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Kap Drs. Gede Percaya

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Kap Drs. Gede Percaya
AUDITING DAN ATESTASI

Jawaban Ujian Tengah Semester 1
Angkatan XIII

NAMA : Putu Danny Damara NIM : 1006315024 ABSEN :25 Program PPAk
Fakultas Ekonomi
Universitas Udayana
Denpasar
2010

JAWABAN SOAL KASUS I. KAP Drs Gde Percaya Ak, CPA dan Rekan telah ditunjuk dan dikontrak untuk melaksanakan general audit atas laporan keuangan restoran Pasemetonan berturut-turut untuk dua tahun terakhir. Bahaslah tanggung jawab KAP Drs Gde Percaya Ak, CPA dan Rekan untuk mendeteksi setiap kecurangan dalam suatu audit yang bersifat umum (General Audit).

Tujuan audit atas laporan keuangan oleh auditor independen pada umumnya adalah untuk menyatakan pendapat tentang kewajaran, dalam semua hal yang material, posisi keuangan, hasil usaha, perubahan ekuitas, dan arus kas sesuai dengan prinsip akuntansi yang berlaku umum di Indonesia.
Selama melaksanakan general audit atas laporan keuangan, auditor membuat laporan auditor yang nantinya akan dikomunikasikan kepada pihak manajemen perusahaan. Laporan auditor merupakan sarana bagi auditor untuk menyatakan pendapatnya, atau apabila keadaan mengharuskan, untuk menyatakan tidak memberikan pendapat.

Menurut PSA no.2 mengenai tanggung jawab auditor independen : 1. Auditor bertanggung jawab untuk merencanakan dan melaksanakan audit untuk memperoleh keyakinan memadai tentang apakah laporan keuangan bebas dari salah saji material, baik yang disebabkan oleh kekeliruan atau kecurangan. Tanggung jawab ini berlaku juga dalam hal terdapatnya salah saji material yang disebabkan oleh tindakan melanggar hukum.
Auditor tidak bertangung jawab untuk merencanakan dan melaksanakan audit guna memperoleh keyakinan bahwa salah saji terdeteksi, baik yang disebabkan oleh kekeliruan atau kecurangan, yang tidak material terhadap laporan keuangan.

*kecurangan dan kekeliruan
Faktor yang membedakan antara kecurangan dan kekeliruan adalah pada tindakan yang mendasarinya, yang berakibat terjadinya salah saji dalam laporan
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