Auditing Course unit title Auditing Course unit code AKA610 Type of course unit (compulsory, optional) Compulsory Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) Second Cycle Master Year of study when the course unit is delivered (if applicable) 2021–2022 Semester/trimester when the course unit is delivered 1st semester Number of ECTS credits allocated 4,8 ECTS Name of lecturer(s) Dr. Zaenal Fanani Prof. Dr. Arsono Learning outcomes of the course unit The objectives of this course are: To improve understanding of basic audit concepts such as: audit evidence, materiality, audit risk, and judgment in audits To discuss and analyze the professional standards of public accountants To improve the ability to carry out research within the scope of professional standards of public accountants To raise awareness of important issues related to auditor ethics Interpret the independent auditor's report To increase understanding of the Sarbanes-Oxley Act 2002 and its implications for audit practice To improve reading, writing, and oral communication skills associated with auditor tasks Mode of delivery (face-to-face, distance learning) Face-To-Face and Distance Learning (using AULA UNAIR) Prerequisites and co-requisites (if applicable) - Course content Theoretical framework for auditing The role of the audit Key concepts of agency theory Demand and supply for financial information The demand for auditing The relevance of audit reports Current professional auditing Current professional auditing standards on audit evidence Current professional auditing standards on internal control Internal control issues Current professional auditing standards on audit reports Audit of high risk accounts Code of professional standards Ethical responsibilities of independent auditor Professional roles Professional issue International cases Recommended or required reading and other learning resources/tools Robert Mautz and Sharif, The Philosophy of Auditing, American Accounting Association, 1961. (MS) Arens, Alvin, R. Elder, and, M. Beasley (2011). Auditing and Assurance Services, (14th ed.).Pearson Publishing. (AEB) Knapp, Michael C., Contemporary Auditing Real Issues & Cases, 9th Edition, South-Western Publishing, 2011 (K) IAPI (2011). Standar professional akuntan publik, Salemba Empat. (SPAP) Planned learning activities and teaching methods Lectures Discussion Individual assignments Language of instruction Bahasa Indonesia Assessment methods and criteria Midterms 40%, Finals 60%