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Seminar Audit Essay

698 words - 3 pages

Nama : David Wijaya
NIM : 1501149075
Kelas : LC53

Untuk saudara menjadi seorang auditor yg profesional maka pada saat saudara mendapat tugas audit, saudara  harus tahu apa yg dilakukan terkait dengan standar audit, jelaskan apa yg diimplementasikan?

1. Standar auditing merupakan penjabaran lebih lanjut dari masing-masing standar yang tercantum di dalam standar auditing. Standar Audit berisi ketentuan-ketentuan dan pedoman utama yang harus diikuti oleh Akuntan Publik dalam melaksanakan penugasan audit. Kepatuhan terhadap SA yang diterbitkan oleh IAPI ini bersifat wajib bagi seluruh anggota IAPI. Termasuk di dalam SA adalah Interpretasi Pernyataan Standar Auditng (IPSA), yang ...view middle of the document...

* Bukti audit kompeten yang cukup harus diperoleh melalui inspeksi, pengamatan, permintaan keterangan, dan konfirmasi sebagai dasar memadai untuk menyatakan pendapat atas laporan keuangan yang diaudit.

Standar Pelaporan
* Laporan auditor harus menyatakan apakah laporan keuangan telah disusun sesuai dengan prinsip akuntansi yang berlaku umum di Indonesia.
* Laporan auditor harus menunjukkan atau menyatakan, jika ada, ketidakkonsistenan penerapan prinsip akuntansi dalam penyusunan laporan keuangan periode berjalan dibandingkan dengan penerapan prinsip akuntansi tersebut dalam periode sebelumnya.
* Pengungkapan informatif dalam laporan keuangan harus dipandang memadai, kecuali dinyatakan lain dalam laporan auditor.

3. Standar-standar tersebut di atas dalam banyak hal yang sehubungan dengan hal-hal tersebut di atas, organisasi profesi audit internal, yang terdiri atas the Institute of Internal Auditors - Indonesia Chapter (IIA), Forum Komunikasi SatuanPengawasan Intern BUMN/BUMD (FKSPI BUMN/BUMD), YayasanPendidikan Internal Audit (YPIA), Dewan Sertifikasi Qualified InternalAuditor (DS-QIA) dan Perhimpunan Auditor Internal Indonesia (PAII)dengan ini memandang perlu untuk menerbitkan Standar ProfesiAudit Internal (SPAI).

Standar yang ditetapkan secara bersama-sama ini diharapkan dapat menjadi pedoman bagi auditor internaldalam melaksanakan kegiatannya pada milennium ketiga saling berhubungan dan saling bergantung satu dengan lainnya. Keadaan yang berhubungan erat dengan penentuan dipenuhi atau tidaknya suatu standar, dapat berlaku juga untuk standar yang lain. "Materialitas" dan "risiko audit" melandasi penerapan semua standar auditing, terutama standar pekerjaan lapangan dan standar...

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