STANDARD inspection reporting
PRELIMINARY
Scope
1. The PSP is set obligations LHP Examiner in preparing for
financial audit, performance audit, and PDTT. 2. LHP serves to:
(1) communicate the examination results to the authorities
by the legislation in force;
(2) to avoid any misunderstanding on the results of the
investigation;
(3) make the results
of the examination as a material to take remedial action by the responsible
party; and
(4) facilitate follow-up monitoring to determine the effect
of the corrective actions that should be done.
Effective date
3. The PSP is valid and binding legal effect from the date
of promulgation.
AIM
4. Interest Examiner in implementing reporting standards
are: a. formulate conclusions based on an evaluation of the results of the
examination of evidence obtained; and b. communicate the examination results to
the relevant parties.
DEFINITION
5. The terms in this standard means as follows: a. LHP is a
written report of the inspection process that contains the results of an
analysis of the testing of evidence obtained during the inspection.
b. LHP users are those who use LHP BPK, among other
representative institutions, governments, and other parties who have an
interest against LHP.
c. The conclusion is a logical interpretation of the subject
matter / subject matter information based on the test results of evidence and
not just a summary of the findings. d. Recommendations are suggestions from the
Examining based on results of the examination, which is addressed to people and
/ or entities which are authorized to act and / or repair.
CONDITIONS
Must Generating Reports
6. The examiner must prepare a written LHP to communicate
the results of the examination.
7. The examiner must prepare LHP timely, complete, accurate,
objective, convincing, clear, and concise
Elements LHP
8. LHP must meet the elements of a report in accordance with
the type of examination. LHP element among others:
a. A statement that the inspection carried out in accordance
with auditing standards;
b. The objectives, scope, methodology;
c. Conclusion;
d. The findings of the investigation;
e. Recommendations examination;
f. Responses responsible party; and
g. Signing LHP.
The statement that the examination Executed In accordance
with Inspection Standards
9. The examiner must certify that the examination conducted
in accordance with auditing standards. The Examiner can not carry out the
inspection standards for restriction of the scope of the material, it should be
stated in the report
Objectives, Scope, Methodology
10. The examiner shall contain the objectives, scope, and
methodology of the examination clearly in the LHP. Such information is
important for users of LHP in order to understand the purpose and type of
examination, as well as provide a reasonable perspective on what was reported.)
Conclusion
11. The examiner
should be an overall summary of the results of the examination. The conclusion
is the answer to achieving the objectives of the investigation.
12. The conclusion
must be stated clearly and convincingly. The strength of the conclusions
determined by convincing evidence and supported by appropriate methodology.
Examination findings
13. The examiner must disclose the findings of the LHP if
there is a mismatch between the condition of the criteria.
14. The audit findings that contains an early indication of
fraud presented in the LHP without explaining in detail the alleged fraud. But
his explanation is more focused Examining the impact of these findings on the
subject matter / subject matter information to the purpose of inspection.
Recommended Examination
15. Recommendations checks should be constructive and useful
to correct the weaknesses found in the examination
16. Investigator must provide a recommendation in
examination performance. In an examination
Responses Responsible Party
17. The examiner must obtain a written response to the
results of the examination of the responsible party. However, in relation to
the confidentiality of information, in PDTT in the form of an investigative
examination, examiner not request a response.
18. The examiner must load response of government officials
responsible for the findings, conclusions, and recommendations on lLHP
examiner.
Signing LHP
19. LHP signed by the Chairman, Vice Chairman, or members of
BPK. LHP signing authority can be delegated to a responsible person who has the
competency examination.
Reporting of Confidential Information
20. If certain information is prohibited disclosed to the
public, LHP must disclose the nature of the prohibited information disclosed
and provisions prohibiting such disclosure. Consideration examiner regarding
non-disclosure of certain information must be based on legislation.
Publishing and Distribution Report
21. LHP BPK must submit timely to the legislature, the
responsible party, and other parties who are authorized to receive LHP
accordance with the provisions of the legislation.
22. In the case being examined is the distribution of
confidential information can be limited LHP.
23. The information obtained through investigative PDTT in
the form of examination is confidential information.
Monitoring Follow-up Audit
24. CPCs periodically monitor the follow-up results of the
examination and submit the results of the monitoring to the representative
bodies and the responsible party. The purpose of monitoring the follow-up
examination results are improving the effectiveness of reporting test results
and helps organizations and government representatives in improving governance.
EXPLANATION OF APPLICATION AND OTHER MATERIALS
Must Generating Reports
On time A1. LHP must be timely so that useful information
conveyed maximum. Reports created with care but delivered too late, the value
to be less for users of LHP. Therefore, the examiner must plan the publication
of the report as necessary and conduct the inspection with this premise.
Complete A2. LHP must complete load all the information of
the evidence needed to meet the objectives of the investigation. LHP also must
present a sufficiently detailed information needed in order to provide an
adequate understanding for users on case examined, the findings and conclusions
of the examiner.
accurate A3. LHP must be accurate in presenting information,
supported by sufficient evidence and right. An accurate report will provide
assurance to users of LHP that are reported to have credibility and reliable.
One of inaccuracies in the LHP may cast doubt on the reliability of the entire
report and can divert the user's attention from the substance of the report
LHP. If there is data that can affect the conclusion that the examination can
not be tested further by the examiner, examiner must clearly show in the LHP.
objective A4. LHP must be objective
The examiner must
consider the following matters:
a. LHP examiner must present a balanced and
impartial manner; and
b. The examiner must present LHP according to the facts
found in the field.
reassure A5. LHP must be assured. To be sure, LHP should
present relationship Among logical examination objectives, criteria, findings,
conclusions, and recommendations (if any). The information presented should be
enough to convince users to recognize the validity of the report findings and
benefits of implementing the recommendations. Report prepared in this manner
can help the party responsible for focusing in the improvement according to the
recommendations given.
Clear A6. LHP should be clear that is easy to read and
understand. The examiner must write report with clear language, not ambiguous,
as simple as possible, and as far as possible avoid the use of technical terms.
The examiner also must establish the logical LHP to provide clarity and
understanding for the LHP.
concise A7. LHP must be concise that does not contain
information that is not necessary or not in accordance with the objectives of
the investigation. The report presents information that is inadequate or
contains things that are not relevant will have an impact on the reader
misunderstanding on information LHP.
Elements LHP Objectives, Scope, Methodology
A8. Objective examination revealed it to be achieved on the
examination The
A9. The scope of
investigation includes identifying the object / target examination, aspects
examined, organization, geographic location, and the period covered in the
examination.
A10. The methodology describes the whole process of
inspection to satisfy objectives of the investigation. When used in the
examination of experts, the use of experts must be disclosed in the LHP.
Conclusion
A11. Examining provide conclusions on the objectives of the
investigation. Special financial examination, the examiner stated conclusion in
the form of opinions.
A12. Example format for examination opinion on the financial
statements is as listed in Annex IV.1 as an integral part of this Regulation.
Findings Inspection
A13. Examiner revealed findings with elements that can
adapted to the purpose of inspection. For example in the form of compliance
checks PDTT then finding elements that should be there are the conditions,
criteria, and as a result. Because the element is optional depending on the
depth of testing conducted Examiner to determine the main causes of
non-compliance that arise. It is also associated with ketidakharusan for the
inspector to give recommendations. In the audit, the findings can also be
presented in the form of a correction of the numbers in the financial
statements, misstatements, and the lack of disclosure.
Recommendation
A14. Recommendations are only given to the responsible
party. Recommendations should encourage the improvement of the weaknesses
found, but not beyond what the limits of their responsibilities.
A15. Recommendations must clearly state what should be
improved as well who is authorized to implement the recommended improvements.
Recommendations must be submitted in line with the objectives, findings, and
conclusions of the examination results.
Responses
Responsible Parties
A16. Especially for PDTT in the form of
investigative checks, for the purpose of the audit is to express an indication
of loss to the state and / or the crime of the Examiner did not ask for a
written response to the responsible party.
SAMPLE FORMAT
OPINION
OPINION
"unqualified”
Report on the
Financial Statements Based on Law No. 15 Year 2004 concerning Management and
Accountability of State Finance and Law Number 15 Year 2006 regarding the
Supreme Audit Agency, BPK has examined the Financial Statements Government /
Ministry / Institution / Agency ...., consisting of the Balance Sheet December
31, 20XX, Budget Realization Statement, Statement of Changes More Budget
balance, Statements of Operations, Statement of Cash Flows, and Statement of
Changes in Equity for the year ended on that date, and Notes to Financial
Statements.
Government
Responsibility Financial Statements Government / Ministry / Institution /
Agency .... responsible for the preparation and fair presentation of financial
statements in accordance with Government Accounting Standards and adequate
internal controls to prepare financial statements that are free from material misstatement,
whether caused by fraud or error.
The
responsibility of the CPC BPK responsibility is to express an opinion on the
financial statements
ILLUSTRATION
by the BPK. CPCs
carrying out inspection by the State Financial Inspection Standards. Those standards
require that CPCs comply with the code of conduct CPCs, and to plan and carry
out an audit to obtain reasonable assurance whether the financial statements
are free of material misstatement.
An examination
includes testing of the evidence supporting the figures and disclosures in the
financial statements. The procedures selected based on professional
considerations Investigators, including the assessment of risk of material
misstatement in the financial statements, whether due to fraud or error. In conducting
the risk assessment, the Examining consider internal control relevant to the
preparation and fair presentation of the financial statements of the Government
/ Ministry / Institution / Agency .... to design appropriate audit procedures
in accordance with the existing conditions, but not for the purpose express an
opinion on the effectiveness of internal control Government / Ministry /
Institution / Agency ....
BPK believes that
the evidence examination has been obtained is sufficient and appropriate, as a
basis for the opinion expressed BPK.
opinion According
to the BPK's opinion, the financial statements referred to above present
fairly, in all material respects, the financial position of the Government /
Ministry / Institution / Agency .... December 31, 20XX, and the realization of
the budget, changes in the budget balance over, operations, cash flows and
changes in equity for the year ended on that date, according to the Government
Accounting Standards.
The report on the
SPI and Compliance To obtain reasonable assurance about the fairness of the
financial statements, the CPC also conduct an examination of the internal
control system and compliance with the provisions of the legislation. Audit
Reports on Internal Control System and Audit Reports on Compliance The
provisions of legislation presented in the Report No. .... / LHP / ... ,/ 05 /
20XX and No. .... / LHP / .... / 05 / 20XX date .... May 20XX, which is an
integral part of these statements
SAMPLE OPINION
"FAIR WITHOUT EXCEPTION WITH AN EMPHASIS THIS PARAGRAPH"
Report on the
Financial Statements Based on Law No. 15 Year 2004 concerning Management and
Accountability of State Finance and Law Number 15 Year 2006 regarding the
Supreme Audit Agency, BPK has examined the Financial Statements Government /
Ministry / Institution / Agency ...., Which consists of the Balance Sheet date
31 December 20XX, Budget Realization Statement, Statement of Changes More
Budget balance, Statements of Operations, Statement of Cash Flows, and
Statement of Changes in Equity for the year ended on that date, and Notes to
Financial Statements.
Government
Responsibility Financial Statements Government / Ministry / Institution /
Agency .... responsible for the preparation and fair presentation of financial
statements in accordance with Government Accounting Standards and adequate
internal controls to prepare financial statements that are free from material
misstatement, whether caused by fraud or error.
Responsibilities
of the CPC BPK responsibility is to express an opinion on the financial
statements by the BPK. CPCs carrying out inspection by the State Financial
Inspection Standards. Those standards require that CPCs comply with the code of
ethics
CPCs, and to plan
and carry out an audit to obtain reasonable assurance whether the financial
statements are free of material misstatement.
An examination
includes testing of the evidence supporting the figures and disclosures in the
financial statements. The procedures selected based on professional judgment
examiner, including the assessment of risk of material misstatement in the
financial statements, whether due to fraud or error. In conducting the risk
assessment, the Examining consider internal control relevant to the preparation
and fair presentation of the financial statements of the Government / Ministry
/ Institution / Agency ....
to design audit
procedures right in accordance with the existing conditions, but not for the
purpose express an opinion on the effectiveness of controls Internal Government
/ Ministry / Institution / Agency .... Tests done BPK also include an evaluation
of the accuracy of accounting policies used and the reasonableness of
accounting estimates made by
Government /
Ministry / Institution / Agency ...., as well as the evaluation of the
presentation of the report overall finances.
BPK believes that
the evidence examination has been obtained is sufficient and appropriate, as a
basis for the opinion expressed BPK.
opinion According
to the BPK's opinion, the financial statements referred to above present
fairly, in all material respects, the financial position of the Government /
Ministry / Institution / Agency .... December 31, 20XX, and the realization of
the budget, changes in the budget balance over, operations, cash flows and
changes in equity for the year ended on that date, according to the Government
Accounting Standards.
Emphasis One
thing BPK emphasis on .... Notes to the Financial Statements Government /
Ministry / Institution / Agency .... which explains that in FY 20XX changes in
the organizational structure in the Government / Ministry / Institution /
Agency which resulted ......... .... Opinion CPC is not modified in relation
thereto.
The report on the
SPI and Compliance To obtain reasonable assurance about the fairness of the
financial statements, the CPC also conduct an examination of the internal
control system and compliance with the provisions of the legislation. Audit
Reports on Internal Control System and Audit Reports on Compliance with the
provisions of legislation presented in the Report No. .... / LHP / ...
,/ 05 / 20XX and
No. .... / LHP /. ... / 05 / 20XX date .... May 20XX, which is an integral part
of these statements.
OPINION
"FAIR WITH THE EXCEPTION
Report on the
Financial Statements Based on Law No. 15 Year 2004 concerning Management and
Accountability of State Finance and Law Number 15 Year 2006 regarding the
Supreme Audit Agency, BPK has examined the Financial Statements Government /
Ministry / Institution / Agency ...., Which consists of the Balance Sheet date
31 December 20XX, Budget Realization Statement, Statement of Changes More
Budget balance, Statements of Operations, Statement of Cash Flows, and
Statement of Changes in Equity for the year ended on that date, and Notes to
Financial Statements.
Government
Responsibility Financial Statements Government / Ministry / Institution /
Agency .... responsible for the preparation and fair presentation of financial
statements in accordance with Government Accounting Standards and adequate
internal controls to prepare financial statements that are free from material
misstatement, whether caused by fraud or error.
Responsibilities
of the CPC BPK responsibility is to express an opinion on the financial
statements by the BPK. CPCs carrying out inspection by the State Financial
Inspection Standards. Those standards require that CPCs comply with the code of
conduct CPCs, and to plan and carry out checks to obtain assurance Report on the
Financial Statements Based on Law No. 15 Year 2004 concerning Management and
Accountability of State Finance and Law Number 15 Year 2006 regarding the Supreme
Audit Agency, BPK has examined the Financial Statements Government / Ministry /
Institution / Agency ...., Which consists of the Balance Sheet date 31 December
20XX, Budget Realization Statement, Statement of Changes More Budget balance,
Statements of Operations, Statement of Cash Flows, and Statement of Changes in
Equity for the year ended on that date, and Notes to Financial Statements.
Government
Responsibility Financial Statements Government / Ministry / Institution /
Agency .... responsible for the preparation and fair presentation of financial
statements in accordance with Government Accounting Standards and adequate
internal controls to prepare financial statements that are free from material
misstatement, whether caused by fraud or error.
Responsibilities
of the CPC BPK responsibility is to express an opinion on the financial
statements by the BPK. CPCs carrying out inspection by the State Financial
Inspection Standards. Those standards require that CPCs comply with the code of
conduct CPCs, and to plan and carry out checks to obtain assurance
Adequate whether
the financial statements are free of material misstatement. An examination
includes testing of the evidence supporting the figures and disclosures in the
financial statements. The procedures selected based on professional judgment
examiner, including the assessment of risk of material misstatement in the
financial statements, whether due to fraud or error. In conducting the risk
assessment, the Examining consider internal control relevant to the preparation
and fair presentation of the financial statements of the Government / Ministry
/ Institution / Agency ....
to design audit
procedures right in accordance with the existing conditions, but not for the
purpose express an opinion on the effectiveness of controls Internal Government
/ Ministry / Institution / Agency .... Tests done BPK also include an
evaluation of the accuracy of accounting policies used and the reasonableness
of accounting estimates made by
Government /
Ministry / Institution / Agency ...., as well as the evaluation of the
presentation of the report overall finances.
BPK believes that
the evidence examination has been obtained is sufficient and appropriate, as a
basis for the opinion expressed Fair With Exceptions.
Opinion basis
Fair With Exceptions As Revealed in Note 1.I.3 .... and attachment to the
Financial Statements, [NAME OF ENTITY] present value of fixed assets at
December 31, 20XX Rp XXX. From these values, of [NAME OF ENTITY] present value
of fixed assets at December 31, 20XX Rp XXX. From these values, of which Rp XXX
is not supported with details. [ ENTITY NAME] which Rp XXX is not supported
with details. [ ENTITY NAME] has a policy of recording, presentation and
disclosure of Fixed Assets, but has not been implemented adequately. CPC may
not be able to obtain evidence sufficient appropriate checks on those values,
because no data and information on relevant work units. As a result, the CPC
can not determine whether the necessary adjustments to the figures mentioned above.
Opinion Fair With
Exceptions According to the BPK's opinion, except for the impact of things
described in paragraphs base a qualified opinion, the financial statements
referred to above present fairly, in all material respects, the financial
position of the Government / Ministry /
Institution /
Agency .... December 31, 20XX, and the realization of the budget, changes in
the budget balance over, operations, cash flows and changes in equity for the
year ended on that date, according to the Government Accounting Standards.
The report on the
SPI and Compliance To obtain reasonable assurance about the fairness of the
financial statements, the CPC also conduct an examination of the internal
control system and compliance with the provisions of the legislation. Audit
Reports on Internal Control System and Audit Reports on Compliance with the
provisions of legislation presented in the Report No. .... / LHP / ...
,/ 05 / 20XX and
No. .... / LHP / .... / 05 / 20XX dated ... more 20XX, which is an integral
part of these statements
OPINION OF
"FAIR WITH THE EXCEPTION"
Report on the
Financial Statements Based on Law No. 15 Year 2004 concerning Management and
Accountability of State Finance and Law Number 15 Year 2006 regarding the
Supreme Audit Agency, BPK has examined the Financial Statements Government /
Ministry / Institution / Agency ...., Which consists of the Balance Sheet date
31 December 20XX, Budget Realization Statement, Statement of Changes More
Budget balance, Statements of Operations, Statement of Cash Flows, and
Statement of Changes in Equity for the year ended on that date, and Notes to
Financial Statements.
Government
Responsibility Financial Statements Government Responsibility Financial
Statements Government / Ministry / Institution / Agency .... responsible for
the preparation and fair presentation of financial statements in accordance
with Government Accounting Standards and adequate internal controls to prepare
financial statements that are free from material misstatement, whether caused
by fraud or error.
Responsibilities
of the CPC BPK responsibility is to express an opinion on the financial
statements by the BPK. CPCs carrying out inspection by the State Financial
Inspection Standards. Those standards require that CPCs comply with the code of
ethics
CPCs, and to plan
and carry out an audit to obtain reasonable assurance whether the financial
statements are free of material misstatement
, An examination
includes testing of the evidence supporting the figures and disclosures in the
financial statements. The procedures selected based on professional
considerations Investigators, including the assessment of the risk of material
misstatements in the financial statements, whether due to fraud or error. In
conducting the risk assessment, the Examining consider internal control
relevant to the preparation and fair presentation of the financial statements
of the Government / Ministry / Institution / Agency .... to design appropriate
audit procedures in accordance with the existing conditions, but not for the purpose
express an opinion on the effectiveness of controls internal Government /
Ministry / Institution / Agency ....
BPK believes that
the evidence examination has been obtained is sufficient and appropriate, as a
basis for the opinion expressed Fair With Exceptions.
Opinion basis
Fair With Exceptions As disclosed in the Notes to the Financial Statements
....... [ ENTITY NAME] As disclosed in the Notes to the Financial Statements
....... [ ENTITY NAME] presents the fixed assets at December 31, 20XX Rp XXX. [
ENTITY NAME] has been assessing fixed assets presents the fixed assets at
December 31, 20XX Rp XXX. [ ENTITY NAME] has been assessing fixed assets
presents the fixed assets at December 31, 20XX Rp XXX. [ ENTITY NAME] has been
assessing fixed assets acquired prior to December 31, 20XX Rp XXX. However, the
results of such revaluation has not been presented in the Balance Sheet [NAME
OF ENTITY] December 31, 20XX as stipulated in the Government Accounting
Standards. If the result [NAME OF ENTITY] December 31, 20XX as stipulated in
the Government Accounting Standards. If the result of the revaluation of fixed
assets acquired prior to December 31, 20XX is presented, the value of fixed
assets per December 31, 20XX will increase by Rp XXX.
Opinion Fair With
Exceptions According to the BPK's opinion, except for the impact of things
described in paragraphs base a qualified opinion, the financial statements
referred to above present fairly, in all material respects, the financial
position of the Government / Ministry /
Institution /
Agency .... December 31, 20XX, and the realization of the budget, changes in
the budget balance over, operations, cash flows and changes in equity for the
year ended on that date, according to the Government Accounting Standards.
The report on the
SPI and Compliance To obtain reasonable assurance about the fairness of the
financial statements, the CPC also conduct an examination of the internal
control system and compliance with the provisions of the legislation. Audit
Reports on Internal Control System and Audit Reports on Compliance with the
provisions of legislation presented in the Report No. .... / LHP / ...
,/ 05 / 20XX and
No. ..... / LHP / .... / 05 / 20XX dated ... more 20XX, which is an integral
part of these statements.
OPINION "NOT
FAIR"
Report on the
Financial Statements Based on Law No. 15 Year 2004 concerning Management and
Accountability of State Finance and Law Number 15 Year 2006 regarding the
Supreme Audit Agency, BPK has examined the Financial Statements Government /
Ministry / Institution / Agency ...., Which consists of the Balance Sheet date
31 December 20XX, Budget Realization Statement, Statement of Changes More
Budget balance, Statements of Operations, Statement of Cash Flows, and
Statement of Changes in Equity for the year ended on that date, and Notes to
Financial Statements.
Government
Responsibility Financial Statements Government / Ministry / Institution /
Agency .... responsible for the preparation and fair presentation of financial
statements in accordance with Government Accounting Standards and adequate
internal controls to prepare financial statements that are free from material
misstatement, whether caused by fraud or error.
Responsibilities
of the CPC BPK responsibility is to express an opinion on the financial
statements by the BPK. CPCs carrying out inspection by the State Financial
Inspection Standards. Those standards require that CPCs comply with the code of
conduct CPCs, and to plan and carry out an audit to obtain reasonable assurance
whether the financial statements are free of material misstatement.
An examination
includes testing of the evidence supporting the figures and disclosures in the
financial statements. The procedures selected based on professional
considerations Investigators, including the assessment of the risk of material
misstatements in the financial statements, whether due to fraud or error. In
conducting the risk assessment, the Examining consider internal control
relevant to the preparation and fair presentation of the financial statements
of the Government / Ministry / Institution / Agency .... to design appropriate
audit procedures in accordance with the existing conditions, but not for the
purpose express an opinion on the effectiveness of controls internal Government
/ Ministry / Institution / Agency ....
Government /
Ministry / Institution / Agency ....., as well as evaluating the overall
financial statement presentation.
BPK believes that
the evidence examination has been obtained is sufficient and appropriate, as a
basis for stating opinions Unnatural.
Opinion basis
Unnatural As disclosed in the Notes to the Financial Statements ....... [
ENTITY NAME] As disclosed in the Notes to the Financial Statements ....... [
ENTITY NAME] presents the fixed assets at December 31, 20XX Rp XXX. [ ENTITY
NAME] has been assessing fixed assets presents the fixed assets at December 31,
20XX Rp XXX. [ ENTITY NAME] has been assessing fixed assets presents the fixed
assets at December 31, 20XX Rp XXX. [ ENTITY NAME] has been assessing fixed
assets acquired prior to December 31, 20XX Rp XXX. However, the results of such
revaluation has not been presented in the Balance Sheet [NAME OF ENTITY]
December 31, 20XX as stipulated in the Government Accounting Standards. If the
result [NAME OF ENTITY] December 31, 20XX as stipulated in the Government
Accounting Standards. If the result of the revaluation of fixed assets acquired
prior to December 31, 20XX is presented, the value of fixed assets per December
31, 20XX will increase by Rp XXX.
As disclosed in
the Notes to the Financial Statements ........ [ ENTITY NAME] As disclosed in
the Notes to the Financial Statements ........ [ ENTITY NAME] present non-tax
revenues and expenditure items each year 20XX Rp Rp XXX and XXX. That amount
does not include the revenue and expenditure of the XX satker in the
environment [ ENTITY NAME] Rp XXX because include the revenue and expenditure
of the XX satker in the environment [ ENTITY NAME] Rp XXX because include the
revenue and expenditure of the XX satker in the environment [ ENTITY NAME] Rp
XXX because such acceptance be used directly by work units in the neighborhood
[ ENTITY NAME] to finance its operations
each. when the [
ENTITY NAME] acknowledge the receipt of such direct use as set out in the Government
each. when the [ ENTITY NAME] acknowledge the receipt of such direct use as set
out in the Government each. when the [ ENTITY NAME] acknowledge the receipt of
such direct use as set out in the Government Accounting Standards, non-tax
revenue and expenditure items 20XX will increase each Rp XXX.
Opinion Not Fair
According to the BPK's opinion, because of the significance of the matter
described in paragraph basis Unnatural opinion, the financial statements
referred to above do not present fairly, the financial position [ ENTITY NAME]
December opinion, the financial statements referred to above do not present
fairly, the financial position [ ENTITY NAME] December opinion, the financial
statements referred to above do not present fairly, the financial position [
ENTITY NAME] December 31, 20XX, and the realization of the budget, changes in
the budget balance over, operations, cash flows and changes in equity for the
year ended on that date, according to the Government Accounting Standards.
The report on the
SPI and Compliance To obtain reasonable assurance about the fairness of the
financial statements, the CPC also conduct an examination of the internal
control system and compliance with the provisions of the legislation. Audit
Reports on Internal Control System and Audit Reports on Compliance with the
provisions of legislation presented in the Report No. .... / LHP / ...
,/ 05 / 20XX and
No. ..... / LHP / .... / 05 / 20XX dated ... more 20XX, which is an integral
part of these statements.
. OPINION
"DO NOT REPRESENT OPINION"
Report on the
Financial Statements Based on Law No. 15 Year 2004 concerning Management and
Accountability of State Finance and Law Number 15 Year 2006 regarding the
Supreme Audit Agency, BPK authority to examine Financial Statements of the
Government / Ministry / Institution / Agency ...., Which consists of the
Balance Sheet date 31 December 20XX, Budget Realization Statement, Statement of
Changes More Budget balance, Statements of Operations, Statement of Cash Flows,
and Statement of Changes in Equity for the year ended on that date, and Notes
to Financial Statements.
Government
Responsibility Financial Statements Government / Ministry / Institution /
Agency .... responsible for the preparation and fair presentation of financial
statements in accordance with Government Accounting Standards and adequate
internal controls to prepare financial statements that are free from material
misstatement, whether caused by fraud or error.
The
responsibility of the CPC BPK responsibility is to express an opinion on the
financial statements based on examination of the CPC in accordance with the
State Financial Inspection Standards. However, as described in paragraph basis
Not Expression opinion, the CPC can not obtain sufficient evidence examination
and appropriate to provide a basis for the audit opinion.
Basic Opinion No
Expression As disclosed in the Notes to the Financial Statements ..... [ ENTITY
NAME] As disclosed in the Notes to the Financial Statements ..... [ ENTITY
NAME] report inventories at December 31, 20XX Rp XXX. Unit labor supply
managers in the environment [ ENTITY report inventories at December 31, 20XX Rp
XXX. Unit labor supply managers in the environment [ ENTITY NAME] does not hold
inventory cards to record adequate supplies mutation. Work unit did not do a
physical NAME] does not hold inventory cards to record adequate supplies
mutation. Work unit did not do a physical inventory on its inventories at
December 31, 20XX. CPC may not be able to obtain evidence sufficient
appropriate examination of the value of the aforesaid position at December 31,
20XX. Thus, the CPC can not determine whether the necessary adjustments to the
figures mentioned above.
As disclosed in
the Notes to the Financial Statements ...... [ ENTITY NAME] As disclosed in the
Notes to the Financial Statements ...... [ ENTITY NAME] present value of fixed
assets at December 31, 20XX Rp XXX. From these values, of which Rp XXX is not
supported with details. [ ENTITY NAME] has a policy of recording, presentation
and disclosure of Fixed Assets, supported with details. [ ENTITY NAME] has a
policy of recording, presentation and disclosure of Fixed Assets, supported
with details. [ ENTITY NAME] has a policy of recording, presentation and
disclosure of Fixed Assets, but has not been implemented adequately. CPC may
not be able to obtain evidence sufficient appropriate examination of the value
of the aforesaid position at December 31, 20XX, because there are no available
data and information on relevant work units. Thus, the CPC can not determine
whether the necessary adjustments to the figures mentioned above.
Opinion No
Expression Because of the significance of the matters described in paragraph
basis Not Expression opinion, the CPC can not obtain sufficient evidence
examination and appropriate to provide a basis for the audit opinion.
Therefore, the CPC does not express an opinion on the Financial Statements [
ENTITY NAME] December 31, 20XX, and the CPC does not express an opinion on the
Financial Statements [ ENTITY NAME] December 31, 20XX, and the CPC does not
express an opinion on the Financial Statements [ ENTITY NAME] December 31,
20XX, and for the year ended on that date.
The report on the
SPI and Compliance To obtain reasonable assurance about the fairness of the
financial statements, the CPC also conduct an examination of the internal
control system and compliance with the provisions of the legislation. Audit
Reports on Internal Control System and Audit Reports on Compliance with the
provisions of legislation presented in the Report No. .... / LHP / ...
,/ 05 / 20XX and
No. ..... / LHP / .... / 05 / 20XX dated ... more 20XX, which is an integral
part of these statements.
