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Course Description
The Auditing and Assurance course is a core course that must be taken by all students in the Accounting Department, Faculty of Economics and Business, Surabaya State University. The material discussed in Auditing includes the essence of auditing and assurance, risk-based SPAP, stages of the audit process: pre-audit engagement, risk assessment, responding to assessed risks and completion and reporting of audit results on financial statements.
Program Objectives (PO)
- Develop critical and systematic thinking in carrying out specific work in the field of auditing in accordance with the professional standards of public accountants
- Able to conduct audits in accordance with the Professional Ethics and Audit Standards with the support of information technology
Aktifitas Pembelajaran
-
Pertemuan 1 Hakekat Pengauditan dan membedakan beberapa teori jasa audit -
Pertemuan 2 Membedakan jasa asurans dan non asurans KAP -
Pertemuan 3 Dan menelaah Etika Profesi Akuntan Publik / KEPAP 2020 -
Pertemuan 4 Dan menerapkan Standar Audit Adopsi International Standar on Auditing (SPAP:2013) yang berbasis pada Risiko -
Pertemuan 5 Dan menganalisis kegiatan Pra-Perikatan Audit, Penerimaan serta Keberlanjutan Penugasan Audit -
Pertemuan 6 Merancang tahap perencanaan audit, penetapan materialitas dan menyusun program audit -
Pertemuan 7 Risiko Pengendalian Internal dan menerangkan tipe Komunikasi dengan TCWG terkait defisiensi sistem pengendalian intern klien -
Pertemuan 8 Ujian Tengah Semester -
Pertemuan 9 Merancang respon audit atas risiko yang dinilai -
Pertemuan 10 Prosedur analitis -
Pertemuan 11 Prosedur analitis -
Pertemuan 12 Merancang prosedur subtantif dan menerapkan teknik-teknik pengumpulan bukti audit yang bersifat cukup dan tepat -
Pertemuan 13 Dan menerapkan prosedur subtantif dan teknik-teknik pengumpulan bukti audit yang bersifat cukup dan tepat -
Pertemuan 14 Merancang Laporan Penyelesaian Audit -
Pertemuan 15 Bentuk dan konten surat kepada manajemen/Management Letter -
Pertemuan 16 Ujian Akhir Semester
Lecturer
Difficult Things About Education.
$75$10
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