Auditing II Course unit title Auditing II Course unit code AKA303 Type of course unit (compulsory, optional) Compulsory Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) Second Cycle Bachelor Year of study when the course unit is delivered (if applicable) 2021–2022 Semester/trimester when the course unit is delivered 4th semester Number of ECTS credits allocated 4.8 credits Name of lecturer(s) Learning outcomes of the course unit Students have theoretical and technical knowledge about the application of the auditing process in each cycle of accounting transactions. Students are able to apply accounting information technology to support the decision-making process. Students are able to think critically in his involvement in the accounting profession. Students are able to work in a team. Mode of delivery (face-to-face, distance learning) Face-To-Face and Distance Learning (using AULA UNAIR) Prerequisites and co-requisites (if applicable) Auditing I Course content Overall Audit Strategy and Audit Program Audit Sampling for Tests of Controls and Substantive Tests of Transactions Audit Sampling for Tests of Details of Balances Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions Completing the Tests in the Sales and Collection Cycle: Accounts Receivable Audit of the Payroll and Personnel Cycle Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts Audit of the Inventory and Warehousing Cycle Audit of the Capital Acquisition and Repayment Cycle Audit of Cash and Financial Instruments Completing the Audit Recommended or required reading and other learning resources/tools Arens, A. A., Elder, R. J., Beasley, M. S. & Hogan, C. E. (2020). Auditing and Assurance Services (17 ed.). New Jersey: Pearson Education, Inc. (Required) IAASB, International Standard on Auditing (ISA). (Required) Planned learning activities and teaching methods Lectures Group Presentation Individual Assignments Quiz Language of instruction Bilingual, Bahasa Indonesia and English Assessment methods and criteria Presentation (20%) Quiz and Assignments (20%) Midterm exam (20%) Final exam (40%)