Legal Liability Considerations

for Auditors
Senny Harindahyani
IFRS Regime
IFAC is the global organization for the accountancy
profession dedicated to serving the public interest by
strengthening the profession and contributing to the
development of strong international economies. IFAC is
comprised of over 175 members and associates in more
than 130 countries and jurisdictions, representing
almost 3 million accountants in public practice,
education, government service, industry, and commerce.
(http://www.ifac.org/about-ifac)
IFRS Regime (cont.)
• Ahmadi Hadibroto
• Country: Indonesia
• Ahmadi Hadibroto was elected to the IFAC Board in November 2011. He was nominated
by Ikatan Akuntan Indonesia (IAI).
• Mr. Hadibroto was chair of the IAI Public Accountants Compartment from 1998 to 2002,
the president of IAI from 2002 to 2010, the deputy president of the ASEAN (Association of
Southeast Asian Nations) Federation of Accountants (AFA) from 2004 to 2006 and the
president of AFA from 2006 to 2008.
• Mr. Hadibroto recently retired from KPMG, where his last position was the senior partner
at KPMG Hadibroto. He began his professional career as accountant at IBM Indonesia
from 1977 to 1986. From 1987 to 2011, Mr. Hadibroto was a practicing public accountant
and tax consultant in Hadibroto & Partners, Deloitte, Coopers & Lybrand, and KPMG. He
was also a lecturer at the Accounting Department of the University of Indonesia from 1997
to 2005.
• Mr. Hadibroto has served on many different boards and committees in Indonesia,
including as a member of the Indonesian Central Bank’s Audit Board, and as a member of
the Indonesian Public Sector Accounting Standard Advisory Board. He currently serves as a
member of the IAI Advisory Board, a member of the Team of Experts for monitoring of
implementation of the Indonesian Corporate Law, and as an advisor for several companies.
IFRS Regime (cont.)
• The International Auditing and Assurance
Standards Board®(IAASB®) is an independent
standard-setting body that serves the public interest
by setting high-quality international standards for
auditing, assurance, and other related standards,
and by facilitating the convergence of international
and national auditing and assurance standards. In
doing so, the IAASB enhances the quality and
consistency of practice throughout the world and
strengthens public confidence in the global auditing
and
assurance profession.
Institut Akuntan Publik Indonesia
(IAPI)
Institut Akuntan Publik Indonesia (IAPI) atau Indonesian
Institute of Certified Public Accountants (IICPA),
mempunyai latar belakang sejarah yang cukup panjang,
dimulai dari didirikannya Ikatan Akuntan Indonesia di
tahun 1957 yang merupakan perkumpulan akuntan
Indonesia yang pertama. Perkembangan profesi dan
organisasi Akuntan Publik di Indonesia tidak bisa
dipisahkan dari perkembangan perekonomian, dunia
usaha dan investasi baik asing maupun domestik, pasar
modal serta pengaruh global. Secara garis besar tonggak
sejarah perkembangan profesi dan organisasi akuntan
publik di Indonesia memang sangat dipengaruhi oleh
perubahan perekonomian negara pada khususnya dan
perekonomian dunia pada umumnya.
IAPI
Tarkosunaryo IAPI 5 Juni 2013 - kini
Standar Profesional Akuntan Publik
(SPAP)
SPAP is adopted from International Standard on
Auditing.
Aturan-aturan Lain tentang Audit
• UU Republik Indonesia No. 5 tahun 2011
tentang Akuntan Publik
• PP No 20 tahun 2015
• Peraturan lain yang terkait.
SPAP (cont.)
• Standar Audit (SA)
• Standar Perikatan Reviu (SPR)
• Standar Perikatan Asurans (SPA)
• Kode Etik Profesi Akuntan Publik (Bagian A dan
B)
• Standar Pengendalian Mutu (SA 220)