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Course Description
Course Name
Auditing I
Course Code
ACC 3301
Status
Level
Year 3
Credit Hours
3 Credit Hours
Pre-requisite (if
any)
Financial Accounting II
Grading Scheme
Assignment
Mid-Term Exam
Final Exam
:
:
:
Lecturer(s)
Name
Room
Tel No
Mobile Phone
Email
Consultation Hours
:
:
:
:
:
:
30%
30%
40%
Semester Offered
Semester VI
Objectives
Course Synopsis
Page 1 of 3
schedule that follows. You are responsible all readings for any given
session before we meet. Some assignments may need you to prepare a
short presentation. We will try to facilitate our discussion and provide any
insights I might be able to add. We expect you to engage the readings,
elaborating on them with accounting examples
In a semester we will have Lecturing, Assignments, Class presentations
and Discussion
Week
Course Outline
Audit reports
References
A1, B 1, AAOIFI,
SPAP
A1, B 1, SSH,
AAOIFI, SPAP
A2, B 2, AAOIFI,
SPAP
A 3, AAOIFI, SPAP
a. Audit procedures
b. Worksheets
8
9
10
11
12
A 4 and 5, B 3 and
4, AAOIFI, SPAP
A 6 and 7, B 5 and
6, AAOIFI, SPAP
B 6, AAOIFI, SPAP
A 9, B 8, AAOIFI,
SPAP
A 8, B 7, AAOIFI,
SPAP
Audit strategy
Audit program
Understanding of internal control systems
Control audit
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13
14
15
16
A 11 and 12 AAOIFI,
SPAP
A 13, B 9,
10,11,12.13,
AAOIFI, SPAP
A 13, B 13, AAOIFI,
SPAP
Final Exam
Main References:
1. Auditing and Assuransce Services, An Integrated Approach, Arens/ Elder/Beasley,
2012, Pearson, 14th edition ( A )
th
2. Modern Auditing, Boynton, Johnson dan Kell, 2000, John Willey & Sons, inc. 7
Edition (B)
3. Accounting and Auditing Standards For Islamic Financial Institutions (AAOIFI)
4. Standar Profesional Akuntan Publik, Ikatan Akuntan Indonesia
5. Auditing dalam perspektif Islam, Sofyan Syafri Harahap, Pustaka Quantum Jakarta
(SSH)
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