AUDITING II

SYLLABUS

Course Coordinator: Drs. Eko Pudjolaksono, M.Ak., CA. (EP)

Team:

Senny Harindahyani, S.E., M.Ak., Ak., CA. (SH)

Arief Widijatmoko, S.E., M.M.T., Ak., CA. (AW)

Assistant:

Lely Diana Santoso (Coordinator)

Yessica

Faculty of Business and Economics

Accounting Department Financial Accounting Laboratory
Universitas Surabaya
2016-2017

Class Rules
1. All students must wear appropriate clothing and shoes.
2. All students must bring a mandatory text book and other reference as mentioned in the
syllabus or will not be allowed to attend lectures. The student should not bring a copy
of the chapter that will be discussed only.
3. The student is not allowed to sign the student attendance list for their friends. And if the
lecture found this indication of attendance fraud, the entire student in that class for that
week will not be considered attend.
4. All students are not allowed to conduct dishonesty such us: plagiarism, cheating in an
exam and other misbehavior. The lecture in charge has the right to expel the student
from the class, give 0 (zero) for the students final exam score.
5. All students must attend the class on time.
6. 20 minutes tolerance of late arrival for the lecture in charge and also the students.
7. If the lecture in charge is late and there is no early notification to the class coordinator,
the class will still be consider held and the student have the privilege to choose to stay
and wait or to leave the class, and the students attendance list will be accountable as
present.
8. If the student is late without prior notice to the lecture in charge, the student is not
allowed to attend the classroom.
1.COURSE TITLE AND CODE
Course Title: Auditing II
ID Number: 33381Q
2. PURPOSE AND COVERAGE
Purpose
Topics to discuss in this course consist of: audit planning and program, audit field work,
completing the audit phase and audit report. This course is also studying the process of audit
for each cycle in financial reporting. By hands on learning method on each simple practice case
presented in classroom, students are encouraged to enhance their logical analysis of their audit
concept and theory and practice their audit skill. Student of this course must also attend a
lecture assistant class in order to learn the simulation process of audit in the real word.

3. LEARNING METHOD/DELIVERY TECHNIQUES

Tutorial
Case Study
Case Discussion
Assistant class simulation class (Integrated Audit Laboratory)

4. BIBLIOGRAPHIES AND SUPPORTING MATERIALS

Mandatory Textbook:

Arens, Alvin. A.,Randal J.Elder, and Mark S. Beasley. 2014. Auditing and
Assurance Services-An Integrated Approach. 15th ed. Pearson Education
Limited, Edinburgh Gate, Harlow, England.
Collings, Steven. 2011. Interpretation and Application of International
Standards on Auditing. John Wiley & Sons Ltd. United Kingdom.

Additional readings:
Undang-undang Republik Indonesia tentang Nomor 5 tahun 2011 tentang
Akuntan Publik
Institut Akuntan Publik Indonesia. 2013. Standar Profesional Akuntan Publik;
Standar Audit (SA). Jakarta: Salemba Empat
Ikatan Akuntan Indonesia. 2012. Standar Akuntansi Keuangan. Jakarta.
Salemba Empat
Tuanakotta, Theodorus M. 2013. Audit Berbasis ISA (International Standards
on Auditing). Jakarta: Salemba Empat
Gray, Iain, Stuart Manson & Louise Crawford. 2015. The Audit Process-Principles,
Practice & Cases. Cengage
Boynton, William C. and Raymond Johnson. 2006. Modern Auditing. Eighth
Edition. John Wiley& Sons, Inc.
Agoes, Sukrisno. 2004. Auditing (Pemeriksaan Akuntan) oleh Kantor
Akuntan Publik. Lembaga Penerbit Fakultas Ekonomi-Universitas Indonesia.

5. ASSIGNMENT/REQUIREMENT AND GRADES

Mid Exam /Final Exam Score= 20% Assistant Class + 10% Assignment + 70%
Exam

COURSE SCHEDULE
Wee
k
1

Topics
Introduction
Pre Test
Risk Based Approach
Ch. 14 Audit of The Sales and Collection
Cycle: TOC and STOT

Ch. 16 Completing the Tests of The Sales

and Collection Cycle: A/R

Ch. 15 Audit Sampling for TOC and STOT

ISA 530 Audit Sampling
Ch. 17 Audit Sampling for TDB
ISA 530 Audit Sampling

4
5
6
7

8
9
10
11

Ch. 18 Audit of The Acquisition and

Payment Cycle: TOC and STOT, A/P
Ch. 19 Completing the Tests in The
Acquisitions and Payment Cycle:
Verification of Selected Accounts
Ch 20 Audit of The Inventory and
Warehousing Cycle
MID EXAM
Ch 21 Audit of The Payroll and Personnel
Cycle
Ch 22 Audit of the Capital Acquisition and
Repayment Cycle
Ch 23 Audit of Cash Balances
Audit Report
ISA 700
ISA 705

Reference
Syllabus
Gray, et al. (2015)
Arens, Randal and
Beasley (2014)
Collings (2011)
Arens, Randal and
Beasley (2014)
Collings (2011)
Arens, Randal and
Beasley (2014)
Arens, Randal and
Beasley (2014)
Collings (2011)
Arens, Randal and
Beasley (2014)
Arens, Randal and
Beasley (2014)
Arens, Randal and
Beasley (2014)
Arens, Randal and
Beasley (2014)
Arens, Randal and
Beasley (2014)
Arens, Randal and
Beasley (2014)
Arens, Randal and
Beasley (2014)

12
13
14

ISA 706
ISA 710
ISA 720
Ch 24 Audit Completion
ISA 540, 550, 560, 570, 580
ISA 600, 610, 620
Public Lecturing

Arens, Randal and

Beasley (2014)
Collings (2011)

Audit Process Roundup

Post Test

Arens, Randal and

Beasley (2014)
Collings (2011)
FINAL EXAM

*****GoodLuck*****