Di dalam pekerjaan audit, para auditor ingin menegaskan standar mereka.
Seorang auditor atau akuntan publik di dalam melaksanakan tugasnya harus
menjunjung tinggi sikap profesionalismenya karena akuntan publik atau auditor
adalah profesi yang banyak berhubungan dengan pihak lain. Untuk itu seorang
auditor atau akuntan publik di dalam menjalankan profesinya diatur dalam suatu
standar yaitu standar professional akuntan publik.
Standar professional akuntan publik yang dikutip Arens (2008:34)
tersebut adalah :
General Standards
1. The audit is to be performed by a person or person having
adequate technical training and proficiency as an auditor.
2. In all matter relating to the assignment, an independence in mental
attitude is to be maintained by the auditor or auditors.
3. Due professional care is to be exercised in the planning and
performance of the audit and the preparation of the report.
Standards of Field Work
1. The work is to be adequately planned and assistants, if any, are to
be properly supervised.
2. The auditor must obtain a sufficient understanding of the entity and
its environment, including its internal control, to assess the risk of
material misstatement of the financial statement whether due to
error or fraud, and to design the nature, timing, and extend of
further audit procedures.
3. Sufficient competent evidential matter is to be obtained through
inspection, observation, inquiries, and confirmation to afford a
reasonable basis for an opinion regarding the financial statement
under audit.
Standards of Reporting
1. The report shall state whether the financial statements are
presented in accordance with generally accepted accounting
principles.
2. The report shall identify those circumstances in wichh such
principles have not been consistently observed in the current
period in relation to the preceding period.
3. Informative disclousure in the financial statements are to be
regarded as reasonably adequate unless otherwise stated in the
report.
4. The report shall either contain an expression of opinion regarding
the financial statements, taken as a whole, or an assertion to the
effect that an opinion cannot be expressed. When an overall
opinion cannot be expressed, the reason therefore should be stated.
In all cases where an auditor s name is associated with financial
statements, the report should contain a clear-cut indication of the
character of the auditor s work, if any, an the degree of
responsibility the auditor is taking.
Dari semua standar yang telah dijelaskan, seorang auditor wajib memenuhi
semua standar tersebut di dalam menjalankan tugasnya agar pihak yang memakai
laporan audit dan pihak-pihak lain yang berkepentingan mempunyai kepercayaan
atas kinerja seorang auditor, dengan standar profesi tersebut pihak-pihak yang
berkepentingan dapat mengukur mutu kerja seorang auditor. Seorang akuntan
forensik pun wajib memenuhi semua standar tersebut dari mulai standar umum,
standar pekerjaan lapangan dan standar pelaporan, pada dasarnya seorang akuntan
forensik adalah seorang auditor yang mempunyai tugas sama dengan auditor
lainnya yaitu memberikan keyakinan atas informasi yang disajikan sesuai dengan
kriteria yang ditetapkan, yang membedakan adalah fokus pekerjaannya.
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