Deskripsi Mata Kuliah

This course discusses the concept of the public accounting profession and reports, standard auditor opinion, development of the accounting profession, types of auditors, KAP structure, audit standards and fraud, internal audit, ethics, and morality, the accounting profession and code of ethics, types of opinions, standard forms of reports auditor, preliminary, special audit and audit work steps, audit planning and analysis procedures, materiality concept, assessing audit risk, structure and components of internal control. This course will equip students with the ability to carry out analysis on Auditing. Students will study the basic concepts of auditing, the accounting profession, auditing standards, professional ethics, independent auditor reports, audit evidence and worksheets, audit planning and analytical procedures, the concept of materiality and audit risk, as well as the structure of internal control and its evaluation.

Credit : 3 SKS
Degree : Bachelor
Duration : 14 Week

Topics

Session 1

- Explain the concept of the profession and public accountant reports

- Explain the standard auditor's opinion

- Explain the development of the accounting profession

- Explain the types of auditors

- Explain the structure of a Public Accounting Firm

Session 2

- Explain audit standards

- Explain internal audit

- Explain fraud audit

Session 3

- Explain ethics and morality

- Explain the accounting profession and code of ethics

Session 4

- Explain the types of opinions

- Explain the standard form of an auditor's report

Session 5

- Explain the preliminary audit

- Explain special audits

- Explain the audit work steps

Session 6

- Explain audit planning

- Explain audit analytical procedures

Session 7

- Explain the concept of materiality

- Explain audit risk assessment

Session 8

- Explain the internal control structure

- Explain the components of internal control

 

Course Staff

Yudhi Prasetiyo, S.E., M.Ak.

Email: [email protected]

Profile Lecturer :

• Dosen Universitas Terbuka

Biography

Yudhi Prasetiyo, Born in Jakarta. I studied accounting at Jakarta State Islamic University for Bachelor Degree, and Master at Pancasila University with expertise in auditing and sustainability reporting. Currently I am a lecturer in the accounting study program at the Universitas Terbuka (UT) specializing in courses in Auditing I, Auditing II, Management Control Systems, Introduction to Accounting and Introduction to Accounting Lab. Apart from being a previous lecturer, I also have several experiences in state-owned companies, public accounting firms, government institutions and tax consultants.