This document provides the syllabus for an Auditing I course taught at Universitas Indonesia. It outlines the course objectives to provide an understanding of the public accountant profession and necessary auditor skills. The syllabus details the course materials, assessment breakdown, classroom organization, timetable and policies. It will be taught through lectures, presentations, discussions and involve a group project, midterm and final exam. Students are expected to fulfill an 80% attendance rate and adhere to examination and originality policies.

1. UNIVERSITAS INDONESIA
FACULTY OF ECONOMICS AND BUSINESS
International Undergraduate Program
SYLLABUS
[ACCT 14101] AUDITING I
Odd Semester 2014/2015
Credit: 3
Prerequisite:
[ACCT 11103] Introductory Accounting II,
[ACCT 11203] Financial Accounting II
Lecturers:
Ahmadi Hadibroto, M.Sc. [coordinator]
Department of Accounting FEUI
ahadibroto@gmail.com
0816825368 (mobile)
(021)7272425 ext.400 (office)
Tutors:
Diana Hemas Sari
diana.hemas@gmail.com, 082114541686
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2. SUBJECT DESCRIPTION
This course aims to provide knowledge and understanding on the public accountant
profession and the necessary skills of an auditor. Topics of discussion in the subject
include the following: definition of auditing, types of auditing and types of auditing
report. Profession standards of public accountant , code of ethics and the development
of public accountant report, proofing and documentation, planning and analysis
procedure, audit materiality and risk, as well as evaluation on internal control.
SUBJECT OBJECTIVES
This course aims to help students understanding the public accountant profession and
the necessary skills of an auditor.
In terms of cognitive skills, by studying this subject, the students will improve the
ability:
 to explain an argument logically..
 to analyze and synthesize different ideas and theories.
 to apply theories to the real world.
In addition, students will improve:
 technical skills
 analytical skills
Generic Skills to be Developed Intensity Level
Low Moderate High
Evaluation of ideas, views, and evidence X
Synthesis of ideas, views, and evidence X
Strategic thinking X
Critical thinking X
Self motivation and management X
Problem solving skills X
Collaborative learning and teamwork X
Negotiation and bargaining X
Written communication X
Oral communication X
Case analysis X
SUBJECT MATERIAL(S)
Arens, Alvin, Beasley, Elder, Amir Abadi Jusuf, Auditing and Assurance Services an
Integrated Approach-An Indonesian Adaptation, Prentice Hall, 2009. (AL)
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3. REFERENCES
1. Standar Profesional Akuntan Publik, 2010, IAI (SPAP)
2. Undang Undang Akuntan Publik, 2011 (UU AP)
3. Independensi Akuntan yang Memberikan Jasa di Pasar Modal, Kep-
86/BL/2011, BapepamLK (INDEP)
4. Handbook of International Quality Control, Review, Auditing, Other
Assurance, and Related Services Pronouncements, 2010, IAASB (ISA)
5. Tuanakotta, Theodorus M, Setengah Abad Profesi Akuntansi, Penerbit
Salemba Empat,2007 (TMT1)
6. Tuanakotta, Theodorus M, Berpikir Kritis dalam Auditing , Penerbit Salemba
Empat, 2011 (TMT2)
ASSESSMENT
Final grade consists of
a. Group Paper 15 %
b. Presentation & Participation 15 %
c. Mid-term Examination 35 %
d. Final Examination 35 %
100%
CLASSROOM ORGANIZATION
 One 150-minute lecture per week (total: 14 weeks).
 Students should be active in discussion and every participation will be noted down
to support assessment.
 Quiz will be conducted anytime
 Students who do not attend the class within 30 minutes will be checked as absent.
Teaching Methods consist of:
Lecture yes
Class discussion yes
Individual Project & paper yes
Group project & paper yes
Presentation yes
Case analysis yes
Tutorial yes
In-class experience exercise yes
Collaborative learning yes
Teaching method consists of lecture, students’ presentation, class discussion, case
analysis, problem solving, and cooperative learning.
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4. CLASS ASSIGNMENT
Group/Individual assignment
……………………………………………………………………………………………
……………………………………………………………………………………………
……………………………………………………………………………………………
………………………
LECTURER POLICY
Assignment should be handed in no later than due date. Any late work will be assessed
a penalty of five (5) point a day (max. two days). Work handed in late than three days
will be marked for zero (0).
CLASS TIMETABLE
Session Topic Reference
1
Lecturing
Demand for Audit and CPA Profession
 Nature of Auditing
 Distinction Between Auditing and Accounting
 Economic Demand for Auditing
 Assurance Services
 Types of Audits
 Types of Auditors
 Certified Public Accountant
The CPA Professions
 Certified Public Accounting Firms
 Activities of KAPs
 Structure of KAPs
 Sarbanes-Oxley Act and Public Company
Accounting Oversight Board in The USA
 Capital Market and Financial Institution
Supervisory Agency
 Indonesian Institute of Certified Public
Accountants (IAPI)
 Generally Accepted Auditing Standards
 Statement on Auditing Standards
 International Standards on auditing
 Quality Control
AL ch 1, 2
UU AP
SAPA
ISA 200,
220
2
Lecturing
Professional Ethics
 What are Ethics?
 Ethical Dilemmas
 Special Need for Ethical Conduct Professions
SPAP
INDEP
UU AP
AL ch 3
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5. Session Topic Reference
 Code of Ethics
 Independence
 Bapepam-LK Provisions Addressing Auditor
Independence
 Aids to Maintaining Independence and Integrity
of Audit
3 Presentation 1
4 Audit Report AL ch 23
ISA 700,
705,706
5
Lecturing
Audit Responsibilities and Objectives
 Objective of Conducting and Audit of Financial
Statements
 Management’s Responsibilities
 Auditor’s Responsibilities
 Financial Statement Cycles
 Setting Audit Objectives
 Management Assertions
 Balance-Related Audit Objectives
 Presentation and Disclosure-related Audit
Objectives
 How Audit Objectives are Met
AL ch 4
6
Lecturing
Audit Evidence
 Nature of evidence
 Audit Evidence Decisions
 Persuasiveness of Evidence
 Types of Audit Evidence
 Audit Documentation
AL ch 5
ISA 230
ISA 500
7
Lecturing
Audit Planning and Analytical Procedures
 Planning
 Accept Client and Perform Initial Audit
Planning
 Understand the Client’s Business and Industry
 Assess Client Business Risk
 Perform Preliminary Analytical Procedures
 Summary of the Purposes of Audit Planning
 Analytical Procedures
 Five Types of Analytical Procedures
 Common financial Ratios
AL Ch 6
ISA 300,
315
ISA 520
MID-TERM EXAMINATION
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6. Session Topic Reference
8
Lecturing
Materiality and Risk
 Materiality
 Set Preliminary Judgment about Materiality
 Allocate Set Preliminary Judgment about
Materiality to Segments
 Estimate Misstatement and Compare with
Preliminary Judgment
 Risk
 Types of Risk
 Assessing Acceptable Risk
 Assessing Inherent Risk
 Relationship of Risk to Evidence and Factors
Influencing Risks
 Evaluating Results
AL ch 7
ISA 320
9 Presentation 2
10
Lecturing
Internal Control and Control Risk
 Internal Control Objectives
 Management and Auditor Responsibilities for
Internal Control
 Coso Components of Internal Control
 Obtain and Document Understanding of
Internal Control
 Assess Control Risk
 Tests of Controls
 Decide Planned Detection Risk Design
Substantive tests
AL Ch 8
11
Mini Case
Lecturing
Fraud Auditing
 Types of Fraud
 Condition for fraud
 Assessing the Risk of Fraud
 Corporate Governance Oversight to Reduce
Fraud Risk
 Responding to the Risk Fraud
 Specific Fraud Risk Areas
 Responsibilities when fraud is Suspected
AL Ch 9
ISA 240
12
Lecturing
The Impact of Information Technology on The Audit
Process
 How Information Technologies Enhance
Internal Control
 Assessing Risk of Information Technology
 Internal Controls Specific to Information
Techlonogy
AL Ch 10
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7. Session Topic Reference
 Impact of Information Technology on the Audit
Process
 Issues for Different it Environments
13
Lecturing
Overall Audit Plan and Audit Program
 Types of Tests
 Selecting Which Types of Tests to Perform
 Impact of Information Technology on Audit
Testing
 Evidence Mix
 Design of The Audit Program
 Summary of Key Evidence-related Terms
 Summary of The Audit Process
AL ch 11
14
CBL
Presentation 3
FINAL EXAMINATION
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8. ATTENDANCE
Referring to the faculty regulation, the Program requires students to fulfill a minimum
attendance of 80% to be eligible for the final exam. Thus, students should attend a minimum 11
out of 14 lecturing sessions and 10 out of 12 tutorial sessions.
EXAMINATION REGULATION
1. Students may use non-programmable calculators only.
2. Students may use the dictionary provided by the program only. Students should notify
their exam supervisor(s) if they need it.
3. Students should not conduct any act of cheating during the examination. Students will
automatically be graded E for the subject if they are caught cheating during the
examination of the respective subject. In addition, students will be graded E for
all other subjects taken during the particular semester, whose examinations
have taken place prior to the cheated examination.
4. Deferred examination is only applicable if it is requested in written by the Program.
ORIGINALITY
Students should maintain originality and respect intellectual property rights. Therefore, students
should avoid conducting any act of plagiarism when doing written assignments (if any), which
may take a form of short individual / group paper and / or summary.
The followings are acts of plagiarism:
 Copying paragraphs, sentences, a single sentence, or even a significant part of a
sentence directly without enclosing them in quotation marks and appropriately
footnoted;
 Using and / or developing other’s ideas found in printed materials or film elsewhere
without explicitly referencing them to the respective author or the source of the idea.
Plagiarism is a serious infringement of intellectual property rights. Any assignment that
contains presumed plagiarism will be marked 0 (zero).
Since students are required to write group papers, students should sign a Statement of
Authorship and attach it to their papers before paper submission. The form of Statement of
Authorship is available at the Resource Center of the Program. Lecturer(s) and / or tutor(s) will
refuse to mark any paper that has no signed Statement of Authorship attached.
In addition, students should ask for cover sheet from the Resource Center of the Program for
any assignment submitted.
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