Asurans dan
Audit Laporan Keuangan
6. Issue
4. Engage assurance
Practitioner report
practitioner
Intended
Audit is a type 5. Collect evidence user
of assurance about fairness of
subject matter
engagements information
Quality of
reasonable information
assurance
limited
assurance
no
assurance Evidence
Leadership Responsibility
Relevan Ethical Requirements
Acceptance and Continuance of
Client Relationships
Human Resources
Engagement Performance
Monitoring
Compliance framework
Laporan keuangan yang disusun
Quality of
Reasonable information
assurance
No assurance
No evidence Sufficient and
appropiate
evidence
Risk of
material
misstatement
Response
Reporting
procedures obtained
Risk
Risk
What events could occur Did the events identied What audit opinion, based
that would cause a occur and result in a on the evidence obtained,
material misstatement in material misstatement in is appropriate on the
the financial statements? the financial statements? financial statements?
Risk assessment
Risk of material
misstatement = Inherent risk X Control risk
(RMM)
Risk assessment
Audit planning
Detection risk Staffing
Professional scepticism
Supervision
Limitation Reason
The Nature of The preparation of financial statements
Financial involves:
Reporting • Judgment by management in applying the
applicable financial reporting framework; and
• Subjective assessments (such as estimates)
by management involving a range of
acceptable interpretations or judgments.
Limitation Reason
Nature of • Audit evidence tends to be persuasive in
Audit Evidence character rather than conclusive.
Available • Audit evidence may include information
obtained from other sources such as:
‒ previous audits;
‒ a firm’s quality control procedures for
client acceptance and continuance;
‒ the entity’s accounting records; and
‒ audit evidence prepared by an expert
employed or engaged by the entity