Course Pengauditan dan Asurans

The Audit, Assurance and Professional Ethics course is a core course that must be taken by all students of the Accounting Department, Faculty of Economics and Business, State University of Surabaya. The material discussed in the audit includes the audit market, audit theory, audit and insurance services, code of ethics for the public accounting profession, risk-based audit, stages of the audit process: pre-audit assignment, risk assessment, response to risks that have been assessed, to the stage of completion and audit reporting of financial statements. In addition, there is material related to the latest research problems in the field of auditing and the auditor profession. The study material comes from various kinds of material regarding the latest developments in audit theory, concepts and practices. The learning results of this course are expected to provide basic audit knowledge and competencies for students who take this course.

CPMK