Navigasi - The audit opinion relates to the independent auditor's opinion on the company's audited financial statements. According to Mulyadi (2017: 19) audit opinion is an opinion regarding the fairness of the audited financial statements, in all material respects, which is based on the conformity of the preparation of the financial statements with generally accepted accounting principles.
According to (Kurniyati, 2014) Audit opinion is a statement of opinion given by the auditor in assessing the fairness of the agreement on the financial statements of the company being audited.
Based on the above understanding, it can be concluded that the audit opinion is a sentence or paragraph of the auditor that describes his opinion on the fairness of material matters in the financial statements based on applicable accounting principles and in accordance with the Professional Standards of Public Accountants (SPAP).
According to Mulyadi (2017:20) there are 5 (five) types of Audit Opinions stated by the auditor on the audited financial statements:
- A report containing an unqualified opinion
- A report containing an unqualified opinion report with an explanatory language
- A report containing a qualified opinion report
- A report containing an adverse opinion report
- A report in which the auditor does not include an opinion (disclaimer of opinion report)
According to Auditing Standard (SA) 700 (IAPI, 2012) The auditor must formulate an opinion on whether the financial statements are prepared, in all material respects, in accordance with the applicable financial reporting framework. In formulating that opinion, the auditor shall conclude whether the auditor has obtained reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error.