Matakuliah
Tahun
: PSYCHOLOGY PEMERIKSAAN
: 2009
Auditor’s Code of Ethics
(SPAP)
Pertemuan 02
Auditor’s Code of Ethics
(SPAP)
Pertemuan 02
Bina Nusantara University
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Learning Objectives
• Understanding about Ethics
• Understanding about Ethical Principles of CPA
• Understanding about Responsibilities of auditors to
clients
• Understanding about responsibilities of auditors to their
colleagues
• Understanding about other responsibilities and practices
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Understanding and the need of (Code) Ethics
• (Broadly) as a set of moral principles or values.
• Deal with dishonest persons
• Need code of conduct to protect auditors
Ethics Divisions
• Ethical Principles
• Code of Professional Conduct
• Interpretation of Rule of Conduct
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ETHICAL PRINCIPLES (In general)
• Trustworthiness
– Honesty, Integrity, Reliability, and Loyalty
• Respect
– Activity, Courtesy, Dignity, Tolerance, and Acceptance
• Responsibility
– Accountable, Pursuing Excellence, Continuous Improvement
• Fairness
– Justice, Equality, Impartiality, Proportionality, Openness, Due Process
• Caring
• Citizenship
– Obeying the laws.
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ETHICAL PRINCIPLES
of CPA
1.
2.
3.
4.
5.
6.
Responsibilities
The Public Interests
Integrity
Objective and Independence
Due Care
Scope and Nature of Services
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ETHICAL PRINCIPLES
of CPA
• Responsibilities
Exercising sensitive professional and moral judgments in all activities
• The Public Interests
Serving the public interest, honoring the public trust, and
demonstrating commitment to professionalism
• Integrity
Performing all professional responsibilities within the highest sense of
integrity.
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Independency, Integrity, dan Objectivity
• Objectivity
 Free of conflict of interest
• Independency
 Independent in Performance
 Independent in Appearance
• Integrity
Performing all professional responsibilities (Accountable,
Pursuing Excellence, Continuous Improvement) with faithfully
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ETHICAL PRINCIPLES of CPA
• Objective and Independence
Maintaining objective and being free of conflict of interest.
Independent in fact (performance) and in appearance.
• Due Care
observing the professional technical and ethical standards, improving
competence and quality of services, and do the best
• Scope and Nature of Service
observing the principles of the code of professional conduct in
determining the scope and nature of services to be provided.
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Acronym of the word of Auditor
•
•
•
•
•
•
•
A - adaptability
U - understandability
D - dedication
I - independence
T - trustworthiness
O - objectiveness
R – reliability
By Qudrat Chalim (STAN)
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Code of Professional Conduct
Ideal Standard of the ethical conduct
Principles
stated in philosophical items
(Not enforceable)
Minimum standards of ethical conduct
stated as specific rules
(They are enforceable)
Rules of Conduct
Interpretation
Ethical Ruling
Bina Nusantara University
Interpretations of the rules of conduct
by IAI
(Not enforceable but be justified by
practitioners)
Published explanations about the rules
of conduct
12
Variables forcing CPAs
do appropriately
Ujian
BAP
SPAP
Quality
Control
Conduct of
CPA Firm
Personnel
Peer
Review
Bina Nusantara University
PPL
Tuntutan
Hukum
Pembagian
KAP
BAPPEPAM
Kode Etik
13
Prinsip Etika Profesi IAI
1.
2.
3.
4.
5.
6.
7.
8.
Tanggung Jawab Profesi
Kepentingan Publik
Integritas
Obyektivitas
Kompetensi dan Kehati-hatian Profesi
Kerahasiaan
Perilaku Profesi
Standar teknis
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Standar Umum dan Prinsip Akuntansi
• Standar Umum
–
–
–
–
Kompetensi Profesional
Kecermatan dan keseksamaan professional
Perencanaan dan supervisi
Data relevan yang memadai
• Kepatuhan terhadap Standar
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Standar Umum dan Prinsip Akuntansi
• Prinsip-prinsip Akuntansi
Anggota KAP dalam memberikan jasa profesinya terkait
dengan laporan keuangan, harus tunduk dan mengacu
pada prinsip akuntansi yang berlaku umum
Bina Nusantara University
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Tanggung Jawab kepada Klien
• Anggota KAP tidak diperkenankan untuk mengungkapkan informasi
klien yang rahasia tanpa persetujuan dari klien, kecuali yang diatur
dalam peraturan perundangan yang berlaku.
• Fee Professional  bergantung pada risiko penugasan dan
kompleksitas jasa yang diberikan, tingkat keahlian yang diperlukan
dan struktur biaya KAP ybs.
• Fee kontinjen  fee yang ditetapkan bergantung kepada temuan
atau hasil tertentu.
 tidak diperkenankan
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Tanggung Jawab kepada Rekan Seprofesi
• Tanggung jawab kepada rekan seprofesi
 memelihara citra profesi
• Komunikasi antar akuntan publik
 wajib melakukan komunikasi dg KAP pendahulu.
• Perikatan atestasi
 tidak boleh melakukan perikatan atestasi yang jenis dan
periodenya dengan yang dilakukan oleh KAP yang telah lebih
dahulu ditunjuk oleh klien.
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Tanggung Jawab dan Praktik lain
• Perbuatan dan perkataan yang mendiskriditkan
(mencemarkan profesi)
• Iklan, Promosi, dan Kegiatan Pemasaran lainnya 
sepanjang tidak merendahkan citra profesi
Bina Nusantara University
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Komisi dan Fee Referal
• Komisi  tidak diperkenankan apabila akan mengurangi
independensi
• Fee referal  hanya diperkenankan bagi sesama profesi
• Bentuk organisasi KAP  harus sesuai dengan bentuk badan hukum
yang diijinkan oleh peraturan perundangan yang berlaku. Saat ini
dianjurkan agar KAP dijalankan oleh minimal 2 orang partners.
Bina Nusantara University
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References
• SPAP – Aturan Etika Kompartemen Akuntan Publik
• Messier, Glover, & Prawitt: Auditing & Assurance
Services: A Systematic Approach – Ch 19
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