Course unit title

Introduction to Auditing Practice

Course unit code

AKA306

Type of course unit (compulsory, optional)

Compulsory

Level of course units (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)
  1. Agus Widodo M., Drs., M.Si., Ak., CMA., CA.
  2. Henky Supit, Prof., SE, Ak.
  3. Dina Heriyati, SE, M.For.Accy.
  4. Hanny Wurangian, Drs., M.Si., Ak., CPA.
  5. Hendarjatno, Drs., M.Si., Ak.
  6. Iswajuni, Dra., M.Si., Ak.

Learning outcomes of the course unit

By the end of the course, students are able to:

  1. practice the obedience test for each cycle,
  2. practice internal control tests for each cycle,
  3. develop an audit program for each type of account,
  4. prepare audit work papers for each type of account,
  5. 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
  1. Integrated Audit Planning
  2. 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
  3. 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, Indonesian and English

Assessment methods and criteria

Assignment, problem solving