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Tidak dimodifikasi
(unqualified),
Hayes, Gortemaker and Wallage, Principles of Auditing PowerPoints on the Web, 3rd edition © Pearson Education Limited 2014
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Laporan Audit
OPINI WAJAR TANPA PENGECUALIAN DGN BAHASA PENJELASAN
Unqualified with Explanatory paragraph or modified wording
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Laporan Audit
OPINI WAJAR DENGAN PENGECUALIAN
Qualified Opinion
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Laporan Audit
OPINI TIDAK WAJAR/Adverse
1. Digunakan apabila auditor yakin bahwa laporan
keuangan secara keseluruhan mengandung salah saji
yang material atau menyesatkan sehingga tidak
menyajikan secara wajar posisi keuangan atau hasil
operasi dan arus kas sesuai dengan prinsip akuntansi
yang berlaku umum (GAAP)
2. Diterbitkan apabila auditor memiliki pengetahuan,
setelah melakukan investigasi yang mendalam, bahwa
tidak ada ksesesuaian dengan GAAP/PSAK
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berbagai ketidakpastian
pada F/S
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May 8, 2014
Rolls-Royce – the jet engine maker, not the car company – used estimates and assumptions in its
financial results that resulted in ‘mildly cautious profit recognition’ in an important part of its
business. On the other hand, the company was ‘mildly optimistic’ in other assumptions, ‘resulting in
a somewhat lower liability being recorded than might otherwise have been the case’.
Coming from almost anyone else, such observations might not be particularly notable. But those
comments came from Jimmy Daboo, the lead audit partner on the Rolls-Royce account at KPMG,
and are included in the company’s new annual report.
Until now, auditors’ letters have been among the least interesting parts of annual reports. If the
opinions said the accounting was proper – and virtually all did – and did not voice concern about
whether a company could stay in business, the letters were basically the same. There was no
reason for an investor to read them. In the United States, that is still the case.
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Struktur Pemerintahan
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Management letter
Hayes, Gortemaker and Wallage, Principles of Auditing PowerPoints on the Web, 3rd edition © Pearson Education Limited 2014