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Course Description
This course provides the skills in Auditing Philosophy, Professional Judgment, Professional Skepticism, Critical Points in audit practice, Risk, control and Assurance, Understanding Assurance, the legal environment of the audit profession, the business side of audit practice, trends, challenges and opportunities, learning from sarbanes- Oxley Act and Public Accounting Law, landscape of the audit profession in Indonesia
Program Objectives (PO)
- Menunjukkan sikap bertanggungjawab atas pekerjaan di bidang keahliannya secara mandiri
Aktifitas Pembelajaran
-
Pertemuan 1 Filsafat Auditing -
Pertemuan 2 Menyusun dan menngklasifikasikan profesional Judgment -
Pertemuan 3 Menyusun dan mengklasifikasikan skeptisisme profesional -
Pertemuan 4 Titik kritis dalam praktik audit -
Pertemuan 5 Menyusun, dan mengklasifikasi risiko pengendalian dan assurance -
Pertemuan 6 Menyusun dan mengklasifikasikan Assurance -
Pertemuan 7 Menyusun dan mengklasifikasikan Assurance -
Pertemuan 8 UTS -
Pertemuan 9 Lingkungan Hukum Profesi Audit -
Pertemuan 10 Sisi bisnis praktik audit -
Pertemuan 11 Sisi bisnis praktik audit -
Pertemuan 12 Tren, Tantangan, dan Peluang -
Pertemuan 13 Belajar dari Sarbanes dan UU Akuntan Publik dan UU akuntan publik -
Pertemuan 14 Lanskap Profesi Audit di Indonesia -
Pertemuan 15 Lanskap Profesi Audit di Indonesia -
Pertemuan 16 UAS
References
- 1. Mautz, R.K. (1993). The Philosophy of Auditing. United States of America. Seventeeth Printing. American Accounting Association 2. Tuanakotta, Theodorus M. (2011). Berpikir Kritis dalam Auditing. Jakarta. Salemba Empat
- Joyce, Edward J. (1976). Expert Judgment in Auditing Program Planning. Journal of Accounting Researcah. Vol 14 2. Gibbins, Michael. (1984). Propositions about the psychology of Professional Judgment in Public Accounting. Journal of Accounting Reseach. Vol 22 No 1
- McMillan and White. (1993). Auditors belief revisions and evidence search: the effect of hypothesis frame, confirmation bias, and professional skepticism. The accounting review vol. 68. No 3 ; 2. Hurtt, R. Kathy. (2010). Auditing: A Journal pf Practice & Theory. Vol. 29. No 1
- Hicks, Ernest L. (1964). Materiality. Journal of Accounting Research. Vol 2 No 2 2. Houghton et al., (2010). Materiality in the context of auditing: the real expectations gap. Managerial auditing journal Vol 26 No 6
- Chang et al. (2008). The development of audit detection risk assessment systems: using the fuzzy theory and audit risk model. Expert systems with application. Vol 35; 2. Arzhenovskiy. (2019). Audit Risk Assessment Model. Vol 7 No.1
- Manetti and Becatti.(2009). Assurance Services for Sustainability Reports: Standards and Empirical Evidence. Journal of Business Ethics Vol 87 - Ruiz et al., (2020). Empirical analysis of the effect of the join provision of audit and sustainability assurance service on assurance quality. Journal of cleaner production vol 266 - Elliott, Robert K. (1997). Assurance service opportunities: Implications for Academia. Accounting Horizon Vol 11 No 4
- Heninger, William G. (2001). The association between Auditor Litigation and Abnormal Accruals. The Acounting Review. Vol. 76 No 1 - Francis, Jere R. (2004). What do we know about audit quality?. The British Accounting Review Vol. 36 - DeAngelo. (1991). Auditor Size and Audit Quality. Journal of Accounting and Economics Vol 3 - Carcelo and Palmrose. (1994). Auditor litigation and Modified reporting on bankrupt Clients. Journal of Accounting Research Vol 32
- Indyk, Magnalena. (2019). Mandatory audit rotation and audit market concentration-evidence from Poland. Economics and business Review Vol 5 No 19 - Aschauer and Reiner. (2018). Mandatory audit firm rotation an prohibition of audit firm-provided tax service: evidence from investment consultants perceptions. International journal of auditing
Lecturer
Difficult Things About Education.
$75$10
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