My OperaSAT Section 600 Burdensome PROCEDURES Agreed
Thursday, December 17, 2009 5:37:17 PM
SAT Section 600
Burdensome PROCEDURES
Agreed
Source: PSAT No. 09
INTRODUCTION AND KETERTERAPAN
Section 01 of this set attest standards and provide guidance for practitioners on the implementation and reporting of all the commitment to implement the agreed procedures, except those specified in paragraph 02. Practitioners should also refer to the following standards attest to obtain additional guidance for specific types of burdensome procedures agreed upon:
a. SAT Section 200 [PSAT No. 04] Projections and Financial Forecast
b. SAT Section 500 [PSAT No. 06] attest Compliance
Section 02 does not apply in:
a. Situation in which the auditors reported that the implementation of agreed procedures to one or more elements, accounts, and certain postal financial statements in accordance with Section 622 SA [PSA No. 51] burdensome to implement the Agreed Proseduryang Elements, Accounts, or Keuangan.2 Report Post
b. Situation in which practitioners reported specific compliance requirements that are based solely on the audit of financial statements, as stated by the SA Section 623 [PSA No. 41] Special Report, paragraph 19 s.d. 21.
c. Burdensome for the purpose of reporting according to Section 801 SA [PSA No. 62] yangDiterapkan Compliance Audits of Government Entities and Other Recipients Government Financial Assistance, unless specifically burdensome requirements specify that the commitment undertaken in accordance with the standards attest burdensome.
6000.1
___________________________________________
1 At the time bound to implement the agreed procedures pads prospective financial information, practitioners should follow the guidelines in this section and the SAT Section 200 [PSAT No. 04] Projections and Financial Forecast.
2 Practitioners may publish reports on the combination of commitment to implement the agreed procedures in accordance with paragraph 48 of this section and section 622 SA [PSAT No. 51] burdensome to implement the agreed procedures for Elements, Accounts, or post a Certain Financial Statements, paragraph 47.
Public Accountants Professional Standards
d. Circumstances covered by Section 324 of SA [PSA No. 61] Report on the Processing Transactions by Service Organizations, paragraph 58, if the auditors are required to apply the services of substantive procedures to the user transactions or assets in service organizations and he made a special pengacuan service auditors report on the implementation of the procedures have been established. (However, this section will not apply if the service auditor's separate report on the implementation of the agreed procedures of the elements, accounts, or a particular post of a financial report.)
e. Burdensome SA covered by Section 634 [PSA No. 54] letter to The Underwriter and Certain Other Requestor.
f. A commitment that there is no written asersi, as defined in paragraph 06. In this situation, practitioners can provide certain nonatestasi services include providing professional advice or a recommendation to the client. Practitioners are bound to provide such services nonatestasi should refer to the guidelines in the Standard Consultancy (SJK Section 100 [PSJK No. 01] Consultancy services and Standard Definition, or other professional standards that apply.
g. Certain professional services are not considered into this section as described in Section 100 SAT [PSAT 07] StandarAtestasi, paragraph 02.
Commitment agreed PROCEDURES
03 A commitment to agreed procedures are burdensome in which practitioners are bound by the client to publish a report on the findings based on specific procedures performed on certain things a asersi, as defined in paragraph 06. Client binding practitioners to assist users in evaluating asersi as a result of a user needs report. Because the user requested that the findings obtained independently, practitioner services required to implement procedures and report findings. Users and practitioners agree on the procedures to be performed by practitioners who believed that adequate user procedures. Therefore the user needs can vary widely, the nature, time, and the extent of the agreed procedures are also highly variable, therefore, the user is responsible for the adequacy of these procedures because they understand the procedures necessary both to meet their needs. In a commitment undertaken under this section, the practitioner does not perform an examination or review (see the SAT Section 100 [PSAT No. 07]) and did not give an opinion or belief is limited (see paragraph 26) above asersi. On the other hand, practitioners report on the agreed procedures must be in the form of procedures and findings. (See paragraph 33 of this section.)
04 As a consequence of the user's role within an agreed procedure to be implemented or to be performed, practitioners report on this kind of commitment must clearly indicate that its use is limited to the user. User, including the client, hereinafter referred to as a specific user.
6000.2
Burdensome procedures agreed
STANDARD
05 common standards, standards of fieldwork and reporting standards for commitment attest SAT set forth in Section 100 [PSAT No. 07] Standard attest and various interpretations of the implementation guidelines as discussed in this section, must be followed by practitioners in the implementation and reporting procedures agreed commitment.
General Standards
e. The first general standard is-commitment should be implemented by one or more practitioners who have technical expertise and training in enough attest function. (SAT Section 100, paragraph 06)
e. The second general standard ad ne-commitment must be implemented by seorangpraktisi or more who have sufficient knowledge in the relevant bidangyang with asersi. (SAT Section 100, paragraph 09)
e. The third general standard ad ne-practitioner must carry out burdensome only if he has reason to convince himself that the two following conditions exist:
a. Asersi be judged by rational criteria, whether established by a recognized body or expressed in asersi presentation in a way that is clear and comprehensive to readers who are known to be able to understand
b. Asersi can be estimated or measured in a consistent and rational by using these criteria. (Runut to paragraph 06 of this section).
d. The fourth general standard is, in all matters concerned with the commitment, an independent mental attitude must be maintained by the practitioner (SAT Section 100, paragraph 22) 3
e. General standard five-alah ad professional skills should always be used by practitioners in implementing the commitment, starting from the planning stage to the implementation of such commitment (SAT Section 100 [PSAT No. 07], paragraph 25)
Field Work Standards
a. Standard work is the first field-work must be planned well and if used must be supervised by an assistant properly. (SAT Section 100 [PSAT No. 07], paragraph 28)
b. The second field work standard is-sufficient evidence must be obtained to provide a rational basis for the conclusions in the report yangdinyatakan. (Runut to this section, paragraph 18)
_________________________
3 practitioners who perform attest commitment must be independent in accordance with the rules in the Rules of Ethics for Public Accountants Compartment.
6000.3
Public Accountants Professional Standards
Standard Reporting
a. The first reporting standard is-asersi report should mention the reported and burdensome nature of the states concerned attest. (see the SAT Section 100 [PSAT No. 07], paragraph 46).
(Runut to paragraph 33 of this section)
b. Reporting standards, reports second is to express a conclusion on whether asersi practitioners prepared in accordance with the established standards or criteria stated in use as a measure. (SAT Section 100 [PSAT No. 07], paragraph 50)
(Runut to paragraphs 06, 26 sd 28. And 33 of this section)
c. The third reporting standard-reports should state all the objections significant practitioners of the commitment and presentation asersi. (SAT Section 100 [PSAT No. 07, paragraph 64)
(Runut to paragraphs 35, 37, 41, and 42 of this section)
d. Standard reporting fourth-Report is a commitment to evaluate an arranged asersi the agreed criteria or based on a commitment to implement the agreed procedures must contain a statement about the limitations of the use of the report only by the parties who agreed on the criteria or procedures. (SAT Section 100 [PSAT No. 07], paragraph 70) (Runut to paragraphs 04 and 38 of this section)
ASERSI AND RELATING TO MAIN PAGE
06 A asersi is a declaration, or series of related declarations as a whole, by the party responsible for it. This point about a asersi is an attribute, or part of the attributes, which referred to or contained in the attribute asersi and the possibility itself is a asersi. A asersi may reasonably be estimated or measured consistently using reasonable criteria as discussed in the third general standard, or a asersi may be asersi that can not be measured by using reasonable criteria, possibly because it was too broad asersi or because the criteria for does not exist. In burdensome procedures agreed upon, certain basic things contained in the treated asersi agreed procedures must meet the conditions set out in the third general standard. Because the procedures agreed between the practitioner with specific users, the criteria used for certain basic things that need to be measured should be stated in the procedures listed or referenced in practitioner reports.
6000.4
07 Asersi be presented in writing in the representation letter or other written communication from the responsible party (see paragraph 39). A written asersi be presented to practitioners in various ways, such as in the form of reports, explanations shape description, as appropriate schedule that identifies what is presented and the point in time and the time period covered.
Asersi written 08 Examples include:
a. A statement that an entity conducting an effective internal control of financial reporting based on criteria established by a certain date.
b. An explanation of the shape description of the entity compliance with the requirements of legislation, regulations, contracts, or grants (grants) for a certain period of time (see the SAT Section 500 [PSAT No. 06] attest Compliance)
c. A representation by management that all investment securities held by the entity during a specific time period has been traded in the market one or more specified entities in the investment policy.
d. A statement on the evaluation of the documentation included in the employee's personnel file on a certain date in rerangka time set in the personnel policy of the entity.
e. A schedule of the production statistics are compiled in accordance with the policy of a particular entity for a certain period.
09 In certain circumstances, asersi may not be completed before determining attest that commitment will be implemented by practitioners and before all the procedures agreed upon. This is a consequence of the evolutionary nature of this commitment, often to the point that asersi unresolved until the practitioner will compile a report. However, generally, there is information that can be identified by practitioners that can be used to estimate the asersi formulas. In any event, the person responsible must submit in writing to the practitioner asersi before publishing its report on the agreed procedures burdensome.
CONDITIONS FOR IMPLEMENTATION commitment
10 The practitioner can perform an attest burdensome procedures agreed with the following requirements:
a. Practitioners are independent.
b. Responsible party will provide written notice to the practitioner asersi before publishing its report.
c. Practitioners and agreed on specific users, or implemented procedures that will be implemented by practitioners.
6000.5
Burdensome procedures agreed
Public Accountants Professional Standards
d. Specific users assume responsibility for the adequacy of the agreed procedures for their purposes.
e. This particular principal aim is the application procedure and estimation of measurement objects that are consistent sense.
f. The criteria that must be used to determine the findings agreed upon by the practitioner with a specific user.
g. Procedures to be implemented is expected to produce consistent findings make sense.
h. Evidence relating to certain basic things that the target application of the procedure is expected to provide sufficient basis to declare the findings in the report practitioners.
i. If applicable, certain practitioners and users agree on materiality limits for reporting purposes. (See paragraph 27).
j. Use of the report is limited to users tertentu.4
k. To burdensome procedures agreed on prospective financial information, prospective financial statements includes a summary of significant assumptions (see the SAT Section 200 [PSA No. 04] Projections and Financial Forecast, paragraph 50)
l. To burdensome procedures agreed upon in accordance with Section 500 SAT [PSA No. 06] attest Compliance, management entity to evaluate compliance with certain requirements or the effectiveness of internal control compliance entity (see the SAT Section 500 [PSA No. 06], paragraph 09)
ADEQUACY OF PROCEDURES AGREEMENT
11 To meet the requirement that certain practitioners and users agree on the procedures implemented or to be carried out and that particular user is taking responsibility for the adequacy of the agreed procedures for their purposes, practitioners usually have to communicate directly with and gain recognition from any particular user. For example, this can be resolved by a meeting with a particular user or distribute the draft report is expected or a copy of the commitment to specific users and obtain their approval. If practitioners can not communicate directly with any specific users, practitioners can meet these requirements by applying one or more of the following procedures or similar:
a. Comparing the procedures to be applied to the written requirements of specific users.
b. Discuss the procedures to be applied with appropriate representatives of the particular user involved.
c. To review relevant contract or correspondence from a particular user.
practitioner can perform a commitment that the report will become public record. (See paragraph 33.)
6000.6
Burdensome procedures agreed
Practitioners do not have to report a commitment if certain users do not agree on the procedures implemented or to be carried out and does not assume responsibility for the adequacy of procedures for their purposes. (See paragraph 38 for guidance on compliance with these requirements if the practitioners were asked to add a party as a particular user after the date of completion of agreed procedures.)
DEVELOPMENT OF UNDERSTANDING WITH MEN
12 The practitioner should establish an understanding with the client about the services that should dilaksanakan.5 At the time the practitioner to document that understanding through written communications with clients (a letter of commitment), the communication should be addressed to clients, in some circumstances also to all the specific users. The things that can be incorporated into the understanding is:
a. Nature of commitment.
b. Identification or pengacuan to asersi which must be accepted and the party responsible for such asersi,
c. Identification of specific users (see paragraph 38).
d. Recognition of specific users on their responsibilities to the adequacy of the procedure.
e. Practitioner responsibilities (see paragraphs 14 to 16 and 42). f. Pengacuan to the applicable standards, issued by the Indonesian Institute of Accountants.
f. Agreement on the procedure by saying (or refer to) the procedure (see paragraphs 17 to 20).
g. The statement did not give an opinion which is expected to be included in the report practitioners.
h. Restricted use
i. Assistance provided for the practitioner (see paragraphs 24 and 25). 1 The inclusion of specialists (see paragraph 21 sd 23). m. Agreed upon materiality limits (see paragraph 27).
NATURE, WHEN, AND SCOPE OF PROCEDURE
User Responsibility
13 particular user is responsible for the adequacy of procedures (the nature, time, and lingup) an agreed procedure, because they have the best understanding of their needs. Specific users run the risk that the procedure may not be enough to meet their needs. In addition, certain users run the risk that they may not understand or otherwise improperly use the findings reported by the practitioner properly.
6000.7
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5 SAT Section 100 [PSAT No. 07] StandarAtestasi, paragraph 32 provides a guide to build understanding with the client about the services to be performed, applies to burdensome procedures agreed.
Public Accountants Professional Standards
Practitioner Responsibility
14 is the responsibility of practitioners to perform procedures and report the findings in accordance with general standards, fieldwork standards, and applicable reporting standards as discussed and interpreted in this section. Practitioners run the risk that the implementation of the procedure may result in improper findings reported. In addition, practitioners run the risk that the findings should not be reported or may be reported inaccurately. Practitioners of risk can be reduced through planning and adequate supervision and implementation of professional skills closely and carefully in the implementation procedures, the determination of the findings, and report preparation.
15 The practitioner must have adequate knowledge in a particular subject will be treated the agreed procedures. Practitioners can gain knowledge through formal education or continuing professional education, practical experience, or consultation with the lain.6
16 Practitioners are not responsible for determining the difference between the agreed procedures to be implemented with the necessary procedures if practitioners bound to carry out other forms of commitment attest. Procedures agreed upon by the practitioner to be in accordance with the commitment to implement the agreed procedures may be less or may not be less than the procedures to be implemented by practitioners when practitioners conduct other burdensome.
Procedures must be carried out
17 The procedures agreed between the practitioner with a particular user may be limited or broad as desired by the particular user. However, just by reading a asersi or specific information is not an adequate procedure to enable practitioners to report the results of the implementation of the agreed procedures. In some situations, the procedures agreed to change or be modified during the implementation of commitment. Generally, there is flexibility in determining the procedures for specific user recognizes the responsibility of the adequacy of these procedures to their interests. The things to be agreed include the nature, time, and extensive procedures.
18 The practitioner should not agree to carry out procedures that are subjective and therefore open the possibility for a very varied interpretations. Terms with uncertain meaning (such as a general review, limited review, reconciliation, checking,
________________________________
SAT 6 Section 500 [PSAT No. Compliance attest 061, paragraphs 18 and 19 provides guidance on obtaining an understanding of specific requirements within an agreed burdensome procedures that involve management of compliance asersi.
6000.8
Burdensome procedures agreed
or testing) should not be used in describing the procedure, unless the term is defined in the agreed procedures. The practitioner must obtain proof of application of agreed procedures to provide sufficient basis for finding that stated in the report, but did not need to do additional procedures outside the scope of the commitment to gather additional evidence.
19 Examples of proper procedures include:
a. Sampling after the implementation of the relevant parameters agreed upon.
b. Inspection of certain documents to prove a particular transaction or type of detailed attributes contained in it.
c. Confirmation of certain information with third parties.
d. Comparison of documents, schedules, or analysis with specific attributes.
e. For the implementation of certain procedures that the work carried out by others (including the work of internal auditors see paragraphs 24 and 25). f. Implementation of mathematical calculations.
20 Examples of improper procedures include:
a. Just read the work of other parties simply to explain their findings.
b. Evaluation of competence or objectivity of the other party.
c. Acquiring an understanding of the special things.
d. Interpretation of documents outside professional expertise Iingkup practitioners.
Inclusion Specialist '
21 Education and experience allows practitioners to have knowledge of business issues in general, but he can not be expected to have expertise as a person trained or an expert in the practice as a profession or another position. In certain circumstances, may be appropriate to engage a specialist to assist practitioners in the implementation of one or more procedures. For example:
a. Legal adviser can provide assistance on the interpretation of legal terms relating to the laws, regulations, contracts, or grants.
b. Medical specialists can provide assistance in understanding the characteristics of the diagnosis codes documented in the patient's medical records.
22 Practitioners and specific users must explicitly agree to engage a specialist in helping practitioners to carry out a commitment to implement the agreed procedures. This agreement can be reached at the time of the acquisition agreement
6000.9
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Specialist is a 7 (or companies) who have skills or special knowledge in certain areas other than the practitioner or auditing. As used here, a specialist does not include people employed by the practitioner's office who participated in the commitment agreed upon implementation procedures.
Public Accountants Professional Standards
the procedures implemented or to be carried out and the recognition of responsibility for the adequacy of these procedures, as discussed in paragraph 11. Practitioners report should explain the nature of the assistance provided by specialists.
23 The practitioner may agree to apply the procedure of the report or the work of specialists who are not specialists to aid practitioners in the commitment agreed upon implementation procedures. For example, practitioners can make pengacuan to the information contained in a report explaining specialist in the agreed procedures. However, it is not appropriate for practitioners to agree with just reading specialist reports solely to explain or repeat findings, or take responsibility for all or part of the procedures performed by specialists or specialist work.
Internal Auditors and Other Personnel '
24 The procedures agreed to be included or referred to in the report are practitioners who carried out the procedure as a whole by the practitioner, except as discussed in paragraphs 21 sd 23. However, internal auditors or other personnel can make a schedule and collect data, or provide information for use by practitioners in the implementation of the agreed procedures. Internal auditors also conducted and reported separately performed procedures. The procedure may be similar to the procedures performed by practitioners in accordance with this section.
25 The practitioner may agree to carry out the procedure for the information documented in an internal auditor working papers. For example, practitioners may agree to:
a. Repeat all or some procedure.
b. Determine whether the internal auditors' working papers contain documentation of procedures performed and whether the findings are documented in the working paper is presented in a report by internal auditors.
However, it is not sufficient for the practitioner to:
a. Agreed only to read the internal auditors report solely to explain or repeat findings.
b. Assume responsibility for all or part of the procedures performed by internal auditors with the report's findings as a practitioner.
c. Reported in any way, which means sharing responsibility with the internal auditor of the procedures performed by internal auditors.
________________________
SA Section 322 [PSA No. 33] Consideration of the Auditor on the Internal Audit Function in the audit of financial statements do not apply in commitment to the implementation of agreed procedures.
6000.10
Burdensome procedures agreed
Findings
26 The practitioner should present the results of the implementation of the agreed procedures of this particular subject in the form of findings. The practitioner must not provide unlimited confidence about whether asersi presented fairly in relation to the criteria set or declared. For example, practitioners should not include in his report that "none of us know the causes we believe that asersi not properly stated in accordance with the established criteria (or declared)."
27 Practitioners should report all findings from the implementation of the agreed procedures. The concept of materiality does not apply to the findings reported in hares burdensome procedures unless agreed upon definition of materiality has been agreed by the specific users. Agreed upon materiality limits should be described in the report practitioners.
28 Practitioners should avoid using vague language or ambiguity in reporting findings. Examples of proper explanation and the findings should not as a result of implementation of agreed procedures are presented below:
Procedures
Agreed explanation
Should the
Findings Explanation No
Should the
Findings
Perform inspections of the date of delivery to the sample (agreed) certain shipping documents and determine whether the date is after December 31 20xx.
Calculate the number of blocks that paved the way for the year ended September 30 20xx, which is listed in the certificate of completion of project contractor; compare the amount calculated by the amount stated in the statistical picture project implementation
There is no delivery date listed in the sample inspected shipping documents through December 31 20xx.
The number of blocks of paved roads in the project implementation statistical picture is much Iebih Y block compared to the amount calculated from the contractor the certificate of settlement projects
No one we know as a result of the application procedure
The number of road blocks approximately close to the number of blocks included in the statistical picture project implementation.
6000.11
Public Accountants Professional Standards
Calculate rate of return on certain investments (in accordance with an agreed formula) and the percentage verify whether the results match the percentages listed in a specific schedule.
Perform inspections of the quality standards of classification codes in the document for performance testing of products produced in a certain period, compared with the code to the code listed in the computer printouts.
No deviations are found as a result of the application procedure.
All classification codes are inspected in the same document identified by the code listed in the computer printout provided except the following:
Percentage results close to the percentage of pre-determined who was listed in a specific schedule
All the code comply with the document classification was performance testing.
[List all deviations]
Working Paper
29 Practitioners Must organize and store paperwork in relation to the commitment to implement the agreed procedures; paper should be adequate to do with the circumstances and needs of practitioners who bersangkutan.9 Although burdensome quantity, type, and the contents of working papers vary with circumstances, usually paper employer must show that:
a. Work is planned and adequately supervised.
b. Evidence obtained to provide sufficient basis for the findings or the findings stated in the report practitioners.
30 working papers are owned by the practitioner. However, ownership rights are limited by the practitioners of Ethics Rules Compartment Public Accountant relating to confidentiality.
31 specific paperwork when practitioners can play a useful reference sebagai'sumber for his client, but the paper should not be considered as part of, or substitute for, the client records.
32 Practitioners should implement adequate procedures to protect the storage of paper work and have to keep working paper for a period sufficient to satisfy their needs or work practices and meet the statutory provisions that apply to storage of documents and records.
_______________________________
9 There is no intent to hinder practitioners in support of the report by other means in addition to working papers.
6000.12
Burdensome procedures agreed
Required elements
33 practitioner reports on the implementation of the agreed procedures must be in the form of procedures and findings. Practitioners report must contain the following elements:
a. A title containing the word independent.
b. Identification of specific users (see paragraph 38)
c. Pengacuan to asersi10 concerned and the nature of commitment.
d. A statement that the procedure is done to an agreed procedure by the particular user identified in the report.
e. Pengacuan to the standards established by the Indonesian Institute of Accountants.
f. A statement about the adequacy of the procedures is solely the responsibility of specific users and claims no responsibility for the adequacy of these procedures.
g. A list of procedures performed (or pengacuan to these procedures) and related findings (practitioner must not provide unlimited confidence-see paragraph 26).
h. If applicable, an explanation of materiality limit agreed (see paragraph 27).
i.
Burdensome PROCEDURES
Agreed
Source: PSAT No. 09
INTRODUCTION AND KETERTERAPAN
Section 01 of this set attest standards and provide guidance for practitioners on the implementation and reporting of all the commitment to implement the agreed procedures, except those specified in paragraph 02. Practitioners should also refer to the following standards attest to obtain additional guidance for specific types of burdensome procedures agreed upon:
a. SAT Section 200 [PSAT No. 04] Projections and Financial Forecast
b. SAT Section 500 [PSAT No. 06] attest Compliance
Section 02 does not apply in:
a. Situation in which the auditors reported that the implementation of agreed procedures to one or more elements, accounts, and certain postal financial statements in accordance with Section 622 SA [PSA No. 51] burdensome to implement the Agreed Proseduryang Elements, Accounts, or Keuangan.2 Report Post
b. Situation in which practitioners reported specific compliance requirements that are based solely on the audit of financial statements, as stated by the SA Section 623 [PSA No. 41] Special Report, paragraph 19 s.d. 21.
c. Burdensome for the purpose of reporting according to Section 801 SA [PSA No. 62] yangDiterapkan Compliance Audits of Government Entities and Other Recipients Government Financial Assistance, unless specifically burdensome requirements specify that the commitment undertaken in accordance with the standards attest burdensome.
6000.1
___________________________________________
1 At the time bound to implement the agreed procedures pads prospective financial information, practitioners should follow the guidelines in this section and the SAT Section 200 [PSAT No. 04] Projections and Financial Forecast.
2 Practitioners may publish reports on the combination of commitment to implement the agreed procedures in accordance with paragraph 48 of this section and section 622 SA [PSAT No. 51] burdensome to implement the agreed procedures for Elements, Accounts, or post a Certain Financial Statements, paragraph 47.
Public Accountants Professional Standards
d. Circumstances covered by Section 324 of SA [PSA No. 61] Report on the Processing Transactions by Service Organizations, paragraph 58, if the auditors are required to apply the services of substantive procedures to the user transactions or assets in service organizations and he made a special pengacuan service auditors report on the implementation of the procedures have been established. (However, this section will not apply if the service auditor's separate report on the implementation of the agreed procedures of the elements, accounts, or a particular post of a financial report.)
e. Burdensome SA covered by Section 634 [PSA No. 54] letter to The Underwriter and Certain Other Requestor.
f. A commitment that there is no written asersi, as defined in paragraph 06. In this situation, practitioners can provide certain nonatestasi services include providing professional advice or a recommendation to the client. Practitioners are bound to provide such services nonatestasi should refer to the guidelines in the Standard Consultancy (SJK Section 100 [PSJK No. 01] Consultancy services and Standard Definition, or other professional standards that apply.
g. Certain professional services are not considered into this section as described in Section 100 SAT [PSAT 07] StandarAtestasi, paragraph 02.
Commitment agreed PROCEDURES
03 A commitment to agreed procedures are burdensome in which practitioners are bound by the client to publish a report on the findings based on specific procedures performed on certain things a asersi, as defined in paragraph 06. Client binding practitioners to assist users in evaluating asersi as a result of a user needs report. Because the user requested that the findings obtained independently, practitioner services required to implement procedures and report findings. Users and practitioners agree on the procedures to be performed by practitioners who believed that adequate user procedures. Therefore the user needs can vary widely, the nature, time, and the extent of the agreed procedures are also highly variable, therefore, the user is responsible for the adequacy of these procedures because they understand the procedures necessary both to meet their needs. In a commitment undertaken under this section, the practitioner does not perform an examination or review (see the SAT Section 100 [PSAT No. 07]) and did not give an opinion or belief is limited (see paragraph 26) above asersi. On the other hand, practitioners report on the agreed procedures must be in the form of procedures and findings. (See paragraph 33 of this section.)
04 As a consequence of the user's role within an agreed procedure to be implemented or to be performed, practitioners report on this kind of commitment must clearly indicate that its use is limited to the user. User, including the client, hereinafter referred to as a specific user.
6000.2
Burdensome procedures agreed
STANDARD
05 common standards, standards of fieldwork and reporting standards for commitment attest SAT set forth in Section 100 [PSAT No. 07] Standard attest and various interpretations of the implementation guidelines as discussed in this section, must be followed by practitioners in the implementation and reporting procedures agreed commitment.
General Standards
e. The first general standard is-commitment should be implemented by one or more practitioners who have technical expertise and training in enough attest function. (SAT Section 100, paragraph 06)
e. The second general standard ad ne-commitment must be implemented by seorangpraktisi or more who have sufficient knowledge in the relevant bidangyang with asersi. (SAT Section 100, paragraph 09)
e. The third general standard ad ne-practitioner must carry out burdensome only if he has reason to convince himself that the two following conditions exist:
a. Asersi be judged by rational criteria, whether established by a recognized body or expressed in asersi presentation in a way that is clear and comprehensive to readers who are known to be able to understand
b. Asersi can be estimated or measured in a consistent and rational by using these criteria. (Runut to paragraph 06 of this section).
d. The fourth general standard is, in all matters concerned with the commitment, an independent mental attitude must be maintained by the practitioner (SAT Section 100, paragraph 22) 3
e. General standard five-alah ad professional skills should always be used by practitioners in implementing the commitment, starting from the planning stage to the implementation of such commitment (SAT Section 100 [PSAT No. 07], paragraph 25)
Field Work Standards
a. Standard work is the first field-work must be planned well and if used must be supervised by an assistant properly. (SAT Section 100 [PSAT No. 07], paragraph 28)
b. The second field work standard is-sufficient evidence must be obtained to provide a rational basis for the conclusions in the report yangdinyatakan. (Runut to this section, paragraph 18)
_________________________
3 practitioners who perform attest commitment must be independent in accordance with the rules in the Rules of Ethics for Public Accountants Compartment.
6000.3
Public Accountants Professional Standards
Standard Reporting
a. The first reporting standard is-asersi report should mention the reported and burdensome nature of the states concerned attest. (see the SAT Section 100 [PSAT No. 07], paragraph 46).
(Runut to paragraph 33 of this section)
b. Reporting standards, reports second is to express a conclusion on whether asersi practitioners prepared in accordance with the established standards or criteria stated in use as a measure. (SAT Section 100 [PSAT No. 07], paragraph 50)
(Runut to paragraphs 06, 26 sd 28. And 33 of this section)
c. The third reporting standard-reports should state all the objections significant practitioners of the commitment and presentation asersi. (SAT Section 100 [PSAT No. 07, paragraph 64)
(Runut to paragraphs 35, 37, 41, and 42 of this section)
d. Standard reporting fourth-Report is a commitment to evaluate an arranged asersi the agreed criteria or based on a commitment to implement the agreed procedures must contain a statement about the limitations of the use of the report only by the parties who agreed on the criteria or procedures. (SAT Section 100 [PSAT No. 07], paragraph 70) (Runut to paragraphs 04 and 38 of this section)
ASERSI AND RELATING TO MAIN PAGE
06 A asersi is a declaration, or series of related declarations as a whole, by the party responsible for it. This point about a asersi is an attribute, or part of the attributes, which referred to or contained in the attribute asersi and the possibility itself is a asersi. A asersi may reasonably be estimated or measured consistently using reasonable criteria as discussed in the third general standard, or a asersi may be asersi that can not be measured by using reasonable criteria, possibly because it was too broad asersi or because the criteria for does not exist. In burdensome procedures agreed upon, certain basic things contained in the treated asersi agreed procedures must meet the conditions set out in the third general standard. Because the procedures agreed between the practitioner with specific users, the criteria used for certain basic things that need to be measured should be stated in the procedures listed or referenced in practitioner reports.
6000.4
07 Asersi be presented in writing in the representation letter or other written communication from the responsible party (see paragraph 39). A written asersi be presented to practitioners in various ways, such as in the form of reports, explanations shape description, as appropriate schedule that identifies what is presented and the point in time and the time period covered.
Asersi written 08 Examples include:
a. A statement that an entity conducting an effective internal control of financial reporting based on criteria established by a certain date.
b. An explanation of the shape description of the entity compliance with the requirements of legislation, regulations, contracts, or grants (grants) for a certain period of time (see the SAT Section 500 [PSAT No. 06] attest Compliance)
c. A representation by management that all investment securities held by the entity during a specific time period has been traded in the market one or more specified entities in the investment policy.
d. A statement on the evaluation of the documentation included in the employee's personnel file on a certain date in rerangka time set in the personnel policy of the entity.
e. A schedule of the production statistics are compiled in accordance with the policy of a particular entity for a certain period.
09 In certain circumstances, asersi may not be completed before determining attest that commitment will be implemented by practitioners and before all the procedures agreed upon. This is a consequence of the evolutionary nature of this commitment, often to the point that asersi unresolved until the practitioner will compile a report. However, generally, there is information that can be identified by practitioners that can be used to estimate the asersi formulas. In any event, the person responsible must submit in writing to the practitioner asersi before publishing its report on the agreed procedures burdensome.
CONDITIONS FOR IMPLEMENTATION commitment
10 The practitioner can perform an attest burdensome procedures agreed with the following requirements:
a. Practitioners are independent.
b. Responsible party will provide written notice to the practitioner asersi before publishing its report.
c. Practitioners and agreed on specific users, or implemented procedures that will be implemented by practitioners.
6000.5
Burdensome procedures agreed
Public Accountants Professional Standards
d. Specific users assume responsibility for the adequacy of the agreed procedures for their purposes.
e. This particular principal aim is the application procedure and estimation of measurement objects that are consistent sense.
f. The criteria that must be used to determine the findings agreed upon by the practitioner with a specific user.
g. Procedures to be implemented is expected to produce consistent findings make sense.
h. Evidence relating to certain basic things that the target application of the procedure is expected to provide sufficient basis to declare the findings in the report practitioners.
i. If applicable, certain practitioners and users agree on materiality limits for reporting purposes. (See paragraph 27).
j. Use of the report is limited to users tertentu.4
k. To burdensome procedures agreed on prospective financial information, prospective financial statements includes a summary of significant assumptions (see the SAT Section 200 [PSA No. 04] Projections and Financial Forecast, paragraph 50)
l. To burdensome procedures agreed upon in accordance with Section 500 SAT [PSA No. 06] attest Compliance, management entity to evaluate compliance with certain requirements or the effectiveness of internal control compliance entity (see the SAT Section 500 [PSA No. 06], paragraph 09)
ADEQUACY OF PROCEDURES AGREEMENT
11 To meet the requirement that certain practitioners and users agree on the procedures implemented or to be carried out and that particular user is taking responsibility for the adequacy of the agreed procedures for their purposes, practitioners usually have to communicate directly with and gain recognition from any particular user. For example, this can be resolved by a meeting with a particular user or distribute the draft report is expected or a copy of the commitment to specific users and obtain their approval. If practitioners can not communicate directly with any specific users, practitioners can meet these requirements by applying one or more of the following procedures or similar:
a. Comparing the procedures to be applied to the written requirements of specific users.
b. Discuss the procedures to be applied with appropriate representatives of the particular user involved.
c. To review relevant contract or correspondence from a particular user.
practitioner can perform a commitment that the report will become public record. (See paragraph 33.)
6000.6
Burdensome procedures agreed
Practitioners do not have to report a commitment if certain users do not agree on the procedures implemented or to be carried out and does not assume responsibility for the adequacy of procedures for their purposes. (See paragraph 38 for guidance on compliance with these requirements if the practitioners were asked to add a party as a particular user after the date of completion of agreed procedures.)
DEVELOPMENT OF UNDERSTANDING WITH MEN
12 The practitioner should establish an understanding with the client about the services that should dilaksanakan.5 At the time the practitioner to document that understanding through written communications with clients (a letter of commitment), the communication should be addressed to clients, in some circumstances also to all the specific users. The things that can be incorporated into the understanding is:
a. Nature of commitment.
b. Identification or pengacuan to asersi which must be accepted and the party responsible for such asersi,
c. Identification of specific users (see paragraph 38).
d. Recognition of specific users on their responsibilities to the adequacy of the procedure.
e. Practitioner responsibilities (see paragraphs 14 to 16 and 42). f. Pengacuan to the applicable standards, issued by the Indonesian Institute of Accountants.
f. Agreement on the procedure by saying (or refer to) the procedure (see paragraphs 17 to 20).
g. The statement did not give an opinion which is expected to be included in the report practitioners.
h. Restricted use
i. Assistance provided for the practitioner (see paragraphs 24 and 25). 1 The inclusion of specialists (see paragraph 21 sd 23). m. Agreed upon materiality limits (see paragraph 27).
NATURE, WHEN, AND SCOPE OF PROCEDURE
User Responsibility
13 particular user is responsible for the adequacy of procedures (the nature, time, and lingup) an agreed procedure, because they have the best understanding of their needs. Specific users run the risk that the procedure may not be enough to meet their needs. In addition, certain users run the risk that they may not understand or otherwise improperly use the findings reported by the practitioner properly.
6000.7
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5 SAT Section 100 [PSAT No. 07] StandarAtestasi, paragraph 32 provides a guide to build understanding with the client about the services to be performed, applies to burdensome procedures agreed.
Public Accountants Professional Standards
Practitioner Responsibility
14 is the responsibility of practitioners to perform procedures and report the findings in accordance with general standards, fieldwork standards, and applicable reporting standards as discussed and interpreted in this section. Practitioners run the risk that the implementation of the procedure may result in improper findings reported. In addition, practitioners run the risk that the findings should not be reported or may be reported inaccurately. Practitioners of risk can be reduced through planning and adequate supervision and implementation of professional skills closely and carefully in the implementation procedures, the determination of the findings, and report preparation.
15 The practitioner must have adequate knowledge in a particular subject will be treated the agreed procedures. Practitioners can gain knowledge through formal education or continuing professional education, practical experience, or consultation with the lain.6
16 Practitioners are not responsible for determining the difference between the agreed procedures to be implemented with the necessary procedures if practitioners bound to carry out other forms of commitment attest. Procedures agreed upon by the practitioner to be in accordance with the commitment to implement the agreed procedures may be less or may not be less than the procedures to be implemented by practitioners when practitioners conduct other burdensome.
Procedures must be carried out
17 The procedures agreed between the practitioner with a particular user may be limited or broad as desired by the particular user. However, just by reading a asersi or specific information is not an adequate procedure to enable practitioners to report the results of the implementation of the agreed procedures. In some situations, the procedures agreed to change or be modified during the implementation of commitment. Generally, there is flexibility in determining the procedures for specific user recognizes the responsibility of the adequacy of these procedures to their interests. The things to be agreed include the nature, time, and extensive procedures.
18 The practitioner should not agree to carry out procedures that are subjective and therefore open the possibility for a very varied interpretations. Terms with uncertain meaning (such as a general review, limited review, reconciliation, checking,
________________________________
SAT 6 Section 500 [PSAT No. Compliance attest 061, paragraphs 18 and 19 provides guidance on obtaining an understanding of specific requirements within an agreed burdensome procedures that involve management of compliance asersi.
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Burdensome procedures agreed
or testing) should not be used in describing the procedure, unless the term is defined in the agreed procedures. The practitioner must obtain proof of application of agreed procedures to provide sufficient basis for finding that stated in the report, but did not need to do additional procedures outside the scope of the commitment to gather additional evidence.
19 Examples of proper procedures include:
a. Sampling after the implementation of the relevant parameters agreed upon.
b. Inspection of certain documents to prove a particular transaction or type of detailed attributes contained in it.
c. Confirmation of certain information with third parties.
d. Comparison of documents, schedules, or analysis with specific attributes.
e. For the implementation of certain procedures that the work carried out by others (including the work of internal auditors see paragraphs 24 and 25). f. Implementation of mathematical calculations.
20 Examples of improper procedures include:
a. Just read the work of other parties simply to explain their findings.
b. Evaluation of competence or objectivity of the other party.
c. Acquiring an understanding of the special things.
d. Interpretation of documents outside professional expertise Iingkup practitioners.
Inclusion Specialist '
21 Education and experience allows practitioners to have knowledge of business issues in general, but he can not be expected to have expertise as a person trained or an expert in the practice as a profession or another position. In certain circumstances, may be appropriate to engage a specialist to assist practitioners in the implementation of one or more procedures. For example:
a. Legal adviser can provide assistance on the interpretation of legal terms relating to the laws, regulations, contracts, or grants.
b. Medical specialists can provide assistance in understanding the characteristics of the diagnosis codes documented in the patient's medical records.
22 Practitioners and specific users must explicitly agree to engage a specialist in helping practitioners to carry out a commitment to implement the agreed procedures. This agreement can be reached at the time of the acquisition agreement
6000.9
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Specialist is a 7 (or companies) who have skills or special knowledge in certain areas other than the practitioner or auditing. As used here, a specialist does not include people employed by the practitioner's office who participated in the commitment agreed upon implementation procedures.
Public Accountants Professional Standards
the procedures implemented or to be carried out and the recognition of responsibility for the adequacy of these procedures, as discussed in paragraph 11. Practitioners report should explain the nature of the assistance provided by specialists.
23 The practitioner may agree to apply the procedure of the report or the work of specialists who are not specialists to aid practitioners in the commitment agreed upon implementation procedures. For example, practitioners can make pengacuan to the information contained in a report explaining specialist in the agreed procedures. However, it is not appropriate for practitioners to agree with just reading specialist reports solely to explain or repeat findings, or take responsibility for all or part of the procedures performed by specialists or specialist work.
Internal Auditors and Other Personnel '
24 The procedures agreed to be included or referred to in the report are practitioners who carried out the procedure as a whole by the practitioner, except as discussed in paragraphs 21 sd 23. However, internal auditors or other personnel can make a schedule and collect data, or provide information for use by practitioners in the implementation of the agreed procedures. Internal auditors also conducted and reported separately performed procedures. The procedure may be similar to the procedures performed by practitioners in accordance with this section.
25 The practitioner may agree to carry out the procedure for the information documented in an internal auditor working papers. For example, practitioners may agree to:
a. Repeat all or some procedure.
b. Determine whether the internal auditors' working papers contain documentation of procedures performed and whether the findings are documented in the working paper is presented in a report by internal auditors.
However, it is not sufficient for the practitioner to:
a. Agreed only to read the internal auditors report solely to explain or repeat findings.
b. Assume responsibility for all or part of the procedures performed by internal auditors with the report's findings as a practitioner.
c. Reported in any way, which means sharing responsibility with the internal auditor of the procedures performed by internal auditors.
________________________
SA Section 322 [PSA No. 33] Consideration of the Auditor on the Internal Audit Function in the audit of financial statements do not apply in commitment to the implementation of agreed procedures.
6000.10
Burdensome procedures agreed
Findings
26 The practitioner should present the results of the implementation of the agreed procedures of this particular subject in the form of findings. The practitioner must not provide unlimited confidence about whether asersi presented fairly in relation to the criteria set or declared. For example, practitioners should not include in his report that "none of us know the causes we believe that asersi not properly stated in accordance with the established criteria (or declared)."
27 Practitioners should report all findings from the implementation of the agreed procedures. The concept of materiality does not apply to the findings reported in hares burdensome procedures unless agreed upon definition of materiality has been agreed by the specific users. Agreed upon materiality limits should be described in the report practitioners.
28 Practitioners should avoid using vague language or ambiguity in reporting findings. Examples of proper explanation and the findings should not as a result of implementation of agreed procedures are presented below:
Procedures
Agreed explanation
Should the
Findings Explanation No
Should the
Findings
Perform inspections of the date of delivery to the sample (agreed) certain shipping documents and determine whether the date is after December 31 20xx.
Calculate the number of blocks that paved the way for the year ended September 30 20xx, which is listed in the certificate of completion of project contractor; compare the amount calculated by the amount stated in the statistical picture project implementation
There is no delivery date listed in the sample inspected shipping documents through December 31 20xx.
The number of blocks of paved roads in the project implementation statistical picture is much Iebih Y block compared to the amount calculated from the contractor the certificate of settlement projects
No one we know as a result of the application procedure
The number of road blocks approximately close to the number of blocks included in the statistical picture project implementation.
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Public Accountants Professional Standards
Calculate rate of return on certain investments (in accordance with an agreed formula) and the percentage verify whether the results match the percentages listed in a specific schedule.
Perform inspections of the quality standards of classification codes in the document for performance testing of products produced in a certain period, compared with the code to the code listed in the computer printouts.
No deviations are found as a result of the application procedure.
All classification codes are inspected in the same document identified by the code listed in the computer printout provided except the following:
Percentage results close to the percentage of pre-determined who was listed in a specific schedule
All the code comply with the document classification was performance testing.
[List all deviations]
Working Paper
29 Practitioners Must organize and store paperwork in relation to the commitment to implement the agreed procedures; paper should be adequate to do with the circumstances and needs of practitioners who bersangkutan.9 Although burdensome quantity, type, and the contents of working papers vary with circumstances, usually paper employer must show that:
a. Work is planned and adequately supervised.
b. Evidence obtained to provide sufficient basis for the findings or the findings stated in the report practitioners.
30 working papers are owned by the practitioner. However, ownership rights are limited by the practitioners of Ethics Rules Compartment Public Accountant relating to confidentiality.
31 specific paperwork when practitioners can play a useful reference sebagai'sumber for his client, but the paper should not be considered as part of, or substitute for, the client records.
32 Practitioners should implement adequate procedures to protect the storage of paper work and have to keep working paper for a period sufficient to satisfy their needs or work practices and meet the statutory provisions that apply to storage of documents and records.
_______________________________
9 There is no intent to hinder practitioners in support of the report by other means in addition to working papers.
6000.12
Burdensome procedures agreed
Required elements
33 practitioner reports on the implementation of the agreed procedures must be in the form of procedures and findings. Practitioners report must contain the following elements:
a. A title containing the word independent.
b. Identification of specific users (see paragraph 38)
c. Pengacuan to asersi10 concerned and the nature of commitment.
d. A statement that the procedure is done to an agreed procedure by the particular user identified in the report.
e. Pengacuan to the standards established by the Indonesian Institute of Accountants.
f. A statement about the adequacy of the procedures is solely the responsibility of specific users and claims no responsibility for the adequacy of these procedures.
g. A list of procedures performed (or pengacuan to these procedures) and related findings (practitioner must not provide unlimited confidence-see paragraph 26).
h. If applicable, an explanation of materiality limit agreed (see paragraph 27).
i.
