PENGARUH STANDAR AUDIT 570 TERHADAP OPINI AUDIT

Abstract

This research aimed to examine the 570 audit standard on the audit opinion. While, the population was one of
the companies which had been audited by KAP Chatim Atjeng Sugeng & partners and had loss. Moreover, the
research was qualitative as hypothesis was not tested, Besides, it was descriptive since it described naturally to
the research object. Based on the research result, it concluded the audit opinion was reasonable with exception
which focussed on business Going Concern. Furthermore, the financial statement which was prepared by
management assumed the company sustainable business. In addition, Going Concern could be disrupted, by
looking at the audit evidence on short-term sustainability (liquidity), long-term (solvency), retained earnings
(ROA and ROE). However, because there was no company management plan to dissolve the company, the
opinion for the short term (1 year), could still be considered the company’s. From the above analysis result, it
concluded the auditor thought there was substansial doubt on company’s ability to determine survival for a
reasonable period of time (1 year). Therefore, the company had to obtain information about management plans
which intended to reduce the impact of conditions or events.
Keywords: audit standard, company survival, audit opinion.