AUDITING AND REPORTING

IN THE PUBLIC SECTOR

GROUP 3
Diana Fitri | Ichsan | Meilia Rozi | Ruskanu Maarif

OUTLINE
1.
2.
3.
4.

Introduction
Definition of Auditing in The Public Sector
Types of Auditing in The Public Sector
Characteristics of Auditing in The Public
Sector
5. Processes of Auditing in The Public Sector
6. Implementation Standards of Auditing in
The Public Sector
7. Reporting and Follow-Up of The Audit
Results

INTRODUCTION
To support the success of good governance, fair and clean, state
and local finances must be managed in an orderly manner, abide
by the laws and regulations, efficient, economical, effective,
transparent and accountable.
It would require regular audits both by internal auditors and
external auditors to examine the financial statements have been
prepared and accompanied by supporting evidences which is being
systematically and critically by an independent auditor which aims
to provide reports on an opinion on the assessment of
reasonableness of the financial statements, in according to public
sector auditing standards that have been set.

DEFINITION OF AUDITING IN THE PUBLIC

SECTOR
Auditing is the collection and evaluation of evidence
from the information that is done by people who are
competent and independent, in order to determine
and report the level of concordance between the
information with the criteria established.
Arens dan Loebbecke (2005:1)

Public Sector Auditing is activities directed against

the entity that provides services and provision of
goods whose financing comes from tax revenues
and other revenues for the purpose of comparing
the conditions found with the specified criteria.
I Gusti Agung Rai (2008:29)

TYPES OF AUDITING IN THE PUBLIC

SECTOR
There
1.The
2.The
3.The

are three types of audits in accordance with its objectives:

Financial Audit.
Performance Audit.
Audit for The Particular Purpose.

There
4.The
5.The
6.The

are three types of audits in accordance with its subject:

Eksternal Audit.
Internal Audit.
Audit by Government.

Lembaga Pengkajian Keuangan Publik dan Akuntansi Pemerintah

Badan Pendidikan dan Pelatihan Keuangan Departemen Keuangan Republik Indonesia

CHARACTERISTICS OF AUDITING IN THE

PUBLIC SECTOR
There are five characteristics of public sector
audit:
1. The Public Sector Audit Fuctions.
2. The Audit Assignment.
3. The Preparation of Planning The Audit
Assignment.
4. The Implementation and Planning Audit
Assignment Adaptation.
5. The Preparation of The Audit Assignment.
Lembaga Pengkajian Keuangan Publik dan Akuntansi
Pemerintah

PROCESSES OF AUDITING IN THE

PUBLIC SECTOR
There are four stages of the process of public sector audit:
1. The Planning Stage.
2. The Internal Control Evaluating Stage.
3. The Assertions Testing Stage.
4. The Reporting Stage.
Lembaga Pengkajian Keuangan Publik dan Akuntansi Pemerintah
Badan Pendidikan dan Pelatihan Keuangan Departemen Keuangan Republik Indonesia

IMPLEMENTATION STANDARDS OF
AUDITING IN THE PUBLIC SECTOR
There are ten main guidelines for auditing
standards:
1. The General Standard
The consists of three statements general
standards.
2. The Field Work Standard
The consists of three statements field work
standards.
3. The Reporting Standard
The consists of four statements reporting
standards.
Lembaga Pengkajian Keuangan Publik dan Akuntansi

REPORTING AND FOLLOW-UP OF THE

AUDIT RESULTS
The things that need attention by auditor in reporting the
results of the examination and follow-up:
1. The Role and Functions of The Audit Report.
2. The Terms of The Audit Report.
3. The Form and Format of The Audit Report.
4. The Opinion in The Audit Report.
5. The Decision Audit and Follow-Up.
Lembaga Pengkajian Keuangan Publik dan Akuntansi Pemerintah
Badan Pendidikan dan Pelatihan Keuangan Departemen Keuangan Republik Indonesia

CONCLUSION
Auditing standards are the criteria or minimum quality
measure for conducting audits and reporting which is a
guideline for auditors in carrying out their professional
responsibilities. These standards include consideration of
the auditor's professional qualities such as expertise and
independence, reporting requirements and material
evidence. While reporting include the financial statements
prepared under generally accepted accounting principles
and report containing a statement of the auditor's opinion
on the assessment of financial statements. Therefore, the
government is required to issue regulations on standards
and procedures for auditing and reporting in the public
sector. Auditing and reporting standards meant that the
audit can be performed well, which is expected to produce
a quality product quality audit.

THANK YOU