Standar Profesi Akuntan Publik

(SPAP)

©2018 FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS PADJADJARAN 2-1

 1 Standar Profesional Akuntan Publik

2 Kode Etik Profesi Akuntan

3 Independensi Akuntan Publik

4 Standar Pengendalian Mutu

5 Standar Audit Laporan Keuangan Historis

©2018 FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS PADJADJARAN 2-2

 Peraturan

1. UU No.5 Tahun 2011

2. PP No.20 Tahun 2015
3. PMK No.154/PMK.01/2017
4. PMK No.155/PMK.01/2017

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 CPA Professional Standards

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

©2018 FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS PADJADJARAN 2-4

 International Professional Standards
Code of Ethics for Professional Accountants

International Standards on Quality Control (ISQCs)

International Framework for Assurance Engagements

Audits and Reviews of Assurance Engagements Other than

Historical Audits or Reviews of Historical
Financial Information Financial Information

International Standards International Standards on

on Auditing (ISAs) Assurance Engagements
(ISAEs)
International Standards
on Review Engagements Related Services
(ISREs)
International Standards on
Related Services
©2018 FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS PADJADJARAN 2-5
 Indonesia Professional Standards (SPAP)
KODE ETIK PROFESI AKUNTAN PUBLIK

STANDAR PENGENDALIAN MUTU

KERANGKA UNTUK PERIKATAN ASURANS

STANDAR STANDAR STANDAR STANDAR

AUDIT PERIKATAN PERIKATAN JASA
(SA) REVIEW ASURANS TERKAIT
(SPR) (SPA) (SJT)

Asurans Non-asurans
©2018 FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS PADJADJARAN 2-6
 CPA Professional Standards
Professional Ethics

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 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.

©2018 FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS PADJADJARAN 2-8

 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.

©2018 FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS PADJADJARAN 2-9

 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.

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 Professional Ethics
Professional means a responsibility for conduct that extends
beyond satisfying individual responsibilities and beyond the
requirements of our society’s 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.

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 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 well-being of their community & country.

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

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 Code of Ethics for Professional Accountants

Part A Part B Part C

Fundamental Professional Accountants Professional Accountants
Principles in Public Practice in Business
Integrity Introduction Introduction
Objectivity Professional Appointment Potential Conflicts

Professionel Conflict of Interest Preparation & Reporting

of Information
Competence & Second Opinion
Due Care Acting with Sufficient
Fees & Remuneration
Expertise
Confidentiality Marketing Professional Financial Interests
Professional Services
Inducements
Behavior Gifts & Hospitality
Custody of Client Assets
Objectivity – All Services
Independence – Audit &
Review Engagements
Independence – Other
Assurance Engagements 2 - 14
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 Fundamental Principles
Integrity
Prinsip integritas mewajibkan setiap Akuntan Profesional
untuk
• bersikap lugas dan jujur dalam semua hubungan
profesional dan hubungan bisnisnya.
• berterus terang & selalu mengatakan yang sebenarnya

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 Fundamental Principles
Objectivity
Prinsip objektivitas mewajibkan semua Akuntan Profesional
untuk
• tidak membiarkan bias, benturan kepentingan, atau
pengaruh tidak sepantasnya dari pihak lain, yang dapat
mengurangi pertimbangan profesional atau bisnisnya.
• tidak akan memberikan layanan profesional jika suatu
keadaan atau hubungan menyebabkan terjadinya bias
atau dapat memberi pengaruh yang berlebihan terhadap
pertimbangan profesionalnya.

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 Fundamental Principles
Competence and Professional Due Care
Prinsip kompetensi & kehati-hatian profesional mewajibkan
setiap Akuntan Profesional untuk:
• Memelihara pengetahuan dan keahlian profesional pada
tingkat yang dibutuhkan untuk menjamin klien atau
pemberi kerja akan menerima layanan profesional yang
kompeten; dan
• Bertindak cermat dan tekun sesuai dengan standar
teknis dan profesional yang berlaku ketika memberikan
jasa profesional.

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 Fundamental Principles
Competence and Professional Due Care - contd
Kompetensi Profesional
• Mensyaratkan pertimbangan yang cermat dalam
menerapkan pengetahuan dan keahlian profesional
untuk jasa yang diberikan.
• Kompetensi profesional mencakup :
a) Pencapaian kompetensi profesional;
– Pendidikan, pengalaman. sertifikasi
b) Pemeliharaan kompetensi profesional.
– Pengembangan professional berkelanjutan

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 Fundamental Principles
Confidentiality
Tidak melakukan hal berikut:
• Mengungkapkan informasi rahasia yang diperoleh dari
hubungan profesional dan hubungan bisnis kepada pihak di
luar Kantor Akuntan atau organisasi tempatnya bekerja
tanpa diberikan kewenangan yang memadai dan spesifik,
kecuali jika terdapat hak atau kewajiban secara hukum atau
profesional untuk mengungkapkannya,
• Menggunakan informasi rahasia yang diperoleh dari
hubungan profesional dan hubungan bisnis untuk
keuntungan pribadi atau pihak ketiga.

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 Fundamental Principles
Professional Behavior
Prinsip perilaku profesional mewajibkan setiap akuntan
profesional untuk
• mematuhi ketentuan hukum dan peraturan yang berlaku
• menghindari setiap perilaku yang Akuntan Profesional
tahu atau seharusnya tahu yang dapat mengurangi
kepercayaan pada profesi.
• termasuk perilaku, yang menurut pihak ketiga yang
rasional dan memiliki informasi yang cukup, yang
mengakibatkan pengaruh negatif terhadap reputasi baik
dari profesi.

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 Fundamental Principles

Read more details :

“Handbook of the Code of Ethics for Professional Accountants”
2015 Edition

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 Threats to Ethical Principles

Advocacy
Threat

Self-interests Treats to Self-review

Threat Ethics Threat

Intimidation Familiarity
Threat Threat

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 Threats to Ethical Principles
• Self-interest threat - ancaman yang terkait dengan
kepentingan keuangan atau kepentingan lain yang akan
memengaruhi pertimbangan atau perilaku Akuntan
Profesional secara tidak layak.
 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,

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 Threats to Ethical Principles
• Self-review threat - ancaman yang terjadi akibat dari Akuntan
Profesional tidak dapat sepenuhnya melakukan evaluasi atas
pertimbangan yang dilakukan atau jasa yang diberikan oleh
Akuntan Profesional lain pada Kantor Akuntan atau organisasi
tempatnya bekerja yang akan digunakan oleh Akuntan
Profesional untuk melakukan pertimbangan sebagai bagian dari
jasa yang sedang diberikan;
• Hasil penugasan sebelumnya perlu di re-evaluasi dalam
pengambilan kesimpulan pernugasan sekaraang
• Jika anggota tim asurans sebelumnya adalah pegawai klien
dengan posisi yang memiliki pengaruh signifikan terhadap
misalnya catatan akuntansi/laporan keuangan.

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 Threats to Ethical Principles
• Advocacy threat - ancaman yang terjadi ketika Akuntan
Profesional akan mempromosikan posisi klien atau organisasi
tempatnya bekerja sampai pada titik yang dapat mengurangi
objektivitasnya.
• Familiarity threat - ancaman yang terjadi ketika Akuntan
Profesional terlalu bersimpati pada kepentingan klien atau
organisasi tempatnya bekerja atau terlalu mudah menerima
hasil pekerjaan mereka karena hubungan yang dekat dan
berlangsung lama.
• Intimidation threat – ancaman yang terjadi ketika Akuntan
Profesional dihalangi untuk bertindak secara objektif karena
tekanan yang nyata atau dirasakan, termasuk upaya
memengaruhi Akuntan Profesional secara tidak sepantasnya.

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 Safeguards to Address Threats
Created by
the Profession,
Legislation, or
Regulation

Safeguards
Within Within
The Audit The Assurance
Firm Client

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 Safeguards to Address Threats
Safeguards created by the Profession, Legislation, or
Regulation includes :
• Persyaratan pendidikan, pelatihan, & pengalaman untuk
memasuki profesi.
• Persyaratan pengembangan profesional berkelanjutan.
• Peraturan tata kelola korporat;
• Standar profesi;
• Prosedur pemantauan dan pendisiplinan oleh IAI atau
regulator;
• Review eksternal oleh pihak ketiga (peer review)

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 Safeguards to Address Threats
Safeguards created within the firm :
• Sistem pengendalian mutu KAP
• Prosedur/SOP Bagian Akuntansi/Keuangan Perusahaan

Safeguards created within the assurance client :

• Internal control

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 Conflicts of Interest
Benturan kepentingan menciptakan ancaman terhadap
objektivitas dan mungkin menciptakan ancaman terhadap
prinsip dasar etika lainnya.
• Akuntan Profesional melakukan kegiatan professional yang
terkait dengan permasalahan tertentu untuk dua pihak atau
lebih yang memiliki kepentingan yang saling berbenturan
terkait dengan permasalahan tersebut; atau
• Kepentingan Akuntan Profesional terkait permasalahan
tertentu berbenturan dengan kepentingan pihak lain yang
menggunakan jasa Akuntan Profesional.

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 Independence

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 Important Aspects of Independence
• Practitioner-independence
• independence of the individual practitioners in the
performance of his work.
• the ability of the individual practitioner to maintain the
proper attitude during of his work.
• Profession-independence
• independence of auditors as a professional group.
• the image of auditors as a group.
• i.e. IAPI, IFAC, AICPA

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 Practitioner-Independence
• 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”.

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 Practitioner-Independence
A practitioner shall :
 Independent in mind – reflects the auditor’s state of
mind that permits the audit to be performed with an
unbiased attitude;
 Independent 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.

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 Dimensions of Practitioner-Independence

1. Programming Independence – freedom to develop his

own program.
• There is no any control or undue influence in the
selection of audit techniques and procedures.

2. Investigative Independence – no legitimate source of

information be closed to the auditor
• Freedom from control or undue influence in the selection
of area, activities, personal relationships and managerial
policies to be examined.

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 Dimensions of Practitioner-Independence

3. Reporting Independence – unbiased judgment and

objective consideration of facts as the determinants of
that opinion
• Freedom from control or undue influence in the
statement of facts revealed by the examination or in
the expression of recommendations or opinions as a
result of the examination.

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 CPA Professional Standards
Standard on Quality Control

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 International Standard on Quality Control
ISQC 1
This Standard on Quality Control deals with a firm’s
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

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 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

Read : SPAP - Standar Pengendalian Mutu Nomor 1

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

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 Quality Control & Internal Control
Internal Control Firm-Level Engagement-Level
Elements QC Elements QC Elements
(ISA 315) (ISQC 1) (ISA 220)
Information Systems Quality Control System Audit Documentation
(Tracking performance) Documentation
Control Activities Engagement Engagement
(Prevent & detect Performance Performance
controls)
Monitoring Ongoing Monitoring of Applying Results of
(Are the firm’s/ the Firm’s Quality Ongoing Monitoring to
engagement’s objectives Control Policies and Specific Audit
being met?) Procedures Engagements

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 CPA Professional Standards
Standards on Auditing (ISA/SA)
(Standards for Audits of Historical Financial Statements)

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 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.

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 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.

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 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

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 International Standards on Auditing (ISAs)
Pronouncements

General Risk Assessent Audit Using the Work Audit Specilized

Principles & & Response to Evidence of Others Conclutions & Area
Responsibilities Assessed Risks Reporting
SA 200-299 SA 300-499 SA 500-599 SA 600-699 SA 700-799 SA 800-899

SA 200 SA 300 SA 500 SA 600 SA 700 SA 800

SA 210 SA 315 SA 501 SA 610 SA 705 SA 805
SA 220 SA 320 SA 505 SA 620 SA 706 SA 810
SA 230 SA 330 SA 510 SA 720
SA 240 SA 402 SA 520
SA 250 SA 450 SA 530
SA 260 SA 540
SA 265 SA 550
SA 560
SA 570
SA 580
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 STANDAR AUDIT (SA)

Prinsip Umum Penilaian Risiko Penggunaan Kesimpulan

dan Tanggung dan Respons Bukti Audit Hasil Pekerjaan Audit dan Area Khusus
Jawab Terhadap Risiko SA 500-599 Pihak Lain Pelaporan SA 800-899
SA 200-299 SA 300-499 SA 600-699 SA 700-799

SA 200 SA 300 SA 500 SA 600 SA 700 SA 800

SA 210 SA 315 SA 501 SA 610 SA 705 SA 805

SA 220 SA 320 SA 505 SA 610

620 SA 706 SA 810

SA 230 SA 330 SA 510 SA 720

SA 240 SA 402 SA 520

SA 250 SA 450 SA 530

SA 260 SA 540
SA 550
SA 265
SA 560 Standar Audit (SA) Indonesia
SA 570 mengadopsi penuh ISAs
SA 580

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 CPA Professional Standards
Standards on Review Engagements
(Standards for Reviews of Historical Financial Information)

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 STRUCTURE OF INTERNATIONAL 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

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 CPA Professional Standards
Standards on Assurance Engagements
(Standards for Assurance Engagements Other Than Audits
and Reviews of Historical Financial Information)

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 STRUCTURE OF INTERNATIONAL STANDARDS
ON ASSURANCE ENGAGEMENTS (ISAEs)
3000 - 3699
• 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
Organization

Standar Perikatan Asurans Indonesia (SPA) mengadopsi penuh ISAEs

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 CPA Professional Standards
Standards on Related Services

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 STRUCTURE OF INTERNATIONAL 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

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 End

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