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Kurikulum Auditing

Kurikulum Auditing. Program Studi S1 Akuntansi Fakultas Ekonomi Universitas Indonesia. Mata Kuliah. Wajib: Auditing 1 Auditing 2 Pilihan: Internal Audit Audit Sistem Informasi Audit Keuangan Negara Audit Investiga si dan Akuntansi Forensik. Topik Auditing 1.

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Kurikulum Auditing

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  1. Kurikulum Auditing Program Studi S1 Akuntansi FakultasEkonomiUniversitas Indonesia

  2. Mata Kuliah • Wajib: • Auditing 1 • Auditing 2 • Pilihan: • Internal Audit • Audit SistemInformasi • Audit Keuangan Negara • Audit Investigasidan Akuntansi Forensik

  3. Topik Auditing 1 • Demand for Audit and CPA Profession • Professional Ethics • Audit Report • Audit Responsibilities and Objectives • Audit Evidence • Audit Planning and Analytical Procedures • Materiality and Risk • Internal Control and Control Risk • Fraud Auditing • The Impact of Information Technology on The Audit Process • Overall Audit Plan and Audit Program

  4. Topik Auditing 2 • Audit atas Penggunaan Nilai Wajar dalam Laporan Keuangan • Audit Sampling for Tests of Controls and Substantive Tests of Transactions; Audit Sampling for Tests of Details of Balances • Application of the Audit Process to the Sales and Collection Cycles, Other Cycles • Completing the Audit

  5. Metode Pengajaran • Case-based learning • Collaborative learning • Presentasi • TugasKelompok • Diskusi/tanyajawab • Lab Audit

  6. Buku Referensi Auditing 1 & 2 • Wajib • Arens, Alvin, Beasley, Elder, Amir AbadiJusuf, Auditing and Assurance Services an Integrated Approach-An Indonesian Adaptation, Prentice Hall, 2009. • Pelengkap: • StandarProfesionalAkuntanPublik, 2010, IAI • Undang Undang Akuntan Publik, 2011 • Independensi Akuntan yang Memberikan Jasa di Pasar Modal, Kep-86/BL/2011, BapepamLK • Handbook of International Quality Control, Review, Auditing, Other Assurance, and Related Services Pronouncements, 2010, IAASB • Tuanakotta, Theodorus M, Setengah Abad Profesi Akuntansi, Penerbit Salemba Empat, 2007 • Tuanakotta, Theodorus M, Berpikir Kritis dalam Auditing, PenerbitSalembaEmpat, 2011 • Challenges in Auditing Fair Value Accounting Estimates in the Current Market Environment”, IAASB, Staff Audit Practice Alert

  7. Topik Audit Internal • Introduction to Internal Audit • Internal Audit & Enterprise Governance • Internal Control • Planning & Performing Internal Audit • Audit Report • Impact of IT on Internal Audit • Quality Assurance • Internal Audit: Fraud

  8. Metode Pengajaran • Collaborative learning • Tugaskelompok • Diskusi/tanyajawab

  9. Buku Referensi Audit Internal • Wajib : • Lawrence B. Sawyer & Glen E. SumnersSawyer’s Internal Audit 5th edition, The Institute of Internal Auditors, 2003 • The IIA : Standards for the Professional Practice of Internal Auditing • Moeller, Robert R, Brink’s Modern Internal Auditing, 2009 Edisi 7, John Wiley & Sons, Inc, Hoboken, New Jersey.( B2) • Pelengkap: • Tuanakotta, Theodorus M, Akuntansi Forensik dan Audit Investigatif, PenerbitSalembaEmpat, Edisi 2, 2010 • K.H Spencer Picket, The Handbook of Internal Auditing, 2nd edition, 2003. John Wiley & Sons, England

  10. Topik Audit SistemInformasi • Overview tentangbisnisdanpenggunaanteknologisertarisikonyadanpengenalan IS Audit • Memahami Bidang Usaha Klien • Test of Controls • Kecurangan (Fraud) danPenemuanKecurangan (Fraud Detection) • ERP Systems • Internet and E-commerce • IT audit in financial service industry as example / case study.

  11. Metode Pengajaran • Tugaskelompokdanindividu • Diskusi/tanyajawab

  12. BahanBacaan • Weber, Ron, Information Systems Control and Audit, Prentice-Hall International, Inc, New Jersey, 2000, atau yang lebihbaru. (RW) • IT Governance Institute, COBIT, 3rd Edition, July 2000. (COBIT) • Boritz, J. E., Computer Control And Audit Guide, 11th,Edition, Centre for Information Systems Assurance: University of Waterloo, Canada, 2001. (JEB) • Hall, James A., Accounting Information Systems, South-Western College Publishing, 6rd edition, 2009, atau yang lebihbaru. (HLL) • Hall, James A., Information Systems Auditing and Assurance, South-Western College Publishing, 2ndedition, 2000, atau yang lebihbaru. (JH) • Porter dan Perry, EDP: Pengendalian dan Auditing, Edisi Kelima. (PP) • Donald A. Watne and Peter B.B Turney, Auditing EDP Systems, 2nd Edition, Prentice-Hall International, Inc, New Jersey, 1990. (DP) • Modul ISO 17799. • Wilkinson, JW., MJ Cerullo, VasantRaval, Bernard Wong-On-Wing, AccountingInformation Systems: Essential Concepts and Applications, 4th edition, John Wiley & Sons, 2000. (WLKS) • Romney, Marshal B. and Paul John Steinbart, Accounting Information Systems, Prentice-Hall International, Inc, New Jersey, 8th Edition, 2000, atau yang lebihbaru. (ROM) • ModulAplikasiPerbankan • 12.Quible, Zane K., Margaret H. Johnson and Dennis Mott, Business Communication, Principles and Application, Prentice Hall International Inc, 1996, Ch.14 (Preparing Formal Reports: Writing Phase)

  13. Topik Audit Keuangan Negara • Introduction: Audit Keuangan Negara • Types of Government Audit • Financial Audits • Pemeriksaan Kinerja • Pemeriksaan Dengan Tujuan Tertentu (PDTT) • Kode Etik dan Issues pada Audit Keuangan Negara

  14. Metode Pengajaran • Tugaskelompok • Diskusi/tanyajawab

  15. BahanBacaan • Audit KinerjapadaSektorPublik, Konsep – Praktik – StudiKasus, I GustiAgungRai, PenerbitSalembaEmpat, 2008 • Akuntansi Forensik dan Audit Investigatif, Theodorus M. Tuanakotta, Lembaga Penerbit Fakultas Ekonomi Universitas Indonesia, 2007 • Government Auditing Standards, General Accounting Office, July 2007 Revision. • Code of Ethics and Auditing Standards, Intosai Auditing Standards Committee, 1998. • Standar PemeriksaanKeuangan Negara, Badan Pemeriksa Keuangan, 2007. • Standards For Investigative And Forensic Accounting Engagements, Chartered of Accountant Canada, 2005. • Laporan Audit/Pemeriksaan oleh berbagai Supreme Audit Institution • Laporan Audit/Pemeriksaan oleh BPK, www.bpk.go.id • International Standard on Auditing, IASB. • Standar Professional Akuntan Publik, IAI, 2001. • Undang-Undang Paket Keuangan Negara, UU No 17/2003, UU 1/2004, dan UU 15/2004 • Undang-Undang Nomor 15 Tahun 2006 • PeraturanPemerintah No. 24 tahun 2005 tentangStandarAkuntansiPemerintah (SAP) besertaBuletinTeknisdanInterpretasi PSAP • PeraturanPemerintah No. 60 tahun 2008 tentangSistemPengendalian Intern Pemerintah (SPIP) • Peraturan Perundang-undanganyang terkait

  16. Audit investigasidanakuntansiforensik • Sampaisaatinidi S1 Akuntansi FEUI belumpernahdibuka

  17. TOPIK Audit investigasidanakuntansiforensik • AkuntansiForensikdan Audit Investigatif • Statistikmengenaipersepsifraud; Fraud; Korupsi • Atribut, Standar dan Kode Etik AF, Tatanan Kelembagaan, KPK • Mencegahdanmendeteksi fraud; konsepdasarhukummengenaikerugian • Profildan profiling; tujuanAI, Ahli di dalam dan di luar pengadilan • Maknakerugian, keuangannegara, business valuation • Teknik-teknik AI • Menghitungkerugiankeuangannegara • Asset tracing & recovery, FA-multidisiplin

  18. Metode Pengajaran • Tugaskelompok • Diskusi/tanyajawab

  19. Bahanbacaan • Tuanakotta, Theodorus M.AkuntansiForensikdan Audit Investigatif, PenerbitSalembaEmpat, 2010 (Edisi II) • Tuanakotta, Theodorus M.MenghitungKerugianKeuangan Negara dalamTindakPidanaKorupsi, PenerbitSalembaEmpat, 2009 • Tuanakotta, Theodorus M.BerpikirKritisdalam Auditing, PenerbitSalembaEmpat, 2010

  20. TERIMA KASIH

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