Attestation and

Assurance Service
Annisa Aulia (11150820000005)

Nada Melati Sukma (11150820000006)

STUDENT CONCEPTUAL FRAMEWORK

Case study Honesty

Critical thinking Emphaty

Creative thinking Dicipline

Comprehend Confident

Communication Ethos
skill

Islam, Iman, Ihsan

 01 . Assertation and Assurance Service

Learning 02 Compilation Service and Review Control

Objective
03 Consultant Service and Internal Auditing Service

04 Other Service & Type of Reports

Assertation and
Assurance Service
Universe Of Assurance Services

Assurance Services are independent professional services

that improve the quality of informations, or its context,
for decision makers.
Financial Statement
Audits
Figure 20-1 (Universe Of Assurance
Services)
Levels Of Assurance
 Audit of examination-level assurance
 Review-level assurance
 Agreed-upon procedures
 No assurance
Figure 20-3 (Assurance/Service Matrix)
 Types Of Engagements
 Statements on auditing standards
 Statements on standards for attestation engagements
 Statements on standards for accounting and review services
Accepting and Performing Attest Engagements
 Management consulting engagements in which the practitioner is engaged to provide advice or
recommendation to a client
 Engagements in which the practitioner is engaged to advocate a client’s position
 Tax engagements in which a practitioner compiles financial statements
 Engagements in which the practitioner’s role is solely to assist the client
 Engagements in which a practitioner is engaged to testify as an expert witness in accounting, auditing,
taxation or other matters
 Assurance services
Attestation Standards
Extend the attest function
beyond historical financial
statements

Allow the CPA to give

assurances on the assertions

Provide for attest services

Complients and
Review Control
Review Financial Statements
Unsual or complex situations that may have an
effect on the financial statements
The status of uncorrected misstatement during the
previous engagements
Significant journal entries and other adjustments
Communication from regulatory agencies
Compilation of Financial Statements
To Present in the form of financial statements information
that is representation of management without undertaking
to express any assurance on the statements.
Other Assurance Service
and Internal Auditing
Service
Other Assurance Service

CPA Risk
1 2
CPA Performance CPA Elder Care
3 Simple
PowerPoint
5
Advisory View
What is Internal Auditing?
Internal

Independent and Objective

Systematic, disciplined approach

Help an organization accomplish its Objectives

 Code of Ethics
Atribute Standards Performance Standards

Consulting Service Implementation Standard

Managing and Objective
Assurance Service Implementation Standard

Independance and
objective
Nature of Work
Proficiency & Due
Profesional Care
Engangement Planning
Quality Assurance &
Complience Engangement Performance

Communicating Result

Monitoring Progress

Guidance Practice Advisories

Guidance-Development & Practics Aids

Standar Praktik II A

Independency

Professional Judgment

Ruang Lingkup Pekerjaan

Pelaksanaan Pekerjaan Audit

Pengelolaan Departemen Auditing

Internal
 Relationship with External Auditor
Internal Auditor External Auditor

Employer Companies and CPA Firms

governmental units
National Organization Institute of Internal American Institute of
Auditors (IIA) Certified Public
Accountants (AICPA)
Certifying Designation Certified internal auditor Certified Public Accountant
(CIA)
Licence to Practice no Yes

Primary Responsibility To board of directors To third Partners

Scope of Audits All activities of an Primarily financial

organization statements
Other SAS Engagement
and Type of Reports
 Special Reports

Financial statements

Specified elements, account, or items of a financial statements

Compliance with aspects of contractual agreements or regulatory

Financial presentations

Financial information
Other Comprehensive Bases Of Accounting

basis used to comply basis that uses a

with the requirements definite set of criteria

basis used to file the

The cash receipts and
entity’s income tax
disbursements basis
return
The
auditor’s An introductory paragraph
special
report on A scope paragraph
financial
statements An explanatory paragraph
prepared on
an
OCBOA: An opinion paragraph
Special Report
Thanks!
Any question?