Course unit title

Auditing II

Course unit code

AKA303

Type of course unit (compulsory, optional)

Compulsory

Level of course units (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
  1. Students have theoretical and technical knowledge about the application of the auditing process in each cycle of accounting transactions.
  2. Students are able to apply accounting information technology to support the decision-making process.
  3. Students are able to think critically about their involvement in the accounting profession.
  4. 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
  1. Overall Audit Strategy and Audit Program
  2. Audit Sampling for Tests of Controls and Substantive Tests of Transactions
  3. Audit Sampling for Tests of Details of Balances
  4. Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions
  5. Completing the Tests in the Sales and Collection Cycle: Accounts Receivable
  6. Audit of the Payroll and Personnel Cycle
  7. Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable
  8. Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts
  9. Audit of the Inventory and Warehousing Cycle
  10. Audit of the Capital Acquisition and Repayment Cycle
  11. Audit of Cash and Financial Instruments
  12. Completing the Audit

Recommended or required

reading and other learning resources/tools
  1. Arens, AA, Elder, RJ, Beasley, MS & Hogan, C.E. (2020). Auditing and Assurance Services (17 ed.). New Jersey: Pearson Education, Inc. (Required)
  2. IAASB, International Standards on Auditing (ISA). (Required)

Planned learning activities and teaching methods
  1. Lectures
  2. Group Presentations
  3. Individual Assignments
  4. Quiz

Language of instruction

Bilingual, Indonesian and English

Assessment methods and criteria
  1. Presentations (20%)
  2. Quiz and Assignments (20%)
  3. Midterm exam (20%)
  4. Final exam (40%)