Professional Documents
Culture Documents
Komponen
Ujian Tengah Semester (UTS)
Ujian Akhir Semester (UAS)
Tugas Akhir Matakuliah
Bobot
40 %
40 %
20 %
Pokok-pokok Bahasan
Minggu
Pokok Bahasan
1
Pendahuluan
2
The Assurance Service Market; The Audit Standards Setting Process
3
Audit Reports; Legal Liability Considerations for Auditors; Ethic and The Audit Professions
4
Audit Responsibilities and Objectives; The Nature and Type of Audit Evidence
5
Audit Planning; Considering Materiality and Audit Risk
6
Considering Internal Control; Considering The Risk of Fraud
7
Considering The Risk of Fraud; Implications of Information Technology for The Audit Process
UJIAN TENGAH SEMESTER
8
Developing The Overall Audit Plan and Audit Program
9
Audit of the Sales and Collection Cycle: TOC and STOT
10
Completing the Tests in the Sales and Collection Cycle, A/R; Audit Sampling of Detail Balance
11
Audit of the Acquisition and Payment Cycle; TOC, STOT and A/P; Completing the Tests
12
Audit Inventory and Warehousing Cycle; The Payroll and Personnel Cycle
13
Audit. The Capital Acquisition and Repayment Cycle; Cash and Financial Instruments
14
Audit Completion
UJIAN AKHIR SEMESTER
Referensi
0
1; 2
3;4;5
6;7
8;9
10;11
11;12
13
14;15
16;17
18;19
20;21
22; 23
24
Buku Referensi
1 Arens, Alvin A.; Elder, Randal J.; Beasley, Mark S., Auditing and Assurance Services, An Integrated
Approach, Pearson Education Limited 2014.
Tugas Akhir Matakuliah Auditing
Membuat atau menulis artikel pendek dengan topik atau materi kuliah Auditing, sebanyak tidak lebih dari 1500 kata.
Dikumpulkan/diserahkan ke bagian Akademik Program bersamaan dengan hasil Ujian Akhir Semester.