JENIS-JENIS PENDAPAT AUDITOR (OPINI AUDITOR)
JENIS-JENIS PENDAPAT AUDITOR (OPINI AUDITOR)
Abstract
Opini audit merupakan bagian yang tidak terpisahkan dengan laporan audit. Opini yang diberikan oleh auditor merupakan pernyataan kewajaran dalam semua hal yang material, posisi keuangan dan hasil usaha serta arus kas sesuai dengan prinsip akuntansi berterima umum. Ada lima opini yang dapat diberikan oleh auditor berdasarkan audit atas laporan keuangan kliennya, yaitu Unqualified Opinion, Unqualified Opinion With Explanatory Language, Qualified Opinion, Adverse Opinion dan Disclaimer Opinion. Opini tersebut diberikan berdasarkan kondisi tertentu yang harus dapat dipahami oleh auditor.
Dalam pelaksanaan proses audit, auditor tidak hanya dituntut untuk melihat hal-hal yang disajikan dalam laporan keuangan, tetapi juga harus melihat eksistensi kelangsungan hidup usaha entitas. Oleh karena itu auditor harus mempertimbangkan secara cermat adanya gangguan atas kelangsungan hidup usaha entitas (going concern) untuk suatu periode supaya opini yang diberikan lebih bermutu
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