0 com
Standar Akuntansi Keuangan (SAK) adalah Pernyataan Standar Akuntansi Keuangan (PSAK) dan Interpretasi Standar Akuntansi Keuangan (ISAK) yang diterbitkan oleh Dewan Standar Ikatan Akuntan Indonesia (DSAK IAI) dan Dewan Standar Syariah Ikatan Akuntan Indonesia (DSAS IAI) serta peraturan regulator pasar modal untuk entitas yang berada di bawah pengawasannya.
Efektif 1 Januari 2015 yang berlaku di Indonesia secara garis besar akan konvergen dengan International Financial Reporting Standards (IFRS) yang berlaku efektif 1 Januari 2014. DSAK IAI telah berhasil meminimalkan perbedaan antara kedua standar, dari tiga tahun di 1 januari 2012 menjadi satu tahun di 1 Januari 2015. Ini merupakan suatu bentuk komitmen Indonesia melalui DSAK IAI dalam memainkan perannya selaku satu-satunya anggota G20 di kawasan Asia Tenggara.
Selain SAK yang berbasis IFRS, DSAK IAI telah menerbitkan PSAK dan ISAK yang merupakan produk non-IFRS antara lain, seperti PSAK 28 dan PSAK 38, PSAK 45, ISAK 25 dan ISAK 31.
Diharapakan dengan semakin sedikitnya perbedaan antara SAK dan IFRS dapat memberikan manfaat bagi pemanggku kepentingan di Indonesia. Perusahaan yang memiliki akuntabilitas publik, regulator yang berusaha menciptakan infrastruktur pengaturan yang dibutuhkan, khususnya dalam transaksi pasar modal, serta pengguna informasi laporan keuangan dapat menggunakan SAK sebagai suatu panduan dalam meningkatkan kualitas informasi yang dihasilkan dalam laporan keuangan.
Penyusunan dan pencabutan SAK wajib mengikuti due process procedure yang telah ditetapkan dalam Peraturan Organisasi Ikatan Akuntan Indonesia. Proses tersebut meliputi : identifikasi isu; konsultasi isu dengan Dewan Konsultatif SAK (DKSAK) (jika diperlukan); melakukan riset terbatas; pembahasan materi SAK; pengesahan dan publikasi exposure draft; pelaksanaan public hearing; pelaksanaan limited hearing (jika diperlukan); pembahasan masukan publik; dan pengesahan SAK. Sedangkan penyusunan buletin teknis dan annual improvements tidak wajib mengikuti keseluruhan tahapan due process procedure.
►Diposting oleh
:Unknown
:
di
02.20
PRINSIP – PRINSIP ETIKA IFAC, AICPA & IAI
Kode Etik Prinsip-prinsip Dasar Akuntan Profesional IFAC sebagai berikut :
a) Integritas
seorang akuntan professional harus tegas dan jujur dalam semua keterlibatannya dalam hubungan profesional dan bisnis
b) Objektivitas
seorang akuntan professional seharusnya tidak membiarkan bias, konflik kepentingan, atau pengaruh yang berlebihan dari orang lain untuk mengesampingkan penilaian professional atau bisnis
c) Kompetensi professional dan Kesungguhan
seorang akuntan professional mempunyai tugas yang berkesinambungan untuk senantiasa menjaga penghetahuan dan skil professional pada tingkat yang diperlukan untuk memastikan bahwa klien atau atasan menerima jasa professional yang kompeten berdasarkan perkembangan terkini dalam praktik, legislasi dan teknis.
d) Kerahasiaan
seorang akuntan professional harus menghormati kerahasian informasi yang diperoleh sebagai hasil dari hubungan bisnis professional dan bisnis tidak boleh mengungkapkan informasi tersebut kepada pihak ketiga, tanpa otoritas yang tepat dan spesifik kecuali ada hak hukum atau professional atau kewajiban untuk mengungkapkan.
e) Perilaku Profesional
seorang akuntan professional harus patuh pada hukum dan peraturan-peraturan terkait dan seharusnya menghindari tindakan yang bisa mendeskreditkan profesi.
Prinsip – prinsip etika menurut AICPA sebagai berikut :
a. Tanggung Jawab
dalam melaksanakan tanggung jawab mereka sebagai professional, anggota harus menerapkan penilaian professional dan moral yang sensitive dalam segala kegiatannya.
b. Kepentingan Umum
anggota harus menerima kewajiban mereka untuk bertindak dengan cara yang dapat melayani kepentingan publik, menghormati kepercayaan publik, dan menunjukkan komitmen terhadap profesionalisme.
c. Integritas
untuk mempertahankan dan memperluas kepercayaan masyarakat, anggota harus melakukan semua tanggung jawab professional dengan integritas tertinggi
d. Objectivitas dan Independensi
Seorang anggota harus mempertahankan objectivitas dan bebas dari konflik kepentingan dalam melaksanakan tanggung jawab professional. Seorang anggota dalam praktik publik harus independen dalam penyajian fakta dan tampilan ketika memberikan layanan audit dan jasaatestasi lainnya.
e. Due Care
seoarng anggota harus mematuhi standar teknis dan etis profesi, berusaha terus menerus untuk menigkatkan kompetensi dan layanan dalam melaksanakan tanggung jawab professional dengan kemampuan terbaik yang dimiliki anggota.
f. Sifat dan Cakupan Layanan
seorang anggota dalam praktik publik harus memerhatikan Prinsip-prinsip dari Kode Etik Profesional dalam menentukan lingkup dan sifat jasa yang akan disediakan.
Berikut adalah 8 prinsip etika menurut IAI dalam kongres VIII tahun 1998 yang telah ditentukan ketetapannya :
1. Tanggung Jawab Profesi
Dalam prinsip tanggung jawabnya sebagai profesional, setiap anggota berkewajibanmenggunakan pertimbangan moral dan profesional setiap melakukan kegiatannya. Sebagai profesional, anggota mempunyai peran penting dalam masyarakat. Sejalan dengan peranan tersebut, anggota memiliki tanggung jawab kepada semua pemakai jasa profesional mereka.
2. Kepentingan Publik
Setiap anggota berkewajiban untuk senantiasa bertindak dalam kerangka pelayanan kepada publik, mengormati kepercayaan publik, dan menunjukkan komitmen atas profesionalisme.
Kepentingan publik didefinisikan sebagai kepentingan masyarakat dan institusi yang dilayani anggota secara keseluruhan.
3. Integritas
Integritas adalah suatu satu kesatuan yang mendasari munculnya pengakuan profesional. Integritas merupakan kualitas yang mendasari kepercayaan publik dan merupakan standar bagi anggota dalam menguji semua keputusan yang diambilnya.
Untuk memelihara dan meningkatkan kepercayaan publik, setiap anggota harus menjaga tingkat integritasnya dengan terus memaksimalkan kinerjanya serta mematuhi apa yang telah menjadi tanggung jawabnya.
4. Objektivitas
Objektivitas adalah suatu kualitas yang memberikan nilai atas jasa yang diberikan anggota berdasarkan apa yang telah pemberi nilai dapatkan. Prinsip objektivitas mengharuskan anggota bersikap adil, tidak memihak, jujur, secara intelektual, tidak berprasangka atau bias, serta bebas dari benturan kepentingan atau berada di bawah pengaruh pihak lain.
5. Kompetensi dan Kehati- hatian Profesional
Kompetensi diperoleh melalui pendidikan dan pengalaman. Anggota tidak diperkenankan menggambarkan pengalaman kehandalan kompetensi atau pengalaman yang belum anggota kuasai atau belum anggota alami. Kompetensi profesional dapat dibagi menjadi 2 fase yang terpisah:
a) Pencapaian Kompetensi Profesional.
Pencapaian ini pada awalnya memerlukan standar pendidikan umum yang tinggi, diikuti oleh pendidikan khusus, pelatihan dan ujian profesional dalam subjek- subjek yang relevan. Hal ini menjadi pola pengembangan yang normal untuk anggota.
b) Pemeliharaan Kompetensi Profesional.
Kompetensi harus dipelihara dan dijaga melalui komitmen, pemeliharaan kompetensi profesional memerlukan kesadaran untuk terus mengikuti perkembangan profesi akuntansi, serta anggotanya harus menerapkan suatu program yang dirancang untuk memastikan terdapatnya kendali mutu atas pelaksanaan jasa profesional yang konsisten.
6. Kerahasiaan
Dalam kegiatan umum auditor merupakan memeriksa beberapa yang seharusnya tidak boleh orang banyak tahu, namun demi keprofesionalitasannya, para auditor wajib menjaga kerahasiaan para klien yang diauditnya. Setiap anggota harus menghormati kerahasiaan informasi yang diperoleh selam melakukan jasa profesional dan tidak boleh memakai atau mengungkapkan informasi tersebut tanpa persetujuan. Anggota mempunyai kewajiban untuk memastikan bahwa staff di bawah pengawasannya dan orang- orang yang diminta nasihat dan bantuannya menghormati prinsip kerahasiaan.
7. Perilaku Profesional
Kewajiban untuk menghindari perbuatan atau tingkah laku yang dapat mendiskreditkan atau mengurangi tingkat profesi harus dipenuhi oleh anggota sebgai perwujudan tanggung jawabnya kepada penerima jasa, pihak ketiga, anggota yang lain, staff, pemberi kerja dan masyarakat umum.
8. Standar Teknis
Setiap anggota harus melaksanakan profesionalitasnya sesuai dengan standar teknis dan standar professional yang ditetapkan secara relevan. Standar teknis dan standar professional yang harus ditaati anggota adalah standar yang dikeluarkan oleh IAI, International Federation of Accountants, badan pengatur, dan peraturan perundang- undangan yang relevan.
Sumber :
http://anitayasmin.blogspot.co.id/
Sumber :
http://anitayasmin.blogspot.co.id/
►Diposting oleh
:Unknown
:
di
22.35
• Kepercayaan Publik
Etika dalam auditing
adalah suatu prinsip untuk melakukan proses pengumpulan dan pengevaluasian
bahan bukti tentang informasi yang dapat diukur mengenai suatu entitas ekonomi.
Profesi akuntan memegang peranan yang penting dimasyarakat, sehingga menimbulkan
ketergantungan dalam hal tanggung-jawab akuntan terhadap kepentingan publik.
Kepentingan Publik merupakan kepentingan masyarkat dan institusi yang dilayani
anggota secara keseluruhan. Ketergantungan ini menyebabkan sikap dan tingkah
laku akuntan dalam menyediakan jasanya mempengaruhi kesejahteraan ekonomi
masyarakat dan negara.
• Tanggung Jawab
Auditor kepada Publik
Profesi akuntan
memegang peranan yang penting dimasyarakat, sehingga menimbulkan ketergantungan
dalam hal tanggung-jawab akuntan terhadap kepentingan publik. Dalam kode etik
diungkapkan, akuntan tidak hanya memiliki tanggung jawab terhadap klien yang
membayarnya saja, akan tetapi memiliki tanggung jawab juga terhadap publik.
Kepentingan publik adalah kepentingan masyarakat dan institusi yang dilayani
secara keseluruhan. Publik akan mengharapkan akuntan untuk memenuhi tanggung
jawabnya dengan sebaik-baiknya serta sesuai dengan kode etik professional AKDA.
• Tanggung Jawab Dasar
Auditor
Di dalam kode etik
profesional AKDA, ada 3 karakteristik dan hal-hal yang ditekankan untuk
dipertanggungjawabkan oleh auditor kepada publik.
Ø Auditor
harus memposisikan diri untuk independen, berintegritas, dan obyektif
Ø Auditor
harus memiliki keahlian teknik dalam profesinya
Ø Auditor
harus melayani klien dengan profesional dan konsisten dengan tanggung jawab
mereka kepada publik.
• Independensi Auditor
Independensi dalam
arti sempit adalah bebas, tidak dikendalikan oleh pihak lain, tidak tergantung
pada orang lain. Independensi juga berarti adanya kejujuran dalam diri dalam
mempertimbangkan fakta dan adanya pertimbangan yang objektif tidak memihak
dalam diri auditor dalam menyatakan hasil pendapatnya.
Sikap mental
independen sama pentingnya dengan keahlian dalam bidang praktek akuntansi dan
prosedur audit yang harus dimiliki oleh setiap auditor. Auditor harus
independen dari setiap kewajiban atau independen dari pemilikan kepentingan
dalam perusahaan yang diauditnya..
• Regulator Mengenai
Independensi Akuntan Publik
Ada beberapa
ketentuan-ketentuan yang telah dikeluarkan oleh Bapepam antara lain adalah
Peraturan Nomor: VIII.A.2/Keputusan Ketua Bapepam Nomor: Kep-20/PM/2002 tentang
Independensi Akuntan yang Memberikan Jasa Audit Di Pasar Modal. Ketentuan
tersebut memuat hal-hal sebagai berikut:
Jangka waktu Periode
Penugasan Profesional.
• Periode Penugasan
Profesional dimulai sejak dimulainya pekerjaan lapangan atau penandatanganan
penugasan, mana yang lebih dahulu.
• Periode Penugasan
Profesional berakhir pada saat tanggal laporan Akuntan atau pemberitahuan
secara tertulis oleh Akuntan atau klien kepada Bapepam bahwa penugasan telah
selesai, mana yang lebih dahulu.
SUMBER: https://astridpurnamasary.wordpress.com/2015/12/15/bab-5-etika-dalam-auditing/
►Diposting oleh
:Unknown
:
di
21.35
Direct and indirect
speech can be a source of confusion for English learners. Let's first define
the terms, and then look at how to talk about what someone said, and how to
convert speech from direct to indirect.
You can answer the
question “What did he say?” in two ways:
· by repeating the words spoken (direct speech)
· by reporting the words spoken (indirect or
reported speech).
We often have to give
information about what people say or think. In order to do this you can use
direct or quoted speech, or indirect or reported speech.
1. Indirect Speech / Reported Speech
What is reported
speech?
· Reported speech is when you tell somebody else
what you or a person said before. Distinction must be made between direct
speech and reported speech.
· Direct speech vs Indirect speech:
Direct Speech
|
Indirect Speech
|
She says: "I like tuna fish."
|
She says that she likes tuna fish.
|
She said: "I'm visiting Paris next weekend"
|
She said that she was visiting Paris the following weekend.
|
· Different types of sentences
When you use reported speech, you either report:
a. Statements
b. Questions
c. Requests / Commands
A.
Reporting Statements
When transforming statements, check whether you have to change:
· Pronouns
· Tense
· Place and time expression
1. Pronouns
In reported speech, you often have to change the pronoun
depending on who says what.
Example:
She says, “My dad likes roast chicken.” – She says that her dad
likes roast chicken.
2. Tenses
· If the sentence starts in the present, there
is no backshift of tenses in reported speech.
No backshift:
Do not change the tense if the introductory clause is in a
present tense (e. g. He says). Note, however, that you might
have to change the form of the present tense verb (3rd person singular).
Example:
He says, “I write poems.” – He says that he writes English.
Direct Speech
|
Reported Speech
|
Simple Present
He said: "I am happy" |
Simple Past
He said that he was happy |
Present Progressive
He said: "I'm looking for my keys" |
Past Progressive
He said that he was looking for his keys |
Simple Past
He said: "I visited New York last year" |
Past Perfect Simple
He said that he had visited New York the previous year. |
Present Perfect
He said: " I've lived here for a long time " |
Past Perfect
He said that he had lived there for a long time |
Past Perfect
He said: "They had finished the work when Iarrived" |
Past Perfect
He said that they had finished the work when he had arrived" |
Past Progressive
He said: "I was playing football when the accident occurred" |
Past Perfect Progressive
He said that he had been playing football when the accident had occurred |
Present Perfect Progressive
He said:"I have been playing football for two hours." |
Past Perfect Progressive
He said that he had been playing football for two hours |
Past Perfect Progressive
He said: "I had been reading a newspaper when the light went off" |
Past Perfect Progressive
He said that he had been reading a newspaper when the light had gone off |
Future Simple (will+verb)
He said: "I will open the door." |
Conditional (would+verb)
He said that he would open the door. |
Conditional (would+verb)
He said: "I would buy Mercedes if I were rich" |
Conditional (would+verb)
He said that he would buy Mercedes if he had beenrich" |
· If the sentence starts in the past, there is
often backshift of tenses in reported speech.
Backshift:
You must change the tense if the introductory clause is in a past
tense (e. g. He said).
Example:
He said, “I am happy.” – He said that he was happy.
He said, “I am happy.” – He said that he was happy.
Examples of the main changes in tense:
The modal
verbs could, should, would, might, needn't, ought to, used to
do not normally change.
Example:
He said,
"She might be right." – He said that she might be right.
Other modal
verbs may change:
Modal
|
Direct speec
|
Repored speech
|
can
|
"I can do
it."
|
He said he could do
it.
|
may
|
"May I
go out?"
|
He wanted to know if
he might go out.
|
must
|
"She must apply
for the job."
|
He said that
she must/had to apply for the job.
|
will
|
"They will call
you."
|
He tod her that
they would call her.
|
3 . Place, Demonstrative, and Time Expressions
Place, demonstratives
and time expressions change if the context of the reported statement (i.e. the
location and/or the period of time) is different from that of the direct
speech.
In the following
table, you will find the different changes of place; demonstratives and time
expressions.
Direct Speech
|
Indirect Speech
|
Time Expressions
|
|
today
|
that day
|
now
|
then
|
yesterday
|
the day before
|
… days ago
|
… days before
|
last week
|
the week before
|
next year
|
the following year
|
tomorrow
|
the next day / the following day
|
Place
|
|
here
|
there
|
Demonstratives
|
|
this
|
that
|
these
|
those
|
B. Reporting Question
When transforming
questions, check whether you have to change:
· Pronouns
· Place and time expressions
· Tenses (backshift)
Also note that you
have to:
· transform the question into an indirect
question
·
use the question word
(where, when, what, how) or if / whether
Types of questions
|
Direct speech
|
Indirect speech
|
With question word
(what, why, where, how...)
|
"Why"
don’t you speak English?”
|
He asked me why I
didn’t speak English.
|
Without question
word (yes or no questions)
|
“Do you speak
English?”
|
He asked me whether
/ if I spoke English.
|
C. Reporting Requests / Commands
When transforming
requests and commands, check whether you have to change:
· Pronouns
· Place and time expressions
Direct speech
|
Reported speech
|
“Nancy, do the
exercise.“
|
He told Nancy to do
the exercise.
|
"Nancy, give me
your pen, please."
|
He asked Nancy to
give him her pen.
|
Example:
She said, “Sit down." - She asked me to sit down.
She said, "don't be lazy" - She asked me not to be
lazy
|
D. Other transformations
· Expressions of advice with must, should and ought are
usually reported using advise / urge.
Example:
“You must read this book.“
He advised / urged me to read that book.
Example:
“You must read this book.“
He advised / urged me to read that book.
· The expression let’s is usually reported
using suggest. In this case, there are two possibilities for
reported speech: gerund or statement with should.
Example:
“Let’s go to the cinema.“=
1. He suggested going to the cinema.
2. He suggested that we should go to the cinema.
Example:
“Let’s go to the cinema.“=
1. He suggested going to the cinema.
2. He suggested that we should go to the cinema.
Main clauses connected with and/but :
If two complete main clauses are connected with ‚and or ‚but,
put ‚that after the conjunction.
Example:
He said,“I saw her but she didn't see me.“ – He said that he had seen her but that she hadn't seen him.“
He said,“I saw her but she didn't see me.“ – He said that he had seen her but that she hadn't seen him.“
If the subject
is dropped in the second main clause (the conjunction is followed by a verb),
do not use ‚that‘.
Example:
She said,“I am a nurse and work in a hospital.“ – He said that she was a nurse and worked in a hospital.“
She said,“I am a nurse and work in a hospital.“ – He said that she was a nurse and worked in a hospital.“
2. Direct Speech
Direct speech means to say exactly what someone else
said. It is usually put inside quotation marks (". . .").
a. Reporting verbs
To report what someone
said we usually use verbs such as:
Say, tell, ask,
explain, request, etc.
For example:
· She says we should go.
· They told us to bring our stuff.
· He asked them the time.
· I explained the rules to her.
b. The word THAT
The word THAT can be
used after reporting verbs to begin the statement. But remember – it isoptional.
You can use it or
leave it out, as you prefer.
For example:
· She says they are full = She says that they
are full
· I told them we could help = I told them that
we could help
· I suggest we start = I suggest that we start
c. How to report
When you quote what
someone else has said (direct speech) it's very simple: nothing changes and you
put the statement between quotation marks.
But when you report a statement (tell it in your own words), there are obviously some necessary changes.
But when you report a statement (tell it in your own words), there are obviously some necessary changes.
d. Reported speech – changes
Ø Pronouns
If there are any
pronouns present, you may have to change them.
Examples for when and
how to change pronouns:
Direct speech
|
Reported speech
|
She says, "I like
ice cream."
|
She says she likes
ice cream.
|
They say, "You are
right."
|
They say we are
right.
|
He says, "My name
is Gary."
|
He says his name
is Gary.
|
Third person singular
verbs :
Verbs in the third
person singular form usually get an S at the end:
I
cook
He cooks
We
talk She
talks
You
have It has
I
am
He is
So when reporting
speech we must apply this rule.
Examples for when and
how to change verbs:
Direct speech
|
Reported speech
|
He says,
"I work every day."
|
He says he works every
day.
|
She says,
"I am a big girl."
|
She says she is a
big girl.
|
Bonnie says,
"I have a question."
|
Bonnie says
she has a question.
|
Ø Place and Time expressions
In many cases, when
you report someone's speech you are in a different place, and almost always in
different point of time (we usually report in the present what someone told us
before, in the past).
So we need to change
the place and time expressions accordingly.
Examples for when and
how to change place and time expressions:
Direct speech
|
Reported speech
|
She said, "I work here."
|
She said she worked there.
|
They said, "We are eating now."
|
They said they were eating then.
|
You said, "She sings today."
|
You said she sang that day.
|
He said, "I will come tomorrow."
|
He said he would come the
following day. |
A list of common place
and time expressions :
this
|
that
|
these
|
those
|
here
|
there
|
now
|
then / at the time
|
today
|
that day / yesterday
|
yesterday
|
the day before / the previous day
|
a week ago / last week
|
a week before / the previous week
|
last month
|
the month before / the previous month
|
next year
|
the following year
|
in three years
|
three years from then
|
Note: With these
things, always use your common sense. If you are reporting something that
someone said ten minutes ago, and your location is still the same, and the time
frame is still the same, then don't change these place and time expressions.
For example:
Direct speech
|
Reported speech
|
Ten minutes ago you
said,
"We have a lot of work today." |
Ten minutes ago you
said
we had a lot of work today. |
Ø
Tense backshift
Backshift is the changing of a tense when reporting
what someone said. When reporting what somebody said in the past,
the tenses of the verbs in the reported statement go one step backwards.
Here are some more examples:
Direct speech
|
Reported speech
|
You said, "We are late."
|
You said we were late.
|
They said, "We have plans."
|
They said they had plans.
|
He said, "I work hard."
|
He said he worked hard.
|
She said, "I drink water."
|
She said she drank water.
|
Here is how the tense
backshift works:
Direct speech
|
Reported speech
|
He said, "I eat cheese."
|
He said he ate cheese.
|
He said, "I am eating cheese."
|
He said he was eating cheese.
|
He said, "I have eaten cheese."
|
He said he had eaten cheese.
|
He said, "I have been
eating cheese." |
He said he had been
eating cheese. |
He said, "I ate cheese."
|
He said he had eaten cheese.
|
He said, "I was eating cheese."
|
He said he had been eating cheese.
|
He said, "I had eaten cheese."
|
Past perfect
(no change)
He said he had eaten cheese.
|
He said, "I had been
eating cheese." |
Past perfect
progressive
(no change)
He said he had been
eating cheese. |
The backshift also
works on certain modal verbs:
Direct speech
|
Reported speech
|
Will
She said, "I will eat cheese."
|
Would
She said she would eat cheese.
|
Can
She said, "I can eat cheese."
|
Could
She said she could eat cheese.
|
Must
She said, "I must eat cheese."
|
Had to
She said she had to eat cheese.
|
Shall
She said, "I shall eat cheese."
|
Would
She said she would eat cheese.
|
May
She said, "I may eat cheese."
|
Might
She said she might eat cheese.
|
There is NO
CHANGE in the following modal verbs:
Direct speech
|
Reported speech
|
Would
|
|
She said, "I would eat
cheese."
|
She said she would eat cheese.
|
Could
|
|
She said, "I could eat
cheese."
|
She said she could eat
cheese.
|
Should
|
|
She said, "I should eat
cheese."
|
She said she should eat
cheese.
|
Might
|
|
She said, "I might eat
cheese."
|
She said she might eat
cheese.
|
Ought to
|
|
She said, "I ought to eat
cheese."
|
She said she ought to eat
cheese.
|
e. No Tense Backshift
When the reporting
verb is in the simple past tense, the verbs in the reported
statement usually go one step backwards.
However, if you are reporting facts or something that is still true, you can keep the verbs in the present:
However, if you are reporting facts or something that is still true, you can keep the verbs in the present:
Direct speech
|
Reported speech
|
You said, "The
Earth is round."
|
You said the
Earth is round.
OR You said the Earth was round. |
I said,
"Rome is in Italy."
|
I said Rome is in
Italy.
OR I said Rome was in Italy. |
She said,
"People sleep at night."
|
She said
people sleep at night.
OR She said people slept at night. |
Also, if the reporting
verb is in the simple present, present perfect, orfuture,
then there is no tense backshift:
Direct speech
|
Reported speech
|
You say, "I jog daily."
|
You say you jog daily.
|
You have said, "I jog daily."
|
You have said you jog daily.
|
You will say, "I jog daily."
|
You will say you jog daily.
|
f. Reporting Questions
When reporting a
question, you should also change the question into an indirect question. In
other words, you need to change this sentence so that it is a normal positive
sentence, not a question.
You can use the words if or whether for YES / NO questions.
You can use the words if or whether for YES / NO questions.
Direct speech
|
Reported speech
|
She asked, "Are
you well?"
|
She asked if I
was well.
|
"Where do you live?"
he asked me.
|
He asked me where I
lived.
|
"Why don't we
meet?" she asked me.
|
She asked me why we
didn't meet.
|
I asked, "How
does she make them?"
|
I asked how she made
them.
|
They asked,
"Where is the mall?"
|
They asked where the
mall is.
|
g. Reporting Orders and Request
When reporting an order or request we change them into an
infinitive
Direct speech
|
Reported speech
|
"Go home," she told
me.
|
She told me to go home.
|
"Start talking," he
told us.
|
He told us to start talking.
|
"Stop right there,"
they ordered us. |
They ordered us
to stop right there. |
"Could you please open the
door?"
she asked me. |
She asked me to open the
door.
|
"Don't shout," I asked.
|
I asked them not to shout.
|
.
REFERENCE:
►Diposting oleh
:Unknown
:
di
16.00
Langganan:
Postingan (Atom)