03.Standar Profesi Akuntan Publik_Update 2015

2 - 1©2015 FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS PADJADJARAN©2015 FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS PADJADJARAN

Standar Profesi Akuntan Standar Profesi Akuntan PublikPublik(SPAP)(SPAP)

Kuliah 3Kuliah 3


Topik BTopik BaahasanhasanStandar Profesional Akuntan PublikStandar Profesional Akuntan Publik11

Kode Etik Profesi AkuntanKode Etik Profesi Akuntan22

Independensi Akuntan PublikIndependensi Akuntan Publik33

44 Standar Pengendalian MutuStandar Pengendalian Mutu

55 Standar Audit Laporan Keuangan HistorisStandar Audit Laporan Keuangan Historis


Tujuan PembelajaranTujuan PembelajaranSetelah mengikuti kuliah ini mahasiswa diharapkan mampu Setelah mengikuti kuliah ini mahasiswa diharapkan mampu menjelaskan standar profesional akuntan publik sebagai menjelaskan standar profesional akuntan publik sebagai pedoman praktek akuntan publik yang meliputi:pedoman praktek akuntan publik yang meliputi:

• Kode etik profesi akuntan dan akuntan publikKode etik profesi akuntan dan akuntan publik• IndependensiIndependensi• Standar pengendalian mutuStandar pengendalian mutu• Standar perikatan audit, Standar perikatan audit, • Standar perikatan reviuStandar perikatan reviu• Standar perikatan asuransStandar perikatan asurans• Standar jasa terkait Standar jasa terkait


CPA Professional StandardsCPA Professional StandardsStandar Profesional Akuntan Publik Standar Profesional Akuntan Publik

(SPAP)(SPAP)


CPA Professional StandardsCPA Professional Standards

1. Code of Ethics for Professional Accountants2. Standards on Quality Control (SQCs/SPM)3. Standards for Assurance Engagements

• Standards on Auditing (ISA/SA)• Standards on Review Engagements• Standards on Assurance Engagements (other than

audits and reviews)4. Standards on Related Services


International Framework for Assurance Engagements

Audits and Reviews of Historical

Financial Information

Assurance Engagements Other than Audits or Reviews of

Historical Financial Information

International Standards on Auditing

(ISAs)

International Standards on Assurance

Engagements (ISAEs)International

Standards on Review Engagements (ISREs)

International Standards on Quality Control (ISQCs)

Related Services

International Standards on Related Services

Code of Ethics for Professional Accountants

International Professional International Professional StandardsStandards


Indonesia Professional Standards (SPAP)

KODE ETIK PROFESI AKUNTAN PUBLIK

STANDAR PENGENDALIAN MUTU

KERANGKA UNTUK PERIKATAN ASURANS

STANDAR STANDAR JASA JASA

TERKAITTERKAIT(SJT)(SJT)

STANDAR STANDAR AUDITAUDIT(SA)(SA)

STANDAR STANDAR PERIKATANPERIKATAN

REVIEWREVIEW(SPR)(SPR)

STANDAR STANDAR PERIKATAN PERIKATAN ASURANS ASURANS

(SPA)(SPA)


CPA Professional StandardsCPA Professional StandardsProfessional EthicsProfessional Ethics


EthicsEthicsEthics & Moral Ethics & Moral : : - Ethos (Yunani) : character Ethos (Yunani) : character - Mores (Latin) : custom.Mores (Latin) : custom.

Define Define ::• A set of moral principles, rules of conduct, or A set of moral principles, rules of conduct, or

valuesvalues..• Morality focuses on the “right” or “wrong” of Morality focuses on the “right” or “wrong” of

human behavior.human behavior.• Ethics deals with questions about how people act Ethics deals with questions about how people act

toward one another.toward one another.


EthicsEthicsNeed for EthicsNeed for Ethics•Ethical behavior is necessary for a society to Ethical behavior is necessary for a society to function in an orderly manner.function in an orderly manner.•The need for ethics in society is sufficiently The need for ethics in society is sufficiently important that many commonly held ethical important that many commonly held ethical values are incorporated into laws.values are incorporated into laws.

Ethical Conflict/Dilemmas Ethical Conflict/Dilemmas •An ethical dilemma is a situation a person faces in An ethical dilemma is a situation a person faces in which a decision must be made about appropiate which a decision must be made about appropiate behavior.behavior.•Auditors face many ethical dilemmas in their Auditors face many ethical dilemmas in their business career. business career.


EthicsEthicsResolving Ethical DilemmasResolving Ethical Dilemmas1.1.Obtain the relevant factsObtain the relevant facts2.2.Identify the ethical issues from the factsIdentify the ethical issues from the facts3.3.Determine who is affectedDetermine who is affected4.4.Identify the alternatives available to the person Identify the alternatives available to the person who must resolve the dilemmawho must resolve the dilemma5.5.Identify the likely consequence of each Identify the likely consequence of each alternativealternative6.6.Decide the appropiate action.Decide the appropiate action.


Professional means a responsibility for conduct that Professional means a responsibility for conduct that extends beyond satisfying individual responsibilities extends beyond satisfying individual responsibilities and beyond the requirements of our society’s laws and beyond the requirements of our society’s laws and regulations. and regulations.

Professionals are expected to conduct themselves at Professionals are expected to conduct themselves at a higher level then most other members of society.a higher level then most other members of society.

Professional EthicsProfessional Ethics

Professional ethics represent a commitment by a Professional ethics represent a commitment by a profession to ethical principles.profession to ethical principles.A commitment to ethical behavior is a key element A commitment to ethical behavior is a key element that separates recognized professions from other that separates recognized professions from other occupations.occupations.


Need for Ethics in Professional Need for Ethics in Professional AccountantsAccountantsNeed for public confidence • The existence of the profession is The existence of the profession is heavily heavily

depends depends on the public confidence in the quality of on the public confidence in the quality of services provided by the profession.services provided by the profession.

• Public/users cannot be expected to evaluate the Public/users cannot be expected to evaluate the quality of professional works because their have quality of professional works because their have neither the competence nor the time for such an neither the competence nor the time for such an evaluation.evaluation.

The attitude and behavior of professional The attitude and behavior of professional accountants in providing auditing and assurance accountants in providing auditing and assurance services have an impact on the economic well-services have an impact on the economic well-being of their community & country. being of their community & country.


International Code of Ethics International Code of Ethics for Professional Accountantsfor Professional AccountantsInternational Ethics Standards Board for Accountants International Ethics Standards Board for Accountants (IESBA)(IESBA)


Code of Ethics for Professional Code of Ethics for Professional AccountantsAccountants

Part APart AFundamental Fundamental

PrinciplesPrinciples

Part BPart BProfessional Professional

Accountants in Public Accountants in Public PracticePractice

Part CPart CProfessional Professional

Accountants in Accountants in BusinessBusiness

IntegrityIntegrityObjectivityObjectivity

Professionel Professionel Competence & Competence & Due CareDue Care

ConfidentialityConfidentiality

IntroductionIntroductionProfessional AppointmentProfessional Appointment

Conflict of InterestConflict of Interest

Second OpinionSecond Opinion

Fees & RemunerationFees & Remuneration

Marketing Professional Marketing Professional ServicesServices

Gifts & HospitalityGifts & Hospitality

Custody of Client AssetsCustody of Client Assets

Objectivity – All ServicesObjectivity – All Services

Independence – Audit & Independence – Audit & Review EngagementsReview EngagementsIndependence – Other Independence – Other Assurance EngagementsAssurance Engagements

IntroductionIntroduction

Potential ConflictsPotential ConflictsPreparation & Reporting Preparation & Reporting of Informationof InformationActing with Sufficient Acting with Sufficient ExpertiseExpertiseFinancial InterestsFinancial InterestsInducementsInducementsProfessional Professional

BehaviorBehavior


Fundamental PrinciplesFundamental PrinciplesIntegrityIntegrity A professional accountant should be A professional accountant should be straightforward and honest in performing straightforward and honest in performing professional services.professional services.ObjectivityObjectivity The principle of objectivity imposes the obligation The principle of objectivity imposes the obligation on all professional accountants to be fair, on all professional accountants to be fair, intellectually honest and free of conflicts of intellectually honest and free of conflicts of interest.interest.Competence and Professional Due Care Competence and Professional Due Care A professional accountant in agreeing to provide A professional accountant in agreeing to provide professional services implies that he is competent professional services implies that he is competent and due care to perform the services.and due care to perform the services...


ConfidentialityConfidentialityProfessional accountants have an obligation to Professional accountants have an obligation to respect the confidentiality of information about a respect the confidentiality of information about a client's (or employer's) affairs acquired in the course client's (or employer's) affairs acquired in the course of professional services.of professional services.Professional BehaviorProfessional BehaviorAn accountant should act in a manner consistent An accountant should act in a manner consistent with the good reputation of the profession.with the good reputation of the profession.

ReadRead more more details :details :““Handbook of the Code of Ethics for Professional Handbook of the Code of Ethics for Professional

Accountants”Accountants”2013 Edition2013 Edition

Fundamental PrinciplesFundamental Principles


IndependenceIndependence


Independence RequirementsIndependence Requirements• The independence of the auditor from the firm The independence of the auditor from the firm

that he is auditing is that he is auditing is one of the basic one of the basic requirements requirements to keep public confidence in the to keep public confidence in the reliability of the audit report.reliability of the audit report.

• Independence Independence adds credibility adds credibility to the audit report to the audit report on which investors, creditors, and other on which investors, creditors, and other stakeholders depend to make decisions about a stakeholders depend to make decisions about a company company Independence is defined as Independence is defined as “having a position to “having a position to take an take an unbiased viewpointunbiased viewpoint in the performance in the performance of audit tests, analysis of results, and formulation of audit tests, analysis of results, and formulation a conclusion”.a conclusion”.


Independence RequirementsIndependence RequirementsIndependence requires :Independence requires : Independence in mind Independence in mind – reflects the auditor’s – reflects the auditor’s

state of mind that permits the audit to be state of mind that permits the audit to be performed with an unbiased attitude;performed with an unbiased attitude;

Independence in appearance Independence in appearance – is the result of – is the result of others’ interpretations of this independence. others’ interpretations of this independence.

Auditors must not only maintain an independent Auditors must not only maintain an independent attitude in fulfilling their responsibilities, but the attitude in fulfilling their responsibilities, but the users of financial statements must have users of financial statements must have confidence in that independence.confidence in that independence.


Threats to Independence Threats to Independence

Treats to Treats to IndependenceIndependence

Self-Self-interests interests ThreatThreat

Self-review Self-review ThreatThreat

Advocacy Advocacy ThreatThreat

Familiarity Familiarity ThreatThreat

Intimidation Intimidation ThreatThreat

ReadRead details :details :““Principles of Principles of

Auditing, Hayes, 2Auditing, Hayes, 2ndnd Edition”Edition”


Threats to Independence Threats to Independence • Self-interest threatSelf-interest threat - - occurs when an auditor could occurs when an auditor could

benefit from a financial interest in, or other self-benefit from a financial interest in, or other self-interest conflict with, an assurance client.interest conflict with, an assurance client. direct financial interest, direct financial interest, material indirect financial interest,material indirect financial interest, ability to influence client through ownership interest,ability to influence client through ownership interest, a loan of guarantee to or from assurance client,a loan of guarantee to or from assurance client, undue dependence on total fees from an assurance undue dependence on total fees from an assurance

client,client, concern about the posibility of losing engagementconcern about the posibility of losing engagement having a close business relationship with an having a close business relationship with an

engagement client,engagement client, contingent fees relating to assurance engagement, contingent fees relating to assurance engagement,


Threats to Independence Threats to Independence • Self-review threat Self-review threat -- occurs when occurs when

1.1. Results of a previous engagement needs to be re-Results of a previous engagement needs to be re-evaluated in reaching conclusions on the present evaluated in reaching conclusions on the present engagement, orengagement, or

2.2. When a member of the assurance team When a member of the assurance team previously was an employee (director or officer) of previously was an employee (director or officer) of the client in a position to exert significant the client in a position to exert significant influence over the subject matter of the assurance influence over the subject matter of the assurance engagement engagement

For example, preparing accounting records or For example, preparing accounting records or financial statements. financial statements.


Threats to Independence Threats to Independence

• Familiarity threatFamiliarity threat - the threat that due to a long or - the threat that due to a long or close relationship with a client or employer, an close relationship with a client or employer, an auditor will be too sympathetic to their interests or auditor will be too sympathetic to their interests or too accepting of their work.too accepting of their work.

• Intimidation threatIntimidation threat – accurs when a member of the – accurs when a member of the assurance team may be deterred from acting assurance team may be deterred from acting objectively and exercising professional sceptisism by objectively and exercising professional sceptisism by threats, actual, or perceived from the directors, threats, actual, or perceived from the directors, officers, or employees of an assurance client. officers, or employees of an assurance client.

• Advocacy threatAdvocacy threat - occurs when a member of the - occurs when a member of the assurance team promote an assurance client’s assurance team promote an assurance client’s position or opinion (acting as the client’s advocate). position or opinion (acting as the client’s advocate).


Safeguards to Address ThreatsSafeguards to Address Threats

SafeguardsSafeguardsWithin Within

The Audit The Audit FirmFirm

Within Within The The

Assurance Assurance ClientClient

Created by Created by the the

Profession, Profession, Legislation, Legislation,

or or RegulationRegulation

ReadRead details :details :““Principles of Principles of

Auditing, Hayes, 2Auditing, Hayes, 2ndnd Edition”Edition”


CPA Professional StandardsCPA Professional StandardsStandard on Quality ControlStandard on Quality Control


International Standard on Quality International Standard on Quality ControlControl

ISQC 1ISQC 1This Standard on Quality Control deals with a This Standard on Quality Control deals with a firm’s responsibilities for its system of quality firm’s responsibilities for its system of quality control for audits and reviews of financial control for audits and reviews of financial statements, and other assurance and related statements, and other assurance and related services engagements.services engagements.A system of quality control consists of policies A system of quality control consists of policies designed to achieve the objective and the designed to achieve the objective and the procedures necessary to implement and monitor procedures necessary to implement and monitor compliance with those policies.compliance with those policies.ObjectiveObjective High Quality of Assurance High Quality of Assurance ServicesServices


Elements of Quality Control Elements of Quality Control StandardsStandardsThe firm shall establish and maintain a system of The firm shall establish and maintain a system of

quality control that includes policies and quality control that includes policies and procedures that address each of the following procedures that address each of the following elements:elements:1.1.Leadership responsibilities for quality within the Leadership responsibilities for quality within the firm.firm.2.2.Relevant ethical requirements.Relevant ethical requirements.3.3.Acceptance and continuance of client Acceptance and continuance of client relationships and specific engagements.relationships and specific engagements.4.4.Human resources.Human resources.5.5.Engagement performance.Engagement performance.6.6.MonitoringMonitoring


The firm should established policies and procedures The firm should established policies and procedures designed to promote an internal culture focused on designed to promote an internal culture focused on quality control.quality control.

Leadership Responsibilities for QualityLeadership Responsibilities for Quality

Elements of Quality Control Elements of Quality Control StandardsStandards

• Promoting an Internal Culture of Quality,Promoting an Internal Culture of Quality,• Assigning Operational Responsibility for the Assigning Operational Responsibility for the

Firm’s System of Quality Control.Firm’s System of Quality Control. Require CEOs/Managing partners to assume Require CEOs/Managing partners to assume

ultimate responsibility for the firms system of ultimate responsibility for the firms system of quality control.quality control.


Elements of Quality Control Elements of Quality Control StandardsStandardsRelevant ethical requirements.Relevant ethical requirements.

The firm should established policies and The firm should established policies and procedures designed to provide it with reasonable procedures designed to provide it with reasonable assurance that the firm and its personnel comply assurance that the firm and its personnel comply with relevant ethical requirements.with relevant ethical requirements.• 5 Fundamental Principles5 Fundamental Principles• Independence Independence (in assurance engagement)(in assurance engagement)..

• Firm and its personnel including network firm Firm and its personnel including network firm personnel. personnel.


Elements of Quality Control Elements of Quality Control StandardsStandardsAcceptance and continuance of client Acceptance and continuance of client

relationships and specific engagementsrelationships and specific engagementsThe firm should established policies and procedures The firm should established policies and procedures for the acceptance and continuance of client for the acceptance and continuance of client relationships and specific engagements, designed to relationships and specific engagements, designed to provide it with reasonable assurance that it :provide it with reasonable assurance that it :• is competent to perform the engagement and has the is competent to perform the engagement and has the

capabilities, including time and resources, capabilities, including time and resources, • has considered the integrity of the client.has considered the integrity of the client.• can comply with relevant ethical requirements; can comply with relevant ethical requirements;


Elements of Quality Control Elements of Quality Control StandardsStandardsHuman resourcesHuman resources

The firm should established policies and procedures The firm should established policies and procedures designed to insure that : designed to insure that : •it has sufficient personnel with the capabilities, it has sufficient personnel with the capabilities, competence, and ethical commitment to perform its competence, and ethical commitment to perform its engagements in line with professional standards and engagements in line with professional standards and regulatory and legal requirements,regulatory and legal requirements,•assign responsbility for each engagement to an assign responsbility for each engagement to an engagement partner with the appropiate capabilities, engagement partner with the appropiate capabilities, competence, authority, and time to perform the role,competence, authority, and time to perform the role,•assign appropiate staff with the necessary capabilities. assign appropiate staff with the necessary capabilities.


Elements of Quality Control Elements of Quality Control StandardsStandardsHuman resourcesHuman resources

The firm’s policies and procedures related to human The firm’s policies and procedures related to human resources include, for example : resources include, for example : •RecruitmentRecruitment•Performance evaluationPerformance evaluation•Capabilities, including time to perform assignmentsCapabilities, including time to perform assignments•CompetenceCompetence•Career developmentCareer development•PromotionPromotion•Compensation Compensation


Elements of Quality Control Elements of Quality Control StandardsStandardsEngagement performanceEngagement performance

The firm shall establish policies and procedures The firm shall establish policies and procedures designed to provide it with reasonable assurance that designed to provide it with reasonable assurance that •engagements are performed in accordance with engagements are performed in accordance with professional standards and applicable legal and professional standards and applicable legal and regulatory requirements,regulatory requirements,•and that the firm or the engagement partner issue and that the firm or the engagement partner issue reports that are appropriate in the circumstancesreports that are appropriate in the circumstancesInclude :Include :•ConsultationConsultation•Engagement quality control reviewEngagement quality control review•Documentation Documentation


Elements of Quality Control Elements of Quality Control StandardsStandardsMonitoring Monitoring

The firm shall establish a monitoring process The firm shall establish a monitoring process designed to provide it with reasonable assurance designed to provide it with reasonable assurance that the policies and procedures relating to the that the policies and procedures relating to the system of quality control are relevant, adequate, system of quality control are relevant, adequate, operating effectively, and complied with in practice.operating effectively, and complied with in practice.•On going evaluation and a periodic inspection of a On going evaluation and a periodic inspection of a selection of completed engagements, andselection of completed engagements, and•Communicate the results of the monitoring. Communicate the results of the monitoring.

Read : SPAP - Standar Pengendalian Mutu Nomor 1Read : SPAP - Standar Pengendalian Mutu Nomor 1


Quality Control & Internal ControlQuality Control & Internal Control• The system of quality control in an accounting firm The system of quality control in an accounting firm

could be mapped to the five internal control could be mapped to the five internal control elementselements that auditors are required to evaluate as that auditors are required to evaluate as part of understanding any entity being audited. part of understanding any entity being audited.

• In a firm, these five internal control elements In a firm, these five internal control elements would also be applicable to control systems in would also be applicable to control systems in place (other than quality control), such as time and place (other than quality control), such as time and billing, office workflow, expense control, and billing, office workflow, expense control, and marketing activities.marketing activities.


Internal Control Elements(ISA 315)

Firm-Level QC Elements

(ISQC 1)

Engagement-Level QC Elements

(ISA 220)Control Environment(Tone at the Top)

Leadership Responsibilities forQuality within the FirmRelevant Ethical RequirementsHuman Resources

Leadership Responsibilities forQuality on AuditsRelevant Ethical RequirementsAssignment of Engagement Teams

Risk Assessment(What Could Go Wrong?)

Acceptance and Continuance of Client Relationships and Specific Engagements

Acceptance and Continuance of ClientRelationships and Audit Engagements Risks that the report might not be appropriate in the circumstances

Quality Control & Internal ControlQuality Control & Internal Control


Internal Control Elements(ISA 315)

Firm-Level QC Elements

(ISQC 1)

Engagement-Level QC Elements

(ISA 220)Information Systems(Tracking performance)

Quality Control SystemDocumentation

Audit Documentation

Control Activities (Prevent & detect controls)

Engagement Performance

Engagement Performance

Monitoring (Are the firm’s/ engagement’s objectives being met?)

Ongoing Monitoring of the Firm’s Quality Control Policies andProcedures

Applying Results of Ongoing Monitoring to Specific Audit Engagements

Quality Control & Internal ControlQuality Control & Internal Control


CPA Professional StandardsCPA Professional StandardsStandards on Auditing (ISA/SA)Standards on Auditing (ISA/SA)(Standards for Audits of Historical Financial (Standards for Audits of Historical Financial

Statements)Statements)


International Standards on International Standards on AuditingAuditingInternational Standards on Auditing (ISAs) are issued by the International Auditing Practice Committee (IAPC) of the International Federation of Accountants (IFAC)IFAC is the worldwide organization for the IFAC is the worldwide organization for the accountancy professionaccountancy profession

The IAPC works to improve the uniformity of The IAPC works to improve the uniformity of auditing practices and related services throughout auditing practices and related services throughout the worldthe worldIndonesia telah mengadopsi penuh ISAs, Indonesia telah mengadopsi penuh ISAs, diterjemahkan kedalam bahasa Indonesia.diterjemahkan kedalam bahasa Indonesia.


Standards on Auditing Standards on Auditing Digunakan sebagai acuan dalam pemberian jasa Digunakan sebagai acuan dalam pemberian jasa

audit laporan keuangan historis.audit laporan keuangan historis. Mencerminkan ukuran mutu pekerjaan dan hasil Mencerminkan ukuran mutu pekerjaan dan hasil

audit atas laporan keuangan historisaudit atas laporan keuangan historis Auditor yang melakukan audit laporan keuangan Auditor yang melakukan audit laporan keuangan

wajib menerapkan semua ketentuan dalam wajib menerapkan semua ketentuan dalam ISAs/SA.ISAs/SA.


STRUCTURE OF INTERNATIONAL STANDARDS ON AUDITING (ISAs)• 200-299200-299 General Principles and General Principles and

ResponsibilitiesResponsibilities• 300-499300-499 Risk Assessment and Response to Risk Assessment and Response to

Assessed RisksAssessed Risks• 500-599500-599 Audit EvidenceAudit Evidence• 600-699600-699 Using The Work of OthersUsing The Work of Others• 700-799700-799 Audit Conclusions and ReportingAudit Conclusions and Reporting• 800-899800-899 Specialized AreasSpecialized Areas


International Standards on Auditing (ISAs) International Standards on Auditing (ISAs) PronouncementsPronouncements

General General Principles & Principles &

ResponsibilitiesResponsibilitiesSA 200-299SA 200-299

Risk Assessent Risk Assessent & Response to & Response to

Assessed Risks Assessed Risks SA 300-499SA 300-499

Audit Audit EvidenceEvidence

SA 500-599SA 500-599

Audit Audit Conclutions & Conclutions &

ReportingReportingSA 700-799SA 700-799

Specilized Specilized AreaArea

SA 800-899SA 800-899

SA 200SA 200

SA 210SA 210

SA 220SA 220

SA 230SA 230

SA 240SA 240

SA 250SA 250

SA 260SA 260

SA 265SA 265

SA 300SA 300

SA 315SA 315

SA 320SA 320

SA 330SA 330

SA 402SA 402

SA 450SA 450

SA 500SA 500

SA 501SA 501

SA 505SA 505

SA 510SA 510

SA 520SA 520

SA 530SA 530

SA 540SA 540

SA 550SA 550

SA 560SA 560

SA 570SA 570

SA 580SA 580

SA 600SA 600

SA 610SA 610

SA 620SA 620

SA 700SA 700

SA 705SA 705

SA 706SA 706

SA 720SA 720

SA 800SA 800

SA 805SA 805

SA 810SA 810

Using the Work Using the Work of Othersof Others

SA 500-599SA 500-599

Standar Audit (SA) Standar Audit (SA) Indonesia mengadopsi Indonesia mengadopsi

penuh ISAs penuh ISAs


CPA Professional StandardsCPA Professional StandardsStandards on Review Engagements Standards on Review Engagements (Standards for Reviews of Historical Financial (Standards for Reviews of Historical Financial

Information)Information)


Standar Perikatan Reviu Indonesia (SPR) mengadopsi Standar Perikatan Reviu Indonesia (SPR) mengadopsi penuh ISREs penuh ISREs

STRUCTURE OF INTERNATIONAL STANDARDS ON REVIEW ENGAGEMENTS (ISREs)2000 - 2699• 2400 Engagements to Review Financial 2400 Engagements to Review Financial

StatementsStatements• 2410 Review of Interim Financial Information 2410 Review of Interim Financial Information

Performed Performed by the Independent Auditor of by the Independent Auditor of the Entity the Entity


CPA Professional StandardsCPA Professional StandardsStandards on Assurance Standards on Assurance

Engagements Engagements (Standards for Assurance Engagements Other Than (Standards for Assurance Engagements Other Than

Audits and Reviews of Historical Financial Audits and Reviews of Historical Financial Information)Information)


STRUCTURE OF INTERNATIONAL STANDARDS ON ASSURANCE ENGAGEMENTS (ISAEs)3000 - 3699• 3000 – 3399 APPLICABLE TO ALL ASSURANCE 3000 – 3399 APPLICABLE TO ALL ASSURANCE

ENGAGEMENTSENGAGEMENTS• 3000 Assurance Engagements Other than Audits 3000 Assurance Engagements Other than Audits

oror Reviews of Historical Financial Reviews of Historical Financial InformationInformation

• 3400 – 3499 SUBJECT SPECIFIC STANDARDS3400 – 3499 SUBJECT SPECIFIC STANDARDS• 34003400 The Examination of Prospective Financial The Examination of Prospective Financial

Information Information • 3402 Assurance Services on Controls at a Service 3402 Assurance Services on Controls at a Service

Organization Organization Standar Perikatan Asurans Indonesia (SPA) mengadopsi Standar Perikatan Asurans Indonesia (SPA) mengadopsi penuh ISAEs penuh ISAEs


CPA Professional StandardsCPA Professional StandardsStandards on Related Services Standards on Related Services


STRUCTURE OF INTERNATIONAL STANDARDS ON RELATED SERVICES (ISRSs)4000 - 4699• 4400 Engagements to Perform Agreed-Upon 4400 Engagements to Perform Agreed-Upon

Procedures Procedures Regarding Financial Information Regarding Financial Information• 4410 Engagements to Compile Financial 4410 Engagements to Compile Financial

StatementsStatements

Standar Perikatan Jasa Terkait Indonesia (SPJ) mengadopsi Standar Perikatan Jasa Terkait Indonesia (SPJ) mengadopsi penuh ISRSs penuh ISRSs


End End

03.Standar Profesi Akuntan Publik_Update 2015

Documents

Transcript of 03.Standar Profesi Akuntan Publik_Update 2015