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Pengumuman ASB disebut Statements on Auditing Standards (SAS) atau (Pernyataan Standar Auditing).

sebelum SAS diterbitkan, sebuah konsep usulan (exposure draft) tentang pernyataan tersebut diedarkan secara luas kepada kantor-kantor CPA, Lembaga pengatur seperti SEC, para pendidik di bidang akuntansi, dan lain-lain, untuk mendapatkan komentar sebagai umpan balik. Diperlukan persetujuan setidaknya 2/3 anggota untuk menerbitkan suatu SAS. Standar Profesional Akuntan Publik (SPAP) adalah kodifikasi berbagai pernyataan standar teknis yang merupakan panduan dalam memberikan jasa bagi Akuntan Publik di Indonesia. SPAP dikeluarkan oleh Dewan Standar Profesional Akuntan Publik Institut Akuntan Publik Indonesia (DSPAP IAPI).

Statements of Auditing Standards (SAS)


Tiga organisasi yang menetapkan standar auditing di AS adalah AICPA, IIA, dan GAO . Divisi standar auditing pada AICPA bertanggungjawab menetapkan standar audit untuk profesi akuntan public. Salah satu lengan dari divisi ini adalah Auditing Standards Boards (ASB) atau Dewan Standar Auditing yang telah ditunjuk sebagai badan teknis senior dari AICPA untuk menerbitkan dan mengumumkan Standar Audit. ASB juga bertanggungjawab menyediakan pedoman bagi para auditor untuk mengimplementasikan pengumuman tersebut dengan cara memberikan persetujuan atas interpretasi serta pedoman audit yang disusun oleh staff dari divisi standar auditing.Seluruh anggota ASB berjumlah 15orang adalah anggota AICPA. Komite perencanaan pada ASB yang terdiri dari 6 anggota memiliki tanggungjawab utama untuk menetapkan agenda ASB serta memantau kemajuan proyek ASB.Dalam memenuhi tanggungjawabnya, komite menentukan apakah ASB telah menanggapi isu-isu auditing yang diidentifikasi oleh profesi dan public yang dilayani. SAS menjelaskan sifat dan luasnya tanggungjawab seorang auditor serta menawarkan bimbingan bagi seorang auditor yang melaksanakan audit. Kepatuhan kepada SAS merupakan kewajiban setiap anggota AICPA yang harus siap untuk memberikan alas an atas setiap penyimpangan suatu pernyataan. Ketika diterbitkan, SAS dan semua interpretasi audit yang terkait diberi nomor kode AU. Dokumen tersebut disatukan dalam satu berkas lembar lepas AICPA yang disebut professional standards, volume 1. Setahun sekali AICPA menerbitkan satu jilid standards bagi para anggota. Selain itu, sebuah perusahaan komersial juga menerbitkan buku tahunan yang serupa dalam bentuk format

elektronik dalam disket dan secara online sebagai bagian dari arsip professional literature yang ada pada national automated accounting research system (NAARS).

SAS Nos. 142 | SAS Nos. 4359 | SAS Nos. 6279 | SAS Nos. 8499 | SAS Nos. 100110 | SAS Nos. 111116 | SAS Nos. 117120 Original Standar d No. SAS No. 1 Title & Synopsis Section In Professional Standards Interpretations (If Applicable)

Responsibilities and Functions of the Independent Auditor This section describes the responsibilities and functions of the independent auditor. The section also includes distinction between the responsibilities of the auditor and management and the professional qualifications required by the independent auditor. Nature of the General Standards This section describes the nature of the general standards. Training and Proficiency of the Independent Auditor This section describes the formal education and experience required by the auditor.

AU sec. 110

AU sec. 201

AU sec. 210

Original Standar d No. Title & Synopsis Section In Professional Standards Interpretations (If Applicable)

Independence This section describes how the auditor must maintain independence in all matters relating to the audit. Due Professional Care in the Performance of Work This section describes how the auditor must exercise due professional care in the performance of the audit and the preparation of the report. The section also requires that the auditor exercise professional skepticism and have reasonable assurance that the financial statements are free of material misstatement. Inventories This section provides guidelines for the independent auditor in observing inventories. It also discusses inventories held in public warehouses and the effect of inventories on the auditors report. Adherence to Generally Accepted Accounting Principles This section describes the first standard of reporting, which states that the auditor must state in the auditors

AU sec. 220

AU sec. 230

AU sec. 331

AU sec. 9331

AU sec. 410

AU sec. 9410

Original Standar d No. Title & Synopsis Section In Professional Standards Interpretations (If Applicable)

report whether the financial statements are presented in accordance with generally accepted accounting principles. Consistency of Application of Generally Accepted Accounting Principles This section describes the second standard of reporting, which states that the auditor must identify in the auditors report those circumstances in which such principles have not been consistently observed in the current period in relation to the preceding period. The section describes accounting changes that affect consistency, changes that do not affect consistency, periods to which consistency standards relate, and first year audits. Dating of the Independent Auditor's Report This section describes how an independent auditor should determine the dating of his or her report, including the effect of subsequent events on the date of the report. Part of Audit Performed by Other Independent AU sec. 420 AU sec. 9420

AU sec. 530

AU sec. 543

AU sec. 9543

Original Standar d No. Title & Synopsis Section In Professional Standards Interpretations (If Applicable)

Auditors This section provides guidance applicable to professional judgments an independent auditor makes regarding the work and reports of other independent auditors on financial statements. Lack of Conformity With Generally Accepted Accounting Principles This section concerns financial statements of regulated companies that do not conform with generally accepted accounting principles. Subsequent Events This section addresses events occurring subsequent to the balance-sheet date but prior to the issuance of the financial statements that require adjustment or disclosure in the statements. Subsequent Discovery of Facts Existing at the Date of the Auditor's Report This section describes procedures applicable to an auditor who, subsequent to the date of a report on audited financial statements, becomes aware of facts existing at the date of the report that might have AU sec. 544 AU sec. 9544

AU sec. 560

AU sec. 9560

AU sec. 561

AU sec. 9561

Original Standar d No. Title & Synopsis Section In Professional Standards Interpretations (If Applicable)

affected the report. Public WarehousesControls and Auditing Procedures for Goods Held This section discusses controls of a public warehouse, the procedures of its independent auditor with respect to goods in the warehouse's custody, and auditing procedures performed by the independent auditor of the owner of goods in the warehouse. SAS No. 8 Other Information in Documents Containing Audited Financial Statements This section explains an auditors responsibility regarding other information contained in certain types of documents that may be issued in addition to audited financial statements. AU sec. 901

AU sec. 9550A AU sec. 550A

Inquiry of a Client's SAS No. 12 Lawyer Concerning Litigation, Claims, and Assessments This section provides guidance on the procedures an independent auditor should consider for identifying litigation, claims, and assessments and for satisfying himself or

AU sec. 337 AU sec. 337A AU sec. 337B AU sec. 337C

AU sec. 9337

Original Standar d No. Title & Synopsis Section In Professional Standards Interpretations (If Applicable)

herself as to the financial accounting and reporting for such matters when he or she is performing an audit in accordance with generally accepted auditing standards. SAS No. 25 The Relationship of Generally Accepted Auditing Standards to Quality Control Standards This section describes the relationship between generally accepted auditing standards and quality control standards. AU sec. 161

Association With SAS No. 26 Financial Statements This section defines association as it is used in the fourth standard of reporting and provides guidance to accountants engaged to audit financial statements in accordance with generally accepted auditing standards. Reporting on Information SAS No. 29 Accompanying the Basic Financial Statements in Auditor-Submitted Documents This section provides guidance applicable to an auditor who submits a document that contains information in addition to the client's basic financial

AU sec. 504

AU sec. 9504

AU sec. 551A

Original Standar d No. Title & Synopsis Section In Professional Standards Interpretations (If Applicable)

statements and the auditor's report. Adequacy of Disclosure in SAS No. 32 Financial Statements This section describes the third standard of reporting, which states that when the auditor determines that informative disclosures are not reasonably adequate, the auditor must so state in the auditors report. Filings Under Federal SAS No. 37 Securities Statutes This section explains filing under federal securities statutes. Audit Sampling SAS No. 39 This section provides guidance for planning, performing, and evaluating audit samples. It describes uncertainty, substantive tests of details, tests of controls, and dual-purpose samples. The section also explains how to select a sampling approach. Reporting on Condensed SAS No. 42 Financial Statements and Selected Financial Data This section provides guidance applicable to an auditor who is engaged to report on condensed financial statements or selected financial data prepared by a client. AU sec. 431

AU sec. 711

AU sec. 9711

AU sec. 350 AU sec. 9350

AU sec. 552

Original Standar d No. Title & Synopsis Section In Professional Standards Interpretations (If Applicable)

Omnibus Statement on SAS No. 43 Auditing Standards

AU sec. 331.14 AU sec. 350.47 AU sec. 901.01, . 24, and .28

Related Parties SAS No. 45 This section provides guidance on procedures that should be considered by the auditor when he is performing an audit of financial statements in accordance with generally accepted auditing standards to identify related party relationships and transactions and to satisfy himself concerning the required financial statement accounting and disclosure. Consideration of Omitted SAS No. 46 Procedures After the Report Date This section provides guidance on the considerations and procedures to be applied by an auditor who, subsequent to the date of his report on audited financial statements, concludes that one or more auditing procedures considered necessary at the time of the audit in the circumstances then existing were omitted from his audit

AU sec. 334

AU sec. 9334

AU sec. 390

Original Standar d No. Title & Synopsis Section In Professional Standards Interpretations (If Applicable)

of the financial statements, but there is no indication that those financial statements are not fairly presented in conformity with generally accepted accounting principles or with another comprehensive basis of accounting. Reports on the SAS No. 50 Application of Accounting Principles This section provides guidance that a reporting accountant should apply when preparing a written report on the application of accounting principles to specified transactions. Reporting on Financial SAS No. 51 Statements Prepared for Use in Other Countries This section provides guidance applicable to reports on financial statements of a company in the United States that are prepared in conformity with the accounting principles generally accepted in another country for use outside the United States. AU sec. 625 AU sec. 9625

AU sec. 534 AU sec. 9534

Omnibus Statement on SAS No. 52 Auditing Standards1987 AU sec. 551A.15 Required Supplementary Information This section provides guidance applicable to an AU sec. 9558A AU sec. 558A

Original Standar d No. Title & Synopsis Section In Professional Standards Interpretations (If Applicable)

auditor who is required to report on supplementary information required by the Financial Accounting Standards Board, the Governmental Accounting Standards Board, or the Federal Accounting Standards Advisory Board. Illegal Acts by Clients SAS No. 54 This section prescribes the nature and extent of the consideration an independent auditor should give to the possibility of illegal acts by a client in an audit of financial statements in accordance with generally accepted auditing standards. The section also provides guidance on the auditor's responsibilities when a possible illegal act is detected. SAS No. 56 Analytical Procedures This section provides guidance on the use of analytical procedures and requires the use of analytical procedures in the planning and overall review stages of all audits. AU sec. 317 AU sec. 9317

AU sec. 329

AU sec. 9329

Auditing Accounting SAS No. 57 Estimates This section provides guidance to auditors on obtaining and evaluating sufficient appropriate audit

AU sec. 342

AU sec. 9342

Original Standar d No. Title & Synopsis Section In Professional Standards Interpretations (If Applicable)

evidence to support significant accounting estimates in an audit of financial statements in accordance with generally accepted auditing standards. Reports on Audited SAS No. 58 Financial Statements This section explains types of reports, along with examples and descriptions of circumstances when each is appropriate, issued by an auditor in connection with audits of certain types of historical financial statements. The Auditor's SAS No. 59 Consideration of an Entity's Ability to Continue as a Going Concern This section provides guidance to the auditor in conducting an audit of financial statements in accordance with generally accepted auditing standards with respect to evaluating whether there is substantial doubt about the entity's ability to continue as a going concern. It details the auditors responsibilities, procedures, considerations, communication with those charged with governance, and documentation. AU sec. 508 AU sec. 9508

AU sec. 341

AU sec. 9341

Original Standar d No. Title & Synopsis Section In Professional Standards Interpretations (If Applicable)

Special Reports SAS No. 62 This section applies to special reports. Omnibus Statement on SAS No. 64 Auditing Standards1990

AU sec. 623

AU sec. 9623

AU sec. 341.12.13 AU sec. 508.74

AU sec. 9341 AU sec. 9508 AU sec. 9543

AU sec. 543.16 SAS No. 65 The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements This section provides guidance on considering the work of internal auditors and on using internal auditors to provide direct assistance to the auditor in an audit performed in accordance with generally accepted auditing standards. AU sec. 322

The Confirmation Process SAS No. 67 This section provides guidance about the confirmation process in audits performed in accordance with generally accepted auditing standards. It defines the confirmation process; discusses the relationship of confirmation procedures to the auditor's assessment of audit risk;

AU sec. 330 AU sec. 9330

Original Standar d No. Title & Synopsis Section In Professional Standards Interpretations (If Applicable)

describes certain factors that affect the reliability of confirmations; provides guidance on performing alternative procedures when responses to confirmation requests are not received; provides guidance on evaluating the results of confirmation procedures; and specifically addresses the confirmation of accounts receivable. The Meaning of Present SAS No. 69 Fairly in Conformity With Generally Accepted Accounting Principles This section explains the meaning of the phrase present fairly in conformity with generally accepted accounting principles. Service Organizations SAS No. 70 This section provides guidance on the factors an independent auditor should consider when auditing the financial statements of an entity that uses a service organization to process certain transactions. This section also provides guidance for independent auditors who issue reports on the processing of transactions by a service organization for use by other auditors. AU sec. 411 AU sec. 9411

AU sec. 324

AU sec. 9324

Original Standar d No. Title & Synopsis Section In Professional Standards Interpretations (If Applicable)

Letters for Underwriters SAS No. 72 and Certain Other Requesting Parties This section provides guidance to accountants for performing and reporting on the results of engagements to issue letters for underwriters and certain other requesting parties. Using the Work of a SAS No. 73 Specialist This section provides guidance to the auditor who uses the work of a specialist in performing an audit in accordance with generally accepted auditing standards. For purposes of this section, a specialist is a person (or firm) possessing special skill or knowledge in a particular field other than accounting or auditing. Engagements to Apply SAS No. 75 Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement This section has been withdrawn. SAS No. 76

AU sec. 634 AU sec. 9634

AU sec. 336 AU sec. 9336

AU sec. 622

AU sec. 9622

Amendments to Statement AU sec. 634.01, . on Auditing Standards 09, .10, and .64 No. 72, Letters for Underwriters and Certain Other Requesting Parties AU sec. 341.13

AU sec. 9634

Amendments to SAS No. 77 Statements on Auditing

AU sec. 9341

Original Standar d No. Title & Synopsis Section In Professional Standards Interpretations (If Applicable)

Standards No. 22, Planning and Supervision, No. 59, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern, and No. 62, Special Reports Amendment to Statement SAS No. 79 on Auditing Standards No. 58, Reports on Audited Financial Statements This section explains types of reports, along with examples and descriptions of circumstances when each is appropriate, issued by an auditor in connection with audits of certain types of historical financial statements. Communications Between SAS No. 84 Predecessor and Successor Auditors This section establishes guidance on communications between predecessor and successor auditors when a change of auditors is in process or has taken place. It also provides communications guidance when possible misstatements are discovered in financial statements reported on by a predecessor auditor. SAS No. 85 Management

AU sec. 544.02 and .04 AU sec. 9623 AU sec. 623.05

AU sec. 508

AU sec. 9508

AU sec. 315

AU sec. 333

AU sec. 9333

Original Standar d No. Title & Synopsis Section In Professional Standards Interpretations (If Applicable)

Representations This section establishes a requirement that the independent auditor obtain written representations from management as a part of an audit of financial statements performed in accordance with generally accepted auditing standards and provides guidance concerning the representations to be obtained. SAS No. 86 Amendment to Statement on Auditing Standards No. 72, Letters for Underwriters and Certain Other Requesting Parties This section provides guidance to accountants for performing and reporting on the results of engagements to issue letters for underwriters and certain other requesting parties. AU sec. 634 AU sec. 9634

Restricting the Use of an SAS No. 87 Auditor's Report This section defines general-use and restricteduse reports and outlines guidance applicable to restricting the use of reports issued pursuant to Statements on Auditing Standards. SAS No. 88

AU sec. 532

Service Organizations and Reporting on Consistency AU sec. 324.03 and .06.10

AU sec. 9324

Original Standar d No. Title & Synopsis Section In Professional Standards Interpretations (If Applicable)

AU sec. 420.07.11 SAS No. 89 Audit Adjustments AU sec. 333.06 and .16 AU sec. 411.14.15, and . 18 AU sec. 332

AU sec. 9420

AU sec. 9333

SAS No. 91

Federal GAAP Hierarchy

AU sec. 9411

Auditing Derivative SAS No. 92 Instruments, Hedging Activities, and Investments in Securities This section provides guidance to auditors in planning and performing auditing procedures for assertions about derivative instruments, hedging activities, and investments in securities that are made in an entitys financial statements. It also describes how assertions are classified according to three broad categories that are discussed in AU section 326, Audit Evidence.

AU sec. 9332

Omnibus Statement on SAS No. 93 Auditing Standards2000 AU sec. 315.02 and .12 AU sec. 9411 AU sec. 411.01 AU sec. 9508 AU sec. 508.08

Original Standar d No. Title & Synopsis Section In Professional Standards Interpretations (If Applicable)

Generally Accepted SAS No. 95 Auditing Standards This section describes the 10 general, field work, and reporting standards approved and adopted by the membership of the AICPA. In addition, the section defines interpretive and other auditing publications. Amendment to Statement SAS No. 97 on Auditing Standards No. 50, Reports on the Application of Accounting Principles This section provides guidance that a reporting accountant should apply when preparing a written report on the application of accounting principles to specified transactions.

AU sec. 150

AU sec. 625

AU sec. 9625

Omnibus Statement on AU sec. 150.05 SAS No. 98 Auditing Standards2002 AU sec. 161.02.03 AU sec. 324.57.61 AU sec. 508.65 AU sec. 530.03.05 AU sec. 550A.07 AU sec. AU sec. 9550A AU sec. 9324 AU sec. 9508

Original Standar d No. Title & Synopsis Section In Professional Standards 551A.12, .15.16 AU sec. 558A.02 and .08.11 AU sec. 560.01 AU sec. 561.01.03 Consideration of Fraud in SAS No. 99 a Financial Statement Audit This section establishes standards and provides guidance to auditors in fulfilling the responsibility to plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement (AU section 110) as it relates to fraud in an audit of financial statements conducted in accordance with generally accepted auditing standards. SAS No. 100 SAS No. 101 Interim Financial Information Auditing Fair Value Measurements and Disclosures This section establishes standards and provides guidance on auditing fair value measurements and disclosures contained in financial statements. In AU sec. 316 AU sec. 9561 Interpretations (If Applicable)

AU sec. 9558A

AU sec. 722 AU sec. 328 AU sec. 9328

Original Standar d No. Title & Synopsis Section In Professional Standards Interpretations (If Applicable)

particular, this section addresses audit considerations relating to the measurement and disclosure of assets, liabilities, and specific components of equity presented or disclosed at fair value in financial statements. SAS No. 102 Defining Professional Requirements in Statements on Auditing Standards This section describes professional requirements in the auditing standards, including unconditional and presumptively mandatory requirements, and the use of explanatory material. Audit Documentation AU sec. 120

SAS No. 103

AU sec. 339 AU sec. 530

AU sec. 9339

SAS No. 104

Amendment to Statement on Auditing Standards No. 1, Codification of Auditing Standards and Procedures(Due Professional Care in the Performance of Work) Amendment to Statement on Auditing Standards No. 95, Generally Accepted Auditing Standards Audit Evidence

AU sec. 230.10

SAS No. 105

AU sec. 150.02

SAS No.

AU sec. 326

AU sec. 9326

Original Standar d No. 106 Title & Synopsis Section In Professional Standards Interpretations (If Applicable)

This section provides guidance to the auditor who uses the work of a specialist in performing an audit in accordance with generally accepted auditing standards. For purposes of this section, a specialist is a person (or firm) possessing special skill or knowledge in a particular field other than accounting or auditing. Audit Risk and Materiality in Conducting an Audit This section establishes guidance on the auditor's consideration of audit risk and materiality when performing an audit of financial statements in accordance with generally accepted auditing standards. Planning and Supervision This section describes the first standard of field work, relating to the planning of the audit and the supervision of any assistants, and provides guidance to the independent auditor conducting an audit in accordance with generally accepted auditing standards on the considerations and activities applicable to planning and supervision. AU sec. 312 AU sec. 9312

SAS No. 107

SAS No. 108

AU sec. 311

AU sec. 9311

Original Standar d No. SAS No. 109 Title & Synopsis Section In Professional Standards Interpretations (If Applicable)

Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement This section describes the second standard of field work, relating to the auditor obtaining a sufficient understanding of the entity and its environment, including its internal control, to assess the risk of material misstatement of the financial statements whether due to error or fraud, and to design the nature, timing, and extent of further audit procedures. This section also discusses risk assessment procedures and sources of information about the entity and its environment. Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained This section establishes standards and provides guidance on determining overall responses and designing and performing further audit procedures to respond to the assessed risks of material misstatement at the financial statement and relevant assertion levels in a

AU sec. 314

SAS No. 110

AU sec. 318

Original Standar d No. Title & Synopsis Section In Professional Standards Interpretations (If Applicable)

financial statement audit, and on evaluating the sufficiency and appropriateness of the audit evidence obtained. In particular, this section provides guidance about implementing the third standard of field work, which states that the auditor must obtain sufficient appropriate audit evidence by performing audit procedures to afford a reasonable basis for an opinion regarding the financial statements under audit. SAS No. 111 Amendment to Statement on Auditing Standards No. 39, Audit Sampling This section provides guidance for planning, performing, and evaluating audit samples. It describes uncertainty, substantive tests of details, tests of controls, and dual-purpose samples. The section also explains how to select a sampling approach. Omnibus2006 AU sec. 350 AU sec. 9350

SAS No. 113

AU sec. 150.02 and .04 AU sec. 316.35 and .46 AU sec. 328.41

Original Standar d No. Title & Synopsis Section In Professional Standards Interpretations (If Applicable)

AU sec. 333.09 AU sec. 341.02 AU sec. 342.10 and .13 AU sec. 560.12 SAS No. 114 The Auditors Communication With Those Charged With Governance This section establishes standards and provides guidance on the auditors communication with those charged with governance in relation to an audit of financial statements. It describes the role of communication, legal considerations, those who are charged with governance, management, matters to be communicated, the communication process, and documentation. Communicating Internal Control Related Matters Identified in an Audit This section establishes standards and provides guidance on communicating matters related to an entitys internal control over AU sec. 380

AU sec. 9341 AU sec. 9342 AU sec. 9560

SAS No. 115

AU sec. 325

AU sec. 9325

Original Standar d No. Title & Synopsis Section In Professional Standards Interpretations (If Applicable)

financial reporting identified in an audit of financial statements. It is applicable whenever an auditor expresses or disclaims an opinion on financial statements. The section defines the terms deficiency in internal control,significant deficiency, and material weakness; provides guidance on evaluating the severity of deficiencies in internal control identified in an audit of financial statements; and requires the auditor to communicate, in writing, to management and those charged with governance, significant deficiencies and material weaknesses identified in an audit. SAS No. 116 Interim Financial Information This section establishes standards and provides guidance on the nature, timing, and extent of the procedures to be performed by an independent accountant when conducting a review of interim financial information. Compliance Audits This section is applicable when an auditor is engaged, AU sec. 722

SAS No. 117

AU sec. 801

Original Standar d No. Title & Synopsis Section In Professional Standards Interpretations (If Applicable)

or required by law or regulation, to perform a compliance audit in accordance with generally accepted auditing standards, the standards for financial audits under Government Auditing Standards, and a governmental audit requirement that requires an auditor to express an opinion on compliance. SAS No. 118 Other Information in Documents Containing Audited Financial Statements This section addresses the auditors responsibility in relation to other information in documents containing audited financial statements and the auditors report thereon. Supplementary Information in Relation to the Financial Statements as a Whole This section addresses the auditors responsibility when engaged to report on whether supplementary information is fairly stated, in all material respects, in relation to the financial statements as a whole. Required Supplementary Information This section addresses the AU sec. 550 AU sec. 551

SAS No. 119

AU sec. 551

SAS No. 120

AU sec. 558

Original Standar d No. Title & Synopsis Section In Professional Standards Interpretations (If Applicable)

auditors responsibility with respect to information that a designated accounting standard setter requires to accompany an entitys basic financial statements (required supplementary information).

Standar Profesional Akuntan Publik (SPAP)


Standar Profesional Akuntan Publik (SPAP) adalah merupakan hasil pengembangan berkelanjutan standar profesional akuntan publik yang dimulai sejak tahun 1973. Pada tahap awal perkembangannya, standar ini disusun oleh suatu komite dalam organisasi Ikatan Akuntan Indonesia (IAI) yang diberi nama Komite Norma Pemeriksaan Akuntan. Standar yang dihasilkan oleh komite tersebut diberi nama Norma Pemeriksaan Akuntan. Sebagaimana tercermin dari nama yang diberikan, standar yang dikembangkan pada saat itu lebih berfokus ke jasa audit atas laporan keuangan historis. Perubahan pesat yang terjadi di lingkungan bisnis di awal dekade tahun sembilan puluhan kemudian menuntut profesi akuntan publik untuk meningkatkan mutu jasa audit atas laporan keuangan historis, jasa atestasi, dan jasa akuntansi dan review. Di samping itu, tuntutan kebutuhan untuk menjadikan organisasi profesi akuntan publik lebih mandiri dalam mengelola mutu jasa yang dihasilkan bagi masyarakat juga terus meningkat. Respon profesi akuntan publik terhadap berbagai tuntutan tersebut diwujudkan dalam dua keputusan penting yang dibuat oleh IAI pada pertengahan tahun 1994 : (1) perubahan nama dari Komite Norma Pemeriksaan Akuntan ke Dewan Standar Profesional Akuntan Publik dan (2) perubahan nama standar yang dihasilkan dari Norma Pemeriksaan Akuntan ke Standar Profesional Akuntan Publik. SPAP merupakan kodifikasi berbagai pernyataan standar teknis dan aturan etika. Pernyataan standar teknis yang dikodifikasi dalam buku SPAP terdiri dari : 1. Pernyataan Standar Auditing 2. Pernyataan Standar Atestasi 3. Pernyataan Jasa

Akuntansi dan Review 4. Pernyataan Jasa Konsultansi 5. Pernyataan Standar Pengendalian Mutu. Kelima standar profesional di atas merupakan standar teknis yang bertujuan untuk mengatur mutu jasa yang dihasilkan oleh profesi akuntan publik di Indonesia. 1. Standar Auditing Standar Auditing adalah sepuluh standar yang ditetapkan dan disahkan oleh Institut Akuntan Publik Indonesia (IAPI), yang terdiri dari standar umum, standar pekerjaan lapangan, dan standar pelaporan beserta interpretasinya. Standar auditing merupakan pedoman audit atas laporan keuangan historis. Standar auditing terdiri atas sepuluh standar dan dirinci dalam bentuk Pernyataan Standar Auditing (PSA). Dengan demikian PSA merupakan penjabaran lebih lanjut masing-masing standar yang tercantum di dalam standar auditing. Di Amerika Serikat, standar auditing semacam ini disebut Generally Accepted Auditing Standards (GAAS) yang dikeluarkan oleh the American Institute of Certified Public Accountants (AICPA). Pernyataan Standar Auditing (PSA) PSA merupakan penjabaran lebih lanjut dari masing-masing standar yang tercantum didalam standar auditing. PSA berisi ketentuan-ketentuan dan pedoman utama yang harus diikuti oleh Akuntan Publik dalam melaksanakan penugasan audit. Kepatuhan terhadap PSA yang diterbitkan oleh IAPI ini bersifat wajib bagi seluruh anggota IAPI. Termasuk didalam PSA adalah Interpretasi Pernyataan Standar Auditng (IPSA), yang merupakan interpretasi resmi yang dikeluarkan oleh IAPI terhadap ketentuan-ketentuan yang diterbitkan oleh IAPI dalam PSA. Dengan demikian, IPSA memberikan jawaban atas pernyataan atau keraguan dalam penafsiran ketentuan-ketentuan yang dimuat dalam PSA sehingga merupakan perlausan lebih lanjut berbagai ketentuan dalam PSA. Tafsiran resmi ini bersifat mengikat bagi seluruh anggota IAPI, sehingga pelaksanaannya bersifat wajib.

Standar umum
1. Audit harus dilaksanakan oleh seorang atau lebih yang memiliki keahlian

dan pelatihan teknis yang cukup sebagai auditor.


2. Dalam semua hal yang berhubungan dengan perikatan, independensi

dalam sikap mental harus dipertahankan oleh auditor.


3. Dalam pelaksanaan audit dan penyusunan laporannya, auditor wajib

menggunakan kemahiran profesionalnya dengan cermat dan seksama.

Standar pekerjaan lapangan 1. Pekerjaan harus direncanakan sebaik-baiknya dan jika digunakan asisten harus disupervisi dengan semestinya. 2. Pemahaman memadai atas pengendalian intern harus diperoleh unutk merencanakan audit dan menentukan sifat, saat, dan lingkup pengujian yang akan dilakukan. 3. Bukti audit kompeten yang cukup harus diperoleh melalui inspeksi, pengamatan, permintaan keterangan, dan konfirmasi sebagai dasar memadai untuk menyatakan pendapat atas laporan keungan yang diaudit. Standar pelaporan
1. Laporan auditor harus menyatakan apakah laporan keuangan telah

disusun sesuai dengan prinsip akuntansi yang berlaku umum di Indonesia. 2. 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. 3. Pengungkapan informatif dalam laporan keuangan harus dipandang memadai, kecuali dinyatakan lain dalam laporan auditor. 4. Laporan auditor harus memuat suatu pernyataan pendapat mengenai laporan keuangan secara keseluruhan atau suatu asersi bahwa pernyataan demikian tidak dapat diberikan. Jika pendapat secara keseluruhan tidak dapat diberikan, maka alasannya harus dinyatakan. Dalam hal nama auditor dikaitkan dengan laporan keuangan, maka laporan auditor harus memuat petunjuk yang jelas mengenai sifat pekerjaan audit yang dilaksanakan, jika ada, dan tingkat tanggung jawab yang dipikul oleh audito 2. Standar Atestasi

Atestasi (attestation) adalah suatu pernyataan pendapat atau pertimbangan yang diberikan oleh seorang yang independen dan kompeten yang menyatakan apakah asersi (assertion) suatu entitas telah sesuai dengan kriteria yang telah ditetapkan. Asersi adalah suatu pernyataan yang dibuat oleh satu pihak yang dimaksudkan untuk digunakan oleh pihak lain, contoh asersi dalam laporan keuangan historis adalah adanya pernyataan manajemen bahwa laporan keuangan sesuai dengan prinsip akuntansi yang berlaku umum. Standar atestasi membagi tiga tipe perikatan atestasi (1) pemeriksaan (examination), (2) review, dan (3) prosedur yang disepakati (agreed-upon procedures).

Salah satu tipe pemeriksaan adalah audit atas laporan keuangan historis yang disusun berdasarkan prinsip akuntansi yang berlaku umum. Pemeriksaan tipe ini diatur berdasarkan standar auditing. Tipe pemeriksaan lain, misalnya pemeriksaan atas informasi keuangan prospektif, diatur berdasarkan pedoman yang lebih bersifat umum dalam standar atestasi. Standar atestasi ditetapkan oleh Institut Akuntan Publik Indonesia.

3.

Standar Jasa Akuntansi dan Review

Standar jasa akuntansi dan review memberikan rerangka untuk fungsi non-atestasi bagi jasa akuntan publik yang mencakup jasa akuntansi dan review. Sifat pekerjaan non-atestasi tidak menyatakan pendapat, hal ini sangat berbeda dengan tujuan audit atas laporan keuangan yang dilaksanakan sesuai dengan standar auditing. Tujuan audit adalah untuk memberikan dasar memadai untuk menyatakan suatu pendapat mengenai laporan keuangan secara keseluruhan, sedangkan dalam pekerjaan non-atestasi tidak dapat dijadikan dasar untuk menyatakan pendapat akuntan. Jasa akuntansi yang diatur dalam standar ini antara lain: Kompilasi laporan keuangan penyajian informasi-informasi yang merupakan pernyataan manajemen (pemilik) dalam bentuk laporan keuangan Review atas laporan keuangan - pelaksanaan prosedur permintaan keterangan dan analisis yang menghasilkan dasar memadai bagi akuntan untuk memberikan keyakinan terbatas, bahwa tidak terdapat modifikasi material yagn harus dilakukan atas laporan keuangan agar laporan tersebut sesuai dengan prinsip akuntansi yang berlaku umum di Indonesia Laporan keuangan komparatif penyajian informasi dalam bentuk laporan keuangan dua periode atau lebih yang disajikan dalam bentuk berkolom 4. Standar Jasa Konsultansi

Standar Jasa Konsultansi merupakan panduan bagi praktisi (akuntan publik) yang menyediakan jasa konsultansi bagi kliennya melalui kantor akuntan publik. Dalam jasa konsultansi, para praktisi menyajikan temuan, kesimpulan dan rekomendasi. Sifat dan lingkup pekerjaan jasa konsultansi ditentukan oleh perjanjian antara praktisi dengan kliennya. Umumnya, pekerjaan jasa konsultansi dilaksanakan untuk kepentingan klien. Jasa konsultansi dapat berupa:

Konsultasi (consultation) memberikan konsultasi atau saran profesional (profesional advise) berdasarkan pada kesepakatan bersama dengan klien.

Contoh jenis jasa ini adalah review dan komentar terhadap rencana bisnis buatan klien Jasa pemberian saran profesional (advisory services) - mengembangkan temuan, kesimpulan, dan rekomendasi untuk dipertimbangkan dan diputuskan oleh klien. Contoh jenis jasa ini adalah pemberian bantuan dalam proses perencanaan strategik Jasa implementasi - mewujudkan rencana kegiatan menjadi kenyataan. Sumber daya dan personel klien digabung dengan sumber daya dan personel praktisi untuk mencapai tujuan implementasi. Contoh jenis jasa ini adalah penyediaan jasa instalasi sistem komputer dan jasa pendukung yang berkaitan. Jasa transaksi - menyediakan jasa yang berhubungan dengan beberapa transaksi khusus klien yang umumnya dengan pihak ketiga. Contoh jenis jasa adalah jasa pengurusan kepailitan. Jasa penyediaan staf dan jasa pendukung lainnya - menyediakan staf yang memadai (dalam hal kompetensi dan jumlah) dan kemungkinan jasa pendukung lain untuk melaksanakan tugas yang ditentukan oleh klien. Staf tersebut akan bekerja di bawah pengarahan klien sepanjang keadaan mengharuskan demikian. Contoh jenis jasa ini adalah menajemen fasilitas pemrosesan data Jasa produk - menyediakan bagi klien suatu produk dan jasa profesional sebagai pendukung atas instalasi, penggunaan, atau pemeliharaan produk tertentu. Contoh jenis jasa ini adalah penjualan dan penyerahan paket program pelatihan, penjualan dan implementasi perangkat lunak komputer Standar Pengendalian Mutu

5.

Standar Pengendalian Mutu Kantor Akuntan Publik (KAP) memberikan panduan bagi kantor akuntan publik di dalam melaksanakan pengendalian kualitas jasa yang dihasilkan oleh kantornya dengan mematuhi berbagai standar yang diterbitkan oleh Dewan Standar Profesional Akuntan Publik Institut Akuntan Publik Indonesia (DSPAP IAPI) dan Aturan Etika Kompartemen Akuntan Publik yang diterbitkan oleh IAPI.