3 - 1 ©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley By. Betri Sirajuddin SE. M.Si., Ak. CA

3 - 2 ©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Etika secara umum didefiniskan sebagai perangkat prisip moral atau atau nilai Masing-masing orang memiliki perangkat nilai Sekalipun tidak dapat diungkapkan secara eksplisit

3 - 3 ©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Prilaku beretika diperlukan oleh masyarakat agar semunya dapat berjalan secara teratur. Kebutuhan akan etika dalam cukup penting sehingga banyak diantara nilai-nilai etika dimasukan dalam undang-udang

3 - 4 ©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Strandar etika seseorang berbeda dari masyarakat umum Seseorang memilih bertindak semaunya Banyak Prilaku tidak beretika yang berasal dari perilaku mementingkan dri sendiri

3 - 5 ©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Trustworthiness (Dapat Dpercaya) Respect (Saling Menghormati) Fairness (Kejujuran) Responsibility (Tanggung Jawab) Caring (Kepedulian) Citizenship (Warga Negara Yang Bertanggung Jawab)

3 - 6 ©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Dilema etika adalah situasi yang dihadapi seseorang dimana keputusan mengenai prilaku yang pantas harus dibuat

3 - 7 ©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Semua Orang mengerjakan Itu. Jika itu sah, Itu adalah Etika Kemungkinan dari Penemua dan Konsekwensi

3 - 8 ©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley 1. Mendpatkan Fakta Yang Relevan 2. Identifikasi isue-isue dari fakta-fakta yang ada 3. Tentukan siapa dan bagaimana orang atau kelompok yang dipengarughi oleh dilema.

3 - 9 ©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley 4. Identifikasi alternative yang tersedia Bagi orang yang harus memecahkan dilema 5. Idebtifikasi konsekwensi yang mungkin Timbul dari setiap alternative. 6. Putuskan Tindakan Yang tepat.

©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Masyarakat telah memberi arti khusus Pada istilah profesional Seorang Profesional diharapkan untuk Bertindak pada tingkat yang lebih Tinggi dari kebanyakan masyarakat.

©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Principles (Prinsip) Ideal standards of ethical conduct In philosophical terms (Standar ideal dari prilaku etka yang dapat dicapai dalam terminologi filosofi) Rules of Conduct (Peraturan Prilaku ) Minimum standards of ethical conduct stated as specific rules (Standar Minimum Prillaku etis yang Ditetapkan sebagai peraturan khusus)

©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Interpretation of the rules of conduct Interpretation of the rules of conduct by the AICPA Division of Professional Ethics (Interperstasi Peraturan Prilaku. Tidak merupakan keharusan, tetapi praktisi harus memahaminya)

©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Ethical rulings Published explanations and answers to questions about the rules of conduct submitted to the AICPA by practitioners and others interested in ethical requirements They are not enforceable, but a practitioner must justify departure. They are not enforceable, but a practitioner must justify departure.

©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley 1. Responsibilities Professionals should exercise sensitive and moral judgments in all their activities. Members should accept the obligation to act in a way that will serve and honor the public. 2. Public Interest

©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley 3. Integrity Members should perform all responsibilities with integrity to maintain public confidence. Members should be objective, independent, and free of conflicts of interest. 4. Objectivity and Independence

©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley 5. Due Care Members should observe the profession’s standards and strive to improve competence. A member in public practice should observe the Code of Professional Conduct. 6. Scope and Nature of Services

©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Principles Rules of conduct Substandard conduct Ideal conduct Minimum Level

©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Describe factors that influence auditor independence.

©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Independence means taking an unbiased viewpoint in performing audit tests. Independence in fact Independence in appearance

©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Ownership interests IT and other nonaudit services

©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Audit committee Shopping for accounting principles Approval of auditors by stockholders Engagement and payment of audit fees by management

©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Apply the AICPA Code rules and interpretations on independence and explain their importance.

©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Rule 101 – Independence A member in public practice shall be independent in the performance of professional services as required by standards promulgated by bodies designated by Council.

©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Interpretations of Rule 101 prohibit covered members from owning any direct investments in audit clients. Direct financial interest Indirect financial interest Material or immaterial

©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Former practitioners Normal lending procedures Financial interest and employment of immediate and close family Joint investor or investee relationship with client Director, officer, management, or employee of a company

©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley A lawsuit or intent to start a lawsuit between a CPA firm and its client is a violation of Rule 101 for the current audit. The interpretations permit a CPA firm to do both bookkeeping and auditing for the same client. The SEC prohibits performing bookkeeping and auditing services by the same CPA firm.

©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Internal auditing and extended audit services Unpaid fees

©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Understand the requirements of other rules under the AICPA Code. Understand the requirements of other rules under the AICPA Code.

©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley 101 Independence 102 Integrity and objectivity 201 General standards 202 Compliance with standards 203 Accounting principles 301 Confidential client information

©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley 302 Contingent fees 501 Acts discreditable 502 Advertising and other forms of solicitation 503 Commissions and referral fees 505 Form of organization and name

©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Describe the enforcement mechanisms for the rules of conduct.

©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Action by AICPA Professional Ethics Division Action by a State Board of Accountancy

©2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley