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Course Description
Mata Kuliah ini memberikan kemampuan Filsafat Auditing, Profesional Judgment, Skeptisisme Profesional, Titik Kritis dalam praktik audi, Risiko, pengendalian, dan Assurance, Memahami Assuransce, lingkungan hukum profesi audit, sisi bisnis praktik audit, tren, tantangan dan peluang, belajar dari sarbanes-oxley act dan UU akuntan public, lanskap profesi audit di indonesia
Program Objectives (PO)
- Mampu menerapkan teknik dan metode audit lanjutan dalam konteks nyata untuk meningkatkan efektivitas dan efisiensi proses audit (C3)
- Mampu menganalisis laporan keuangan dan dokumen pendukung lainnya untuk mengidentifikasi potensi risiko audit dan area kritis yang memerlukan perhatian lebih (C4)
- Mampu mengevaluasi efektivitas kontrol internal perusahaan dan memberikan rekomendasi perbaikan yang berbasis bukti (C5)
- Mampu menciptakan strategi audit yang inovatif untuk mengatasi tantangan audit yang kompleks dalam berbagai jenis industri (C6)
- Mampu menerapkan prinsip etika audit dan kepatuhan terhadap standar profesional dalam pelaksanaan audit (C3)
- Mampu menganalisis kasus-kasus pelanggaran etika dalam audit dan mengusulkan solusi untuk mencegah kejadian serupa di masa depan (C4)
- Mampu mengevaluasi dampak sosial dan etika dari keputusan audit yang diambil, memastikan keadilan dan transparansi (C5)
- Mampu menciptakan pendekatan audit yang mempertimbangkan nilai-nilai agama, kebangsaan, dan budaya nasional (C6)
- Mampu menerapkan teknologi audit terkini untuk meningkatkan kualitas dan cakupan audit (C3)
- Mampu menganalisis dan mengevaluasi kecukupan bukti audit dalam mendukung opini dan kesimpulan audit (C4)
- Mampu menyusun ide, hasil pemikiran, dan argumen saintifik di bidang Akuntansi keuangan, Audit, Akuntansi Manajemen, dan Akuntansi Sektor Publik secara bertanggung jawab dan beretika akademik, serta mengkomunikasikannya
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 -
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. Arens, Alvin., Elder, Randal J., Beasley, Mark., Hogan, Chris E., Jones, Joanne C., (2021). Auditing The Art and Science of Assurance Engagements. Canadian Edition. Foiuteen. Pearson Canada
- 1. Antle Rick .(1984). Auditor independence. Vol 22. No. 1. Journal of Accounting Research
- 2. Kertarajasa, Astro Yudha et.al. (2019). The effect of competence, experience, Independence, due professional care, and auditor integrity on audit quality with auditor ethics as moderating variable. Vol 5. No. 1. Journal of Accounting, Finance ans Auditing Studies
- 3. Arens, Alvin A., Elder, Randal J., Beasley, Mark S., Hogan, Chris., (2017).United States of America. Sixteenth Edition. Pearson Auditing and Assurance Service an Integrated Approach.
- 3. Joyce, Edward J. (1976). Expert Judgment in Auditing Program Planning. Journal of Accounting Researcah. Vol 14
- 4. Gibbins, Michael. (1984). Propositions about the psychology of Professional Judgment in Public Accounting. Journal of Accounting Reseach. Vol 22 No 1
- 5. 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
- 6. - Hurtt, R. Kathy. (2010). Auditing: A Journal pf Practice & Theory. Vol. 29. No 1
- 7. - Hicks, Ernest L. (1964). Materiality. Journal of Accounting Research. Vol 2 No 2
- 8. - Houghton et al., (2010). Materiality in the context of auditing: the real expectations gap. Managerial auditing journal Vol 26 No 6
- 9. - 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
- 10. - Arzhenovskiy. (2019). Audit Risk Assessment Model. Vol 7 No.1
- 11. - Manetti and Becatti.(2009). Assurance Services for Sustainability Reports: Standards and Empirical Evidence. Journal of Business Ethics Vol 87
- 12. - 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
- 13. - Elliott, Robert K. (1997). Assurance service opportunities: Implications for Academia. Accounting Horizon Vol 11 No 4
- 14. - Heninger, William G. (2001). The association between Auditor Litigation and Abnormal Accruals. The Acounting Review. Vol. 76 No 1
- 15. - Francis, Jere R. (2004). What do we know about audit quality?. The British Accounting Review Vol. 36
- 16. - DeAngelo. (1991). Auditor Size and Audit Quality. Journal of Accounting and Economics Vol 3
- 17. - Carcelo and Palmrose. (1994). Auditor litigation and Modified reporting on bankrupt Clients. Journal of Accounting Research Vol 32
- 18. - Baker and Taylor. (1981). Analysis of the External Audit Fee. Accounting and Businnes Research. Vol 12 No 45
- 19. - Asthana and Boone. (2012). Abnormal Audit Fee and audit quality. Auditing : a Journal of Practice & Theory Vol 31 No.3
- 20. - Hay. (2012).Further Evidence from Meta-Analysis of Audit Fee Research. International Journal of Auditing.
- 21. - Rubin Marc.A. (1988). Manucipql audit fee determinants. The Accounting Review. Vol 62 No 2
- 22. - Smith et al., (2020). Resilience as a coping strategy for reducing auditor turnover intentions. Accounting research Journal Vol 33 No 3
- 23. - Kanodia and Mukherji. (1994). Audit pricing Lowballing and auditor turnover: a Dynamic analysis. The accounting review Vol 69 No 4
- 24. - Hunt et al., (2020). Using machine learning to predict auditor switches: how the likelihood of swithing affect audit quality among non switching ckient. J. Account Public Policy
- 25. - Jadiyapa et al., (2021). Audit tenure and audit quqlity: an investigation of moderating factooor prior to the commencement of mandataory rotation in India. Managerial auditing journal Vol 36 No 5
- 26. - Indyk, Magnalena. (2019). Mandatory audit rotation and audit market concentration-evidence from Poland. Economics and business Review Vol 5 No 19
- 27. - 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
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