Jenis Jenis Laporan Audit dan Kesimpulan Auditor

Jenis Laporan Audit

Unqualified Report With Explanation

1. Lack of Consistent application of generally accepted according principles

2. Substantial doubt about going concern

3. Auditor Agree with a departure from Promulgated

4. Emphasis fo a matter

5. Reports involving other auditors

Substantial Doubt About Going Concern

Unqualified Opinion (Departure from)

- Scope Limitation (pernyataan fakta)

- GAAP departure (SAK penyimpangan)

- Auditor non Independen

Standar Laporan Audit

" Pengujian sesuai SAK, materialitas standar audit berdasarkan SPAP melalui pengujian dan bukti bukti cukup"