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SYLLABUS
Auditing And Atestation
ECAM804107
ODD SEMESTER GASAL 2017/2018
Subject Learning 1. Students are able to apply auditing theories in auditing decision making process
Outcomes from multiple perspectives:
a. Students are able to prepare audit planning based on preliminary risk
assessment (T.1.4.1)
b. Students are able to manage and review audit procedures (T.1.4.2)
c. Students are able to plan and perform other assurance and attestation services
(T.1.4.3)
d. Students are able to prepare final audit report (T.1.4.4)
2. Students are able to provide recommendations to solve accounting problem:
a. Students are able to identify problems (T.2.1.1; TLA)
b. Students are able to analyze problems (T.2.1.2; TLA)
c. Students are able to recommend alternative solutions to accounting problems
in organization (T.2.1.3; TLA)
3. Students demonstrate an understanding in global perspectives in accounting and
their impact on decision making process:
a. Students are able to demonstrate an understanding of contemporary global
issues in accounting (T.4.1.1)
b. Students are able to recommend alternative solutions to global issues in
accounting (T.4.1.2)
4. Students are able to communicate clearly and concisely in writing
business/academic report:
a. Students are able to express ideas logically and deliver content accurately
(T.5.1.1; TLA)
b. Students are able to use clear and precise language (T.5.1.2; TLA)
c. Students are able to compose a formal business/academic writing (T.5.1.3; TLA)
5. Students are able to communicate clearly and concisely in presentation and
discussion:
a. Students are able to clearly deliver content with logical structure (T.6.1.1; TLA)
b. Students are able to use body language, eye contact, and voice tone at
appropriate pace (T.6.1.2; TLA)
c. Students are able to use visual aids or technology (T.6.1.3; TLA)
Subject Synopsis/
Indicative Syllabus Week Topic LO Required
# Reading
1 a. Explanation Syllabus, 3a
b. Attestation, Assurance and Audit
c. ISA-based Audit Process
d. Professional organizations as a standard
setter:
e. Indonesia: IAI - Financial Accounting
Standards, Certified - Standard
profession Public Accountant
f. International: IFAC and the IAASB -
International standard
g. Public Accountants Professional
Standards
2 a. Professional ethics GM chapter 3 and 4
b. Independent meaning Code - Certified
c. Regulations and regulators:
d. The role of government (PPAJP and FSA)
the public accounting profession
e. Regulation for Public Accountant and
Public Accountant Office
f. Regulator as an oversight body
g. Responsibility Public Accountant and
Public Accountant Office
h. The responsibility for the occurrence of
Fraud
i. Legal responsibility
j. Responsibility for quality control
Exercises
Case Study 11.1: Broomfield plc-
GM page 398
5 Search for audit Evidence 1b GM Chapter 6
Group task
Case Study 6.1
Ridgewalk plc
GM page 224
Group task
powerbase plc
8 Fraud and Financial shenanigans GM chapter 17
HMS
Group task
Participants should look for case studies
on:
1. Fraud
2. Financial shenanigans
9 Final Review (completing the audit) 1d GM chapter 12 :dan
Post balance sheet events 13
Provision and Contingencies Case 12.1 page
Going Concern issues 431
Case 12,2 page
Group task 437
Kothari ltd Case 13.1 page
Art Aid ltd 491
Bilbrook ltd Case 13.3 page
Grave ltd 510
10 The auditors Report 1d GM Chapter 12
Group task
Participants should look for examples of
modified audit opinion
Disclaimer
Adverse
Qualified
11 ISREs (Review of Historical Financial 1c HANDBOOK
Information)
2400 Engagements to Review
Financial Statements
2410 Review of Interim Financial
Information Performed by the
Independent Auditor of the Entity
Lecturing and exercises
or:
Lecturers may decide to group assignment
12 ISAEs (non historical financial Information) 1c HANDBOOK
3400 The Examination of
Prospective Financial Information
3410 Assurance Engagements on
Greenhouse Gas
Assessment
Method in Specific Assessment Methods/Taks % Intended Learning Outcomes
Alignment with Weighting to be Assessed
Intended Learning 1a 1b 1c 1d 3a 3b
Outcomes Continuous Assessment 100
INDIVIDUAL 60%
Mid Term Exam 25%
(LO Percentage in exam)
Final Exam 25%
(LO Percentage in exam)
Individual Assignment 10%
GROUP 40%
Group Assignment Cases 20%
Presentation and Discussion 20%
Almost in all sessions, the students will participate in group discussion. The discussion is
designed to raise their curiosity as well as to solve some assignments. Each group will
present the results of discussions with the lecturer as facilitator. Results of the
discussion and presentations are expected to improve students understanding about
the concept and the implementation based on cases. These presentation sessions are
also expected to benefit the students to learn from other group discussion.
Student Study
Effort Expected Class Contacts:
Lectures 10 Hours
Presentation 10 Hours
In-Class Discussion 15 Hours
Other student study effort:
Preparation for structured group assignment 14 Hours
Individual study effort 14 Hours
Total 63 Hours
Supplementary reading:
1. IFAC: Handbook of International quality control, auditing, review, other
assurance, and related services pronouncements. 2013, (HANDBOOK)
2. IFAC: Guide to using ISAs in the audits of small and medium sized entities. 3rd
edition (GUIDE)
3. Undang Undang Akuntan Publik, 2011 (UU AP)
4. Kode Etik Akuntan Publik IAPI (KE IAPI)
5. Tuanakotta, Theodorus M, Audit berbasis ISA (TMT 1)
6. Tuanakotta, Theodorus M, Setengah Abad Profesi Akuntansi, Penerbit Salemba
Empat, 2007 (TMT 2)
7. Tuanakotta, Theodorus M, Berpikir Kritis dalam Auditing, Penerbit Salemba
Empat, 2011 (TMT 3)
8. Arens, Elder, Beasly, Auditing and Assurance services an integrated
approach. Global Edition. Pearson Education Limited 2014 (Arens)
9. Howard M, Shilit, Financial shenanigans - How to Detect Accounting Gimmicks
& Fraud in Financial Reports, 3rd Edition. McGraw Hill (HMS)