Course Pengauditan dan Asurans

Deskripsi Mata Kuliah

The Audit, Assurance and Professional Ethics course is a core course that must be taken by all students of the Accounting Department, Faculty of Economics and Business, State University of Surabaya. The material discussed in the audit includes the audit market, audit theory, audit and insurance services, code of ethics for the public accounting profession, risk-based audit, stages of the audit process: pre-audit assignment, risk assessment, response to risks that have been assessed, to the stage of completion and audit reporting of financial statements. In addition, there is material related to the latest research problems in the field of auditing and the auditor profession. The study material comes from various kinds of material regarding the latest developments in audit theory, concepts and practices. The learning results of this course are expected to provide basic audit knowledge and competencies for students who take this course.

CPMK

Develop critical and systematic thinking in carrying out specific work in the field of auditing in accordance with the professional standards of public accountants
Able to conduct audits in accordance with the Professional Ethics and Audit Standards with the support of information technology

Aktifitas Pembelajaran

Pertemuan 1
Hakekat Pengauditan dan membedakan beberapa teori jasa audit
Date 4 Februari 2025
Pertemuan 2
Membedakan jasa asurans dan non asurans KAP
Date 11 Februari 2025
Pertemuan 3
Dan menelaah Etika Profesi Akuntan Publik / KEPAP 2020
Date 18 Februari 2025
Pertemuan 4
Dan menerapkan Standar Audit Adopsi International Standar on Auditing (SPAP:2013) yang berbasis pada Risiko
Date 25 Februari 2025
Pertemuan 5
Dan menganalisis kegiatan Pra-Perikatan Audit, Penerimaan serta Keberlanjutan Penugasan Audit
Date 4 Maret 2025
Pertemuan 6
Merancang tahap perencanaan audit, penetapan materialitas dan menyusun program audit
Date 11 Maret 2025
Pertemuan 7
Risiko Pengendalian Internal dan menerangkan tipe Komunikasi dengan TCWG terkait defisiensi sistem pengendalian intern klien
Date 18 Maret 2025
Pertemuan 8
Ujian Tengah Semester
Date 25 Maret 2025
Pertemuan 9
Merancang respon audit atas risiko yang dinilai
Date 1 April 2025
Pertemuan 10
Prosedur analitis
Date 8 April 2025
Pertemuan 11
Prosedur analitis
Date 15 April 2025
Pertemuan 12
Merancang prosedur subtantif dan menerapkan teknik-teknik pengumpulan bukti audit yang bersifat cukup dan tepat
Date 22 April 2025
Pertemuan 13
Dan menerapkan prosedur subtantif dan teknik-teknik pengumpulan bukti audit yang bersifat cukup dan tepat
Date 29 April 2025
Pertemuan 14
Merancang Laporan Penyelesaian Audit
Date 6 Mei 2025
Pertemuan 15
Bentuk dan konten surat kepada manajemen/Management Letter
Date 13 Mei 2025
Pertemuan 16
Ujian Akhir Semester
Date 20 Mei 2025