Académique Documents
Professionnel Documents
Culture Documents
Ethical Dilemma
-
Lukius Prabowo B.
3203014134
Soni Setiawan
3203014138
Yohana Olivia
3203014126
Flani Anatasia
3203014137
Cicilia Renata T
3203014238
Ivan Bakti S.
320301425
Yosep Ponco S.
3203014132
Angelina Usboko
SOAL BEBAS :
Kramer &
Reuben CPAs
Julia Brinks ( senior
auditor)
SOAL PAKET :
Foresster
, Inc Audit
Firmansyah
Daud (Manajer
Senior)
KAP Barly & Lubis (Tempat
Firmansyah
Daud bekerja)
Partner
PT. Teknika Utama Sejati
SOAL PAKET
PT. Teknika Utama Sejati
Firmansyah Daud, a senior audit manager for KAP Barly &
Lubis, has recently been informed that the firms plans to
promote him to partner within the next year or two if he
continues to perform at the same high-quality level as in
the past. Firman excels at dealing effectively with all
people, including client personnel, professional staff,
partners, and potential clients. He has recently built a
bigger home for entertaining and has joined the citys
most prestigious golf and tennis club. He is excited about
his future with the firm.
Firman has recently been assigned to the audit of PT Teknika Utama Sejati, a large
wholesale company that ships goods throughout the world. It is one of KAP Barly & Lubiss
most prestigious clients. During the audit, Firman determines that PT Teknika Utama Sejati
uses a method of revenue recognition called bill and hold that has recently been questioned
by the Bapepam-LK. After considerable research, Firman concludes that the method of
revenue recognition is not appropriate for PT Teknika Utama Sejati. He discussed the matter
with the engagement partner, who concludes that the accounting method has been used for
more than 10 years by the client and is appropiate, especially considering that the client is
the revenue recognition method is found inappropiate. Firman argues that the revenue
recognition method was appopriate in prior years, but the Bapepam-LK ruling makes it
inappropiate in the current year. Firman recognizes that partners responsibility to make the
final decision, but he feels strongly enough to state that he plans to follow the requirements of
SAS 22 (AU 311) and include a statement in the audit files that he disagrees with the partners
decision. The partner informs Firman that she is unwilling to permit such a statement because
of the potential legal implications. However, she is willing to write a letter to Firman stating
that she takes full responsibility for making the final decision if a legal dispute ever arises.
She concludes by saying, Firman, partners must act like partners, not like loose cannons
trying to make life difficult for their partners. You have some growing up to do before I would
feel comfortable with you as a partner.
1. Fakta Relevan :
Firman menemukan PT. Teknika Utama Sejati menggunakan
metode Bill and Hold yang tidak sesuai dengan perusahaan
tersebut menurut Bapepam-LK.
Partner menyetujui penggunaan metode tersebut dan bersedia
bertanggung jawab jika ada masalah hukum.
Firman tidak setuju dengan keputusan partner dan berniat
melaporkan partner berdasarkan SAS 22 (AU 311).
Partner melarang Firman memberikan keputusan yang
berlawanan (pengaduan).
2. Masalah Etika
Apakah Firman akan membiarkan penggunaan
metode Bill and Hold tanpa melaporkan temuannya
, juga perilaku partneryang menyimpang peraturan ??
c. Partner :
Mendapat Hukuman
Mendapat pencitraan yang buruk
Kehilangan klien
d. PT. Teknika Utama Sejati :
Gagal mendapat opini WTP pada Lap. Keuangan
Kemungkinan kehilangan Investor dan Kreditor
Mendapat Hukuman
4. Alternatif Tersedia
- integrity
- Profesional Behavior and
competence
SOAL PAKET
FORRESTER Inc.
Fakta Relevan
Julia menemukan beberapa transaksi(kontrak) yang kompleks dan
dicatat langsung oleh perusahaan sebagai pendapatan penjualan.
Julia tidak yakin apakah keuntungan harus diakui atau tidak.
Sehingga, Julia menanyakan kepada manajer apakah transaksi ini
sudah dicatat sesuai GAAP atau belum ? Dan manajer meyakinkan
Julia bahwa hal tersebut sudah sesuai peraturan. Perkataan
manajer pun didukung oleh laporan audit tahun lalu di perusahaan
tersebut. Sehingga Julia percaya atas perkataan manajer di
perusahaan klien nya.
Alternatif
AUDitor