Main » 2010 » May » 1 » Laporan Auditor Independen - Bentuk Baku
Laporan Auditor Independen - Bentuk Baku
Pada tahap akhir penugasannya, Auditor harus menerbitkan Audit Report
(Laporan Auditor). Berdasarkan bentuknya Audit Report ada 2 jenis: (1) Laporan
Auditor Bentuk Baku dan (2) Laporan Auditor modifikasi dari Laporan Auditor
Bentuk Baku (dapat berupa modifikasi kata atau penambahan explanatory
Opini yang diberikan ada 4 macam: (1) Unqualified, (2) qualified, (3)
adverse, dan (4) disclaimer of opinion. Lebih lengkap mengenai laporan auditor, sebagai referensi silahkan klik link berikut: handout audit report.
Laporan bentuk baku dengan unqualified opinion digunakan apabila terdapat keadaan berikut:
basic financial statementstercakup
dalam laporan keuangan yang diaudit
Umum telahdilaksanakan secara sepenuhnya.
Bukti audit yang memadai telah dikumpulkandan ketiga Standar Pekerjaan
Lapangan telahdilaksanakan oleh
AuditorLaporan keuangan telah disajikan sesuai denganSAK/GAAP dan dilaksanakan secara konsisten.
Tidak ada kondisi yang memerlukan paragraf penjelas (explanatory paragraph) atau modifikasi kalimat (modified wording) dalam laporan
Contoh laporan auditor independen bentuk baku dengan unqualified opinion:
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Domestic sports brand at the same time secondhand goods is hit fold taste newly at the same time rise in price [Chinese shoe net - trade news] last weekend 38 bazaar are hit fold agitation beyond to heat up not disappear, brands of 5 big sporting goods all divulged new product will rise in price to arrive in succession recently two become newses. Reporter discovery, recentlyLi NingLi NingBrand shop) the company releases announcement to say, the four seasons spends value of its shoe product to will rise 7.8% , dress will rise 17.9% .
Quiet stock is hit madly fold The reporter visits athletic product shop, discover on March 8 that day, guangzhou beautiful square cities of 4 Lou Shengdao motionBe able to bear or endure gramBe able to bear or endure gramBrand shop) full-court 5 fold, AdidasiAppoint commodity 5 to 7 fold, Kuang WeiHandpick product 55 fold. And in 10 thousand countries square, adite sells meeting site unusually hot, chun Xia installs dominant price to go to 159 yuan by 59 yuan, still can enjoy what have member card fold on fold. Brand of a gleam of gives out preferential price case forces homebred sporting goods gives out jump floor price, reporter discoveryBe equal to gram, Special paceWait for a brand to all roll out special offer shoe, be less than 200 yuan cheaply. This pairShoeWhat yard to still have? The reporter is inHow to stepBrand shop is taking the member that a pair of special offer shoes enquire a sale, gotten answer is basic each codes have, yardage still calculates all ready, indication stock is very enough. The annual report that according to home brand of each athletic sports publishs in succession, major company begins to hit lose sales promotion, close door store in great quantities, the hope borrows this to decrease negative, let an enterprise spend cold winter. A Di, be able to bear or endure the gram is being hit folded, domestic brand is more urgent delivery of cargo from storage is put, nowadays is whole the day of athletic brand is uneasy. Square young lady of agency of some large-scale exercise brand tells Guangzhou the reporter. But reporter from March 11 be equal to the discovery in the money newspaper of the gram, its 2012 inside employment of inventory of second half of the year head fall 26.9% , the expert analyses this is a of get warm again after a cold spell of sporting goods industry positive signal. Taste newly rise in price Reporter from Li Ning, how to step wait for 5 old brands recently order goods discover in the message, consumer should give 50 yuan of ability to buy the product that comparatives with original quality with how probably 2013. A few days ago, li Ning releases announcement to say, value of product of shoe of the fourth quarter will rise 7.8% , dress will rise 17.9% . How to step before Jiashangzhi, special pace, be equal to gram and361 degreesIn the message that orders goods be announced on the meeting, of brands of 5 big famous sportsSneakerRise in price to arrive again with the dress two into. Organic compose survey says to this, be in about with value of product of core of this 5 big companies 200 calculate to 300 yuan, raise price this, the defray that lets consumer go up in shoe, dress every (double) want much defray on average 50 yuan. Public data shows, the first time that this is not 5 old brands of domestic any more raises price, from this year the beginning of the year orders goods meeting and the data that annals published last year calculate, arrive this year till now, its product has risen in price 10% to 20% . This is sports brand choose helplessly, researcher of advisory light industry is cast to rebuke Xiao Kun expresses in. At present the situation of the market, of the cost of door inn hire that raw material cost, manpower cost and tropics of hasten of commercial real estate come to rise, each sports brand can happen to coincide only will in order to raise price answer. Rebuke Xiao Kun points out: Be able to bear or endure gram, A Di planning to open discount store greatly, homebred sports brand needs to undertake innovating ceaselessly, from production quality, brand is publicized and each link such as sale channel undertake optimizing, in order to get used to the change of the market. (Chinese shoe net - the most authoritative center of the most professional information of shoe line of business)
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