INDEPENDENT AUDITOR’S REPORT
Report No. KKSPJ/007-OAIII/2018
To:
DIRECTOR of
Yayasan Pusat Telaah dan Informasi Regional (PATTIRO)
Financial Statements
We have audited the financial statements of Yayasan Pusat Telaah Dan Informasi Regional (PATTIRO Foundation), which comprise the statement of financial position as of December 31, 2017, 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 Responsibilityfor the Financial Statement
Management of Yayasan Pusat Telaah Dan Informasi Regional (Pattiro Foundation) is responsible for the preparation and fair presentation of these financial statements in accordance with Indonesian Financial Accounting Standards and for such internal control as management determines 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 opllllon 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 the entity’s internal control
And 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 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, the finacial statements of the Yayasan Pusat Telaah dan Informasi Regional (PATT/RO) present unqualified opinion, in all material respects the financial position as of December 31, 2017 as well as the financial performance and its cash flow for the year ended in accordance with the standards Financial Accounting in Indonesia
