Auditor’s Code of Ethics (SPAP) Pertemuan 02 Matakuliah: PSYCHOLOGY PEMERIKSAAN Tahun: 2009

Bina Nusantara University 3 Auditor’s Code of Ethics (SPAP) Pertemuan 02

Bina Nusantara University 4 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 5 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 6 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 7 ETHICAL PRINCIPLES of CPA 1.Responsibilities 2.The Public Interests 3.Integrity 4.Objective and Independence 5.Due Care 6.Scope and Nature of Services

Bina Nusantara University 8 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 9 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 10 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 11 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 12 Code of Professional Conduct Ideal Standard of the ethical conduct stated in philosophical items (Not enforceable) Minimum standards of ethical conduct stated as specific rules (They are enforceable) Interpretations of the rules of conduct by IAI (Not enforceable but be justified by practitioners) Published explanations about the rules of conduct Principles Rules of Conduct Interpretation Ethical Ruling

Bina Nusantara University 13 Variables forcing CPAs do appropriately Conduct of CPA Firm Personnel SPAP PPL Tuntutan Hukum Pembagian KAP Kode Etik BAPPEPAM Peer Review Quality Control Ujian BAP

Bina Nusantara University 14 Prinsip Etika Profesi IAI 1.Tanggung Jawab Profesi 2.Kepentingan Publik 3.Integritas 4.Obyektivitas 5.Kompetensi dan Kehati-hatian Profesi 6.Kerahasiaan 7.Perilaku Profesi 8.Standar teknis

Bina Nusantara University 15 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 16 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 17 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 18 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 19 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 20 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 21 References SPAP – Aturan Etika Kompartemen Akuntan Publik Messier, Glover, & Prawitt: Auditing & Assurance Services: A Systematic Approach – Ch 19