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Matakuliah : Pengauditan I
Dosen : Oki Kuntaryanto, SE,
M.Si. Ak, CA
Bobot : 3 SKS
A. Deskripsi Matakuliah
Matakuliah ini
bertujuan memberikan pemahaman kepada mahasiswa tentang teori dasar
pengauditan.
B.
Rencana Perkuliahan
Berikut adalah rencana
perkuliahan terkait dengan jadwal tatap muka dan materi yang disampaikan.
Tatap Muka I : Perkenalan
Tatap Muka II : An Introduction to Assurance and
Financial Statement Auditing
Tatap Muka III : The Financial Statement Auditing Environment
Tatap Muka IV : Risk Assessment and Materiality
Tatap Muka V :
Audit Evidence and Audit Documentation
Tatap Muka V I :
Audit Planning and Types of Audit Tests
Tatap Muka VII : Internal Control in A Financial
Statement Audit
Tatap Muka VIII : Auditing Internal Control over
Financial Reporting in Conjunction with an Audit of Financial Statements
Tatap Muka IX : Audit Sampling: An Overview and
Application to Tests of Controls
Tatap Muka X :
Audit Sampling: An Application to Substantive Tests of Account
Balances
C. Penilaian
Penilaian dilakukan
dengan menimbang tiga variabel penilaian utama, yaitu: Presentasi (33.33%),
Partisipasi Kuliah termasuk Penugasan (33.33%), dan Ujian Tertulis (33.33%)
D.
Referensi
Messier et all. 2006. Auditing
and Assurance Services: A Systematic Approach, 4th Edition. Mc Graw Hill.
Postingan
