Auditing Practices Course

This course provides students with the ability to complete each stage in the process of auditing a company‘s financial reports as a whole, implementing Auditing Standards based on the International Standard of Auditing (ISA) in the form of internal control test procedures, analytical tests and substantive tests and documenting each of these stages. into the audit folder (digital-based audit working papers) with the help of the Audit Tool and Linked Archive System application

• PLO-3
  Mengembangkan pemikiran logis, kritis, sistematis, dan kreatif dalam melakukan pekerjaan yang spesifik di bidang keahliannya serta sesuai dengan standar kompetensi kerja bidang yang bersangkutan
• PLO-6
  Mampu menganalisis laporan keuangan dan melakukan audit sesuai dengan kode etik profesi dan standar audit dengan dukungan teknologi informasi

PO-1
Develop critical and systematic thinking in carrying out specific work in the field of auditing in accordance with the professional standards of public accountants

PO-2
Able to conduct audits in accordance with the Professional Code of Ethics and Audit Standards with the support of information technology