AUDIT 1

STANDAR AUDIT
 Standar Profesional Akuntan Publik (SPAP) 2001 & 2011
1.
S t a n d a r A u d i ti n g ( P S A )
2.
S t a n d a r At e s t a s i ( P S AT )
3.
S ta n d a r J a s a A k u n ta n s i d a n R ev i e w ( P S A R )
4.
StandarJasa Konsultasi ( PSJK)
5.
S ta n d a r Pe n g e n d a li a n Mu tu ( P SP M )
6.
Standar Etika Kompartemen Akuntan Publik
POKOK BAHASAN ISA
1. Audit of Historical Financial Information
2. Audits and Reviews of Historical Financial Information (audit dan
review atas informasi keuangan historis)
3. Assurance Engagements other than Audits or Reviews of Historical
Financial Information (penugasan selain audit atau review)
4. Related Services (jasa-jasa terkait)
5. International Standards on Quality Control (Standar Internasional
mengenai pengendalian mutu)
 Latar Adopsi International Auditing Standard

1. Indonesia, sebagai bagian dari G20 dan IFAC, berkomitmen untuk

sepenuhnya mengadopsi ISA pada 1 January 2013
2. Konsekuensi dari adopsi ISA adalah perubahan mendasar
terhadap cara pandang, cara berpikir dan cara bekerja auditor di
Indonesia
3. Benarkah dengan mengadopsi ISA kualitas informasi keuangan di
Indonesia akan lebih baik (Tuanakotta)
SEJARAH ISA
2002
1991 The IAPC was 2013
IAPC’s guidelines reconstituted as the Indonesia adopted
re-codified as International Auditing ISA
International and Assurance
1979 Standards Board
Standards on 2008
International (IAASB);
Auditing (ISAs) Clarity Project Completed
Auditing 2007
Guideline, IAASB issued third version
Objectives, Scope of Objectives and Scope of
of The Financial 1998 the Audit of Financial
Statements IFAC survey found more than Statements
70 countries worldwide had
adopted IAPC standards or use More than 100 countries
them as a basis for national has adopted ISA
standards
1978
International
Auditing Practice Committee (IAPC)
 (IAASB)
(ISAs)
The International Auditing and
International Standar Auditing
Assurance Standards Boards

(IAESB)
The International Accounting
Education Standards Boards
I
F
A
C
( IESBA)
The International Ethics Standards
Boards for Accountants

(IPASB)
International Public Sector Accounting
Standards Board)
1. Prinsip Etika Etika2.Professional
Aturan Etika
a.
TanggungJawab Profesi
b.
Kepentingan Publik a.100: Independensi, Integritas,
c.Integritas Objektivitas
d.
Obyektivitas
b.200: Standar Umum Prinsip Akuntansi
e.
Kompetensidan
f.Kehati-hatian Profesional c.300: Tanggung Jawab Kepada Klien
g.
Kerahasiaan d.400: Tanggung Jawab Kepada Rekan
h.
Perilaku Profesional
i.S tandarTeknis
e.500: Tanggung Jawab dan Praktik Lain
 Perbedaan ISA dan Standar Lama

1. Penekanan pada Audit Berbasis risiko

2. Perubahan dari Rules based ke Principle Based
3. Berpaling dari model matematis
4. Menekankan pada Kearifan Profesional (professional judgement)
5. Melibatkan peran Those Charged With Governance (TCWG)
 STRUKTUR ISI ISA
Audits of Historical Financial Information
200 – 299 General Principles and Responsibilities
300 – 499 Risk Assessment and Response To Assessed Risk
500 – 599 Audit Evidence
600 – 699 Using the Work of Others
700 – 799 Audit Conclusion and Reporting
800 – 899 Specialized Areas

Audits and Reviews of Historical Financial Information

1000 – 1100 International Auditing Practices Statements (IAPSs)
2000 – 2699 International Standards on Review Engagements (ISREs)

Assurance Engagements Other Than Audits or Reviews of Historical Financial

Information
3000 – 3699 International Standards on Assurance Engagement (ISAEs)

Related Services
4000 – 4699 International Standards On Related Services (ISRSs)
International Standards on Quality Control (ISQCs)
 Dasar
UU No. 34 Tahun HukumPemakaian
1954 tentang Tentang Akuntan
Gelar Akuntan Publik
SK Menkeu No. 43/KM K.017/1997
SK Menkeu No. 470/KMK.017/1999
SK Mendiknas No. 179/U/2001
PMK 17/PM K.01/2008 tentang Jasa Akuntan Publik
UU No. 5 Tahun 2011 tentang Akuntan Publik Peraturan pemerintah
Peraturan Menteri Keuangan