STANDARD EXAMINATION STATE FINANCES

Juni 26, 2019

STANDARD EXAMINATION STATE FINANCES

APPENDIX II

REGULATION OF THE AUDIT BOARD OF THE REPUBLIC OF INDONESIA NUMBER 1 OF 2017 STATE FINANCIAL INSPECTION STANDARDS

STANDARD EXAMINATION STATEMENTS 100

GENERAL STANDARDS

INTRODUCTION

Preliminary

Scope

1. This PSP sets general standards for carrying out financial checks, performance checks, and PDTT.

2. This general standard relates to ethics; independence, integrity, and professionalism; controlling bugs; competence; consideration of non-compliance, fraud and disobedience; audit communication; and documentation examination in the implementation and reporting of examination results; relationship with professional standards used by public accountants; as well as obligations Government Internal Audit and public accountant supervision state finances.

Effective Date

3. This PSP is valid and has binding legal force from the date invited.

AIM

4. The purpose of the examiner in implementing the General Standards is as a basis to be able to implement implementation standards and reporting standards effective. Thus, this general standard must be followed by the BPK and all Examiners who carry out checks based on Inspection Standards.

DEFINITION

5. For the purposes of this standard, the terms below mean the following:

a. The Supreme Audit Agency, hereinafter abbreviated as BPK, is an institution country that has the duty and authority to examine management and state financial responsibility.

b. The examiner is the person who carries out the management inspection task and state financial responsibility for and on behalf of the BPK.

c. Subject matter is matters that are examined and / or things that are become a concern in an audit assignment, which can be in the form of information, conditions, or activities that can be measured / evaluated based on some criteria.

d. The subject matter information is the result of an evaluation or the results of the measurement of the main things against the criteria.

e. Ethics is an attitude and behavior that shows willingness and the person's ability to consciously obey the rules and norms that applies in an organization

f. The BPK Code of Ethics, hereinafter referred to as the Code of Ethics, is the norm

must be obeyed by each BPK Member and Examiner while running its duty to maintain the dignity, honor, image and credibility of the BPK.

g. Independence is an attitude and action in carrying out examination to be impartial and deemed impartial to anyone, and is not affected and is seen not to be influenced by anyone.

h. Integrity is quality, character, or condition that shows unity intact, having honesty, hard work, and adequate competence.

i. Professionalism is the ability, expertise, and commitment of professions within carry out the task.

j. Professionals are things that are related to a profession that is need special intelligence to run it.

k. Professional skepticism is an attitude that includes the mind always questioning and critically evaluating evidence examination or other matters during the examination.

l. Professional considerations are the application of collective knowledge, skills, ethics, and experience of examiners in the inspection process.

m. Quality control standards are a benchmark for assessing the extent to which the inspection process runs according to inspection standards.

n. Quality control system is a set of procedures and policies applied to ensure inspection practices are in accordance with statutory standards and provisions.

o. Competencies are education, knowledge, experience, and / or skills a person has, both about examination and about certain things or fields.

p. Competent is capable or capable in the field that is mastered.

q. Experts are people who have expertise in matters or fields certain, which is needed for inspection and is not Examiner.

r. Fraud (fraud) is an act that contains an element of intent, intention, benefit yourself or others, fraud, concealment or embezzlement, and misuse of trust that is intended for obtain illegal profits that can be in the form of money, goods / assets, services, and not paying services, carried out by one individual or more than those responsible for governance, employees, or parties third.

s. Disobedience (abuse) is behavior that is less or not feasible when compared to the behavior of people who are wise and using common sense by considering the practice of public financial governance the good one.

t. Fraud risk factors are events or conditions that indicate incentives or pressure to cheat or give opportunities for cheating.

u. Early indications of cheating are symptoms (red flags) that show possibility of fraud.

V. Predication is the whole of events, circumstances at the time of the event, and everything related or related that can bring someone who have common sense, are professional, and have a level of caution, to be sure that fraud has been, is or will occur. Prediction is the basis for starting PDTT in the form of an investigative examination.

w. Audit communication is the process used by the BPK or Examiner in obtaining data and information in order collection of proof of examination and submission of examination results to the responsible party.

x. Inspection documentation is documentation of the inspection procedure that has been done, proof of sufficient and appropriate examination obtained, and conclusions drawn by the Examiner.

PROVISIONS

Ethics

6. Members of the BPK and the Examiner must carry out checks in accordance with

ethical principles as an important element in the value of accountability and hope public to the BPK and the Examiner in carrying out the examination. Independence, Integrity and Professionalism.

7. Members of the BPK and Examiners in carrying out their duties and authorities must comply with ethical principles namely independence, integrity and professionalism which is the basic values of the BPK. (Ref. Para. A1-A2)

8. Examiners must use professional skills carefully and careful, professional skepticism, and professional judgment throughout inspection process. (Para Ref. A3-A9)

Quality Control

9. The BPK must establish a quality control standard to ensure quality of inspection results.

10. In implementing quality control standards, the BPK must determine and developing a quality control system to ensure that Check according to inspection standards and regulatory requirements legislation.

11. The quality control system consists of procedures and policies to ensure obtaining high quality examination results in accordance with the standards inspection and statutory provisions.

12. The inspector must implement a quality control system at the time of assignment

to provide adequate assurance that the Examination is in accordance with inspection standards and statutory provisions, and LHP is exactly in accordance with his condition.

Competence

13. Collective examiners must have adequate professional competence to carry out inspection tasks. Professional competence is proven by professional certificates issued by authorized institutions or other documents stating expertise. (Ref: Para. A10 - A11)

14. BPK must determine the competencies needed to ensure The examiner has the appropriate expertise to carry out the assignment examination.

15. Examiners must maintain their competence through professional education the shortest continuous 80 (eighty) hours in 2 (two) years.

Use of Experts

16. BPK can use competent experts. (Ref: Para. A12)

17. In the use of experts, the BPK must believe that these experts independent, fulfilling qualifications, competent in their fields, and must documenting that belief.

Use of Examiners Outside the CPC

18. The BPK can use examiners outside the CPC and must be independent and have the necessary competencies. Competence of outside examiners CPC is proven by professional certificates issued by the institution authorities or other documents stating expertise.

Continuing Education for Experts and Examiners Outside the CPC

19. The BPK is responsible for ensuring expert staff and examiners outside the BPK involved in the inspection process meet the requirements continuing education.

Considerations for Non-compliance, Fraud, and Disability

19. The examiner must design an examination to provide confidence adequate to detect non-compliance with regulatory requirements legislation, contracts, and other influential legal products directly and materially on the subject matter / information on the principal matters examined.

Direct and material influences can be:

a. things that cause misstatements in the financial statements;

b. things that cause performance irregularities related to economic aspects, efficiency, and effectiveness;

c. things that cause shortages of acceptance and deviation administration; and / or

d. things that cause potential state / regional losses and / or losses

state / regional finance.

21. Examiners must identify fraud risk factors and assess risks there is non-compliance with statutory provisions caused by fraud (fraud) and / or disobedience (abuse). These risks must be considered as significant risks (significant risks) and the Examiner must obtain an understanding of the controls related to these risks. (Ref: Para. A13)

22. If there is a risk of non-compliance with regulatory provisions legislation that indicates fraud and disobedience significantly affect the subject matter / information on the main subject being examined, The examiner must modify the procedure to identify the occurrence fraud and / or disobedience, and determine its impact on the main thing / information on the main subject being examined.

23. Examiners must disclose non-compliance with regulatory provisions legislation that indicates fraud, disobedience, and / or state / regional losses, as well as direct and non-compliance material on the subject matter / information on the subject matter being examined in accordance with the provisions.

24. PDTT in the form of an investigative examination is only carried out when there is

adequate predication. Predictions can come from examination findings other than PDTT in the form of investigative examinations, internal and information parties external CPC. The findings or information must be tested beforehand can be accepted as predication.

Communication Examination

25. Examiners must establish efficient and effective communication throughout inspection process, so that the inspection process runs smoothly and results examination can be understood and acted upon by the responsible party responsible and / or related stakeholders. (Ref: Para. A14)

26. The examiner must use professional judgment to determine the form, content, and intensity of communication.

27. If there is a termination of inspection, the Examiner must provide an explanation in writing to the official who gave the assignment.

28. The BPK must communicate in writing the reason for terminating the examination

to the entity being examined, the entity requesting an inspection, representative institutions, and / or law enforcement agencies.

Inspection Documentation

29. The examiner must prepare adequate inspection documentation on time at all stages of examination and providing understanding clear procedures for examinations performed, professional considerations, evidence obtained, and conclusions made.

30. The examiner must prepare inspection documentation to provide clear and adequate information. Through this documentation, the Examiner others who do not have a background in knowledge of the examination can understand the nature, time, scope, and results of the inspection procedure implemented, evidence obtained in support of findings, conclusions, and examination recommendations, and the reasons behind all significant matters needed in taking professional judgment and related conclusions.

31. The BPK must develop an efficient and inspection documentation system effective in accordance with the provisions of the legislation.

Relations with the Professional Standards Used by Public Accountants

32. In the financial audit, this Inspection Standard applies the standard audits contained in the SPAP determined by the accountant professional association public, insofar as it is not regulated otherwise in this Inspection Standard.

Obligations of Government Internal Supervision Apparatus and Public Accountants in Examination of State Finance

33. Government Internal Oversight Officials that carry out performance audits and

audits with specific objectives, and public accountants who examine finances countries based on the provisions of the law must implement all relevant provisions in this Inspection Standard.

MATERIAL APPLICATION AND OTHER EXPLANATION

Independence, Integrity and Professionalism

Independence (Ref: Para. 7)

A1. The BPK needs to pay attention to personal interference with independence check it out. Personal disorders caused by a relationship and personal views may result in the examiner limiting the scope questions and disclosures or weaken findings in all the shape. The examiner is responsible for notifying officials authorized at the BPK if they have a personal disturbance against independence. Personal disturbances from individual examiners include:

a. have a connection of blood ties up, down, or right up with the second degree with the management or entity ranks checked;

b. have financial interests both directly and indirectly directly to the entity or program being examined;

c. have worked or provided services to entities or programs checked within the last 2 (two) years;

d. has a cooperative relationship with an entity or program checked; and

e. involved both directly and indirectly in object activities examinations, such as providing assistance, consulting services, development systems, compile and / or review financial statements of entities or programs checked.

Integrity (Ref: Para.7)

A2. Integrity is manifested in an honest, objective, and firm manner apply principles, values, and decisions. Interference with integrity includes among others:

a. request and / or receive money, goods, and / or other facilities both directly and indirectly from parties related to examination;

b. hamper the implementation of the inspection task for personal gain, someone, and / or class;

c. impose personal will on the party being examined; and

d. change findings or order to change findings examinations, opinions, conclusions, and recommendations on the results of the examination not in accordance with the facts and / or evidence in the Examination.

Professional Proficiency (Ref: Para. 8)

A3. Examiners must use professional skills carefully and thoroughly in determining the type of examination to be carried out, determine scope of examination, selecting methodology, determining the type and amount of evidence to be collected, or in selecting tests and procedures for carry out inspections, as well as in conducting assessments and reporting check up result.

Professional skepticism (Ref: Para. 8)

A4. The examiner must plan, carry out, and report the examination with a professional attitude of skepticism. The examiner acknowledges that the situation certain things can cause basic things to deviate from the criteria. Attitude professional skepticism means the examiner makes critical judgments with mind that always questions the adequacy and accuracy of the proof obtained during inspection.

A5. The examiner must use professional skepticism in assessing risk the occurrence of fraud is significant to determine factors or risks that can significantly affect work examiner if fraud occurs or may have occurred.

A6. The examiner must use professional skepticism about things, between others, as follows:

a. proof of examination that is contrary to other proof of examination obtained;

b. information that raises questions about the reliability of documents and responses to requests for information used as evidence examination;

c. circumstances that indicate fraud and / or disobedience; and

d. conditions that allow the need for additional inspection procedures other than the procedures required in the inspection guidelines.

Professional Considerations (Ref: Para. 8)

A7. The examiner must use professional judgment in making decision about:

a. main things / information on main things;

b. appropriate criteria;

c. parties related to the examination;

d. level of confidence;

e. scope of inspection;

f. risk of inspection;

g. the inspection procedure to be used is related to risk examination; and

h. materiality.

A8. The examiner must also use professional judgment within evaluate the adequacy and accuracy of proof of examination obtained, and steps to achieve the overall objectives of the examination have been do.

A9. The examiner must use professional judgment in making conclusions based on proof of examination obtained.

Competency (Ref: Para. 13)

A10. Professional competencies include education and experience. Competence professionals are not only measured quantitatively for how long audit experience, because it cannot describe accurately the type of experience the examiner has. The most important element for The examiner is maintaining professional skills through commitment for learning and development in all professional life examiner.

A11. Examiner assigned to carry out inspections according to standards examination must collectively have competence:

a. educational background, expertise and experience, and knowledge about inspection standards that can be applied to the type assigned inspection;

b. general knowledge about the environment of entities, programs, and activities examined (object of inspection);

c. skills to communicate clearly and effectively, both verbally or writing; and

d. skills that require special knowledge in the field certain according to the inspection carried out.

Use of Experts (Ref: Para. 16)

A12. Experts can be used to advise the Examiner or become part of the Examining team.

Considerations for Non-compliance, Fraud, and Disobedience (Ref: Para. 21)

A13. The examiner only has an interest in the initial indication of fraud material impact on opinions or conclusions. Though The examiner discovers the initial indication of fraud, the inspector is not authorized to declare fraud has occurred because of the term fraud is the realm of law.

Communication Examination (Ref: Para. 25)

A14. The examiner communicates matters related to the inspection process, including the purpose of inspection, scope of examination, time of inspection, inspection criteria, examination findings, and difficulties or limitations encountered during the examination. Special PDTT in the form of investigative examinations,Examiners can limit communication about matters related to inspection process.

APPENDIX III

REGULATION OF THE AUDIT BOARD OF THE REPUBLIC OF INDONESIA NUMBER 1 OF 2017 STATE FINANCIAL INSPECTION STANDARDS Standards EXAMINATION 200

AUDIT BOARD OF THE REPUBLIC OF INDONESIA REPUBLIC OF INDONESIA 2017

STANDARD IMPLEMENTATION OF AUDIT

STANDARD STATEMENT OF EXAMINATION 200

STANDARD EXAMINATION

PRELIMINARY

Scope

1. The PSP is set responsibility in carrying out the examination examiner that includes planning, examination of evidence collection, development of audit findings, and supervision.

2. Planning relating to responsibility Examining responsibility in connecting the examination topics that will be done by the CPC strategic planning and planning for every assignment inspection. 3. Collection of evidence relating to the responsibilities of Audit in designing and implementing inspection procedures to obtain evidence sufficient and appropriate checks, support an accurate conclusion, according to the characteristics to be possessed by the examination of evidence in an investigation.

4. Development of inspection findings related to the responsibility of inspectors in developing the audit findings based on evidence obtained by examination.

5. Supervising Examiner relating to responsibility in providing direction and guidance to the examiner during the examination to ensure the achievement of the purpose of inspection and compliance with audit standards.Effective date

6. The PSP is valid and binding legal effect from the date of promulgation.

AIM

7. Interest Examiner in applying this standard is to:

a. planned quality checks to be carried out efficiently and effectively; and

b. designing and implementing inspection procedures to obtain sufficient appropriate evidence

DEFINITION

8. For the purpose of this standard, the below terms mean as follows: a. Strategic planning is the process of formulating the vision and mission that prepared the CPC every period of 5 (five) year and contained in the Strategic Plan (Plan). Strategic Plan contains the vision and mission of the CPC will be achieved within a period of five (5) years, and shall include the examination of policies and strategies is a priority.

b. Assignment planning is a process that involves the determination of the overall inspection strategy and development plan of the examination. c. Internal control is a process designed, implemented, and monitored by the management and personnel of the entity that is responsible for the governance of the entity to provide reasonable assurance of achieving the entity's objectives.

d. Risk inspection is the risk of the possibility that the findings, conclusions and / or recommendations Examiner is incorrect or incomplete, as a result of factors such as insufficient evidence and / or improper, inspection procedures were inadequate, or omission, deliberate or misleading information.

e. The purpose connected with the examination of the implementation of an inspection. Specifically, the purpose of the examination will determine the type of examination.

1) The purpose of the audit is to obtain reasonable assurance so that the examiner is able to provide an opinion that the financial statements present fairly, in all material respects, of compliance with accounting standards, the adequacy of disclosure, compliance with laws and regulations, and the effectiveness of internal control systems;

2) The purpose of the examination is to test the performance and assessing the aspects of economy, efficiency

and / or effectiveness, as well as other performance aspects on a subject matter being examined with a view to provide recommendations that can be pushed toward improvement;

3) Interest PDTT in the form of compliance checks is to assess whether the subject matter is checked accordingly (submissive) with the provisions of the legislation;

4) Interest investigative PDTT in the form of checks is to uncover any indication of loss of country / region and / or criminal elements

f. The scope of the examination is a clear statement of focused, comprehensive, and limit checks

g. Criteria are the benchmarks used in examining and assessing the subject matter, in this case the information disclosed in financial management and accountability the state, including benchmarks presentation and disclosure of relevant.

h. Pick-test is the selection of some of the elements in the population as a basis to draw conclusions on the overall population. i. Population is the data that is the source of the sample to be selected, in which the examiner intends to draw conclusions from the overall data.

j. Pick-test risk is the risk that the Examiner conclusion based on the selected sample is different from the conclusion if the same audit procedures applied to the whole population.

k. Supervision is an activity that includes giving direction and guidance to the examiner during the examination to ensure the achievement of the purpose of inspection and compliance checks to continue to receive the latest information about significant problems encountered, carry review for the work performed, and providing training ( training) and guidance ( mentoring) effective in the implementation of quality control.

l. Business continuity ( going concern) is the assumption that an entity is deemed to survive in the duties and functions or business for the future can be predicted.

m. An early indication of fraud are signs that indicate the possibility of fraud

CONDITIONS

9. BPK and the examiner must plan the examination as well as possible.

10. CPCs should make strategic planning for the implementation of inspection tasks and meet stakeholder expectations.

BPK relationship with Strategic Planning

11. CPCs should be guided by the Strategic Plan of the CPC in the annual inspection plan. In an examination of performance and PDTT, examiner must determine the subject matter to be examined. The examiner must specify the factors on which to base consideration in the determination of the subject matter. (Ref: Para. A1-A2)

planning Assignment

12. The examiner must state clearly the purpose of the examination of the information subject matter or subject matter to be examined.

13. The examiner must ensure clarity every assignment inspection performed. (Ref: Para. A3)

14. The examiner must acquire an understanding of the entity and / or subject matter / subject matter examined information required to identify the problem, determine materiality, risk, types and sources of evidence, as well as auditabilitas. (Ref: Para. A4-A6)

15. The examiner should obtain a sufficient understanding of internal control over the use of professional judgment. (Ref: Para. A7-A9)

16. The examiner must assess and respond to risk inspection using professional judgment. (Ref: Para. A10-A11)

17. The examiner must identify and measure the material risks as a result of fraud.

18. The examiner must update the risk assessment and response to the whole process of inspection using professional judgment.

20. The examiner shall establish appropriate criteria as the basis for assessing the subject matter or subject matter information being examined. (Ref: Para. A12-A15) 21. The examiner must consider the materiality of the whole process of inspection using professional judgment. (Ref: Para. A16-A17)

22. The examiner must update the assessment of the materiality of the whole process of examination based on risk assessment using professional judgment.

23. In the financial checks, The examiner must consider business continuity ( going concern) and events that occurred between the date of the financial statements and business continuity ( going concern) and events that occurred between the date of the financial statements and business continuity ( going concern) and events that occurred between the date of the financial statements and the date of LHP. (Ref: Para. A18)

24. The examiner must update the audit plan as necessary during the inspection process.

Obtaining evidence

25. The examiner should design and implement appropriate audit procedures to obtain evidence sufficient and appropriate inspection. (Ref: Para. A19)

26. The examiner must implement procedures that have been designed to obtain evidence sufficient checks and worthy of fraud risks that have been identified.

27. The examiner must determine the overall response if it is found early indications of fraud / indications of fraud in the examination.

28. The examiner must consider the sufficiency and appropriateness of evidence in identifying the sources of potential data derived from the audited entity, the results of the analysis Examiner, or other parties. (Ref: Para. A19)

29. The examiner must deepening if the acquisition of evidence, the Investigator suspect that the document was not authentic or the contents of the document have been modified but not communicated to the Examiner.

30. The examiner must modify the procedures required inspection if inspection evidence obtained from one source contradicts or is inconsistent with evidence obtained from other sources or Examiner has doubts about the reliability of the information that will be used as proof of inspection.

31. The examiner can obtain evidence by using pick-test inspection to provide an adequate basis for the Examiner to draw conclusions.

32. Throughout the process, the examiner must Me review adequacy and 32. Throughout the process, the examiner must Me review adequacy and 32. Throughout the process, the examiner must Me review adequacy and the accuracy of the evidence and relate it to the purposes of the investigation and responded to analyze the need to modify the inspection procedures. (Ref. Para. A20)

findings development

33. The examiner should develop inspection findings if it finds a mismatch between the conditions and criteria.

34. The examiner must consider the findings element consisting of the conditions, the criteria, as a result, and because in developing the inspection findings. However, the elements needed for an examination findings depend on the objectives of the investigation. (Ref: Para. A21)

35. The examiner can make the inspection findings to meet the purposes of the investigation in order to draw conclusions and / or recommendations. (Ref: Para. A22)

36. If discovered early indications of fraud, the Investigator must follow the initial indications of fraud in accordance with the provisions. (Ref: Para. A23)

37. The examiner should be supervised properly

EXPLANATION OF APPLICATION AND OTHER MATERIALS

BPK relationship with Strategic Planning

Understanding of the Strategic Plan is required to provide strategic direction in preparation of the annual audit plan, determining the assignment expectations, and objectives of the investigation. A2. Factors on which the judgment determining the subject matter between Another community expectations and materiality of a subject matter. planning Assignment

A3. The information needs to be widely understood among other major issues / information points that will be examined, the scope and purpose of inspection, access to the required data, a report will be generated, the inspection process, the parties can be reached during the inspection, and the roles and responsibilities of all parties related to the inspection.

A4. An understanding of the entity and / or subject matter / subject matter information is checked

can be obtained from the knowledge that has been owned Examiner over the entity and / or subject matter / subject matter information being examined and the results of the information collection during the examination

A5. An understanding of the entity and / or subject matter / subject matter information is checked can be obtained by considering the results of the previous inspection, including the understanding of the results of internal control, risk assessment, as well as the inspection findings.

A6. An understanding of the entity and / or subject matter / subject matter appropriate information examination Examiner relies on knowledge of the environment control. Understanding of the entity controlling the examiner on the environment is important, because the control environment is the basis for the internal control system to achieve the entity's objectives

A7. An understanding of internal control includes the condition of internal control

which is relevant both in time and substance with the investigation or that are material to the subject matter / subject matter information.

A8. An understanding of the entity and its environment and an understanding of internal control relevant to the investigation or which is material to the subject matter / subject matter information, will be associated with the risk assessment process, including risk assessment of fraud and impropriety. Effectiveness of internal control relevant to the investigation may affect the risk of inspection. Further, the Examiner can modify the nature, timing or scope of the examination procedure in accordance with the Audit assessment on internal control and the results of testing of internal control.

A9. Professional judgment is used to determine whether a control individually or jointly with others is relevant to the examination or material nature of the subject matter / subject matter information.

A10. Assessment and response is done by considering the inherent risk, control risk, and detection risk associated with the entity and subject matter / subject matter information being examined.)

A11. Examining get an understanding of the internal control system relevant to the investigation, including the management of risks associated with the entities examined as well as the adequacy of the risk management in support of the achievement of organizational goals. When obtaining an understanding of relevant controls with the examination, the examiner should evaluate the design of those controls and determine whether the control is carried out.

A12. Determination of criteria is affected by the subject matter / subject matter information

checked and objectives of the investigation. The criteria in the form of a formal audit, the accounting standard which is a financial reporting framework used by compilers of financial statements.

A13. In the examination of performance, if there are no formal criteria source accordance with the design objectives of the investigation, the Investigator may develop inspection criteria based on specific source and expressed in a transparent manner.

A14. In an examination of performance and PDTT with form compliance checks, if the examiner identifies several sources of conflict between the criteria used, the examiner must analyze the consequences of any such conflict, and responded by doing the following:

a. modify the purposes of the investigation or the subject matter / subject matter information to be checked;

b. decided not to make an assessment of the subject matter / subject matter information; or

c. involving experts to obtain their views on the conflict of several sources of criteria.

A15. If based on the professional judgment Examiner decided to selecting one of the sources of criteria, the Investigator must disclose their opposition sources criteria and reasons for selecting certain criteria in LHP source. The examiner can give consideration to the government on the issue of conflict of criteria resources.

A16. Something may be judged material if knowledge of it might affect your decision-making by users of LHP. Materiality includes quantitative and qualitative aspects. Materiality considerations influence the decisions concerning the nature, timing and extent of examination procedures and evaluation of test results. PDTT special examination in the form of performance and compliance checks, are also considered in determining the materiality of topics and inspection criteria.

A17. Things are becoming professional judgment in determining the level of materiality include LHP user needs, for example the attention of stakeholders, public interest, and the impact on the community; innate characteristics in a case or a group of things; the context of the occurrence of a case; and statutory requirements

A18. The examiner must obtain evidence sufficient appropriate examination

to determine the existence of events or conditions that may cast doubt significantly to the ability of the audited entity related to business continuity ( going concern) as well as events ability of the audited entity related to business continuity ( going concern) as well as events ability of the audited entity related to business continuity ( going concern) as well as events occurring between the date of the financial statements and the date of LHP that require adjustment or disclosure in the financial statements that have been identified. Obtaining evidence

A19. The examiner can obtain data and information by, among others observation, interviews, surveys, and measurements. In determining the method of data acquisition, the Investigator uses professional judgment. If necessary, the Investigator may use experts to help in the design methodology of obtaining data and information.

A20. The adequacy of the evidence based on the belief that the evidence Examiner findings development

A21. The element is called a complete inspection findings throughout the examination purpose have been met. The audit findings are clearly associated with the element of interest examination findings.

A22. If there is ineffective or non-compliance of the internal control, fraud, and / or misbehavior in the material but does not directly support the objectives of the investigation, the Investigator should discuss it in stages to decide whether to do a special inspection related or not.

A23. The Examiner found the early indications of fraud, the Investigator may follow up by proposing PDTT in the form of investigative examination

A24. Supervision conducted in phases and is intended to ensure achievement of objectives and the achievement of quality inspection checks in accordance with inspection standards. A25. Nature and extent of supervision, as well as review Examining the results of work may standards. A25. Nature and extent of supervision, as well as review Examining the results of work may standards.

A25. Nature and extent of supervision, as well as review Examining the results of work may

varies depending on several factors, such as the number of personnel in the Audit team, the importance of the inspection work, and experience Examiner.

A26. Supervision includes the following matters:

a. monitor the progress of the investigation;

b. consider the competence and ability of each team member Investigators, including the sufficiency of time allotted to carry out his work, his understanding of instructions given, and the suitability of execution of the work with an approach that has been planned;

c. The examiner directs all significant matters arising during the examination, considering the significance of and modify the approaches that have been planned properly; and d. identify the things that need to be consulted or considered by members of the team more experienced examiner during the examination.

A27. Person who supervises also facilitate mentoring in A27. Person who supervises also facilitate mentoring in A27. Person who supervises also facilitate mentoring in Audit team during the inspection process.

APPENDIX IV

REGULATION OF THE AUDIT BOARD OF THE REPUBLIC OF INDONESIA NUMBER 1 OF 2017

STATE FINANCIAL INSPECTION STANDARDS

STANDARDS EXAMINATION 300

4 5

EXAMINATION REPORTING STANDARDS

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.

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.

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.

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.

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 ....

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.

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 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.

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.

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 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.

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.

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STANDARD EXAMINATION STATE FINANCES

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