Auditing Practices Course

This course is a core compulsory course of the Bachelor of Accounting Study Program, which aims to equip students with the knowledge and skills to complete each stage of the company‘s financial statement audit process based on the Code of Ethics for the Public Accountant Profession (KEPAP) and the Public Accountant Professional Standards (SPAP). Both are adopted from the International Auditing Standards (ISA). This audit practice is simulated through various cases in the audit practicum module and has been adapted to audit tools to digitally document audit work papers, namely the application software, namely the Audit System for Assessment (AUTHEN) with the subject of the Manufacturing Company audit, in addition to being introduced to the working paper documentation application software, namely Audit Tools and Linked Archive System (ATLAS). The application functions to help digitize the audit process starting from the pre-engagement stage, risk assessment, responding to assessed risks, to completion and formulation of audit opinions. After participating in this audit practice, students are expected to have competencies, namely knowledge and practical skills in using audit tools in the audit process using relevant applications used in the world of the audit profession today.

• PLO-3
  Mengembangkan pemikiran logis, kritis, sistematis, dan kreatif dalam melakukan pekerjaan yang spesifik di bidang keahliannya serta sesuai dengan standar kompetensi kerja bidang yang bersangkutan
• PLO-6
  Mampu menganalisis laporan keuangan dan melakukan audit sesuai dengan kode etik profesi dan standar audit dengan dukungan teknologi informasi

PO-1
Develop critical and systematic thinking in carrying out specific work in the field of auditing in accordance with the professional standards of public accountants

PO-2
Able to conduct audits in accordance with the Professional Code of Ethics and Audit Standards with the support of information technology