Pembahasan Soal Ujian Profesi Aktuaris
| Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian |
: |
November 2013 |
| Periode Ujian |
: |
Akuntansi |
| Nomor Soal |
: |
1 |
SOAL
Apabila laporan keuangan dari suatu perusahaan asuransi dinilai oleh seorang akuntan publik telah disusun sesuai dengan PSAK atau GAAP atau dalam hal tertentu telah sesuai dengan Statutory Accounting Practices dan penyajiannya terbebas dari misrepresentasi yang material, maka akuntan publik tersebut akan memberikan opini:
- Clean
- Qualified
- Unqualified
- ii benar
- iii benar
- i dan ii benar
- i dan iii benar
| Pembahasan |
Chapter 20 Page 658[1]:
The type most desired by an audited insurer is the unqualified opinion or clean opinion (called a standard audit opinion in Canada). An unqualified opinion means that an insurer’s financial statements were prepared in accordance with GAAP, or in special circumstances, in conformity with statutory accounting practices, and that the presentation is free of material misrepresentations, given the insurer’s financial condition.
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
| Jawaban |
d. i dan iii benar |
