ETIKA DALAM AUDITING

Kepercayaan Publik

Profesi akuntan memegang peranan yang penting dimasyarakat, sehingga menimbulkan ketergantungan dalam hal tanggung-jawab akuntan terhadap kepentingan publik. Kepentingan Publik merupakan kepentingan masyarkat dan institusi yang dilayani anggota secara keseluruhan. Ketergantungan ini menyebabkan sikap dan tingkah laku akuntan dalam menyediakan jasanya mempengaruhi kesejahteraan ekonomi masyarakat dan negara.

Tanggung Jawab Auditor Kepada Publik

Kepentingan publik didefinisikan sebagai kepentingan masyarakat dan institusi yang dilayani secara keseluruhan. Publik akan mengharapkan akuntan untuk memenuhi tanggung jawabnya dengan integritas, obyektifitas, keseksamaan profesionalisme, dan kepentingan untuk melayani publik. Para akuntan diharapkan memberikan jasa yang berkualitas, mengenakan jasa imbalan yang pantas, serta menawarkan berbagai jasa dengan tingkat profesionalisme yang tinggi. Atas kepercayaan publik yang diberikan inilah seorang akuntan harus secara terus-menerus menunjukkan dedikasinya untuk mencapai profesionalisme yang tinggi.

Justice Buger mengungkapkan bahwa akuntan publik yang independen dalam memberikan laporan penilaian mengenai laporan keuangan perusahaan memandang bahwa tanggung jawab kepada publik itu melampaui hubungan antara auditor dengan kliennya.

Ketika auditor menerima penugasan audit terhadap sebuah perusahaan, hal ini membuat konsequensi terhadap auditor untuk bertanggung jawab kepada publik. Penugasan untuk melaporkan kepada publik mengenai kewajaran dalam gambaran laporan keuangan dan pengoperasian perusahaan untuk waktu tertentu memberikan ”fiduciary responsibility” kepada auditor untuk melindungi kepentingan publik dan sikap independen dari klien yang digunakan sebagai dasar dalam menjaga kepercayaan dari publik.

Tanggung Jawab Dasar Auditor

The Auditing Practice Committee, yang merupakan cikal bakal dari Auditing Practices Board, ditahun 1980, memberikan ringkasan (summary) mengenai tanggung jawab auditor:

1. Perencanaan, Pengendalian dan Pencatatan. Auditor perlu merencanakan, mengendalikan dan mencatat pekerjannya.

2. Sistem Akuntansi. Auditor harus mengetahui dengan pasti sistem pencatatan dan pemrosesan transaksi dan menilai kecukupannya sebagai dasar penyusunan laporan keuangan.

3. Bukti Audit. Auditor akan memperoleh bukti audit yang relevan dan reliable untuk memberikan kesimpulan rasional.

4. Pengendalian Intern. Bila auditor berharap untuk menempatkan kepercayaan pada pengendalian internal, hendaknya memastikan dan mengevaluasi pengendalian itu dan melakukan compliance test.

5. Meninjau Ulang Laporan Keuangan yang Relevan. Auditor melaksanakan tinjau ulang laporan keuangan yang relevan seperlunya, dalam hubungannya dengan kesimpulan yang diambil berdasarkan bukti audit lain yang didapat, dan untuk memberi dasar rasional atas pendapat mengenai laporan keuangan.

 Independensi auditor

Independensi merupakan dasar dari profesi auditing. Hal itu berarti auditor akan bersifat netralterhadap entitas, dan oleh karena itu akan bersifat objektif. Publik dapat mempercayai fungsi auditkarena auditor bersikap tidak memihak serta mengakui adanya kewajiban untuk bersiikap adil. Entitasadalah klien auditor, namun CPA memiliki tanggung jawab yang lebih besar kepada para penggunalaporan auditor yang jelas telah diketahui. Auditor tidak boleh memposisikan diri atau pertimbangannyadi bawah kelompok apapun dan siapapun. Independensi, integritas dan objektivitas auditor mendorongpihak ketiga untuk menggunakan laporan keuangan yang tercakup dalam laporan auditor dengan rasa yakin dan percaya sepenuhnya.

Peraturan Pasar Modal dan Regulator mengenai independensi akuntan publik

Pada tanggal 28 Pebruari 2011, Badan Pengawas Pasar Modal dan Lembaga Keuangan (Bapepam dan LK) telah menerbitkan peraturan yang mengatur mengenai independensi akuntan yang memberikan jasa di pasar modal, yaitu dengan berdasarkan Peraturan Nomor VIII.A.2 lampiran Keputusan Ketua Bapepam dan LK Nomor : Kep-86/BL/2011 tentang Independensi Akuntan Yang Memberikan Jasa di Pasar Modal.
Seperti yang disiarkan dalam Press Release Bapepam LK pada tanggal 28 Pebruari 2011, Peraturan Nomor VIII.A.2 tersebut merupakan penyempurnaan atas peraturan yang telah ada sebelumnya dan bertujuan untuk memberikan kemudahan bagi Kantor Akuntan Publik atau Akuntan Publik dalam memberikan jasa profesional sesuai bidang tugasnya. Berikut adalah keputusannya :

http://jabbarspace.blogspot.com/2013/11/etika-dalam-auditing.html

http://enomutzz.wordpress.com/2012/01/27/etika-dalam-auditing/

http://maududdy.multiply.com

Tugas Softskill

Last wednesday, on 24 April 2013. I woke up at 5 am, then rushed to prayer. Today should be no class schedules. however, because these days there are no exceptions class schedule that starts at 9:30 am so I choose not to sleep anymore. not a lot of activities that I did finish the prayer, just tidy the room and do some homework. such as washing and sweeping Pering after that I can watch tv.

I rushed at 8 am showers and getting dressed afterwards untul go to college. until all the campus as usual. I noticed lecturer explained. because there is only one course so it does not take a long time.

finished with college activities, I and my friend chose to go to the "kostan" friend. not much that we do, just talk about the PI and some college friends gossiping crate but it was fun. because hjan, finally I come home too late after I got home all running as usual, although there is nothing special but today was fun.

SOFTSKILL

Complete the sentences with the verbs in the parentheses

1.       If I have enough apples, I (bake)     will bake     an apple pie this afternoon.

2.       If I had enough apples, I (bake)     would bake     an apple pie this afternoon.

3.       I will fix your bicycle if I (have)     have     a screwdriver of the proper size.

4.        I would fix your bicycle if I (have)     had     a screwdriver of the proper size.

5.       I (make)     will make     a tomato salad for the picnic tomorrow if the tomatoes in my garden are ripe.

6.       I (make)     would make     a tomato salad for the picnic tomorrow if the tomatoes in my garden were ripe.

7.       Jack would shave today if he (have)     had     a sharp razor.

8.       Jack will shave today if he (have)     have     a sharp razor.

9.       Sally always answers the phone if she (be)     is     office.

10.   Sally would answers the phone if she (be)     were     office.

SOFTSKILL

1.       George /is cooking/ dinner/tonight

           S         vphrase         C    modifier of time

2.       Henry and Marcia /have visited/ the president

                S                        VPhrase               C

3.       We /can eat /lunch /in this restaurant /today

         S  VPhrase    C     Modifier of place Modifier of time

4.       Pat/ should have bought/ gasoline /yesterday

         S                 VPhrase         C           Modifier of time

5.       Trees/ grow

           S    VPhrase

6.       It was raining /at seven o’clock this morning

                    S              Modifier of time

7.       She/ opened a checking /account/ at the bank/ last week

        S              VPhrase             C     modifier of place Modifier of time

  

8.       Harry/ is washing/ dishes/ right now

          S          VPhrase    C       Modifier of time

9.       She/ opened /her book

        S      VPhrase    C

10.   Paul, William, and mary/ were watching /television/ a few minutes ago

               S                                    VPhrase            C            modifier of time

BUSINNES DEFINITION

Business Definition

According to some experts, the business is:

1. Musselman and Jackson (1992) they mean that business is an activity that meets the needs and desires of the community economically, the company is organized to engage in such activity.

2. Gloss, Steade and Lowry (1996) they mean that a business is the sum of all activities organized by people working in the field of commerce and industries that provide goods and services to the need to maintain and improve the standards and quality of life.

3. Allan Afuah (2004) he means that the business is a set of activities undertaken to create a way to develop and transform the resources into goods or services that consumers want.

 

But I think the business is an economic activity that can generate a profit or value added. Business is not just to do with producing a product and then sell it, but it can be done in several ways such as investing in shares of a company or business real estate is a business activity which we rent out and develop an some homes or buildings.

Here are some examples of businesses that can be run:
• Manufacturing is a business that manufactures products derived from raw materials or component parts, then sold for profit. Examples are manufacturing companies producing physical goods such as cars or pipes.
• Business Services is a business that produces intangible goods, and earn a profit by charging for services they provide. Examples of service businesses is a consultant and psychologist.
• Retailers and distributors are those who act as intermediaries between producers and consumers. Most shops and consumer-oriented companies are distributors or retailers. See also: Franchising
• Agriculture and mining is a business that produces raw materials, such as plants or minerals.
• Financial Business is business benefit from the investment and management of capital.
• Business information is businesses generate profits primarily from the turnover-back intellectual property (intelellectual property).
• Utilities are businesses that operate for the public services, such as electricity and water, and are usually funded by the government.
• Real estate is a business that generates profits by selling, leasing, and property development, houses, and buildings.
• Bus transportation is a business advantage by delivering goods or individual from a location to another.

If you want to do business, what business would you run?

If I run a business, then I would choose a business buying and selling gold jewelry. Why did I choose to do business buying and selling gold? Gold is not a basic need someone, but for some gold is berhaga goods if owned. In addition to beautify themselves with sparkle, gold can also be a good investment for the future.

Gold is not an easy stuff out, or in other words, gold is an item that can be invested not only for the present but also for the future. Gold also does not have a fixed price, although sometimes the price of gold market "up and down" is not an obstacle for people to buy gold. In addition to the favorable shiny objects is also much demand.

Not too much competition in the gold business, indeed in some traditional markets or modern market existing gold shops but many customers who come to buy gold jewelry shop can be said is never empty of shoppers. Competition can arise due to differences in sale price down. This is because the store is following the market price. However, the present models of jewelry that will attract many takers.


How marketing

A bit difficult to determine how the business of marketing gold, usually we can only sell it in place (at the store) is. But even this by selling gold can be effective because the risk of jobless when selling goods online or door to door can be minimized.