kasus 2_kelompok 2

7/24/2019 Kasus 2_kelompok 2

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KASUS 2PERIKATAN AUDIT DENGAN

KLIEN BARU DAN KEWAJIBAN

HUKUM AUDITOR

KELOMPOK 2

DAISY KUSUMANINGTYAS(125020300111029)

MARIATUL ULFA MANSYUR (125020300111034)

ANNISA RACHMASARI (125020300111050)


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LATIHAN


3/38

SOAL 1

Lih! "#$i%& 2' & 2'' D%i

i&*+%#,i -&. i/%i& $

,, " "/&.$i"h / *+%#"i%

!/%,/!


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Lampiran 2.aKAP Adi Susilo dan Rekan

ANALISIS KEWAJIBAN HUKUM POTENSIAL

K"i/& P+!/&,i" PT' M6 M#%

Ti$/ P/%i!& P/%i!& Ai!

F+%#"i% Dii,i O"/h A%i/* E**/&i T&.." 20 7&i 2010

1' A$h "i/& $+!/&,i" #/%$& $/%,h& $%ii ! $/%,h& $"i8

K"i/& $+!/&,i" #/%$& $/%,h& $%ii

2' E",i /6i& $+!/&,i" $ "i/& ,/.i +&,//&,i -&. !i#" 6i $/%i!&

i!/%i# +"/h KAP AS:R'

KAP 6i #/&./",i "$+%& ; "$+%& -&. h%, i! $/%,h& /%,%&

$/%!%& ; $/%!%& h# -&. /%" i I&+&/,i & h%, i!!i +"/h "i/&'

3'


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4' Di,,i& /#&.i&& h $ih /!i. "i& !/%"i! "# ,! $+,i,i i#&

#/%/ $! #/&.,/, "$+%& /&.& "i/& $+!/&,i"' Pih !/%,/! i,/!

foreseeable beneficiaries'

K/#&.i&& $ih /!i. "i& -&. -&. $! #/&.,/, "$+%& /&.&

"h PT S#,&. -&. ,! i&i $%+&- ,/&. ii,!%i,i& +"/h PT M6

M#%'

5' E",i /6i& h# -&. $! !i#" /%i!& /&.& $ih /!i. i

-&. ,! i&i #$& -&. $+!/&,i" /!i KAP AS:R #/&/%i# $/%i!& i!'

KAP 6i #/"& /",i /6i& h# .% //$&&- !i !i#"

$/%#,"h& "# $/%i!& i!' P/#/%i& //&&.& ,/=% !/., !$&

!/%,i%! i&..$ ,/.i //&&.&-&. ,//&%&- ! ,/,&..h&-' D"#

,i!,i i#& !i //&&.& -&. i/%i& i ,/=% !/., !$&!/%,i%! ,/+%&. >./&? !/!$ $! #/&.i! >$%i&,i$"?' D"# h" i&i

>./&?i!& #/#i"ii //&&.& -&. !/%"ih!' H# /./&& !i $!

!/%!, $ ,,@,, i#& ./& #/#i"ii //&&.& -&. ,/,&..h&-

i -&. i/%i& ,/=% !/., !$& !/%,i%!'


6/38

Lampiran 2.bKAP Adi Susilo dan Rekan

INFORMASI DARI AUDITOR PENDAHULU

K"i/& P+!/&,i" PT' M6 M#%

F+%#"i% Dii,i O"/h KAP Ai S,i"+ & R/&

Ai!+% $/&h" KAP U#% & R/&

T&.." &=% 15 7&i 2010

1' Di,,i& /",i i!+% $/&h" #/&./&i i&!/.%i!, #&6/#/& "i/& $+!/&,i"'

M/&%! i!+% $/&h" L&../&. S&!+,+ & ,/"%h ,!**&- #,ih %&. #/#i"ii i&!/.%i!,'H" i&i i, i"ih! %i $/&+"& i !, h,i" %i "$+%& /&.& !/%h" -&. &

i&.$&' H" i&i !/%6i %/& &- /h!i%& L&../&. S&!+,+ /$ $/#/.&.

,h#&-' L&../&. !! i" $/#/.&. ,h#&- & $/%.i #/&i&.."& $/%,h& %/&

!! #/&."#i /%.i&'

S/$/%!i -&. !/"h #i !"i,& ,/ii! i!, h,&- L&../&. %&. #/#i"ii i&!/.%i!, & h"

i&i #&-/& //%$ $/%/& &!% "i& A&- /!i,/,i& $/&.& &i"i i&/,!,i !, $%+$/%!i !++ i ,i+%6+ ,//,%' P/#i"i #/&+" &!

#/&"i,& &i"i -&. i"$+%& &! $%+$/%!i !/%,/!' P/"$+%& ,/! $%+$/%!i /%,% i- hi,!+%i, -&. #/&%! i!+% $/&h" ,/.i/,"h& $/&-6i&

-&. #!/%i" "# "$%& /&.& & #/&.h"&.i i!/%i!&&- $/&$! 6% !&$ ,-%!'

F// i! -&. !i ,/,i /&.& ,!&% $%+$+%,i+&"

2' A$h i!+% $/&h" #/&.&.$& /!i,/!6&&- /&.& #&6/#/& $/%,h&

#/&./&i $%i&,i$ &!&,i $%+,/% i! ! #,"h ,i.&i*i& -&. ,/%$8 7i i-

/,%i$,i& /&.& "/&.$ #/&./&i /!i,/!6& !/%,/!

Ai!+% !/%h" #/#/%i& i&i,i $/%#,"h& i! -&. =$ $+!/&,i" !/%i! "i/& $+!/&,i"


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3'


8/38

SOAL 2


9/38

Daftar khusus mengenai dokumentasiaudit KAP Umar dan Rekan ataslaporankeuangan P !a"u !akmur #ang

perlu die$aluasi oleh KAP AS%R1'


10/38

4' H"@h" -&. i#i&!& /!/%&.& +"/h i!%+ $/&..&!i h%,

#/&=$ I&*+%#,i -&. /#&.i&& /%i!& /&.& i&!/.%i!,

#&6/#/&' K/!i ,/$!& /&.& #&6/#/& #/&./&i $/&/%$&

$%i&,i$ &!&,i $%+,/% i! ! ,+"@,+" ,i.&i*i& -&. ,/%$'

Ai!+% $/&..&!i h%, #/#i&! "i/& .% #/#/%i& iBi& /$

i!+% $/&h" &! #/#$/%+"/h& i!+% $/&..&!i #/"&%/i/ !, /%!, /%6 i!+% $/&h"

5' I!/# -&. h%, i%/i/ KAP AS:R "h -&. /%h&.& /&.&

,/! $/%,h& i Si+%6+' 7%&" $/&-/,i& Mi,"&- $ hi%

$/%i+/ &!&,i i$!,& &! #/&-,!& &i"i $%+$/%!i

&.&&!++ ,//,% 10 ,/hi&.. /,%&- /& $/&-,!& ./&.

-&. i!/!$& $ $/%i+/ !/%,/! ,//,% R$ 1'4'000'000 (R$1'4'000'000 10) -! 6%&" $/&-/,i& $ !&.." 31 D/,/#/%

2009 "h


11/38

SOAL &


12/38


13/38

SOAL '


14/38

Dampak dari KAP AS%R dalammenerima P !a"u !akmur dalammenerima perikatan audit.

D#$ -&. !i#" $ /$!,& KAP AS:R

"# #/&/%i# PT M6 M#% #/&6i "i/&&-

#/&%! SOA !i!"/ 2 ,/,i 209 -i! $/%!%&

$/#/%i&!h -&. #/&.!% #/&./&i ,!&%i&/$/&/&,i /&.& #/#$/%!i#&.& %&

& ,i*! i,&i, KAP ,/%! %& & ,i*! i,&i, %i

"i/& KAP' D& KAP AS:R &! $/%!# "i&-

#/&.i! $/%,h& -&. & .+ $"i=' 7iKAP AS:R 6. h%, !/%"/ih h" !/%*!% i


15/38

S#arat(s#arat dari )AP*PA!tentang KAP go publi+

6i #/#i"ii /h"i& "# i&.

$,% #+" /&.& #/&.i!i

$/&ii& $%+*/,i -&.i,/"/&..%& FAPM IAPI #i&i#" 30

,!& %/i! $%+*/,i

M/&6i &..+! IAPI

T/%hi&% %i /&!%& /$/&!i&.& &

#/&6. i&/$/&/&,i


16/38

Apakah KAP AS%R mampumemenuhi s#arat tersebut,

M/&%! /"+#$+ #i KAP /"# i,

#/#/&hi ,-%! %i


17/38

SOAL -


18/38

Pes#aratan tambahan #ang harusdipenuhi P !a"u !akmur untuk men"adiperusahaan publik terbuka

S%&/,@O"/- A=! #/6i& $/%,h& &!

#/&.&.$& i&*+%#,i $$& & ,/# $ /&!i!,

!6& h,, & /*/&- ,! i&i ! #, /$& +&i,i

/&.& $/%,h&'

D"# SOA Ti!"/ 3 ,/,i 301 i6/",& h ,"h ,/+%&. +#i!/

i! h%,"h -&. #/&.,i i&. /&.&'

M/&,-%!& &! #/"& *"" i,="+,%/ /$ $% $/#/.&.

,h# /%i!& /&.& !%&,,i /&.& -&. /%,i*! +#$"/,'

M/&%! SOA !i!"/ 4 ,/=!i+& 404 $/%,h& $"i 6i #/&./",i"$+%& $/&./&"i& i&!/%&"'

T&..&. 6 #&6/#/& &! #/#$/%!h&& ,!%!%

$/&./&"i& i&!/%&" -&. #/#i & $%+,/% $/"$+%& /&.&

& /%i,i !h& *i," $/&/%i!& /*/!ii!, ,!%!% $/&./&"i&

i&!/%&" & $%+,/% /&.& /#i!/&'


19/38

!asalah #ang harus diaspadaiperusahaan dalam mengambilkeputusan men"adi perusahaan publik


20/38

RISET


21/38

SOAL 1

T"i,"h ,/h %i& "# /&!

"$+%& %i,/! -&. #/&/,%i$,i&

!6& %i ,/hpeer review!

Di,,i& ",& #/&./&i $/&!i&.&-peer review & !i$/ $/&.6i& $ -&.

i"&


22/38

u"uan dari peer re$ie/ alasan pentingn#apeer re$ie/ dan tipe pengu"iann#a

1' T6& %/i/ #!

. &! #/&i"i $h KAP !/%,/! !/"h #/#i"ii

/i6& & $%+,/% -&. "- &! #/",&&

9 /"/#/& $/&./&"i& #! & $h KAP !/%,/!

!/"h #/",&&&- /&.& i'. KAP -&. #/&6i &..+! F+%# A&!& P,% M+"

h%, i %/i/ ,/%&.@%&.&- 3 "i ,/!h&'

U##&- %/i/ i"& +"/h KAP -&. i!&6

+"/h KAP -&. /%,&.!&

. U&! ,/#/&!% i&i ,/.i& /,% %/i/ #!

i"& +"/h


23/38

2' A",& $/&!i&.&- %/i/ #!

. R/i/ #! /%#&*! .i $%+*/,i #$& .i

$/%,h& i! ,/&i%i

. D/&.& #/#&! $/%,h& "i& &! #/#/&hi ,!&%

$/&./&"i& #! $%+*/,i & #/#$/%+"/h /&!&.&%i $/&i&.!& i&/%6 & i! -&. /%#! !i&..i

. P/%,h& -&. i %/i/ $& $! #/#$/%+"/h

/&!&.& $i" ##$ #/&i&.!& ,i,!/# /%6

#/%/ #/&6i "/ih i ,/hi&.. %/$!,i & /*/!i*i!,

#/&i&.! & #/&.%&.i /#&.i&& #/&$! !&!!&h#' T/&! ,6 %/i/ #! i&i #/#!h& i-'

T/!$i ,/"" !i#" "i &!% i- & /&!&.&'


24/38

3' Ti$/ $/&.6i&

Di !h& 1990 IAI #/""i KAP #/#/&! S/,i P/&./&"i&

M! A&!&,i P"i -&. /%!&..&.6 &! #/#&!

KAP "# #/%#,& & #/",&& ,!&%

$/&./&"i& #!


25/38

S/#i"& E"/#/& P/&./&"i& M! #/&%! $/+#&

IAI

I&/$/&/&,i

P/&.,& P% Ai!+%

K+&,"!,i S$/%i,i

P/&.&.!& Ai!+%

P/&./#&.& P%+*/,i+&"

P%+#+,i P/&/%i#& & P/#/"ih%& H&.& /&.& K"i/&

I&,$/,i


26/38

SOAL 2

KAP U#% & R/& h%, #/&.#i"

/$!,& #/&./&i !i&.! #!/%i"i!,

,! #,"h' T"i,"h ,/h %i&

"# /&! "$+%& %i,/! -&.#/&/,%i$,i& #/!+/ -&.

i.&& +"/h i!+% "#

#/"& $/&i"i& !/&!&.

#!/%i"i!, !/%,/!


27/38

!etode penilaian materialitasoleh KAP

M/&%! Fi&&=i" A==+&!i&. S!&%,


28/38

K//"i%& "# "$+%& /&.&

#/&=&.$

1' K/,"h& "# $/&.#$"& !

$/&.+"h& ! -&. #/&6i ,#/%$/&-,&& "$+%& /&.&'

2' E,!i#,i &!&,i -&. !i #, "

-&. !i#" %i /=/%++h&'

3' K//"i%& "# $/&/%$& $%i&,i$ &!&,i-&. /%i!& /&.& 6#"h ",i*i,i

=% $/&-6i& ! $/&.&.$&'


29/38

D"# #/%/&=&& ,! i! i!+%

h%, #/&i"i #!/%i"i!, $ !i&.!

$/&i"i& #!/%i"i!,

1' Ti&.! "$+%& /&.& %/& $/&$!i!+% #/&./&i /6%& #/", ,#$i

"$+%& /&.& ,/=% /,/"%h&'

2' Ti&.! ,"+ & %/& i!+% #/&.6i

," & "# #/#$/%+"/h /,i#$"&/,/"%h& !, /6%& "$+%&

/&.&'


30/38

Th$& & *!+%@*!+% $/&/%$& #!/%i"i!,

-&. #/#$/&.%hi $/%!i#&.&

1' M/&/!$& $/%!i#&.& " !/&!&. #!/%i"i!,

2' A"+,i $/%!i#&.& " !/&!&. !i&.!

#!/%i"i!, /"# ,/.#/&@,/.#/&

3' M/&./,!i#,i !+!" /,"h& $/&&-6i& -&.

!/%$! "# ,/.#/&

4' M/&./,!i#,i /,"h& $/&-6i& .&.&

5' M/#&i&.& &!% /,!i#,i .&.& &$/%!i#&.& " ! $/%!i#&.& -&. !/"h

i%/i,i !/&!&. !i&.! #!/%i"i!,


31/38

SOAL &

K/!/%"i!& i!+% "# $/%% h#

,/#i& #/&i&.! i //%$ //

!/%hi%' T"i,"h ,/h %i& "#

/&! "$+%& %i,/! -&. #/&/,%i$,i&h&.& $%+*/,i &!& $"i /&.&

/6i& h# M/&.$ h&.&

i!+% /&.& /6i& h#

#/&i&.! hi%@hi% i&i 8 A$ -&. !/"hi"& $%+*/,i !/%i! &! #/&.h$i

$/%#,"h& i&i 8


32/38

0ubungan profesi akuntan publikdengan kea"iban hukum

Akuntan publik "h &!& -&. !/"h

#/#$/%+"/h iBi& &! #/#/%i& 6,

,/,i /!/&!& -&. /%" ,/&.&kantor akuntan publik "h & ,h

-&. ii%i& /%,%& h# I&+&/,i

& !/"h #/&$!& iBi& ,h %i $ih

-&. /%/&&.'


33/38

P/&..& 6, $%+*/,i &!& $"i !i

,/ii! & &- $ih -&. !/%i!

,/$/%!i $/#/.&. ,h# $/#/%i&!h i&/,!+%

"" # 6, $%+*/,i &!& $"i h%,

i$/%!&..&.6& /$ $ih@$ih

-&. /%/$/&!i&.&'

A!, $/%&-!& i!, # ,/+%&.&!& $"i h%, #/&6"&& !.,&-

,/,i /&.& ,!&% & +/ /!i $%+*/,i

-&. i!/!$& +%.i,,i ,/%! #/&.i!i$/%!%& $/%&&.@&&.& -&. /%"'

o e


34/38

o eProfesi

A"h ,i,!/# &+%# ! !%& -&. i!"i, ,/=% 6/",

& !/., ,/%! !/%$/%i&=i -&. h%, i!!i &i",&& +"/h ,/+%&. -&. /% "# +%.&i,,i'

T6&&- "h #/#/%i $/"-&& h,, "#

#,-%! !&$ #/#/#!i&.& /$/&!i&.& $%ii

! /"+#$+'


35/38

Kea"iban Akuntan Publik

!/%$! 5 ("i#) /6i& &!& $"i &

KAP -i!

1'


36/38

Larangan Akuntan Publik

A&!&,i P"i i"%&. #/"& 3 (Ti.)

H" -i!

1' M/#/%i& 6, i! ## !, "$' K/&.&

&! "i/& -&. ,# /%!%&@!%! "# !

3 !h&'2' L%&.& &! #/#/%i& 6, 6i !i $!

/%!i& i&/$/&/& !/%h$ $/&.,& ("i/&)

3' M/%&.$ 6!& -&. !i i$/%+"/h& +"/h/!/&!& $/%&&.@&&.&'

,/&.& KAP h%, #/&6hi 4(E#$!)


37/38

,/&.& KAP h%, #/&6hi 4(E#$!)

L%&.& -i!

1' M/#/%i& 6, /$ ,! $ih 6i !i

$! /%!i& i&/$/&/&

2' M/#/%i& 6, i! !, $' K/&.& &!

"i/& -&. ,# /%!%!@!%! J5 !h&

3' M/#/%i& 6, -&. /%i!& /&.&&!&,i /&.& & #&6/#/&

4' M/#$//%6& ! #/&..&& 6,

!/%,+,i,i -&. #/&+" ! !i /%,/i#/#/%i& /!/%&.& -&. i$/%"& "#

%&. $/#/%i,& !/%h$ &!& $"i &

KAP'

i d k ! l 0 k


38/38

indakan !elaan 0ukum

1' S/!i$ $ih -&. #/&$! /%.i& ,/.i

i! %i $/"&..%& A&!& P"i & KAP$! #/&&!! .&!i %.i ,/=% $/%! &

$i&

2' M/#/%i& $/%&-!& -&. !i /&%

+#/& $", ! i$",&'

3' M/"& /=%&.& /!i66%& !

/""i&

4' M/&.h&=%& ! #/&.hi"&.& /%!, /%6i! ! +#/& "i&'

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