Judul : Why Should The Financial Statements Be Audited?
link : Why Should The Financial Statements Be Audited?
Why Should The Financial Statements Be Audited?
Financial reports need to be audited to provide information about the company. To meet the information needs of various parties for financial information, testing between finance and financial statements is needed. Test method known as auditing conducted by public accountants as an independent party.
The obligation to submit financial reports to external supervision is justified on the assumption that the public should not be disappointed. If there are no good financial statements that are intentional and unintentional, therefore financial statements that have not been audited have no reasonableness by those interested in the financial statements.
Types of Audit Opinions
OPINION CHARACTERISTICS
Reasonable without exception
(unqualified opinion) Financial statements appear in accordance with accounting standards
(PSAK / IFRS / SAP)
Fair with exceptions (quality opinions) Financial statements can be linked
to the owner \
who has the right nature for the
excluded position
so as not to make a wrong decision.
Unreasonable (bad opinion) Wear reports are not issued in accordance
with accounting standards
(PSAK / IFRS / SAP).
Refusing a disclaimer of opinion Something that is of material value
cannot be done
by the auditor because there is
insufficient evidence
from audit management
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