Course unit title

Auditing I

Course unit code

AKA302

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

3rd semester

Number of ECTS credits allocated

4.8 credits

Name of lecturer(s)

  

Learning outcomes of the course unit
  1. 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.
  2. 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.
  3. 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.
  4. 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
  1. The Demand for Audit and Other Assurance Services Also the CPA Profession
  2. Audit Reports
  3. Professional Ethics and Legal Liability
  4. Audit Responsibilities and Objectives
  5. Audit Evidence
  6. Audit Planning and Analytical Procedures
  7. Materiality and Risk
  8. Fraud Auditing
  9. Internal Control, Control Risk, and 404 Audits
  10. Audit of Advanced Systems and Electronic Commerce
  11. Overall Audit Strategy and Audit Program

Recommended or required

reading and other learning resources/tools
  1. 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)
  2. IAASB, International Standards on Auditing (Required)
  3. Law no.40 year 2007, Law no.4 year 2011, and Government Regulation no. 20 years 2015 (Required)

Planned learning activities and teaching methods
  1. Lectures
  2. Group Work
  3. Individual Assignments

Language of instruction

Bilingual, Indonesian and English

Assessment methods and criteria

Assignments