Pengauditan dan Asurans 1

This course is a part of Auditing and Assurance Services class which consists of Auditing and Assurance-Introduction (Auditing 1) and Auditing and Assurance-Intermediate (Auditing 2). This course is designed to provide an introduction to auditing and assurance services. Level of Proficiency in Auditing 1: Foundation

Goals

 * Technical Competence: Audit and Assurance
 * Professional Skill: Interpersonal and Communication Skills
 * Critical Thinking
 * Professional Value, Ethics and Attitude: Ethical Principal

Required Readings

 * Hayes, Wallage, and Gortemaker, Principles of Auditing – an Introduction to International Standards on Auditing, 3rd Edition (2014), Pearson Education Limited (Hayes)
 * Tuanakotta, Theodorus M, Audit Kontemporer, Penerbit Salemba Empat, 2015 (Theo)
 * Steven Colling, Interpretation and Application of International Standards, John Wiley & Sons, 2011 (Colling)
 * Undang Undang Akuntan Publik, 2011 (UU AP)
 * Handbook of International Quality Control, Review, Auditing, Other Assurance, and Related Services Pronouncements, 2016 2017, IAASB (Handbook IAASB)
 * Arens, Alvin, Beasley, Elder, Auditing and Assurance services – an integrated approach. Global Edition. Pearson Education Limited 2014 (Arens)
 * Responding to Non-Compliance with Laws and Regulations, IESBA, 2016 (RNCL)

Topics

 * Introduction to Audit
 * The Audit Market
 * Auditor's Services and Auditing Standars
 * Ethics for Professional Accountant
 * Audit Risk Model
 * Client Acceptance
 * Internal Control and Control Risk
 * Analytical Procedures
 * Main Audit Concept and Planning
 * Auditor’s Response to Assessed Risk
 * Audit Evidence
 * Internal Auditors
 * Auditor's Expert