Pengauditan dan Asurans 2

This course is a part of the Auditing and Assurance Services class which consists of Auditing and Assurance 1 and 2. This course aims to provide understanding of riskbased approach to the audit of financial statements, and also auditors’ report. Based on the understanding of client’s risk, students are expected to learn how to design the appropriate audit strategy.

Topics

 * Audit2: Risk-Based Approach
 * Audit2: Audit of the Sales and Collection Cycle
 * Audit2: Sampling and Materiality
 * Audit2: Audit of the Purchase and Payment Cycle
 * Audit2: Audit of Inventories
 * Audit2: Fraud and Financial Shenanigans
 * Audit2: Automated Tools and Techniques
 * Audit2: Audit of Fixed Assets
 * Audit2: Audit of the FInancial Cycle
 * Audit2: Accounting Estimates and Fair Value
 * Audit2: Final Review (Audit Completion)
 * Audit2: Auditors' Communication
 * Audit2: Recent issues in auditing