Introduction to Auditing Practice Course unit title Introduction to Auditing Practice Course unit code AKA306 Type of course unit (compulsory, optional) Compulsory Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) Third Cycle Bachelor Year of study when the course unit is delivered (if applicable) 2021–2022 Semester/trimester when the course unit is delivered 5th semester Number of ECTS credits allocated 4.8 credits Name of lecturer(s) Agus Widodo M., Drs., M.Si., Ak., CMA., CA. Henky Supit, Prof., S.E., Ak. Dina Heriyati, S.E., M.For.Accy. Hanny Wurangian, Drs., M.Si., Ak., CPA. Hendarjatno, Drs., M.Si., Ak. Iswajuni, Dra., M.Si., Ak. Learning outcomes of the course unit By the end of the course, students are able to: practice the obedience test for each cycle, practice internal control tests for each cycle, develop an audit program for each type of account, prepare audit work papers for each type of account, complete the audit process by compiling an audit report. Mode of delivery (face-to-face, distance learning) Face-To-Face Prerequisites and co-requisites (if applicable) Auditing II Course content Integrated Audit Planning Practice Testing of Internal Control, Compiling Audit Programs and Audit Working Papers on Accounts such as: Cash, Investments, Receivables, Inventories, Prepaid Expense, Fixed Assets, Account Payables, Accrued Liabilities, Long-Term Liabilities, Payroll, Operating Expense, Share Capital, and Retained Earnings Audit Completion by Compiling Audit Reports Recommended or required reading and other learning resources/tools Holley, Charles L. Markrich Sportsworld Inc: Audit Practice Case, 2nd edition. (Required) Planned learning activities and teaching methods Problem Based Learning Language of instruction Bilingual, Bahasa Indonesia and English Assessment methods and criteria Assignment, problem-solving