Perbedaan Laporan Auditor Independen Indonesia dan Amerika

Pandemi (semestinya) mengubah perilaku banyak orang. Yang tadinya suka ngopi di kafe, sekarang ngopinya lewat go/grabfood. Banyak juga yang bereksperimen bikin kopi sendiri pakai alat yang kemarin dibeli di shopee.

Perubahan perilaku itu juga berimbas pada pemilik blog ini. Saat keluar kota pun saya tak punya keinginan untuk mengeksplor tempat wisata di daerah tersebut meskipun daerahnya masih masuk zona hijau. Jangankan mendatangi kerumunan massa di tempat wisata atau wisata kuliner khas kota setempat, tidur di hotel saja was was.

Saya pun menyadari, bahwa nama blog ini adalah pnsbackpacker. Seharusnya tulisan di blog ini tidak melulu tentang jalan-jalan saja, tetapi juga tentang PNS.

Kebetulan saat ini saya sedang menempuh tugas belajar (sebagai ASN) di UGM. Jadi, izinkanlah saya menulis tentang sesuatu berkaitan dengan apa yang saya pelajari ya.

Here is the comparison between 2019 Independent Auditors’ Report of Garuda Indonesia (Persero) Tbk (listed in Indonesia Stock Exchange as GIAA) and American Airlines Group Inc (listed in New York Stock Exchange as AAL).

I choose both GIAA and AAL since both companies have the similar business process and both companies are national pride airline in Indonesia and US.

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GIAA was audited by PWC Partner, meanwhile AAL was audited by KPMG Partner. GIAA Auditors' Report was taken from www.idx.co.id titled Signed FS GIA Consol 1219 and AAL Auditors' Report was taken from https://americanairlines.gcs-web.com/financial-results/financial-aal

 

Comparison of Independent Auditors’ Report

No	Part	GIAA (Audited by: PWC partner)	AAL (Audited by: KPMG partner)	Comments
1	The report structure	a.   The title and the address of audit report b.   Management responsibility c.   Auditor’s responsibility d.   Opinion e.   Emphasis of the matter f.    Place, Date, Sign of Partner, Name and Register Number	a.    The title and the address of audit report b.    Opinion c.    Change in Accounting Principle d.    Basis for Opinion e.    Critical Audit Matter f.      Sign, Partner, Additional information (audit partner since yyyy), Place, Date	The report structure is definitely different. In GIAA audit report, auditor precede management and auditor responsibility over the opinion. Meanwhile in AAL audit report, auditor stated opinion first then change in accounting principle and then basis for opinion. Management and auditor’s responsibility stated in Basis for Opinion paragraph. In AAL audit report, auditor also emphasize Change in Accounting Principle since the Company has changed its method of accounting for leases
2	The title	Independent Auditors’ Report	Report of Independent Registered Public Accounting Firm	Not different in substance
3	The address of the audit report	to the Shareholders of PT Garuda Indonesia (Persero) Tbk	to the Stockholders and Board of Directors American Airlines Group Inc	Not different in substance but AAI’s audit report is also destined to the BOD
4	Introduction Paragraph	Only state that the auditor has audited consolidated financial position (and other FS) as at 31 Dec 2019	the financial position of the Company as of Dec 31, 2019 and 2018, and the results of its operations and its cash flows for each of the years in the three-year period ended December 31, 2019	In AAL Audit report, auditors clearly stated that they audit not only one year, but 2 year simultaneously. Maybe it is happened because the auditor audit AAL since 2014.
5	Scope Paragraph	Performed in Auditor’s Responsibility paragraph	Performed in Basis for Opinion	Not different in substance
6	Opinion Paragraph	Opinion paragraph consist of opinion of financial statement only	Opinion paragraph consist not only opinion of financial statement but also statement that auditor have audited the Company’s internal control over financial reporting as of December 31, 2019, based on criteria established in Internal Control – Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission	AAL auditor added this statement in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB)
7	Name of Audit Partner	Clear name partner, sign, and License Number of Public Accountant	Only Sign	Maybe I download the different version of AAL audit report. But GIAA audit report with clear name of partner seems more trustworthy
8	Additional Information	NA	Statement that the partners have served as the Company’s auditor since 2014	AAL auditor want to emphasize that they continuously audit the company
9	Date and Place	Stated	Stated	Similar
10	Opinion Standard	Indonesian Financial Accounting Standard	U.S. generally accepted accounting principles	Not different in substance
11	Auditing Standard	Standards on Auditing established by the Indonesian Institute of Certified Public Accountants.	PCAOB in general but specifically stated based on U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB	Not different in substance