Wijaya, Satria Loka (2022) Pertimbangan Auditor Dalam Menentukan Opini Audit. KTTA thesis, Politeknik Keuangan Negara STAN.
![[img]](http://eprints.pknstan.ac.id/style/images/fileicons/text.png) |
Text (Cover)
01. Cover_Satria Loka Wijaya_1302191502.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (118kB) |
|
Text (Abstrak)
02. Abstrak_Satria Loka Wijaya_1302191502.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (94kB) |
|
Text (Daftar Isi)
03. Daftar Isi_Satria Loka Wijaya_1302191502.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (147kB) |
|
Text (BAB I)
05. Bab I_Satria Loka Wijaya_1302191502.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (201kB) |
|
Text (BAB II)
06. Bab II_Satria Loka Wijaya_1302191502.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (204kB) |
|
Text (BAB III)
07. Bab III_Satria Loka Wijaya_1302191502.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (254kB) |
|
Text (BAB IV)
08. Bab IV_Satria Loka Wijaya_1302191502.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (157kB) |
|
Text (Daftar Pustaka)
09. Daftar Pustaka_Satria Loka Wijaya_1302191502.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (156kB) |
Abstract
Opini audit merupakan output final dari rangkaian program audit. Dalam menentukan opini tersebut auditor memiliki pertimbangan-pertimbangan untuk menentukan opini yang tepat sesuai dengan kondisi laporan keuangan entitas yang diperiksa dengan kondisi perusahaan sebenarnya. Pertimbangan-pertimbangan tersebut merupakan pertimbangan profesional yang menjadi landasan auditor dalam menentukan opini. Perumusan opini yang tidak sesuai dengan kondisi sebenarnya atas entitas yang diperiksa dapat menyebabkan kerugian bagi pengguna laporan. Dalam hal ini auditor dapat dituntut secara hukum. Penelitian ini bertujuan untuk mengetahui hal-hal yang menjadi pertimbangan auditor sektor privat dan auditor sektor publik dalam merumuskan opini audit atas laporan keuangan. Karya tulis ini menggunakan pendekatan studi kepustakaan dalam penyusunannya. Data yang digunakan penulis berasal dari teori-teori terdahulu, buku, jurnal-jurnal ilmiah, standar audit dan peraturan perundang-undangan yang relevan terkait pertimbangan auditor dalam merumuskan opini audit. Hasil penelitian ini menunjukan hal-hal yang menjadi pertimbangan auditor dalam merumuskan opini audit meliputi kecukupan pengungkapan, penyusunan berdasarkan standar yang berlaku, kerangka pelaporan wajar, dan kepatuhan terhadap perundang-undangan./ Audit Opinion is the final output from auditing sequences. To determining the opinion, Auditor has considerations to determine the right opinion that reflect to actual condition of entitiy. These censiderations are professional judgements as the basis for the auditor in determining an opinion. Opinion that does not reflecting the actual conditions between financial statement with the real condition of entity may cause wrong decision making by user of financial statements. The aim of this study was to find out things which were taken into consideration for private auditors and public auditors on formulizing auditor’s opinion over financial statement. This scientific paper used literature review approach on its making. Data that were used by writer originated from preceding theories, literatures, scientific journals, auditing standard and legal regulation which were relevant to auditor’s consideration on formulizing audit opinion. The result of this study shows the things that were taken into auditor’s consideration on formulizing audit opinion including adequate disclosure, financial statement preparation based on applicable standard, fair reporting framework, and obedience to legislation.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Audit Opinion, Opinion Formulation, Auditor’s Consideration, Opini Audit, Perumusan Opini, Pertimbangan Auditor |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting > 657.45 Auditing PKN STAN Subject Area > Audit |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 28 Aug 2023 03:42 |
| Last Modified: | 28 Aug 2023 03:42 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1934 |
Actions (login required)
 |
View Item |