NAME: M.

Azlan Rifa’i
NIM: 2102113036
Subject: Audit 1
Title: Analyzing Different Audit Report From Indonesia And Amerika
Subject Report: PT. Garuda Indonesia And PT.American Airlines

The financial statement of PT. Garuda Indonesia is audited by PWC company in end
of date in accounting year on 31 december 2019 and For Financial statement form
Pt. American Airlines is Audited by KPMG company in end date of 31 december
2019 and 2018.

NO PART GIAA(AUDITED BY PWC) AAL( AUIDTED BY

KPMG)

1. The report structure a.   The title and the address of audit
report
b.   Management responsibility
c.   Auditor’s responsibility
d.   Opinion
e.   Emphasis of the matter
f.    Place, Date, Sign of Partner,
Name and Register Number
a.    The title and the address
of audit report
b.    Opinion
c.    Change in Accounting
Principle
d.    Basis for Opinion
e.    Critical Audit Matter
f.      Sign, Partner, Additional
information (audit partner
since yyyy), Place, Date

2. The title Independent Auditors’ Report Report of Independent

Registered Public Accounting
Firm
3. The address of the to the Shareholders of PT Garuda to the Stockholders and
audit report Indonesia (Persero) Tbk Board of Directors

American Airlines Group Inc

4. Introduction Only state that the auditor has audited the financial position of the
Paragraph consolidated financial position (and Company
other FS) as at 31 Dec 2019
as of Dec 31, 2019 and 2018,
and the results of its
operations and its cash flows
for each of the years in the
three-year period ended
December 31, 2019
5. Scope Paragraph Performed in Auditor’s Responsibility Performed in Basis for Opinion
paragraph
6. Opinion Paragraph Opinion paragraph consist of opinion of Opinion paragraph consist not
financial statement only only opinion of financial
statement but also statement
that auditor have audited the

Company’s internal control

over financial reporting as of
December 31, 2019, based
on criteria established in
Internal Control – Integrated

Framework (2013) issued by

the Committee of Sponsoring
Organizations of the
Treadway Commission

7. Name of Audit Partner Clear name partner, sign, and License Only Sign
Number of Public Accountant
8. Additional Information none Statement that the partners
have served as the Company’s
auditor since 2014
9. Date and Place Stated Stated

10. Opinion Standard indonesian Financial Accounting U.S. generally accepted

Standard accounting principles
11. Auditing Standard Standards on Auditing established by PCAOB in general but
the Indonesian Institute of Certified specifically stated based on
Public Accountants U.S. federal securities laws
and the applicable rules and
regulations of the

Securities and Exchange

Commission and the PCAOB

Some Different stated opinion

1. The report structure is definitely different. In GIAA audit report, auditor precede management
and auditor responsibility over the opinion. Meanwhile in AAL audit report, auditor stated
opinion first then change in accounting principle and then basis for opinion. Management and
auditor’s responsibility stated in Basis for Opinion paragraph. In AAL audit report, auditor also
emphasize Change in Accounting Principle since the Company has changed its method of
accounting for leases
2. In AAL Audit report, auditors clearly stated that they audit not only one year, but 2 year
simultaneously. Maybe it is happened because the auditor audit AAL since 2014.
.