STEI/ST/KPS/04.

02/ ACC 3301

Sekolah Tinggi Ekonomi Islam Tazkia

Department : Islamic Accounting

Course Description

Course Name

Auditing I

Course Code

ACC 3301

Status

Department Required Course

Level

Year 3

Credit Hours

3 Credit Hours

Pre-requisite (if
any)

Financial Accounting II

Grading Scheme

Assignment
Mid-Term Exam
Final Exam

:
:
:

Lecturer(s)

Name
Room
Tel No
Mobile Phone
Email
Consultation Hours

:
:
:
:
:
:

30%
30%
40%

Solihin Dj, Ak., CPA, CA

1.6
0251-8421076/309 Fax: 0251-8421077
0811859141
Solihindj2000@yahoo.com
By arrangement

Semester Offered

Semester VI

Objectives

On completing this course, students should be able to:

1. Understand the scope of accounting profession
2. Understand auditing concepts
3. Understand the concept of audit plan

Course Synopsis

This course is designed to integrate accounting practices which have been

studied with auditing standards and auditing procedures. The focus of this
course is the concepts and techniques of auditing.

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STEI/ST/KPS/04.02/ ACC 3301

Each session will have a topical theme, as summarized in the course

Teaching
Methodology

schedule that follows. You are responsible all readings for any given
session before we meet. Some assignments may need you to prepare a
short presentation. We will try to facilitate our discussion and provide any
insights I might be able to add. We expect you to engage the readings,
elaborating on them with accounting examples
In a semester we will have Lecturing, Assignments, Class presentations
and Discussion

Week

Course Outline

General explanation about Kontrak Kuliah, Assurance

Service, nature of auditing, and type of auditor

General explanation about conventional and sharia audit and

Islamic point of view regarding public accountants

a. Audit of financial statements

b. Relationship between accounting and auditing
c. Standard of auditing

Audit reports

References
A1, B 1, AAOIFI,
SPAP
A1, B 1, SSH,
AAOIFI, SPAP
A2, B 2, AAOIFI,
SPAP
A 3, AAOIFI, SPAP

a. Legal Liability Considerations for Auditor

b. Professional ethics
c. Audit responsibilities and Objective

a. Purposes of audit and Audit Objectives

b. Management assertion
c. Audit evidence

a. Audit procedures
b. Worksheets

8
9
10
11
12

A 4 and 5, B 3 and
4, AAOIFI, SPAP
A 6 and 7, B 5 and
6, AAOIFI, SPAP
B 6, AAOIFI, SPAP

Mid Term Exam

a. Assignation of Acceptance
b. Audit planning

A 9, B 8, AAOIFI,
SPAP

Materiality and audit risks

a.
b.
a.
b.

A 8, B 7, AAOIFI,
SPAP

Audit strategy
Audit program
Understanding of internal control systems
Control audit

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B11, AAOIFI, SPAP

A10 AAOIFI, SPAP

STEI/ST/KPS/04.02/ ACC 3301

13

Considering the risk of fraud and implication of information

technology for the audit process

14

Methodology of audit and Sampling Audit

15

Sampling audit for substantive tests

16

A 11 and 12 AAOIFI,
SPAP
A 13, B 9,
10,11,12.13,
AAOIFI, SPAP
A 13, B 13, AAOIFI,
SPAP

Final Exam

Main References:
1. Auditing and Assuransce Services, An Integrated Approach, Arens/ Elder/Beasley,
2012, Pearson, 14th edition ( A )
th
2. Modern Auditing, Boynton, Johnson dan Kell, 2000, John Willey & Sons, inc. 7
Edition (B)
3. Accounting and Auditing Standards For Islamic Financial Institutions (AAOIFI)
4. Standar Profesional Akuntan Publik, Ikatan Akuntan Indonesia
5. Auditing dalam perspektif Islam, Sofyan Syafri Harahap, Pustaka Quantum Jakarta
(SSH)

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