No. : 00002/3/0348/AU.2/11/1236-1/1/IX/2020
Dear,
Supervisor and Management Board
YAYASAN PUSAT TELAAH DAN INFORMASI REGIONAL (PATTIRO)
JAKARTA
We have audited the accompanying financial statement of YAYASAN PATTIRO which comprise report on financial position as of December 31, 2019, statement on activities and statement on cash flow for the year ended, and a summary of significant accounting policies and other explanatory information.
Management’s responsible for the financial statement
Management is responsible for the preparation and fair presentation of such financial statement in accordance with Indonesian Financial Accounting Standards, and for such internal control as management determines is necessary to enable the preparation of financial statement that is free from material misstatement, whether due to fraud or error.
Auditor’s responsibility
Our responsibility is to express an opinion on such financial statement based on our audit. We conducted audit in accordance with Standard on Auditing established by the Indonesian Institute of Certified Public Accountants. Those Standards require us to comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether such financial statement is free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amount and disclosures in the financial statement. The procedures selected depend on the auditor’s judgment, including the assessment of the risk of material misstatement of the financial statement, whether due to fraud error. In making those risk assessments, the auditor considers internal control which relevant to the entity’s preparation and the fair presentation of the financial statement in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an option 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 option.
Opinion
In our opinion, the accompanying financial statement present fairly, in all material respects, the financial position of YAYASAN PATTIRO as December 31, 2019, and its financial performance and cash flow for the years ended, in accordance with Indonesian Accounting Standards for Non-Publicly Accounting Entities.
Other Matter
The financial statement of Yayasan PATTIRO for the year ended December 31, 2018, was audited by other independent auditor whose report Number 00065/0946/AU.1/12/1052-2/1/V/2019 dated May 20, 2019, that expressed and unqualified option.
