Ref.: 007/AT/GA-LAI/II/2016
Board of Management
Yayasan Pusat Telaah Dan Informasi Regional (Yayasan PATTIRO)
We have audited the accompanying financial statements of Yayasan Pusat Telaah dan Informasi Regional (Yayasan PATTIRO) which comprise of financial position at December 31, 2015 and 2014, the related statement of activities and cash flows for the years then ended.
Management’s responsibility for the financial statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance with Indonesian Financial Accounting Standard, 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 these financial statements based on our audit. We conducted our audit in accordance with auditing standards 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 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 statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements 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 entity’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 statements.
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, except for the effect of above paragraph, the financial statements present fairly, in all material respects, the financial position of Yayasan Pusat Telaah dan Informasi Regional (Yayasan PATTIRO) as at December 31, 2015 and 2014, and it financial performance, and cash flows for the years then ended in accordance with Indonesian Financial Accounting Standards.
This report ist intended for the information of Yayasan Pusat Telaah dan Informasi Regional and should not be used anyone other than this party.
