Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | Akuntansi |
| Periode Ujian | : | Maret 2013 |
| Nomor Soal | : | 7 |
SOAL
Berikut ini merupakan jenis opini dari laporan audit non-standards:
- Qualified opinion, unqualified opinion, modified opinion
- Qualified opinion, unqualified opinion, disclaimer of opinion
- Qualified opinion, adverse opinion, modified opinion
- Qualified opinion, adverse opinion, disclaimer of opinion
| Pembahasan | Chapter 20 [1] : Non Standard auditor’s report : - Qualified Opinion
- Adverse Opinion
- Disclaimer of Opinion
[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. Qualified opinion, adverse opinion, disclaimer of opinion |
