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Pengantar Pertemuan I

Pengantar Pertemuan I. Imam Nazarudin Latif. Deskripsi MK Auditing I. Membahas mengenai : Pengertian dan lingkungan auditing. Perencanaan auditing. Metodologi pelaksanaan pemeriksa. Materi Auditing I. Pengertian & manfaat audit Jenis audit & auditor

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Pengantar Pertemuan I

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  1. PengantarPertemuan I Imam Nazarudin Latif

  2. DeskripsiMK Auditing I Membahas mengenai : • Pengertian dan lingkungan auditing. • Perencanaan auditing. • Metodologi pelaksanaan pemeriksa

  3. Materi Auditing I • Pengertian & manfaat audit • Jenis audit & auditor • Laporan audit & pendapat auditor • Standar auditing & kode etik • Aturan pelaksanaan • Tahapan audit

  4. Materi Auditing I • Bukti audit • Kertas kerja • Penerimaan penugasan • Materialitas • Risiko audit • Pemahaman SPI • Sampling

  5. Referensi • Mulyadi, 2002, Auditing, Buku 1. • Boynton, William C. & Raymond N. Johnson, 2006, Modern Auditing Auditing. • IAI, 2004, StandarAkuntansiKeuangan • IAI, 2001, StandarProfesionalAkuntanPublik.

  6. AturanPertemuanKuliah • Mahasiswamembacamaterikuliahsebelumpertemuankuliah. • Tes / kuissebelumkuliahdimulai. • Mahasiswamembawabukupadasaatpertemuankuliah.

  7. AspekPenilaian • Ujian • Ujian Mid Semester • UjianAkhir Semester • Tes • Tugas • Partisipasi • Kehadiran

  8. SyaratPenilaian • Kehadirankuliah ≥ 75% • Mengikutiujian • UjianMid Semester • UjianAkhir Semester

  9. KehadiranKuliah • Kehadirankuliahharus ≥ 75% darikuliahterselenggara. • Apabila < 75% • NilaiTidakAkanDikeluarkan

  10. KehadiranUjian • Harusmengikutiujian • Ujian Mid Semester • UjianAkhir Semester • Apabilatidakmengikutiujian mid semester dan/atauujianakhir semester. • NILAI TIDAK AKAN DIKELUARKAN

  11. S E K I A N

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