Joint Ventures
Bersama (2013)
PSAK 16 Aset Tetap (2011) IAS 16 Property, Plant & Equipment
Accounting & Reporting by Retirement Benefit
PSAK 18 Akuntansi Dana Pensiun (2010) IAS 26
Plans
PSAK 19 Aset Takberwujud (2010) IAS 38 Intangible Assets
PSAK 22 Kombinasi Bisnis (2010) IAS 3 Business Combinations
PSAK 23 Pendapatan (2010) IAS 18 Revenue
PSAK 24 Imbalan Kerja (2013) IAS 19 Employee Benefits
Kebijakan Akuntansi Perubahan Estimasi Accounting Policies, Changes in Accounting
PSAK 25 IAS 8
Akuntansi & Kesalahan (2009) Estimates & Errors
PSAK & IFRS yang Diadopsi TP 4 – 14.1
PSAK IFRS
PSAK 26 Biaya Pinjaman (2011) IAS 23 Borrowing Costs
PSAK 28 Akuntansi Kontrak Asuransi Kerugian (2010)
PSAK 30 Sewa (2011) IAS 17 Leases
Stripping Costs in the Production Phase of a
Aktivitas Pengupasan Tanah & Pengelolaan IFRIC 20
PSAK 33 Surface Mine
Lingkungan Hidup pada Pertambangan Umum
PSAK 34 Kontrak Konstruksi (2010) IAS 11 Construction Contracts
PSAK 36 Akuntansi Kontrak Asuransi Jiwa (2010)
Akuntansi Restrukturisasi Entitas Sepengendali
PSAK 38
(2004)
PSAK 44 Akuntansi Aktivitas Pengembangan Real Estate
PSAK 45 Pelaporan Keuangan Organisasi Nirlaba (2010)
PSAK 46 Pajak Penghasilan (2014) IAS 12 Income Taxes
PSAK 48 Penurunan Nilai Aset (2014) IAS 36 Impairment of Assets
PSAK 50 Instrumen Keuangan: Penyajian (2014) IAS 32 Financial Instruments: Presentation
PSAK 51 Akuntansi Kuasi-Reorganisasi
PSAK 53 Pembayaran Berbasis Saham (2010) IFRS 2 Share-Based Payment
Financial Instruments: Recognition &
Instrumen Keuangan: Pengakuan & Pengukuran
PSAK 55 IAS 39 Measurement
(2014)
Diganti IFRS 9 - Efektif 2018*
PSAK 56 Laba Per Saham (2010) IAS 33 Earnings per Share
Provisi, Liabilitas Kontinjensi & Aset Kontijensi Provisions, Contingent Liabilities & Contingent
PSAK 57 IAS 37
(2009) Assets
Aset Tidak Lancar yang Dimiliki untuk Dijual & Non-current Assets Held for Sale &
PSAK 58 IFRS 5
Operasi yang Dihentikan Discontinued Operations
PSAK 60 Instrumen Keuangan: Pengungkapan (2014) IFRS 7 Financial Instruments: Disclosure
PSAK & IFRS yang Diadopsi TP 4 – 14.2
PSAK IFRS
Akuntansi Hibah Pemerintah & Pengungkapan Accounting for Governance Grants & Disclosure
PSAK 61 IAS 20
Bantuan Pemerintah (2011) of Government Assistance
PSAK 62 Kontrak Asuransi IFRS 4 Insurance Contracts
Pelaporan Keuangan dalam Ekonomi Financial Reporting in Hyperinflationary
PSAK 63 IAS 29
Hiperinflasi Economies
Aktivitas Eksplorasi & Evaluasi pada
PSAK 64 IFRS 6 Exploration for & Evaluation of Mineral Resources
Pertambangan Sumber Daya Mineral
PSAK 65 Laporan Keuangan Konsolidasian IFRS 10 Consolidated Financial Statement
PSAK 66 Pengaturan Bersama IFRS 11 Joint Arrangement
PSAK 67 Pengungkapan Investasi pada Entitas Lain IFRS 12 Disclosure Interest in Other Entities
PSAK 68 Penilaian Nilai Wajar IFRS 13 Fair Value Measurement
Evaluating the Substance Transaction in the Legal
ISAK 8 Transaksi Mengandung Sewa SIC 27
Form of Lease
Perubahan atas Liabilitas Aktivitas Purna Changes in Existing Decommissioning, Restoration
ISAK 9 IFRIC 1
Operasi, Restorasi & Liabilitas Serupa & Similar Liabilities
ISAK 10 Program Loyalitas Pelanggan IFRIC 13 Customer Loyalty Programmes
ISAK 11 Distribusi Aset Nonkas kepada Pemilik IFRIC 17 Distribution of Non-cash Assets to Owners
Lindung Nilai Investasi Neto dalam Kegiatan
ISAK 13 IFRIC 16 Hedges of Net Investment in a Foreign Operation
Usaha Luar Negeri
ISAK 14 Aset Takterwujud - Biaya Situs Web IFRIC 32 Intangible Assets - Website Costs
PSAK 24 - Batas Aset Imbalan Pasti, IAS 19 - the Limit on a Defined Benefit Asset,
ISAK 15 Persyaratan, Pendanaan Minuman & IFRIC 14 Minuman Funding Requirements & Their
Interaksinya Interaction
ISAK 16 Perjanjian Konsesi Jasa IFRIC 12 Service Consession Arrangements
ISAK 17 Laporan Keuangan Interim & Penurunan Nilai IFRIC 10 Interim Financial Reporting & Impairment
Bantuan Pemerintah - Tidak Berelasi Spesifik Government Assistance - No Specific to
ISAK 18 SIC 10
dengan Aktivitas Operasi Operating Activities
PSAK & IFRS yang Diadopsi TP 4 – 14.3
PSAK IFRS
Penerapan Penyajian Kembali dalam PSAK 63
ISAK 19 Pelaporan Keuangan dalam Ekonomi IFRIC 7 Applying the Restatement Approach under IAS 29
Hiperinflasi
Pajak Penghasilan - Perubahan dalam Status Income Taxes - Changes in Tax Status of Enterprice
ISAK 20 SIC 25
Pajak Entitas atau Para Pemegang Saham or its Shareholders
ISAK 22 Perjanjian Konsesi Jasa: Pengungkapan SIC 29 Disclosure - Service Consession Arrangements
ISAK 23 Sewa Operasi - Insentif SIC 15 Operating Leases - Incentives
Evaluasi Substansi Beberapa Transaksi yang Determining whether an Arrangement Contains a
ISAK 24 IFRIC 4
Mengandung Bentuk Legal Sewa Lease
ISAK 25 Hak Atas Tanah
ISAK 26 Penilaian Ulang Derivatif Melekat IFRIC 9 Reassessment of Embedded Derivatives
ISAK 27 Pengalihan Aset dari Pelanggan IFRIC 18 Transfer of Assets from Cunsomers
Pengakhiran Liabilitas Keuangan dengan Extinguishing Financial Liabilities with Equity
ISAK 28 IFRIC 19
Instrumen Ekuitas Instruments
Biaya Pengupasan Lapisan Tanah Tahap Stripping Costs in the Production Phase of a
ISAK 29 IFRIC 20
Produksi pada Pertambangan Terbuka Surface Mining
First-time Adoption of International Financial
IFRS 1
Reporting Standards*
PSAK 69 Agrikultur IAS 41 Agriculture*
IFRS 9 Financial Instrument* (Efektif 2018)
IFRS 14 Regulatory Defferal Accounts*
IFRS 15 Revenue from Contracts with Customers*
ISAK 30 Pungutan IFRC 21 Levies
Interpretasi atas Ruang Lingkup PSAK 13:
ISAK 31
Properti Investasi
TATAP MUKA V
Auditing 1
TP 5 – 1
DEFINISI PROFESI
SIKLUS AKUNTANSI
STANDAR AKUNTANSI A
P
S
E
E
N
R
A
S
N TRANSAKSI / BUKTI TRIAL LAPORAN
JURNAL LEDGER I PUBLIK
G KEJADIAN TRANSAKSI BALANCE KEUANGAN
G
M
U
A
N
N
G
A
SUB-LEDGER G
J
E
A
M
W
E
A
N
B KODE ETIK T
TP 5 – 3
A
K STANDAR AUDIT S
U T
N A
R
T K
A E
U
PEMAHAMAN N PENERIMAAN PELAKSANAAN PENYIMPULAN PELAPORAN H
TUJUAN AUDIT KLIEN AUDIT AUDIT AUDIT O
P P L
U D
S B E
L R
I KODE ETIK S
K
TP 5 – 4
STRUKTUR KODE ETIK AKUNTAN
BAGIAN C:
BAGIAN A: BAGIAN B:
AKUNTAN DALAM
SELURUH AKUNTAN AKUNTAN PUBLIK
BISNIS
100 – Introduction
and Fundamental 200 – Introduction 260 – Gifts & Hospitality 300 – Introduction
Principles
250 – Marketing
150 – Professional
Professional 350 – Inducement
Behavior
Service
TP 5 – 5
PRINSIP DASAR & ANCAMAN BAGI
SELURUH AKUNTAN
SITUASI/ PRINSIP
KONDISI DASAR ETIKA
ANCAMAN -
ANCAMAN
IDENTIFIKASI
EVALUASI
TIDAK SANGAT
SIGNIFIKAN
SIGNIFIKAN SIGNIFIKAN
PROTEKSI
ADA LANGKAH
PENCEGAHAN
YA TIDAK
BERSEDIA
MENGHILANGKAN
MENGHILANGKAN
ANCAMAN
ANCAMAN ?
YA TIDAK YA TIDAK
MENURUNKAN
KE TINGKAT
DAPAT DITERIMA
YA TIDAK
INTEGRITAS
v STRAIGHTFORWARD à LUGAS
v HONEST à JUJUR
v TRUTHFULLNESS à KEBENARAN
TP 5 – 8
OBYEKTIVITAS
KOMPETENSI
KESEKSAMAAN
v DILIGENT à TEKUN
KERAHASIAAN
PERILAKU PROFESIONAL
Seksi Judul
200 Pengantar
210 Penunjukan profesional
220 Benturan kepentingan
230 Opini ke dua
240 Honorarium dan remunerasi lain
250 Pemasaran jasa profesional
260 Hadiah dan keramahtamahan
270 Penyimpanan aset klien
280 Obyektivitas
290 Independensi - Penugasan audit dan review
291 Independensi - Penugasan asurans lain
TP 5 – 14
PENGANTAR
Pengantar (200)
Pada dasarnya, akuntan publik tidak boleh, secara sadar, melakukan
kegiatan bisnis, menduduki jabatan (occupation) atau melakukan kegiatan
yang dapat atau mungkin dapat mengganggu integritas, obyektivitas atau
reputasi profesi dan yang tidak sesuai dengan prinsip-prinsip dasar etika
(200.1)
Ancaman
(1) Kepentingan pribadi (self interest)
(2) Telaah pekerjaan sendiri (self review)
(3) Advokasi (advocacy)
(4) Kefamilian (familiarity) dan
(5) Intimidasi (intimidation)
Contoh-contoh ancaman disajikan dalam Paragraph (200.4)
TP 5 – 14.1
PENGANTAR – (Continued)
Kepentingan Pribadi
1. Kepentingan keuangan langsung
2. Ketergantungan
3. Hubungan bisnis
4. Khawatir kehilangan klien
5. Hubungan pekerjaan
6. Honorarium bersyarat (contingent fee)
7. Kesalahan material
Advokasi
1. Ikut mempromosikan saham klien
2. Bertindak sebagai advokat klien dalam suatu perkara litigasi
Kefamilian
1. Hubungan keluarga atau hubungan dekat
2. Hubungan Pekerjaan
Intimidasi
1. Diancam untuk tidak dipakai lagi dalam penugasan
2. Diancam klien untuk tidak diberi pekerjaan non asurans
3. Diancam untuk dituntut di muka pengadilan
4. Ditekan untuk mengurangi honorarium audit
5. Ditekan untuk menyetujui pertimbangan klien
6. Kenaikan jabatan (promosi)
TP 5 – 15
PENUNJUKAN PROFESIONAL
q PENERIMAAN KLIEN
Ø MASALAH-MASALAH DIASOSIASIKAN DENGAN PEMILIK,
MANAJEMEN ATAU KEGIATAN KLIEN
Ø PELANGGARAN HUKUM
Ø KETIDAK-JUJURAN
Ø PRAKTEK AKUNTANSI YANG DIPERTANYAKAN
q PENERIMAAN PENUGASAN
Ø KOMPETENSI PROFESIONAL
Ø KESEKSAMAAN
Ø INDEPENDENSI
q PERUBAHAN PENUNJUKAN
Ø ADA ALASAN PROFESIONAL UNTUK TIDAK MENERIMA
Ø KOMUNIKASI DENGAN AKUNTAN PUBLIK YANG DIGANTIKAN
TP 5 – 16
BENTURAN KEPENTINGAN
q BENTUK
PEMBERI
TUGAS 1
PEMBERI
TUGAS 2
KONFLIK
KEPENTINGAN
OBYEKTIVITAS
q INDEPENDENSI
Ø INDEPENDENT OF MIND
Ø INDEPENDENT IN APPEARANCE
TP 5 – 21
q HUBUNGAN KEUANGAN
q HUBUNGAN BISNIS
q HUBUNGAN KEFAMILIAN
q HUBUNGAN KERJA
q JASA NON ASURANS
q KOMPENSASI & EVALUASI
q HADIAH & KERAMAH-TAMAHAN
q LITIGASI
JASA NON ASURANS TP 5 – 23
TATAP MUKA VI
ISA 200
Inherent Risk
Kerentanan salah saji material sebelum adanya pengendalian
intenal
Control Risk
Kemungkinan salah saji material karena sistem pengendalian
intenal tidak dapat mencegah atau mendeteksi & mengoreksi
pada waktu yang tepat kesalahan atau kecurangan
SITUATION 1
0,05 èIH à LOW à PDR < AAR
PDR (1) =
0,01 x 0,02
0,005 CR à LOW
=
0,0002
= 0,025
SITUATION 3
0,05 èIH à LOW à PDR > AAR
PDR (3) =
0,01 x 0,08 CR à HIGH
= 0,0625