Standard audit indonesia -> ISA,

IAI
- kompartemen Akuntan Publik IAPI : Name, CPA
- kompartemen Akuntan Manajemen IAMI : Name, CMA
- kompartemen Akuntan Pendidik
- kompartemen Akuntan Pemerintahan
kompartemen tersebut pecah sehingga semua opini menjadi standar
setiap kompartemen berisi praktisi-praktisi
Kihajar Dewantara 3N
Niteni : s1 mencirikan -> gajah berkaki 4, hidungnya panjang dll
Nerteni : kenapa gajah kakinya 4? Karna badannya besar kalo 2 dia akan goyang
(understanding) s2
Nambahi : s3 adding somenthing

Audit
-

?
Accumulation
Evaluatiuon of evidence
Information
Determine
Report
On degree of correspondence
Information & establishe criteria

Informatio
n

3W1H
Accumulation
& Evaluation

Evidence
Information

How bagaimana
Establish
ed
Criteria
Melakukan
Sampling

Determine

Report

planning

Performance of the audit

Conclusion & deliverable

Planning
1. Understanding of the engagement needs and the business
2. Asses Engagement vs firm benefit. Acceptance continuance
3. Internal dan External communication
4. Develop initial materiality
5. Understanding of the company strategies controls
6. Design audit apporoach . Develop overall audit plan and

evaluation

programs

Performance of the audit

7. Test Control --> Perform test of controls
8. Re allign planning : Evaluate internal control s effetiveness of initial audit
Align audit approach and programs, develop audit effectiveness plan

plan,

9. Substantial Test : Test of detail , analytical review, compliance to

auditing standards.
Conclusion & deliverable
10.
Conclude the audit : overall evaluation, risks management
11.

Clients satisfaction : closing Meeting, service delivery

12.

Wrapping up : client continuance evaluation, our performance evaluation

Managemnt
controls

Regulations
Any subsidiary

Stakeholder
Need

Part 2

Financial Statements

Auditing Standard
Independent Body to
confirm

Audited

Regulations: tax, ojk (pihak fs)

PPAJP : kemetrian keuangan yang memberikan ijin usaha
Kode etik

Prinsip dasar etika profesi

Integritas setiap praktisi harus tegas dan jujur dalam menjalin hubungan
profesional dan hubungan bisnis dalam melaksanakan pekerjaannya.
Objektivitas tidak boleh membiarkan subjektivitas, benturan kepentingan, atau
pengaruh yang tidak layak (undue influence) dari pihak pihak lain mempengaruhi
pertimbangan profesional atau pertumbuhan bisnisnya.
Kompetensi punya knowledge and skills
Kerahasiaan