Auditing I Course unit title Auditing I Course unit code AKA302 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 3rd semester Number of ECTS credits allocated 4.8 credits Name of lecturer(s) Learning outcomes of the course unit Students are able to explain the concept of audit services and other assurance services, audit functions, professional ethics, explain the scope and distinguish between internal and external audit functions. Students are able to demonstrate how auditors obtain and accept assignments, understand the entity and its environment, determine the risk of material errors (both from fraud, errors, and other non-conformities) and plan audits of financial statements. Students are able to describe and evaluate internal controls, audit techniques and tests, including information technology systems to identify and communicate control risks and potential consequences and propose appropriate recommendations. Students are able to identify and describe the work and evidence needed to be obtained by the auditors to fulfill the objectives of the audit engagement and the application of auditing standards. Mode of delivery (face-to-face, distance learning) Face-To-Face Prerequisites and co-requisites (if applicable) - Course content The Demand for Audit and Other Assurance Services Also the CPA Profession Audit Reports Professional Ethics and Legal Liability Audit Responsibilities and Objectives Audit Evidence Audit Planning and Analytical Procedures Materiality and Risk Fraud Auditing Internal Control, Control Risk, and 404 Audits Audit of Advanced Systems and Electronic Commerce Overall Audit Strategy and Audit Program Recommended or required reading and other learning resources/tools Arens, A. A., Elder, R. J., & Beasley, M. S. (2017). Auditing and Assurance Services: An Integrated Approach (16 ed.). New Jersey: Pearson Education, Inc. (Required) IAASB, International Standards on Auditing (Required) Law no.40 year 2007, Law no.4 year 2011, and Government Regulation no. 20 year 2015 (Required) Planned learning activities and teaching methods Lectures Group Work Individual Assignments Language of instruction Bilingual, Bahasa Indonesia and English Assessment methods and criteria Assignment