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. 1–42 | SAS Nos. 43–59 | SAS Nos. 62–79 | SAS Nos. 84–99 | 

SAS Nos. 100–110 | SAS Nos. 111–116 | SAS Nos. 117–120

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SAS No. 1 Responsibilities and AU sec. 110  

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 AU sec. 201  

Standards
This section describes the
nature of the general
standards.

  Training and Proficiency AU sec. 210  

of the Independent
Auditor
This section describes the
formal education and
experience required by the
auditor.
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  Independence AU sec. 220  

This section describes how
the auditor must maintain
independence in all matters
relating to the audit.

  Due Professional Care in AU sec. 230  

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 AU sec. 331 AU sec. 9331
guidelines for the
independent auditor in
observing inventories. It
also discusses inventories
held in public warehouses
and the effect of inventories
on the auditor’s report.
Adherence to Generally
  Accepted Accounting AU sec. 410 AU sec. 9410
Principles 
This section describes the
first standard of reporting,
which states that the auditor
must state in the auditor’s
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report whether the financial

statements are presented in
accordance with generally
accepted accounting
principles. 
Consistency of
  Application of Generally AU sec. 420  AU sec. 9420
Accepted Accounting
Principles 
This section describes the
second standard of
reporting, which states that
the auditor must identify in
the auditor’s 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  AU sec. 530  
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. 543  AU sec. 9543
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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 AU sec. 544  AU sec. 9544
Accounting Principles
This section concerns
financial statements of
regulated companies that do
not conform with generally
accepted accounting
principles.
Subsequent Events
  This section addresses AU sec. 560  AU sec. 9560
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 AU sec. 561  AU sec. 9561
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
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affected the report.

Public Warehouses-
  Controls and Auditing AU sec. 901  
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.
Other Information in
 SAS No. 8 Documents Containing  AU sec. 9550A
Audited Financial AU sec. 550A
Statements  
This section explains an
auditor’s responsibility  
regarding other information
contained in certain types of
documents that may be
issued in addition to audited
financial statements. 
Inquiry of a Client's
 SAS No. 12 Lawyer Concerning AU sec. 337  AU sec. 9337
Litigation, Claims, and
Assessments AU sec. 337A
This section provides
guidance on the procedures AU sec. 337B
an independent auditor
should consider for AU sec. 337C
identifying litigation,
claims, and assessments and
for satisfying himself or
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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.
The Relationship of
SAS No. 25  Generally Accepted AU sec. 161  
Auditing Standards to
Quality Control
Standards
This section describes the
relationship between
generally accepted auditing
standards and quality
control standards.
Association With
 SAS No. 26 Financial Statements AU sec. 504  AU sec. 9504
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 AU sec. 551A
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
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statements and the auditor's

report. 
Adequacy of Disclosure in
 SAS No. 32 Financial Statements AU sec. 431  
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
auditor’s report. 
Filings Under Federal
 SAS No. 37 Securities Statutes  AU sec. 711 AU sec. 9711
This section explains filing
under federal securities
statutes. 
Audit Sampling 
 SAS No. 39 This section provides AU sec. 350
guidance for planning, AU sec. 9350
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 AU sec. 552  
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.
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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 AU sec. 334  AU sec. 9334
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 AU sec. 390  
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
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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 AU sec. 625 AU sec. 9625 
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 AU sec. 534
Use in Other Countries AU sec. 9534
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.
Omnibus Statement on
 SAS No. 52 Auditing Standards—1987 AU sec. 551A.15  

Required Supplementary
  Information  AU sec. 9558A 
This section provides AU sec. 558A
guidance applicable to an
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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 AU sec. 317 AU sec. 9317 
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.
Analytical Procedures
 SAS No. This section provides AU sec. 329  AU sec. 9329
56  guidance on the use of
analytical procedures and
requires the use of
analytical procedures in the
planning and overall review
stages of all audits.
Auditing Accounting
 SAS No. 57 Estimates AU sec. 342  AU sec. 9342
This section provides
guidance to auditors on
obtaining and evaluating
sufficient appropriate audit
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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 AU sec. 508  AU sec. 9508
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 AU sec. 341 AU sec. 9341
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
auditor’s responsibilities,
procedures, considerations,
communication with those
charged with governance,
and documentation.
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Special Reports
SAS No. 62 This section applies to AU sec. 623  AU sec. 9623
special reports.
Omnibus Statement on
 SAS No. 64 Auditing Standards—1990 AU sec.  AU sec. 9341
341.12–.13
AU sec. 9508
AU sec. 508.74
AU sec. 9543
AU sec. 543.16

The Auditor's
SAS No. 65  Consideration of the AU sec. 322  
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.
The Confirmation Process
 SAS No. 67 This section provides AU sec. 330
guidance about the AU sec. 9330
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;
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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 AU sec. 411
Generally Accepted  AU sec. 9411
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 AU sec. 324  AU sec. 9324
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.
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Letters for Underwriters

 SAS No. 72 and Certain Other AU sec. 634
Requesting Parties AU sec. 9634
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  AU sec. 336
This section provides AU sec. 9336
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 AU sec. 622  AU sec. 9622
to Specified Elements,
Accounts, or Items of a
Financial Statement
This section has been
withdrawn. 
Amendments to Statement
 SAS No. on Auditing Standards AU sec. 634.01, .  AU sec. 9634
76  No. 72, Letters for 09, .10, and .64
Underwriters and Certain
Other Requesting Parties
Amendments to
 SAS No. 77 Statements on Auditing AU sec. 341.13 AU sec. 9341
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Standards No.
22, Planning and
Supervision, No. 59, The AU sec. 544.02
Auditor's Consideration of and .04
an Entity's Ability to AU sec. 9623
Continue as a Going AU sec. 623.05
Concern, and No.
62, Special Reports  
Amendment to Statement
 SAS No. 79 on Auditing Standards AU sec. 508 AU sec. 9508 
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 AU sec. 315  
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.
Management
 SAS No. 85 AU sec. 333 AU sec. 9333 
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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.
Amendment to Statement
SAS No. 86  on Auditing Standards AU sec. 634  AU sec. 9634
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.
Restricting the Use of an
 SAS No. 87 Auditor's Report AU sec. 532  
This section defines
general-use and restricted-
use reports and outlines
guidance applicable to
restricting the use of reports
issued pursuant to
Statements on Auditing
Standards.
Service Organizations and
SAS No. 88  Reporting on Consistency  AU sec. 324.03  AU sec. 9324
and .06–.10
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AU sec. AU sec. 9420

420.07–.11

Audit Adjustments 
 SAS No. 89 AU sec. 333.06
and .16 AU sec. 9333

Federal GAAP Hierarchy  AU sec.

 SAS No. 91 411.14–.15, and . AU sec. 9411
18
Auditing Derivative
 SAS No. 92 Instruments, Hedging AU sec. 332  AU sec. 9332
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 entity’s financial
statements. It also describes
how assertions are classified
according to three broad
categories that are discussed
in AU section 326, Audit
Evidence.
Omnibus Statement on
 SAS No. 93 Auditing Standards—2000 AU sec. 315.02
and .12
AU sec. 9411
AU sec. 411.01
AU sec. 9508
AU sec. 508.08
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Generally Accepted
 SAS No. 95 Auditing Standards  AU sec. 150  
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 AU sec. 625 AU sec. 9625
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.
Omnibus Statement on AU sec. 150.05
 SAS No. 98 Auditing Standards—2002
AU sec.
161.02–.03

AU sec. AU sec. 9324

324.57–.61
AU sec. 9508
AU sec. 508.65

AU sec.
530.03–.05 AU sec. 9550A

AU sec. 550A.07

AU sec.
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AU sec. 9558A
AU sec. 558A.02
and .08–.11

AU sec. 560.01
AU sec. 9561
AU sec.
561.01–.03
Consideration of Fraud in
 SAS No. 99 a Financial Statement AU sec. 316  
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.  Interim Financial  AU sec. 722  
100 Information
Auditing Fair Value
 SAS No. Measurements and AU sec. 328  AU sec. 9328
101 Disclosures 
This section establishes
standards and provides
guidance on auditing fair
value measurements and
disclosures contained in
financial statements. In
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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.
Defining Professional
 SAS No. Requirements in AU sec. 120  
102 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 
 SAS No. AU sec. 339  AU sec. 9339
103
AU sec. 530

Amendment to Statement
 SAS No. on Auditing Standards AU sec. 230.10  
104 No. 1, Codification
of  Auditing Standards and
Procedures(“Due
Professional Care in the
Performance of Work”) 
Amendment to Statement
 SAS No. on Auditing Standards AU sec. 150.02  
105 No. 95, Generally Accepted
Auditing Standards 
Audit Evidence 
 SAS No. AU sec. 326 AU sec. 9326 
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This section provides

106 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
 SAS No. Materiality in Conducting AU sec. 312 AU sec. 9312 
107 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 
 SAS No. This section describes the AU sec. 311 AU sec. 9311
108 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.
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Understanding the Entity

 SAS No. and Its Environment and AU sec. 314  
109 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
 SAS No. Procedures in Response to AU sec. 318  
110 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
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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.
Amendment to Statement
SAS No. on Auditing Standards AU sec. 350 AU sec. 9350 
111 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.

SAS No. Omnibus—2006 AU sec. 150.02

113 and .04

AU sec. 316.35
and .46

AU sec. 328.41
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AU sec. 333.09 AU sec. 9341

AU sec. 341.02 AU sec. 9342

AU sec. 342.10 AU sec. 9560

and .13

AU sec. 560.12

The Auditor’s
 SAS No. Communication With AU sec. 380  
114 Those Charged With
Governance
This section establishes
standards and provides
guidance on the auditor’s
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
 SAS No. Control Related Matters AU sec. 325 AU sec. 9325 
115 Identified in an Audit
This section establishes
standards and provides
guidance on communicating
matters related to an entity’s
internal control over
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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.
Interim Financial
 SAS No. Information AU sec. 722  
116 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  
 SAS No. This section is applicable AU sec. 801
117 when an auditor is engaged,
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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.  
Other Information in
 SAS No. Documents Containing  AU sec. 550  
118 Audited Financial AU sec. 551
Statements
This section addresses the
auditor’s responsibility in
relation to other information
in documents containing
audited financial statements
and the auditor’s report
thereon.
Supplementary
 SAS No. Information in Relation to  AU sec. 551  
119 the Financial Statements
as a Whole
This section addresses the
auditor’s 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
 SAS No. Information  AU sec. 558
120 This section addresses the
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auditor’s responsibility with

respect to information that a
designated accounting
standard setter requires to
accompany an entity’s 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

5. Standar Pengendalian Mutu

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.