STANDAR AUDIT
4. Pelaporan (Reporting)
Memberikan opini/pendapat atas laporan
keuangan dalam bentuk laporan tertulis, tentang
apakah laporan keuangan disajikan sesuai dengan
framework pelaporan keuangan.
Purpose of an Audit
• Provide an opinion about the
financial satements
Responsibilities
• Possess appropriate competence General Standards
and capabilities • Adequate training and proficiency
• Comply with ethical requirements • Independence in mental attitude
• Maintain professional skepticism • Due professional care
and exercise professional judgment