Matakuliah Tahun : PSYCHOLOGY PEMERIKSAAN : 2009 Auditor’s Code of Ethics (SPAP) Pertemuan 02 Auditor’s Code of Ethics (SPAP) Pertemuan 02 Bina Nusantara University 3 Learning Objectives • Understanding about Ethics • Understanding about Ethical Principles of CPA • Understanding about Responsibilities of auditors to clients • Understanding about responsibilities of auditors to their colleagues • Understanding about other responsibilities and practices Bina Nusantara University 4 Understanding and the need of (Code) Ethics • (Broadly) as a set of moral principles or values. • Deal with dishonest persons • Need code of conduct to protect auditors Ethics Divisions • Ethical Principles • Code of Professional Conduct • Interpretation of Rule of Conduct Bina Nusantara University 5 ETHICAL PRINCIPLES (In general) • Trustworthiness – Honesty, Integrity, Reliability, and Loyalty • Respect – Activity, Courtesy, Dignity, Tolerance, and Acceptance • Responsibility – Accountable, Pursuing Excellence, Continuous Improvement • Fairness – Justice, Equality, Impartiality, Proportionality, Openness, Due Process • Caring • Citizenship – Obeying the laws. Bina Nusantara University 6 ETHICAL PRINCIPLES of CPA 1. 2. 3. 4. 5. 6. Responsibilities The Public Interests Integrity Objective and Independence Due Care Scope and Nature of Services Bina Nusantara University 7 ETHICAL PRINCIPLES of CPA • Responsibilities Exercising sensitive professional and moral judgments in all activities • The Public Interests Serving the public interest, honoring the public trust, and demonstrating commitment to professionalism • Integrity Performing all professional responsibilities within the highest sense of integrity. Bina Nusantara University 8 Independency, Integrity, dan Objectivity • Objectivity Free of conflict of interest • Independency Independent in Performance Independent in Appearance • Integrity Performing all professional responsibilities (Accountable, Pursuing Excellence, Continuous Improvement) with faithfully Bina Nusantara University 9 ETHICAL PRINCIPLES of CPA • Objective and Independence Maintaining objective and being free of conflict of interest. Independent in fact (performance) and in appearance. • Due Care observing the professional technical and ethical standards, improving competence and quality of services, and do the best • Scope and Nature of Service observing the principles of the code of professional conduct in determining the scope and nature of services to be provided. Bina Nusantara University 10 Acronym of the word of Auditor • • • • • • • A - adaptability U - understandability D - dedication I - independence T - trustworthiness O - objectiveness R – reliability By Qudrat Chalim (STAN) Bina Nusantara University 11 Code of Professional Conduct Ideal Standard of the ethical conduct Principles stated in philosophical items (Not enforceable) Minimum standards of ethical conduct stated as specific rules (They are enforceable) Rules of Conduct Interpretation Ethical Ruling Bina Nusantara University Interpretations of the rules of conduct by IAI (Not enforceable but be justified by practitioners) Published explanations about the rules of conduct 12 Variables forcing CPAs do appropriately Ujian BAP SPAP Quality Control Conduct of CPA Firm Personnel Peer Review Bina Nusantara University PPL Tuntutan Hukum Pembagian KAP BAPPEPAM Kode Etik 13 Prinsip Etika Profesi IAI 1. 2. 3. 4. 5. 6. 7. 8. Tanggung Jawab Profesi Kepentingan Publik Integritas Obyektivitas Kompetensi dan Kehati-hatian Profesi Kerahasiaan Perilaku Profesi Standar teknis Bina Nusantara University 14 Standar Umum dan Prinsip Akuntansi • Standar Umum – – – – Kompetensi Profesional Kecermatan dan keseksamaan professional Perencanaan dan supervisi Data relevan yang memadai • Kepatuhan terhadap Standar Bina Nusantara University 15 Standar Umum dan Prinsip Akuntansi • Prinsip-prinsip Akuntansi Anggota KAP dalam memberikan jasa profesinya terkait dengan laporan keuangan, harus tunduk dan mengacu pada prinsip akuntansi yang berlaku umum Bina Nusantara University 16 Tanggung Jawab kepada Klien • Anggota KAP tidak diperkenankan untuk mengungkapkan informasi klien yang rahasia tanpa persetujuan dari klien, kecuali yang diatur dalam peraturan perundangan yang berlaku. • Fee Professional bergantung pada risiko penugasan dan kompleksitas jasa yang diberikan, tingkat keahlian yang diperlukan dan struktur biaya KAP ybs. • Fee kontinjen fee yang ditetapkan bergantung kepada temuan atau hasil tertentu. tidak diperkenankan Bina Nusantara University 17 Tanggung Jawab kepada Rekan Seprofesi • Tanggung jawab kepada rekan seprofesi memelihara citra profesi • Komunikasi antar akuntan publik wajib melakukan komunikasi dg KAP pendahulu. • Perikatan atestasi tidak boleh melakukan perikatan atestasi yang jenis dan periodenya dengan yang dilakukan oleh KAP yang telah lebih dahulu ditunjuk oleh klien. Bina Nusantara University 18 Tanggung Jawab dan Praktik lain • Perbuatan dan perkataan yang mendiskriditkan (mencemarkan profesi) • Iklan, Promosi, dan Kegiatan Pemasaran lainnya sepanjang tidak merendahkan citra profesi Bina Nusantara University 19 Komisi dan Fee Referal • Komisi tidak diperkenankan apabila akan mengurangi independensi • Fee referal hanya diperkenankan bagi sesama profesi • Bentuk organisasi KAP harus sesuai dengan bentuk badan hukum yang diijinkan oleh peraturan perundangan yang berlaku. Saat ini dianjurkan agar KAP dijalankan oleh minimal 2 orang partners. Bina Nusantara University 20 References • SPAP – Aturan Etika Kompartemen Akuntan Publik • Messier, Glover, & Prawitt: Auditing & Assurance Services: A Systematic Approach – Ch 19 Bina Nusantara University 21
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