Independence

RPS Maksi – Seminar Auditing

 Presentasi dilakukan perorangan.
 Penyaji akan membuat presentasi
dalam bentuk power point, yang akan
diserahkan melalui GCR (google
classroom).
 Penyampaian presentasi dan
pengajuan pertanyaan dari pembahas
serta mahasiswa harus dilakukan
secara aktif karena mempengaruhi
penilaian
 Presentasi harus memuat aspek
teori dan praktiknya termasuk
current issues terkait topik
tersebut. Gunakan referensi
sebanyak mungkin (minimal 5).
 Independence
• A member should maintain
objectivity and be free of conflicts
of interest in discharging
professional responsibilities.

• A member in public practice should

be independent in fact and
appearance when providing
professional auditing or attestation
services

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 Independence
• Independence enhances the
auditor's ability to act with
integrity, to be objective, and to
maintain an attitude of
professional skepticism.

• Independence includes
 independence of fact (mind)
 Independence of appearance

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Who is a Public Accountant (in Indonesia)?

• Mendapat ijin AP dari Menteri Keuangan sesuai UU AP no 5/2011 untuk

memberikan jasa asurans dan non asurans
• Penjelasan UU 5/2011:
”Jasa asurans” adalah jasa Akuntan Publik yang bertujuan untuk
memberikan keyakinan bagi pengguna atas hasil evaluasi atau
pengukuran informasi keuangan dan nonkeuangan berdasarkan suatu
kriteria.
− Jasa asurans outputnya berupa opini dari pihak independen atas hal
pokok dibandingkan dengan kriteria.

Asurans = Assurance

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 CPA Firms - Services
Assurance Services Related Services

Audit of Historical
Agreed Upon Procedures
Financial Information

Review of Historical Accounting services.

Financial Information
Tax services
Assurance Engagements other
than Historical
Financial Information Management consulting

Exclusive Services Independence

Important Aspects of Independence
Practitioner-independence
independence of the individual practitioners in the performance of
his work.
the ability of the individual practitioner to maintain the proper
attitude during of his work.
Profession-independence
independence of auditors as a professional group.
the image of auditors as a group.
i.e. IAPI, IFAC, AICPA
Practitioner-Independence
Independence is defined as “having a position to take an unbiased viewpoint in
the performance of audit tests, analysis of results, and formulation a
conclusion”.
• The independence of the auditor is one of the basic requirements to keep public
confidence in the reliability of the audit report.
• Adds credibility to the audit report on which investors, creditors, and other
stakeholders depend to make decisions about a company
Practitioner-Independence
A practitioner shall :
 Independent in mind – reflects the auditor’s state of mind that permits the
audit to be performed with an unbiased attitude;
 Independent in appearance – is the result of others’ interpretations of this
independence.

Auditor tidak hanya harus menjaga sikap independen dalam memenuhi

tanggung jawabnya, tetapi pengguna laporan keuangan harus memiliki
kepercayaan terhadap independensi tersebut.
Profession-independence
• independence of auditors as a professional
group.
• the image of auditors as a group.
• i.e. IAPI, IFAC, AICPA
 Regulation Regarding Independence
Indonesia International
• Kode Etik Profesi Akuntan Publik (KEPAP) • IFAC - Code Ethics for Accountants. Part
Bagian 4A : Independensi Dalam Perikatan B (Independence – Assurance
Audit dan Perikatan Reviu Engagements)

• Kode Etik Profesi Akuntan Publik (KEPAP) • PCAOB

Bagian 4B : Independensi Dalam Perikatan - Rule 3520 Auditor Independence;
Asurans Selain Perikatan Audit dan Perikatan - Interim Standards ET Section 101 -
Reviu Independence;
- Auditing Standards 1005 -
• POJK.03/NO 13/2017 tentang Penggunaan Independence
Jasa Akuntan Publik dan Kantor Akuntan
Publik dalam Kegiatan Jasa Keuangan. Bab 8:
Independensi AP dan KAP Terhadap Pihak
yang Melaksanakan Kegiatan Jasa Keuangan
Threat to Independence
Code Ethics for Professional Accountang (IFAC)
• Self-Interest
• Self-Review
• Advocacy
• Familiarity
• Intimidation
Terima Kasih