No. :609/1-P144/FH-1/12.13
The Board of Management
Yayasan Pusat Telaah dan lnformasi Regional
(Yayasan PATTIRO)
We have audited the statement of financial position of Yayasan Pusat Telaah dan lnformasi Regional (Yayasan PATTIRO) as of 31 December 2013, and the related statement of activities, and cash flows for the year then ended. These financial statements are the responsibility of the Organization’s management. Our responsibility is to express an opinion on these financial statements based on our audit.
Management’s Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of such financial statements in accordance with Indonesian Financial Accounting Standards, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
Auditors’ responsibility
Our responsibility is to express an opinion on this Financial Statements based on our audit. We conducted our audit in accordance with Standards on Auditing established by the Indonesian Institute of Certified Public Accountants. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statement. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statement, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the organization’s preparation and fair presentation of the organization’s financial statement in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the organization’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statement.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
Opinion
In our opinion, the financial statements present fairly, in all material respects, financial position of Yayasan Pusat Telaah dan lnformasi Regional (Yayasan PATTIRO) as of 31 December 2013, and their financial performance and cash flows for the year then ended, in accordance with Indonesian Financial Accounting Standards.
Other Matter
This report is intended for the information of Yayasan Pusat Telaah dan lnformasi Regional (Yayasan PATTIRO) and should not be used by anyone other than this party.
