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Standar Audit ("SA") 700, "Perumusan Suatu Opini dan Pelaporan atas Laporan Keuangan," harus dibaca bersamaan dengan SA 200, "Tujuan Keseluruhan Auditor Independen dan Pelaksanaan Audit Berdasarkan Standar Audit."
SA 701 yang akan diterbitkan oleh Dewan Standar adalah untuk meningkatkan nilai komunikatif laporan auditor dengan memberikan transparansi yang lebih baik atas audit yang telah dilaksanakan.
SA 700 \u2013 Perumusan Suatu Opini dan Pelaporan atas Laporan... Ruang Lingkup. ... Tanggal Efektif. ... Tujuan. ... Perumusan Suatu Opini atas LK. ... Bentuk Opini. ... Laporan Auditor. ... Tanggung Jawab Manajemen atas LK. ... Tanggung Jawab Auditor.
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Standar Auditing adalah sepuluh standar yang ditetapkan dan disahkan oleh Institut Akuntan Publik Indonesia (IAPI), yang terdiri dari standar umum, standar pekerjaan lapangan, dan standar pelaporan beserta interpretasinya. Standar auditing merupakan pedoman audit atas laporan keuangan historis.
Standar Audit ("SA") 700, "Perumusan Suatu Opini dan Pelaporan atas Laporan Keuangan," harus dibaca bersamaan dengan SA 200, "Tujuan Keseluruhan Auditor Independen dan Pelaksanaan Audit Berdasarkan Standar Audit."
Standar Audit ("SA") 706, "Paragraf Penekanan Suatu Hal dan Paragraf Hal Lain dalam Laporan Auditor Independen" harus dibaca bersamaan dengan dengan SA 200, "Tujuan Keseluruhan Auditor Independen dan Pelaksanaan Audit Berdasarkan Standar Audit."
SPAP adalah bentuk \u2013 bentuk dari berbagai pernyataan standard auditing (SA) yang menjadi suatu pedoman dalam memberikan jasa auditing bagi akuntan publik yang ada di Indonesia. SPAP sendiri disusun dan diterbitkan oleh Dewan Standar Profesi Akuntan Publik Institut Akuntan Publik Indonesia (IAPI).
Standar Audit ("SA") 700, "Perumusan Suatu Opini dan Pelaporan atas Laporan Keuangan," harus dibaca bersamaan dengan SA 200, "Tujuan Keseluruhan Auditor Independen dan Pelaksanaan Audit Berdasarkan Standar Audit."

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