Standar Pelaporan
Lap. Keu. Sesuai PABU
Pertemuan 13
Learning Objectives
Understanding about Reporting Standards
required in Public Accountant Professional
Standards
 Understanding about type of auditor
opinion.
 Able to apply the standards and to decide
what auditor opinion should be given to
the financial statements being audited (in
a case).

SA Seksi 150 – PSA No. 01
Par 02 – b. Standar Pelaporan
1. Laporan auditor harus menyatakan apakah lap
keu telah disusun sesuai dengan prinsip yang
berlaku umum di Indonesia
2. Laporan auditor harus menunjukkan atau
menyatakan, jika ada, ketidakkonsistenan dalam
penerapan prinsip akuntansi dalam penyusunan
lap. Keu. periode berjalan dibandingkan dengan
penerapan prinsip akuntansi tersebut dalam
periode sebelumnya.
SA Seksi 150 – PSA No. 01
Par 02 – b. Standar Pelaporan
3. Pengungkapan informatif dalam lap. keu. harus
dipandang memadai, kecuali dinyatakan lain
dalam laporan auditor.
4. Laporan auditor harus memuat suatu pernyataan
pendapat mengenai lap. keu. secara keseluruhan
atau suatu esersi bahwa pernyataan demikian
tidak dapat diberikan. Jika pendapat secara
keseluruhan tidak dapat diberikan, maka
alasannya harus dinyatakan. Dalam hal nama
auditor dikaitkan dengan lap. Keu., maka laporan
auditor harus memuat petunjuk yang jelas
mengenai sifat pekerjaan audit yang
dilaksanakan, jika ada, dan tingkat tanggung
jawab yang dipikul oleh auditor.
Four Categories
of Audit Reports
Standard unqualified
Qualified
Unqualified with
explanatory paragraph
or modified wording
Adverse or disclaimer
Parts of the Standard
Unqualified Audit Report
1. Report title
2. Audit report address
3. Introductory paragraph
4. Scope paragraph
5. Opinion paragraph
6. Name of CPA firm
7. Audit report date
Conditions for Standard
Unqualified Audit Report
1. All financial statements are included.
2. The three general standards have been
followed in all respects on the engagement.
3. Sufficient evidence has been accumulated
to conclude that the three standards of
field work have been met.
Conditions for Standard
Unqualified Audit Report
4. The financial statements are presented in
accordance with generally accepted
accounting principles.
5. There are no circumstances requiring the
addition of an explanatory paragraph or
modification of the wording of the report.
Unqualified Report
with Explanation
1. Lack of consistent application of generally
accepted accounting principles.
2. Substantial doubt about going concern.
3. Auditor agrees with a departure from
promulgated accounting principles.
4. Emphasis of a matter.
5. Reports involving other auditors.
Consistency versus
Comparability
Changes that affect consistency and require
an explanatory paragraph if they are material:
1. Changes in accounting principles
2. Changes in reporting entities
3. Corrections of errors involving principles
Consistency versus
Comparability
Changes that affect comparability
but not consistency:
1. Changes in an estimate
2. Error corrections not involving principles
3. Variations in format and presentation of
financial information
4. Changes because of substantially different
transactions or events
Consistency versus
Comparability
Changes that affect comparability
but not consistency:
1. Changes in an estimate
2. Error corrections not involving principles
3. Variations in format and presentation of
financial information
4. Changes because of substantially different
transactions or events
Substantial Doubt
about Going Concern
1. Significant recurring operating losses or
working capital deficiencies
2. Inability of the company to pay its
obligations as they come due
3. Loss of major customers, the occurrence
of uninsured catastrophes
4. Legal proceedings, legislation, that might
jeopardize the entity’s ability to operate
Reports Involving
Other Auditors
1. Make no reference in the audit report.
2. Make reference in the report
(modified wording report).
3. Qualify the opinion.
Departures from an
Unqualified Opinion
1. Scope limitation
2. GAAP departure
3. Auditor not independent
Materiality
A misstatement in the financial statements
can be considered material if knowledge of
the misstatement would affect a decision
of a reasonable user of the statements.
Materiality Decisions
Failure to
follow GAAP
Audit report
Unqualified
Qualified
opinion only
Adverse