Audit Lanjutan, Tugas Indivindu, Deskripsi Tanggung Jawab Auditor Atas Audit Laporan Keuangan

Oleh Yovi Citra Nengsih

I.     PENDAHULUAN

Laporan keuangan merupakan catatan informasi keuangan suatu perusahaan pada suatu periode akuntansi yang dapat digunakan untuk menggambarkan kinerja perusahaan tersebut. Laporan keuangan juga bagian dari proses pelaporan keuangan. Auditing merupakan proses pengumpulan dan evaluasi bukti mengenai suatu informasi untuk menetapkan dan melaporkan tingkat kesesuaian antara informasi tersebut dengan kriteria. Sedangkan audit laporan keuangan adalah audit yang dilakukan oleh auditor independen terhadap laporan keuangan yang disajikan oleh kliennya untuk menyatakan pendapat mengenai kewajaran laporan keuangan tersebut.

Adapun tanggung jawab auditor adalah merencanakan dan melakasanakan audit, dengan tujuan untuk memperoleh keyakinan yang memadai apakah laporan keuangan klien yang diaudit bebas dari salah saji material. Selain itu tanggung jawab setelah melakukan audit, yaitu membuat laporan keuangan auditor. Dengan adanya  revisi ISA 700 membawa dampak  perubahan terkait ISA lainya, yang  sebagian besar mengalami perubahan, dimana munculnya ISA baru yaitu ISA 701 tentang KAM, dan perubahan pada ISA 570 revisi tentang opini modifikasi, ISA 705 revisi tentang opini going consern, dan ISA 720 terkait info lainya (termasuk pelaporan baru).  Untuk penjelasan lebih  detail akan dibahas di paper ini .

II.      METODE PENULISAN

Metode penulisan paper ini menggunakan metode deskriptif kualitatif, yang mendeskripsikan tentang deskripsi tanggung jawab auditor atas audit laporan keuangan (ISA 700 Revisi). Sumber data dalam penulisan ini menggunakan data sekunder yang diperoleh dari buku, jurnal, dan website resmi.

III.        KAJIAN PUSTAKA

ISA 700 sebelum refisi, mengatur tanggung jawab auditor dalam merumuskan suatu opini atas laporan keuangan.  SA ini mengatur bentuk dan isi laporan auditor yang diterbitkan sebagai hasil suatu audit atas laporan keuangan.

Adanya usulan revisi atas ISA 700 sangat berdampak pada isi dan bentuk laporan auditor, jika dibandingkan dengan bentuk sebelum revisi, adanya relokasi deskripsi tanggung jawab auditor untuk audit laporan keuangan, deskripsi tanggung jawab auditor mencerminkan sifat khusus dari entitas (misalnya, ketika alamat laporan auditor laporan keuangan konsolidasi), relokasi informasi tertentu kepada Lampiran laporan auditor, atau Website yang sesuai otoritas, mungkin cara ini yang berguna untuk merampingkan isi laporan auditor. Namun, karena deskripsi tanggung jawab auditor berisi informasi yang diperlukan untuk menginformasikan harapan pengguna dari audit yang dilakukan sesuai dengan ISA, referensi harus dibuat ke tempat informasi tersebut agar dapat diakses. Berdasarkan ISA 700 refisi, deskripsi tanggung jawab auditor atas audit laporan keuangan terdiri dari (International Auditing and Assurance Standard Board, 2016):

1)   Didalam bodi laporan keuangan

2)   Didalam lampiran laporan auditor, menggambarkan tanggung jawab auditor untuk audit laporan keuangan untuk sebuah lampiran laporan auditor, asalkan laporan auditor harus mencakup rujukan pada lokasi lampiran. Adapun sebuah ilustrasi tentang bagaimana rujukan  lampiran didalam laporan auditor adalah sebagai berikut:

Tujuan audit kami adalah untuk mendapatkan keyakinan memadai bahwa laporan keuangan secara keseluruhan bebas dari salah saji material, baik karena kecurangan atau kesalahan, dan untuk menerbitkan laporan auditor yang mencakup pendapat kami. Jaminan yang masuk akal adalah tingkat kepastian yang tinggi, namun bukan jaminan bahwa audit yang dilakukan sesuai dengan ISA akan selalu mendeteksi salah saji material jika ada. Salah saji dapat timbul dari kecurangan atau kesalahan dan dianggap material jika, secara individu atau agregat, kemungkinan dapat diharapkan mempengaruhi keputusan ekonomi pengguna yang diambil atas dasar laporan keuangan ini. Pembahasan lebih lanjut mengenai tanggung jawab kami atas audit laporan keuangan disertakan dalam Lampiran X laporan auditor ini, yang terletak di..... ..... [tunjukkan nomor halaman atau referensi lainnya ke lokasi].

3)      Tanggung jawab auditor yang merujuk pada website

Dengan rujukan khusus didalam laporan auditor pada lokasi website otoritas yang tepat, berdasarkan hukum dan perundangan yang berlaku atau standar auditing yang mengijinkan auditor untuk melakukan hal demikian. Informasi yang disertakan pada website dapat menggambarkan pekerjaan auditor atau proses audit sesuai dengan ISA lebih luas. Berikut ini sebuah ilustrasi  rujukan khusus pada lokasi website dalam laporan auditor:

Tujuan audit kami adalah untuk mendapatkan keyakinan memadai bahwa laporan keuangan secara keseluruhan bebas dari salah saji material, baik karena kecurangan atau kesalahan, dan untuk menerbitkan laporan auditor yang mencakup pendapat kami. Jaminan yang masuk akal adalah tingkat kepastian yang tinggi, namun bukan jaminan bahwa audit yang dilakukan sesuai dengan ISA akan selalu mendeteksi salah saji material jika ada. Salah saji dapat timbul dari kecurangan atau kesalahan dan dianggap material jika, secara individu atau agregat, kemungkinan dapat diharapkan mempengaruhi keputusan ekonomi pengguna yang diambil atas dasar laporan keuangan ini. Penjelasan lebih lanjut mengenai tanggung jawab kami atas audit laporan keuangan yang merupakan bagian dari laporan auditor ini terletak di situs web [Organisasi] di:... ...... .... [link website].

Adapun contoh laporan  auditor berdasarkan ISA 700 revisi terkait dengan deskripsi tangung jawab auditor atas audit laporan keuangan, adalah sebagai berikut:

a.    Contoh laporan auditor pada deskripsi tanggung jawab  auditor atas audit laporan keuangan pada rujukan lampiran audit laporan keuangan.

Berikut contoh laporan auditor dalam rujukan lampiran audit laporan keuangan:

INDEPENDENT AUDITOR’S REPORT

To the Shareholders of ABC Company [or Other Appropriate Addressee]

Opinion

In our opinion, the accompanying financial statements present fairly, in all material respects, (or give a true and fair view of) the financial position of ABC Company (the Company) as at December 31, 20X1, and (of) its financial performance and its cash flows for the year then ended in accordance with International Financial Reporting Standards (IFRSs).

We have audited the financial statements of the Company, which comprise the statement of financial position as at December 31, 20X1, and the statement of comprehensive income, statement of changes in equity and statement of cash flows for the year then ended, and notes to the financial statements, including a summary of significant accounting policies.

Basis for Opinion

We conducted our audit in accordance with International Standards on Auditing (ISAs). Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the Company within the meaning of [indicate relevant ethical requirements or applicable law or regulation] and have fulfilled our other responsibilities under those ethical requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Going Concern

The Company’s financial statements have been prepared using the going concern basis of accounting. The use of this basis of accounting is appropriate unless management either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so. As part of our audit of the financial statements, we have concluded that management’s use of the going concern basis of accounting in the preparation of the Company’s financial statements is appropriate.

Management has not identified a material uncertainty that may cast significant doubt on the entity’s ability to continue as a going concern, and accordingly none is disclosed in the financial statements. Based on our audit of the financial statements, we also have not identified such a material uncertainty. However, neither management nor the auditor can guarantee the Company’s ability to continue as a going concern.

Responsibilities of [Management and Those Charged with Governance or other appropriate terms] for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in accordance with IFRSs,41 and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. [Those charged with governance] are responsible for overseeing the Company’s financial reporting process.

Auditor’s Responsibilities for the Audit of the Financial Statements

The objectives of our audit are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

A further discussion of our responsibilities for the audit of the financial statements is included in Appendix X of this auditor’s report, which is located at [indicate page number or other reference to location].

[Signature in the name of the audit firm, the personal name of the auditor, or both, as appropriate for the particular jurisdiction]

[Auditor Address]

[Date]

b.   Contoh Laporan auditor, pada deskripsi tanggung jawab auditor atas audit laporan keuangan  pada rujukan website audit laporan keuangan.

Berikut contoh laporan  auditor dalam rujukan website audit laporan keuangan adalah sebagai berikut:

INDEPENDENT AUDITOR’S REPORT

To the Shareholders of ABC Company [or Other Appropriate Addressee]

Opinion

In our opinion, the accompanying financial statements present fairly, in all material respects, (or give a true and fair view of) the financial position of ABC Company (the Company) as at December 31, 20X1, and (of) its financial performance and its cash flows for the year then ended in accordance with International Financial Reporting Standards (IFRSs).

We have audited the financial statements of the Company, which comprise the statement of financial position as at December 31, 20X1, and the statement of comprehensive income, statement of changes in equity and statement of cash flows for the year then ended, and notes to the financial statements, including a summary of significant accounting policies.

Basis for Opinion

We conducted our audit in accordance with International Standards on Auditing (ISAs). Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the Company within the meaning of [indicate relevant ethical requirements or applicable law or regulation] and have fulfilled our other responsibilities under those ethical requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Going Concern

The Company’s financial statements have been prepared using the going concern basis of accounting. The use of this basis of accounting is appropriate unless management either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so. As part of our audit of the financial statements, we have concluded that management’s use of the going concern basis of accounting in the preparation of the Company’s financial statements is appropriate.

Management has not identified a material uncertainty that may cast significant doubt on the entity’s ability to continue as a going concern, and accordingly none is disclosed in the financial statements. Based on our audit of the financial statements, we also have not identified such a material uncertainty. However, neither management nor the auditor can guarantee the Company’s ability to continue as a going concern.

Responsibilities of [Management and Those Charged with Governance or other appropriate terms] for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in accordance with IFRSs,41 and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. [Those charged with governance] are responsible for overseeing the Company’s financial reporting process.

Auditor’s Responsibilities for the Audit of the Financial Statements

The objectives of our audit are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

A further description of the auditor’s responsibilities for the audit of the financial statements that is part of this auditor’s report is located at [Organization’s] website at: [website link].

[Signature in the name of the audit firm, the personal name of the auditor, or both, as appropriate for the particular jurisdiction]

[Auditor Address]

[Date]

IV.   KESIMPULAN

Paper ini membahas tentang tentang deskripsi tanggung jawab auditor yang dibahas di ISA 700 revisi, deskripsi tanggung jawab auditor terdiri dari, (1) di dalam bodi laporan keuangan, merujuk pada lampiran audit laporan keuangan, dan merujuk pada website. Pada ISA 700 revisi membawa dampak terutama pada susunan atau urutan dalam bab atau sub bab dalam laporan audit. Selain itu dampak terkait dengan SA lainya yaitu munculnya ISA 701 tentang KAM, ISA 705, revisi tentang opini modifikasi, ISA 570 tentang opini going concern, serta terkait info lainya (termasuk pelaporan baru)

           

REFERENSI

International Auditing and Assurance Standard Board. (2016). Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements (2016–2017 ed.). New York: International Federation of Accountants.

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