03.standar Profesi Akuntan Publik - Update 2015

Kuliah 3
Standar Profesi Akuntan

Publik
(SPAP)
2015 FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS PADJADJARAN
2-1
Topik Bahasan
1
Standar Profesional Akuntan Publik
Kode Etik Profesi Akuntan
Independensi Akuntan Publik
Standar Pengendalian Mutu
Standar Audit Laporan Keuangan Historis
2-2
Tujuan Pembelajaran
Setelah mengikuti kuliah ini mahasiswa diharapkan mampu
menjelaskan standar profesional akuntan publik sebagai
pedoman praktek akuntan publik yang meliputi:
Kode etik profesi akuntan dan akuntan publik
Independensi
Standar pengendalian mutu
Standar perikatan audit,
Standar perikatan reviu
Standar perikatan asurans
Standar jasa terkait
2-3
CPA Professional Standards

Standar Profesional Akuntan Publik
(SPAP)
2-4

1. Code of Ethics for Professional Accountants
2. 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
2-5
International Professional
Standards
Code of Ethics for Professional Accountants
International Standards on Quality Control (ISQCs)
International Framework for Assurance Engagements
Audits and Reviews of
Historical
Financial Information
International
Standards on Auditing
(ISAs)
International
Standards on Review
Engagements (ISREs)
Assurance Engagements Other

than Audits or Reviews of
Historical Financial Information
International Standards
on Assurance
Engagements (ISAEs)
Related Services
International Standards
on Related Services
2-6
Indonesia Professional Standards

(SPAP)
KODE ETIK PROFESI AKUNTAN PUBLIK
STANDAR PENGENDALIAN MUTU
KERANGKA UNTUK PERIKATAN
ASURANS
STANDAR
AUDIT
(SA)
STANDAR
PERIKATAN
REVIEW
(SPR)
STANDAR
PERIKATAN
ASURANS
(SPA)
STANDAR
JASA
TERKAIT
(SJT)
2-7
Professional Ethics
2-8
Ethics
Ethics & Moral :
- Ethos (Yunani) : character
- Mores (Latin) : custom.
Define :
A set of moral principles, rules of conduct, or
values.
Morality focuses on the right or wrong of
human behavior.
Ethics deals with questions about how people act
toward one another.
2-9
Ethics
Need for Ethics
Ethical behavior is necessary for a society to
function in an orderly manner.
The need for ethics in society is sufficiently
important that many commonly held ethical
values are incorporated into laws.
Ethical Conflict/Dilemmas
An ethical dilemma is a situation a person faces in
which a decision must be made about appropiate
behavior.
Auditors face many ethical dilemmas in their
business career.
2 - 10
Ethics
Resolving Ethical Dilemmas
1.Obtain the relevant facts
2.Identify the ethical issues from the facts
3.Determine who is affected
4.Identify the alternatives available to the person
who must resolve the dilemma
5.Identify the likely consequence of each
alternative
6.Decide the appropiate action.
2 - 11
Professional Ethics
Professional means a responsibility for conduct that
extends beyond satisfying individual responsibilities
and beyond the requirements of our societys laws
and regulations.
Professionals are expected to conduct themselves at a
higher level then most other members of society.
Professional ethics represent a commitment by a
profession to ethical principles.
A commitment to ethical behavior is a key element
that separates recognized professions from other
occupations.
2 - 12
Need for Ethics in Professional

Accountants
Need for public confidence
The existence of the profession is heavily
depends on the public confidence in the quality of

services provided by the profession.
Public/users cannot be expected to evaluate the
quality of professional works because their have
neither the competence nor the time for such an
evaluation.
The attitude and behavior of professional
accountants in providing auditing and assurance
services have an impact on the economic wellbeing of their community & country.
2 - 13
International Code of Ethics

for Professional Accountants
International Ethics Standards Board for Accountants
(IESBA)
2 - 14
Code of Ethics for Professional

Accountants
Part A
Fundamental
Principles
Integrity
Part B
Professional
Accountants in Public
Practice
Introduction
Part C
Professional
Accountants in
Business
Introduction
Objectivity
Professional Appointment
Potential Conflicts
Professionel
Competence &
Due Care
Conflict of Interest
Preparation & Reporting

of Information
Fees & Remuneration
Confidentiality
Acting with Sufficient

Expertise
Marketing Professional
Services
Financial Interests
Professional
Behavior
Second Opinion
Gifts & Hospitality
Inducements
Custody of Client Assets

Objectivity All Services
Independence Audit &
Review Engagements
Independence Other
Assurance Engagements
2 - 15
Fundamental Principles
Integrity
A professional accountant should be

straightforward and honest in performing
professional services.
Objectivity
The principle of objectivity imposes the obligation

on all professional accountants to be fair,
intellectually honest and free of conflicts of
interest.
Competence and Professional Due Care
A professional accountant in agreeing to provide

professional services implies that he is competent
2015
FAKULTAS
EKONOMI
UNIVERSITAS
and
due
careDAN
toBISNIS
perform
thePADJADJARAN
services.
2 - 16
Fundamental Principles
Confidentiality
Professional accountants have an obligation to

respect the confidentiality of information about a
client's (or employer's) affairs acquired in the course
of professional services.
Professional Behavior
An accountant should act in a manner consistent

with the good reputation of the profession.
Read more details :
Handbook of the Code of Ethics for Professional
Accountants
2013 Edition
2 - 17
Independence
2 - 18
Independence Requirements
The independence of the auditor from the firm
that he is auditing is one of the basic

requirements to keep public confidence in the
reliability of the audit report.
Independence adds credibility to the audit report
on which investors, creditors, and other

stakeholders depend to make decisions about a
company
Independence
is defined as having a position to
take an unbiased viewpoint in the performance
of audit tests, analysis of results, and formulation
a conclusion.
2 - 19
Independence Requirements
Independence requires :
Independence in mind reflects the auditors
state of mind that permits the audit to be
performed with an unbiased attitude;
Independence in appearance is the result of
others interpretations of this independence.
Auditors must not only maintain an independent
attitude in fulfilling their responsibilities, but the
users of financial statements must have
confidence in that independence.
2 - 20
Threats to Independence
Advocacy
Threat
Selfinterests
Threat
Treats to
Independence
Intimidation
Threat
Self-review
Threat
Familiarity
Threat
Read details :
Principles of
Auditing, Hayes, 22nd- 21
Edition
Self-interest threat - occurs when an auditor could
benefit from a financial interest in, or other selfinterest conflict with, an assurance client.
direct financial interest,
material indirect financial interest,
ability to influence client through ownership interest,
a loan of guarantee to or from assurance client,
undue dependence on total fees from an assurance
client,
concern about the posibility of losing engagement
having a close business relationship with an
engagement client,
contingent fees relating to assurance engagement,
2 - 22
Self-review threat - occurs when
1. Results of a previous engagement needs to be reevaluated in reaching conclusions on the present
engagement, or
2. When a member of the assurance team
previously was an employee (director or officer) of
the client in a position to exert significant
influence over the subject matter of the assurance
engagement
For example, preparing accounting records or
financial statements.
2 - 23
Advocacy threat - occurs when a member of the
assurance team promote an assurance clients
position or opinion (acting as the clients advocate).
Familiarity threat - the threat that due to a long or
close relationship with a client or employer, an
auditor will be too sympathetic to their interests or
too accepting of their work.
Intimidation threat accurs when a member of the
assurance team may be deterred from acting
objectively and exercising professional sceptisism by
threats, actual, or perceived from the directors,
officers, or employees of an assurance client.
2 - 24
Safeguards to Address Threats

Created by
the
Profession,
Legislation,
or
Regulation
Safeguards
Within
The Audit
Firm
Within
The
Assurance
Client
Read details :
Principles of
nd
Auditing, Hayes, 2
2 - 25
Standard on Quality Control
2 - 26
International Standard on Quality

Control
ISQC
1
This Standard on Quality Control deals with a
firms responsibilities for its system of quality
control for audits and reviews of financial
statements, and other assurance and related
services engagements.
A system of quality control consists of policies
designed to achieve the objective and the
procedures necessary to implement and monitor
compliance with those policies.
Objective
High Quality of Assurance
Services
2 - 27
Elements of Quality Control

Standards
The
firm shall establish and maintain a system of
quality control that includes policies and

procedures that address each of the following
elements:
1.Leadership responsibilities for quality within the
firm.
2.Relevant ethical requirements.
3.Acceptance and continuance of client
relationships and specific engagements.
4.Human resources.
5.Engagement performance.
6.Monitoring
2 - 28

Standards
Leadership Responsibilities for Quality

The firm should established policies and procedures
designed to promote an internal culture focused on
quality control.
Promoting an Internal Culture of Quality,
Assigning Operational Responsibility for the
Firms System of Quality Control.
Require CEOs/Managing partners to assume
ultimate responsibility for the firms system of
quality control.
2 - 29

Standards
Relevant ethical requirements.
Relevant ethical requirements.
The firm should established policies and

procedures designed to provide it with reasonable
assurance that the firm and its personnel comply
with relevant ethical requirements.
5 Fundamental Principles
Independence (in assurance engagement).
Firm and its personnel including network firm
personnel.
2 - 30

Standards
Acceptance
and continuance of client
relationships and specific engagements

for the acceptance and continuance of client
relationships and specific engagements, designed to
provide it with reasonable assurance that it :
is competent to perform the engagement and has the
capabilities, including time and resources,
has considered the integrity of the client.
can comply with relevant ethical requirements;
2 - 31

Standards
Human resources
Human resources

designed to insure that :
it has sufficient personnel with the capabilities,
competence, and ethical commitment to perform its
engagements in line with professional standards and
regulatory and legal requirements,
assign responsbility for each engagement to an
engagement partner with the appropiate capabilities,
competence, authority, and time to perform the role,
assign appropiate staff with the necessary capabilities.
2 - 32

Standards
Human resources
Human resources
The firms policies and procedures related to human

resources include, for example :
Recruitment
Performance evaluation
Capabilities, including time to perform assignments
Competence
Career development
Promotion
Compensation
2 - 33

Standardsperformance
Engagement
The firm shall establish policies and procedures
designed to provide it with reasonable assurance that
engagements are performed in accordance with
professional standards and applicable legal and
regulatory requirements,
and that the firm or the engagement partner issue
reports that are appropriate in the circumstances
Include :
Consultation
Engagement quality control review
Documentation
2 - 34

Standards
Monitoring
The firm shall establish a monitoring process
designed to provide it with reasonable assurance
that the policies and procedures relating to the
system of quality control are relevant, adequate,
operating effectively, and complied with in practice.
On going evaluation and a periodic inspection of a
selection of completed engagements, and
Communicate the results of the monitoring.
Read : SPAP - Standar Pengendalian Mutu Nomor 1

2 - 35
Quality Control & Internal Control

The system of quality control in an accounting firm
could be mapped to the five internal control
elements that auditors are required to evaluate as
part of understanding any entity being audited.
In a firm, these five internal control elements would
also be applicable to control systems in place
(other than quality control), such as time and
billing, office workflow, expense control, and
marketing activities.
2 - 36

Internal Control
Elements
(ISA 315)
Firm-Level
QC Elements
(ISQC 1)
Control Environment
(Tone at the Top)
Leadership
Responsibilities for
Quality within the
Firm
Relevant Ethical
Requirements
Human Resources
Risk Assessment
(What Could Go
Wrong?)
Acceptance and
Continuance of
Client Relationships
and Specific
Engagements
Engagement-Level
QC Elements
(ISA 220)
Leadership
Responsibilities for
Quality on Audits
Relevant Ethical
Requirements
Assignment of
Engagement Teams
Acceptance and
Continuance of Client
Relationships and
Audit Engagements
Risks that the report
might not be
appropriate in the
circumstances
2 - 37

Internal Control
Elements
(ISA 315)
Firm-Level
QC Elements
(ISQC 1)
Engagement-Level
QC Elements
(ISA 220)
Information Systems
(Tracking
performance)
Quality Control
System
Documentation
Audit Documentation
Control Activities
(Prevent & detect
controls)
Engagement
Performance
Engagement
Performance
Monitoring
(Are the firms/
engagements
objectives being met?)
Ongoing Monitoring
of the Firms
Quality Control
Policies and
Procedures
Applying Results of
Ongoing Monitoring
to Specific Audit
Engagements
2 - 38
Standards on Auditing (ISA/SA)

(Standards for Audits of Historical Financial
Statements)
2 - 39
International Standards on
Auditing
International 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
accountancy profession
The IAPC works to improve the uniformity of
auditing practices and related services throughout
the world
Indonesia telah mengadopsi penuh ISAs,
diterjemahkan kedalam bahasa Indonesia.
2 - 40
Standards on Auditing
Digunakan sebagai acuan dalam pemberian jasa

audit laporan keuangan historis.
Mencerminkan ukuran mutu pekerjaan dan hasil

audit atas laporan keuangan historis
Auditor yang melakukan audit laporan keuangan

wajib menerapkan semua ketentuan dalam
ISAs/SA.
2 - 41
STRUCTURE OF INTERNATIONAL
STANDARDS ON AUDITING (ISAs)
200-299 General Principles and
Responsibilities
300-499 Risk Assessment and Response to
Assessed Risks
500-599 Audit Evidence
600-699 Using The Work of Others
700-799 Audit Conclusions and Reporting
800-899 Specialized Areas
2 - 42
International Standards on Auditing (ISAs)

Pronouncements
Audit
Evidence
Using the Work

of Others
Audit
Conclutions &
Reporting
Specilized
Area
SA 500-599
SA 500-599
SA 700-799
SA 800-899
SA 600
SA 700
SA 800
SA 501
SA 610
SA 705
SA 805
SA 320
SA 505
SA 620
SA 706
SA 810
SA 230
SA 330
SA 510
SA 240
SA 402
SA 520
SA 250
SA 450
SA 530
General
Principles &
Responsibilities
Risk Assessent
& Response to
Assessed Risks
SA 200-299
SA 300-499
SA 200
SA 300
SA 500
SA 210
SA 315
SA 220
SA 260
SA 540
SA 265
SA 550
SA 560
SA 570
SA 720
Standar Audit (SA)

Indonesia mengadopsi
penuh ISAs
SA 580
2 - 43
Standards on Review Engagements

(Standards for Reviews of Historical Financial
Information)
2 - 44
STANDARDS ON REVIEW ENGAGEMENTS
(ISREs)
2000 - 2699
2400 Engagements to Review Financial Statements

2410 Review of Interim Financial Information
Performed
by the Independent Auditor
of the Entity
Standar Perikatan Reviu Indonesia (SPR) mengadopsi

penuh ISREs
2 - 45
Standards on Assurance
Engagements
(Standards for Assurance Engagements Other Than
Audits and Reviews of Historical Financial
Information)
2 - 46
STANDARDS ON ASSURANCE
ENGAGEMENTS (ISAEs)
3000
- 3699
3000 3399 APPLICABLE TO ALL ASSURANCE
3000 3399 APPLICABLE TO ALL ASSURANCE

ENGAGEMENTS
3000 Assurance Engagements Other than Audits
or
Reviews of Historical Financial
Information
3400 3499 SUBJECT SPECIFIC STANDARDS
3400
The Examination of Prospective
Financial
Information
3402 Assurance Services on Controls at a Service
Standar Perikatan
Asurans Indonesia (SPA) mengadopsi
Organization
penuh ISAEs
2 - 47
Standards on Related Services
2 - 48
STANDARDS ON RELATED SERVICES
(ISRSs)
4000 - 4699
4400 Engagements to Perform Agreed-Upon

Procedures
Regarding Financial Information
4410 Engagements to Compile Financial
Statements
Standar Perikatan Jasa Terkait Indonesia (SPJ) mengadopsi

penuh ISRSs
2 - 49
End
2 - 50

03.standar Profesi Akuntan Publik - Update 2015

Hochgeladen von

Dokumentinformationen

Originaltitel

Copyright

Verfügbare Formate

Dieses Dokument teilen

Dokument teilen oder einbetten

Freigabeoptionen

Stufen Sie dieses Dokument als nützlich ein?

Sind diese Inhalte unangemessen?

Copyright:

Verfügbare Formate

03.standar Profesi Akuntan Publik - Update 2015

Hochgeladen von

Copyright:

Verfügbare Formate

Kuliah 3

Standar Profesi Akuntan

2015 FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS PADJADJARAN

Standar Profesional Akuntan Publik

Kode Etik Profesi Akuntan

Independensi Akuntan Publik

Standar Pengendalian Mutu

Standar Audit Laporan Keuangan Historis

2015 FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS PADJADJARAN

2015 FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS PADJADJARAN

CPA Professional Standards

2015 FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS PADJADJARAN

CPA Professional Standards

Standards on Auditing (ISA/SA)

4. Standards on Related Services

2015 FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS PADJADJARAN

Assurance Engagements Other

Indonesia Professional Standards

2015 FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS PADJADJARAN

CPA Professional Standards

2015 FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS PADJADJARAN

2015 FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS PADJADJARAN

Need for Ethics in Professional

The existence of the profession is heavily

depends on the public confidence in the quality of

International Code of Ethics

2015 FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS PADJADJARAN

Code of Ethics for Professional

Preparation & Reporting

Fees & Remuneration

Acting with Sufficient

Gifts & Hospitality

Custody of Client Assets

2015 FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS PADJADJARAN

A professional accountant should be

The principle of objectivity imposes the obligation

Competence and Professional Due Care

A professional accountant in agreeing to provide

Professional accountants have an obligation to

An accountant should act in a manner consistent

2015 FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS PADJADJARAN

that he is auditing is one of the basic

Independence adds credibility to the audit report

on which investors, creditors, and other

2015 FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS PADJADJARAN

2015 FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS PADJADJARAN

2015 FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS PADJADJARAN

2015 FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS PADJADJARAN

Safeguards to Address Threats

2015 FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS PADJADJARAN

CPA Professional Standards

Standard on Quality Control

2015 FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS PADJADJARAN

International Standard on Quality

2015 FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS PADJADJARAN

Elements of Quality Control

quality control that includes policies and

2015 FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS PADJADJARAN

Elements of Quality Control

Leadership Responsibilities for Quality

2015 FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS PADJADJARAN

Elements of Quality Control

The firm should established policies and