Silabus Pengauditan II Genap 2020 [PDF]

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SILABUS PENGAUDITAN II



Pengajar Semester Tahun Beban Studi Hari Pertemuan/Jam Ruang Pertemuan



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Tim Genap 2020/2021 3 SKS -lihat jadwal perkuliahan-lihat jadwal perkuliahan-



PROGRAM STUDI SARJANA AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERITAS AIRLANGGA DN@2021



SILABUS PENGAUDITAN II



Deskripsi Mata Kuliah Mata kuliah pengauditan II memberikan pemahaman dan keahlian pada mahasiswa untuk merancang strategi dan program audit melalui proses yang sistematis mulai dari perencanaan audit hingga penyelesaian audit. Pemahaman pelaksanaan audit melalui pendekatan siklus akuntansi digunakan dalam mata kuliah ini.



Tujuan Instruksional Umum Setelah menyelesaikan mata kuliah ini mahasiswa diharapkan mampu: 1. menjelaskan jenis-jenis pengujian yang diterapkan dalam audit beserta tujuan-tujuan pengauditan yang terkait. 2. menjelaskan konsep sampling audit dan menerapkannya di dalam pengauditan. 3. menjelaskan dan menerapkan proses pengumpulan bukti-bukti audit menggunakan jenis-jenis pengujian yang sesuai dan menerapkannya pada siklus-siklus akuntansi. 4. Menjelaskan dan menerapkan tahapan penyelesaian audit dengan melihat faktorfaktor yang perlu dipertimbangkan oleh auditor. 5. Memahami dampak perkembangan teknologi terhadap pengauditan.



Metode Kuliah Mata kuliah Pengauditan II ini akan diberikan dengan cara: 1. Kuliah. Kuliah dilakukan secara online melalui beberapa alternatif aktivitas yang tersedia di dalam Aula. Dalam satu sesi pertemuan dimungkin beberapa aktivitas dilakukan sekaligus. Beberapa aktivitas yang digunakan antara lain: a. Forum. Media ini digunakan untuk berdiskusi antar mahasiswa dengan dimoderasi oleh dosen pengajar. Perlu diperhatikan bahwa fitur Forum ini asynchronous, sehingga mahasiswa harus sesering mungkin me-reload halaman Forum tersebut. b. Video conference. Aktivitas menggunakan video conference memungkin adanya aktivitas kuliah sebagaimana kuliah offline. Mahasiswa diharapkan untuk menghidupkan web camera kecuali ditentukan sebaliknya. Video conference dilakukan menggunakan BigBlueButton, Google Meet, atau Zoom. Baik dalam aktivitas Forum maupun Video Conference diharapkan dapat terjadi komunikasi dan diskusi antara dosen dan mahasiswa, dan antara mahasiswa dengan mahasiswa lainnya. Tugas utama dosen adalah membantu mahasiswa



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untuk memperoleh pemahaman terkait topik-topik yang dipelajari. Mahasiswa diwajibkan untuk aktif di dalam kelas baik berupa bertanya maupun menjawab pertanyaan dosen ataupun mendiskusikan kesetujuan atau ketaksetujuan terhadap pendapat dari mahasiswa lain. c. Lesson. Aktivitas menggunakan Lesson memungkin proses pembelajaran yang dilakukan secara adaptif disesuaikan dengan pemahaman yang telah dicapai oleh mahasiswa. d. Quiz. Quiz dapat dilakukan di awal sesi perkuliahan berlangsung untuk mengukur kesiapan mahasiswa mengikuti proses pembelajaran, di akhir sesi perkuliahan untuk mengukur hasil proses pembelajaran yang telah berlangsung, ataupun di awal dan di akhir sesi perkuliahan. 2. Tugas-tugas. a. Presentasi. Mahasiswa melakukan presentasi secara berkelompok sesuai dengan materi yang diberikan oleh dosen. Presentasi dapat dilakukan secara langsung (online) atau rekaman video yang akan ditentukan oleh dosen pengajar. b. Ringkasan materi kuliah. Kuliah ini mewajibkan mahasiswa untuk mempersiapkan diri dengan sebaik mungkin sebelum menghadiri kuliah dengan cara membaca literatur, meringkas materi kuliah untuk setiap bab yang dibahas. Mahasiswa harus mengunggah tugas melalui fitur Submission yang tersedia di Aula sebelum kelas dimulai. Selain itu terdapat tugas kelompok yang harus dikumpulkan di minggu ke-6 dan ke-7 Tugas individual: Meringkas bab yang dibahas di dalam pertemuan. Tugas dikumpulkan sebelum kuliah dimulai. Tugas kelompok: • •



Case 14-33 dan Case 16-35 (tenggat pengumpulan pertemuan minggu ke-7) Case 21-29 (tenggat pengumpulan pertemuan minggu ke-14)



3. UTS dan UAS. Bentuk Soal UTS dan UAS dapat berupa bentuk pilihan ganda (multiple choice questions) dan/atau esai singkat.



Komponen Penilaian Nilai akhir untuk mata kuliah Pengauditan II ini ditentukan berdasarkan komponenkomponen berikut ini: Komponen Ujian tengah semester Ujian akhir semester Tugas, kuis, dan partisipasi



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Bobot 35% 35% 30%



Total Ketentuan Lain yang Harus Dipenuhi



100%



1. 2. 3. 4.



Mahasiswa wajib membaca materi kuliah sebelum kuliah berlangsung. Tugas hanya diterima jika dikumpulkan sebelum kelas dimulai. Dalam setiap sesi kuliah online, batas keterlambatan adalah 15 menit. Mahasiswa wajib menghidupkan video Zoom/Meet/Teams saat kuliah daring berlangsung. 5. Berpakaian sopan saat kuliah tatap muka daring melalui Zoom/Meet/Teams. 6. Tidak melakukan aktivitas lain saat kuliah tatap muka online berlangsung. 7. Dosen tidak bertanggungjawab atas jumlah presensi mahasiswa maupun cekal. Mahasiswa harus selalu melakukan presensi online saat kuliah online. Referensi 1. Arens, A.A., Elder, R.J., Beasley, M.S., and Hogan, C.E. (2017). Auditing and Assurance Services – Global Edition. 16th ed. Pearson. (AEBH) 2. IAASB. International Standards on Auditing. (ISA) 3. International Financial Reporting Standards (IFRS)/International Accounting Standards (IAS) 4. ICAEW (https://www.icaew.com/-/media/corporate/files/technical/iaa/tecpln14726iaae-data-analytics---web-version.ashx)



Rencana Kuliah Rencana kuliah selama 14 kali pertemuan/minggu adalah sebagai berikut: Week 1



Topics • Introduction to the course • Refreshing: Audit strategy and audit programme



2



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Audit sampling for tests of controls and substantive tests of transactions



Learning objectives • Understanding the course learning objectives and the learning strategy for this course. • Understanding the five types of audit tests. • Select the appropriate types of audit tests. • Understand the concept of evidence mix. • Compare and contrast transaction related audit objectives with balance related objectives and presentation and disclosure related audit objectives. • Explain the concept of representative sampling. • Distinguish between statistical and nonstatistical sampling and between probabilistic sample selection and nonprobabilistic sample selection. • Select samples using probabilistic and nonprobabilistic methods.



Reading assignment Syllabus AEBH 13 IAS 240 IAS 300 IAS 330 IAS 520



AEBH 15 ISA 530 ISA265



3



Audit sampling for tests of details of balances



4



Audit of the sales and collection cycle: Tests of controls and substantive tests of transactions



5



Completing the tests in the sales and collections cycle: Accounts Receivable



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• Define and describe audit sampling for exception rates. • Use nonstatistical sampling in tests of controls and substantive tests of transactions. • Define and describe attributes sampling and a sampling distribution. • Use attributes sampling in tests of controls and substantive tests of transactions. • Differentiate audit sampling for tests of details of balances and for tests of controls and substantive tests of transactions. • Apply nonstatistical sampling to tests of details of balances. • Apply monetary unit sampling. • Describe variables sampling. • Use difference estimation in tests of details of balances. • Identify the accounts and the classes of transactions in the sales and collection cycle. • Describe the business functions and the related documents and records in the sales and collection cycle. • Understand internal control, and design and perform tests of controls and substantive tests of transactions for sales. • Apply the methodology for controls over sales transactions to controls over sales returns and allowances. • Understand internal control, and design and perform tests of controls and substantive tests of transactions for cash receipts. • Apply the methodology for controls over the sales and collection cycle to controls related to uncollectible accounts receivable. • Understand the effect of tests of controls and substantive tests of transactions on substantive tests of details of balances. • Describe the methodology for designing tests of details of balances using the audit risk model. • Design and perform substantive analytical procedures for accounts in the sales and collection cycle. • Design and perform tests of details of balances for accounts receivable. • Obtain and evaluate accounts receivable confirmations.



AEBH 17 ISA 530



AEBH 14 ISA 240 ISA 501 ISA 505 ISA 540 IFRS 15



AEBH 16 ISA 240 ISA 501 ISA 505 ISA 540 IFRS 15



6



Audit of the payroll and personnel cycle



7



Audit of the acquisition and payment cycle: tests of controls, substantive tests of transactions, and accounts payable



8



Data analytics in Auditing: An Overview



9



Completing the tests in the acquisition and payment cycle: verification of selected accounts



10



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• Design audit procedures for the audit of accounts receivable, using an evidenceplanning worksheet as a guide. • Identify the accounts and transactions in the payroll and personnel cycle. • Describe the business functions and the related documents and records in the payroll and personnel cycle. • Understand internal control and design and perform tests of controls and substantive tests of transactions for the payroll and personnel cycle. • Design and perform substantive analytical procedures and tests of details of accounts in the payroll and personnel cycle. • Identify the accounts and the classes of transactions in the acquisition and payment cycle. • Describe the business functions and the related documents and records in the acquisition and payment cycle. • Understand internal control, and design and perform tests of controls and substantive tests of transactions for the acquisition and payment cycle. • Describe the methodology for designing tests of details of balances for accounts payable using the audit risk model. Mid Term Examination • Understanding the impact of technology advancement, particularly, data analytics in auditing.



• Recognize the many accounts in the acquisition and payment cycle. • Design and perform audit tests of property, plant, and equipment and related accounts. • Design and perform audit tests of prepaid expenses. • Design and perform audit tests of accrued liabilities. • Design and perform audit tests of income and expense accounts. Audit of the inventory • Describe the business functions and the related and warehousing documents and records in the inventory and cycle warehousing cycle.



AEBH 20 ISA 501 ISA 402 IAS 24



AEBH 18 ISA 501 IAS 16 IAS 37



ICAEW A case: Applying Benford’s Law AEBH 19 ISA 501 IAS 16 IAS 37



AEBH 21 ISA 501 ISA 240 ISA 620



11



Audit of the capital acquisition and repayment cycle



12



Audit of cash and financial instruments



13



Completing the audit



14



Completing the audit



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• Explain the five parts of the audit of the inventory and warehousing cycle. • Design and perform audit tests of cost accounting. • Apply substantive analytical procedures to the accounts in the inventory and warehousing cycle. • Design and perform physical observation audit tests for inventory. • Design and perform audit tests of pricing and compilation for inventory. • Integrate the various parts of the audit of the inventory and warehousing cycle. • Identify the accounts and the unique characteristics of the capital acquisition and repayment cycle. • Design and perform audit tests of notes payable and related accounts and transactions. • Identify the primary concerns in the audit of owners’ equity transactions. • Design and perform tests of controls, substantive tests of transactions, and tests of details of balances for capital stock and retained earnings. • Identify the major types of cash and financial instruments accounts maintained by business entities. • Show the relationship of cash in the bank to the various transaction cycles. • Design and perform audit tests of the general cash account. • Recognize when to extend audit tests of the general cash account to test further for material fraud. • Design and perform audit tests of financial instruments accounts. • Design and perform audit tests related to presentation and disclosure audit objectives. • Conduct a review for contingent liabilities and commitments. • Obtain and evaluate letters from the client’s attorneys. • Conduct a post-balance-sheet review for subsequent events. • Design and perform the final steps in the evidence-accumulation segment of the audit. • Integrate the audit evidence gathered and evaluate the overall audit results.



IAS 2



AEBH 22 ISA 501



AEBH 23 ISA 501 IAS 32 IAS 7 IFRS 9



AEBH 24 ISA 220 ISA 250 ISA 260 ISA 450 ISA 501 ISA 520 ISA 550 ISA 560 ISA 570 ISA 580 ISA 620



ISA 700 • Communicate effectively with the audit ISA 701 committee and management. • Identify the auditor’s responsibilities when facts ISA 705 ISA 710 affecting the audit report are discovered after ISA 720 its issuance. Final Examination * PJMK reserves the right to modify or change this syllabus at any time when the situation requires.



***The ends do not justify the means***



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