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Audit & Assurance – intermediate

a.k.a
Pengauditan II
Agung Nugroho soedibyo
Assessment Method in Alignment with Intended Learning Outcomes
Alignment with Intended Learning Outcomes

UTS
UAS
Alignment with Intended Learning Outcomes
Critical thinking (TLA only)
a) Provide arguments and draw
conclusions supported by appropriate- Paper
Presentation
evidence Participation

Communication Skills (TLA only)


b) Communicate clearly and concisely in
presentation and discussion
Bobot
50%
Tugas

Evaluation Weight
Weekly , start from 2nd 10%
Group Paper and Presentation week
Weekly , start from 2nd 10%
Class Participation week
7th and 14th
Start on 8th week 20%
Laboratories
14th week 10
Individual paper
Text book
• Buku auditing:
1. Ian Gray & Stuart Manson (IGSM): “ The Audit Process
– Principles, Practice and Cases” Ed 6
2. Steven Collings (SC) : “ Interpretation and application
of International Standards on Auditing”
3. Theodorus M. Tuanakota (TMT) : “Audit Kontemporer”
• Standar Auditing:
1. 2014 IAASB Hand-Book Volume -1 dan 2 atau
2. IAPI : Standard Auditing ( adopsi ISA)
• Buku untuk Financial Shenanigans:
1. Howard M. Schilit (HMS): “Financial Shenanigans”

March 25, 2018 Agung Nugroho soedibyo 6


Teaching Method

 Sama dengan kuliah Auditing – 1:


1. Dibentuk kelompok 2 maximum 3 orang per kelompok
2. Setiap kelompok harus membaca chapter dan standar yg relevan,dan menyusun ikhtisar dalam bentuk
paper
3. Salah satu kelompok presentasi, setiap pertemuan secara bergantiam
4. Dosen mengkoreksi dan membetulkan pemahaman yang salah
5. Dosen memberikan ilustrasi
• Pertemuan 7 dan 14 :
– Merupakan pertemuan akhir sebelum mid-test (UTS)/ final – Test (UAS)
– Diskusi dalam bentuk workshop ;
• Peserta dalam 6 kelompok
• Diskusi meliputi seluruh materi pertemuan 1 -6
• Pertemuan 14 membahas paper individu tentang Sta analysis