2016 Independent Auditor’s Report

Report No. KKSPJ/07I-OA/III/2017

Yayasan Pusat Telaah Dan Informasi Regional (Yayasan PATTIRO)

Auditing report for financial statements

We have audited the financial statements of Yayasan Pusat Telaah Dan lnformasi Regional (PATTIRO Foundation), which comprise the statement of financial position as of December 31, 2016 and statement of activities, statement of changes in equity, and statement of cash flows for the year then ended, and a summary of significant accounting policies and other explanatory information.

Management’s Responbility for the Financial Statements

Management of Yayasan Pusat Te laa h Dan lnfonnasi Regional (Paniro Foundation) is responsible for the preparation and fair presentation of these financial statements in accordance with Indonesian Financial Accounting Standards and for such internal c onrrol as management detem1ines is necessary to enable the preparation of the financial statements that are free from material misstatement. whether due to fraud or error.

Auditor’s Responsibility

Our responsibility is to express an opinion on these 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 amount 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 auditors consider internal control relevant to the entity’s preparation 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. And audit also include evaluating the appropriateness of accounting policies.


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