In the audit, you will face an assessment from auditor. Related results of the validity and accuracy of financial statements or performance of companies and organizations. These assessments are usually in the form of formal written comments. These statements or comments are called audit opinions.
Every financial and performance report in a company or organization will have comments and assessments on each reporting process in various types, both internal and external.
A completed audit is an audit that has undergone an assessment and evaluation in the form of an audit commentary containing comments and suggestions for actions to be taken.
The report that the auditor gives can be a benchmark for a company's future. In this case, some of the things that auditors should pay attention to is that their comments should be based on concrete evidence.
Other than that, it has also undergone a process of analysis consisting of several stages to produce a clear and accurate assessment of the target for the company and its future organizations.
Let's explore more about the audit opinion and some of its stages, we'll go from the general and specific understanding of the auditor's opinion, then into the function of audit opinion, to examples and so on. Here's the explanation.
Definition of Audit Opinion for Companies
Let's get into the notion or definition. You may have previously met and learned the audit opinion of a company or organization.
How is it made? And what's the audit opinion? Well, generally speaking, an audit opinion is a result of the assessment and evaluation of an audit process by an auditor of a financial report or performance of a company.
Every auditor whether its internal or external will give a formal comment and statement. In the closing part of audit.
Therefore, can also be said as a result of the preparation of such comments or statements. Audit opinion becomes a tool to describe the outcome of an audit and what the auditor gets from a report.
If that was a general statement, let's go to a specific understanding.
In the case of an audit opinion under the SPAP or professional standard of a public accountant, an opinion audit is a comment issued by the auditor after conducting an audit of financial statements based on accounting.
An audit opinion will generally be in the form of a brief statement. However, the length of this brief statement depends on each type and type of audit opinion and also on other factors that influence it.
The example such as proofs which auditor found, liquidity, and others.
Function of Opinion Audit
Once we know what it means both generally and specifically, let's go to the function of the audit opinion. the function of opinion audit checks vary widely.
But the main function of opinion audit as the measurements and guide for the company in conducting reform based on received reports. There is an explanation about some functions of opinion audit.
1. Measurements for Company's Reform and Actions
One of the functions of a commentary on a report is to serve as a measure for the company in making important and significant changes and actions.
So in some cases, a company will take an important action when the report is much improved or below satisfaction.
2. Audit Result Sign
As a formal statement and comment, the function of an audit opinion is as a sign for the outcome of the verification process.
This is a sign that the verification process has been completed and the auditor has performed his duties in accordance with the appropriate steps and stages from the beginning to the end of the process.
Tahapan Opini Audit
Dalam melakukan sebuah opini audit, ada beberapa tahapan yang perlu dilakukan. Berikut adalah tahapan-tahapan penting dalam opini audit.
Planning
Tahapan opini audit yang pertama adalah merencanakan jadwal audit beserta metode dan prosedur. Auditor dan perusahaan klien akan merencanakan proses audit sebagaimana mestinya sesuai dengan konsensus bersama.
Pengendalian Kontrol
Dalam tahapan yang satu ini, auditor akan mengatur dan mengelola kontrol atas semua laporan keuangan maupun kinerja perusahaan sesuai dengan kesepakatan dalam perencanaan sebelumnya.
Pengujian
Menuju ke tahapan selanjutnya, auditor akan melakukan pengujian atas seluruh bukti dalam laporan dan mencocokkannya dengan kondisi di lapangan.
Disinilah auditor akan menemukan kesalahan-kesalahan pada laporan yang perlu perbaikan.
Reporting
Setelah melalui berbagai proses analisa dan pengujian, auditor akan memberikan laporan dan opini terkait dengan proses analisa yang telah terlaksana.
Apabila laporan tidak memiliki kesalahan, maka auditor akan memberikan opini yang sedikit. Begitupula sebaliknya.
5 Types of Audit Opinion
Sampailah kita pada puncak penjelasan yaitu jenis-jenis opini audit. Sejauh ini, opini audit adalah salah satu faktor pembentuk laporan dalam garis besar. Ada lima jenis yang harus auditor sesuaikan dengan kebutuhan inspeksi laporan perusahaan atau organisasi.
1. Reasonable Opinion Without Exception
The type of audit opinion that gives a positive response and tends to give appreciation to the company's reports.
Jenis ini memberikan beberapa detail penjelasan tidak peduli untung atau rugi suatu perusahaan dalam laporan tersebut.
Apabila laporan tersebut lengkap dan sesuai bukti, maka auditor memberikan opini positif.
2. Reasonable Opinion With Exception
It's a type of positive comments from auditor to a company's report, but with some notes and exceptions.
This comments are stated because auditor found some unmatched little notes with proofs in financial reports and work performance of the company.
3. Opini Wajar Tanpa Pengecualian Tambahan Paragraf Penjelasan
Masuk ke jenis opini audit yang memberikan respon positif, namun ada beberapa paragraf tambahan yang berupa insidental seperti misalnya bencana alam dan beberapa catatan khusus seperti masalah keuangan internal dan pengeluaran tidak terduga lainnya
4. Opini Tidak Wajar
Adalah jenis komentar yang dimana inspektur memaparkan adanya kesalahan penyajian dan penjelasan dalam laporan yang memiliki kesalahan input maupun keterangan yang memaparkan pemasukan dan pengeluaran pada laporan keuangan perusahaan.
5. Opini Tidak Menyatakan Pendapat
Adalah jenis opini yang auditor menolak untuk memberikan pendapat. Hal ini dikarenakan adanya kesalahan fatal dalam setiap laporan yang memberikan banyak miskalkulasi dan beberapa ketidakcocokan dengan bukti-bukti yang auditor temukan.
Factors that Can Affect Audit Opinion
Setelah Anda mengetahui terkait fungsi dari opini audit, Anda masuk menuju faktor-faktor yang mempengaruhi opini audit.
Hal ini harus menjadi salah satu informasi terakhir sehingga harus jelas dan efektif. Berikut adalah beberapa faktor penting yang mempengaruhinya.
1.Type of Audit
Faktor pertama yang mempengaruhi adalah jenis audit. Jenis ini bervariasi tergantung kebutuhan dan kepentingan perusahaan dalam melakukan pengecekan laporan.
Jenis ini memiliki beberapa tahapan yang mempengaruhi bentuk dan hasil dari komentar tersebut.
2. Size of The Company
The size of a company is also a significant opinion factor. The size of the company affect the size of auditor's comments.
Apabila untuk sebuah perusahaan UMKM, maka komentar atas proses inspeksi tidak akan sebanyak perusahaan multinasional seperti Google atau Amazon.
Jadi, opini audit akan semakin besar sebuah perusahaan maka semakin banyak penyataan yang auditor keluarkan di bagian akhir laporan.
3. Company Benefits
When a company has a high and consistent profit ratio will have a few statements and tend to be positive. If a company have a high profit ratio and consistent will have a few statement and relatively positive.
While companies with low profit ratios and inconsistent such ratios will have a lot of opinions.
4. Liquidity and Leverage
Liquidity and leverage or company's debts also affect a comment during audit.
A good liquidity company, that is, paying all its obligations on time and also not having a leverage or loans that are not overwhelming will have a few opinions and tend to be positive.
Examples of Audit Opinion
Once you know some kind of opinion on report checks that vary. Here's an example of the opinion that you often encounter during the report inspection process.
1. Going Concern
Is an example of reasonable opinion without exception. The type of going concern for financial report which shows a uncertainy of company in surviving activity of operation in the future according to audited report.
2. Insidental Notes
There is an example of a kind of reasonable opinion without a note with an additional paragraph containing some notes related to what should be added by the company such as some expenditure outside the budget plan, and so on.
3. Disclaimer of Opinion
Adalah contoh yang termasuk dalam jenis opini tidak menyatakan pendapat. Contoh ini memberikan penjelasan terkait tidak adanya bukti atau adanya batas dalam ruang lingkup yang harus dilakukan oleh auditor untuk keamanan dan kejelasan audit.
4. Adverse Opinion
Dalam contoh yang termasuk kedalam jenis TW atau opini tidak wajar, contoh ini adalah bukti kesalahan penyajian aktiva dalam laporan. Sehingga, auditor akan memberikan penjelasan kepada perusahaan untuk melengkapi aktivanya.
Closing
There is our explanation about audit opinion. An audit opinion is a formal commentary and core explanation issued by the auditor as the final form of a statement and verification process on a report.
Opini audit memiliki beberapa tahapan yang perlu dilakukan oleh auditor, sehingga setiap opini audit memiliki jenis yang berbeda berdasarkan hasil dan tahapannya.
In many ways, the commentary from the inspector becomes a measure of a company to change its report and take both preventive and solutive actions for their operations.
Nah, Anda dapat menemukan fitur opini audit dalam Audithink. Sebagai aplikasi audit terpercaya dengan fitur lengkap dan canggih sehingga memudahkan auditor dalam melakukan berbagai jenis keperluan audit.
Hubungi kontak Audithink untuk berdiskusi lebih dalam mengenai audit untuk perusahaan Anda.
