PEROLEHAN BUKTI AUDIT BERDASARKAN STANDAR AUDIT 570 DAN 580 UNTUK MENDUKUNG OPINI AUDIT

Abstract

This research aimed to find out and evaluate standard audit of 570 and 580 on audit opinion. While, the
population was one of bankrupt companies which was audited by KAP Chatim Atjeng Sugeng and partners.
Moreover, the research was descriptive-qualitative. Furthermore, the research result concluded audit opinion
was recognized as qualifed opinion in focused of going concern. Additionally, the financial statement which had
been arranged was expected to be continued regularly by companies. Meanwhile, going concern was interrupted
as having seen audit evidence for short-term (liquidity), long-term (solvability) and profit capital (ROA and
ROE). However, since there was no management’s plan in dissolving companies, the opinion of short them (1
year) could be still considered for their operational. From those analysis, if could be concluded that auditor was
in certain with substantial doubt of the companies performance in continuing life sustainability for normal
period (1 year). Therefore, some information about management’s plan in reducing the effect from condition or
event needed to be gained. In addition, the result of financial statement arrangement, which was about
management audit evidence for its written representation showed auditors had fulfilled their responsibility of
arranging financial statement in accordance with the existence of reporting framework.
Keyword: standard audit of 570, standard audit of 580, sustainability of companies business, written
representation, audit opinion