AUDIT REPORT
PAPER
PT TELKOM Tbk
IMAS RAHAYU CHANDRA (36110005)
NURUL HUDA (36110007)
ELISA WENTARI (36110010)
SALTIAH (36110018)
ACCOUNTING
DEPARTMENT
STATE
POLYTECHNIC OF UJUNG PANDANG
2013
A.
DEFENITION OF AUDIT
Whittington and Panny (2001:5) said that, “auditing is
an examination of a company’s financial statements by a firm of independent
public accountants. The audit consists of a searching investigation of the
accounting records and other evidence supporting those financial statements. By
obtaining an understanding of the company’s internal control, and by inspecting
documents, observating of assets, making inquires within and outside the
company, and performing other auditing procedures, the auditors will gather the
evidence necessary to determine whether the financial statements provide a fair
and reasonably complete picture of the company’s financial position and its
activities during the period being audited”.
According to Sokrisno Agoes (2004:3), “audit is an
critical and sistematic examination, by independent person, to the financial
statement have been arrange by management, along with accounting record and
supporting evidence, and the purpose to give the opinion about reliable of this
financial statements.
B.
PURPOSE OF AUDIT
a.
Completeness, to ensure the all of the transaction are
recorded in journal actually.
b.
Accurancy, to enactive the transaction and the account
are recorded as real amount, real calculation, classified, and accurate.
c.
Existence, to ensure that all of the right and the
liability have existence by the date, so the recorded transaction actually
happend and not fictif.
d.
Valuation, to ensure that general accepted of
accounting priciple have applied rightly.
e.
Classification, to ensure that the transaction in
journal are classified rightly. If related to balance, so the entered amount
have classified rightly.
f.
Cut-Off, to ensure that the transaction that near with
balance that recorded on accounting period. Possible wrong transaction is a transaction
are recorded resemble to the end of the period
g.
Disclosure, to ensure that account balance and
disclosure rules have qualified explain in financial statement and explain
clearly in footnote of the report.
C.
TYPES OF AUDIT
a.
General audit is a general examination
from financial statement do it by independent public accountant with the deals
to give the opinion about the reliability for all of the financial statements.
b.
Special audit is a limited examination do
it by independent public accountant, and the end of examination do not must
give opinion about the reliability generally.
c.
Management audit is an exammination about
operation activity of the company, include the accounting policy and
operational policy that have decided by management, to know that the operation
activity have do effectively, effisien, and economyicly.
d.
Compliance audit is an examination by
internal auditor of the company, due to financial statement and company’s
accounting notes, or the obedience of management policy that have decided.
e.
Internal audit, is an audit do it by
company internal auditors, due to financial statements and company accounting
report, or obedience to the company policy that have been decided.
f.
Computer audit is an examination by
independent public accountant to the company that prosessed accounting data by
using electronic data processing system.
D.
AUDIT PROCEDURES
a.
Recording accounting system, the first step in audit
procedure is decide and ensure the system use to record the transaction.
b. Preliminary
evaluation.
c. Compliance
tests, such as checking transaction as an obedience proof.
d. Match the
financial statements as the principle basis of recording transaction, at the
end of period, very importance to checking the account in financial statement
suitable to basic recorded use.
e. Substantive
tests, design to support or correct the balance and transaction in financial
statement.
f. Comprehensive
analysis
g. Detailed
tests.
h. Ensure
compliance organization account code.
i.
Ensure compliance with accounting standards.
j.
Truth and honesty tests
k. Analytical
tests
l.
Audit events after the balance sheet date
m. Management
report tests
n. Representation
letter
o. Partner or
auditor review the audit work that has been done
E. TYPES OF AUDIT’S OPINION
a.
Unqualified opinion, the financial
statement serve qualifiedly, in all of material matter, financial position,
work result, equity exchange, and the cash flow of an entity according to
general accepetd of accounting principle in Indonesia.
b.
Unqualifeid opinion with explanatory
language is an opinion that give by auditor if there are specific events that
require auditor to add expalantion paragraph in audit report eventhough did not
influence an unqualified opinion.
c.
Qualified opinion, the auditor sure about
their audit basic, that in financial statement there are diverge about general
accepted of accounting principle, have material impact.
d.
Adverse opinion, the financial statement
didn’t serve by relieable about the financial position, equity exchange and the
general accepted of accounting principle in Indonesia.
e.
Desclaimer opinion, is there are no
opinion for auditor.
F.
AUDIT REPORT OF PT TELKOM Tbk
The auditor have audited the financial
statement of PT Telkom Tbk for year 2011 and they said that this financial
statement was fair and free from errors of the report. So the auditor explain
that PT Telkom Tbk have unqualified opinion in their financial statement. This
opinion give impact for many side that have relation to the company, such as:
a.
Company : Can improve company’s
performance
b.
Investor : Improve the trusted of the
investor and attractive the other investor
c.
Creditor : More trusted and interest to
give the debt
d.
Customer : Improve the customer’s trusted
e.
Government : Give an actual information
abaout tax
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