D E N I S S A I N TA N C H A I R Y ( 1 2 0 1 1 0 1 2 0 0 5 3 )I D A AY U W I D YA L A K S M I P ( 1 2 0 1 1 0 1 2 0 0 6 3 )

A N N I S A Y U N I A R Z ( 1 2 0 1 1 0 1 2 0 0 6 9 )

CONSIDERING INTERNAL CONTROL

LEARNING OBJECTIVE 7UNDERSTAND SECTION 404 REQUIREMENTS FOR

AUDITOR REPORTING ON INTERNAL CONTROL

SECTION 404 REPORTING ON INTERNAL CONTROL

Ruang lingkup auditor terbatas. Auditor dapat menerbitkan laporan audit yang terpisah atau dikombinasikan terhadap laporan

keuangan dan pengendalian internal atas pelaporan keuangan.

TYPES OF OPINIONS

Unqualified Opinion. • Tidak ada kelemahan material diidentifikasi.• Belum ada pembatasan lingkup pekerjaan auditor.

Adverse Opinion. • Bila terdapat satu atau lebih kelemahan

Qualified or Disclaimer of Opinion.• Keterbatasan ruang lingkup

LEARNING OBJECTIVE 8D E S C R I B E T H E D I F F E R E N C E S I N E VA LU AT I N G , R E P O RT I N G , A N D

T E S T I N G I N T E R N A L C O N T R O L F O R N O N P U B L I C C O M PA N I E S

EVALUATING, REPORTING, AND TESTING INTERNAL CONTROL FOR NONPUBLIC

COMPANIES

1. Reporting Requirements. 2. Extent of required internal controls. 3. Extent of understanding needed. 4. Assessing control risk. 5. Extent of tests of controls needed.