Pembahasan Soal Ujian Profesi Aktuaris
SOAL
Berikut ini merupakan jenis laporan auditor yang dikategorikan sebagai Non-standard auditor’s reports, kecuali:
- Qualified opinion
- Unqualified opinion
- Adverse opinion
- Disclaimer of opinion
| Pembahasan | Chapter 20 [1] : Non Standard auditor’s report :
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
| Jawaban | b. Unqualified opinion |


