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Program Studi S1 Akuntansi Fakultas Ekonomi Universitas Indonesia.

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Presentasi berjudul: "Program Studi S1 Akuntansi Fakultas Ekonomi Universitas Indonesia."— Transcript presentasi:

1 Program Studi S1 Akuntansi Fakultas Ekonomi Universitas Indonesia

2  Wajib:  Auditing 1  Auditing 2  Pilihan:  Internal Audit  Audit Sistem Informasi  Audit Keuangan Negara  Audit Investigasi dan Akuntansi Forensik

3  Demand for Audit and CPA Profession  Professional Ethics  Audit Report  Audit Responsibilities and Objectives  Audit Evidence  Audit Planning and Analytical Procedures  Materiality and Risk  Internal Control and Control Risk  Fraud Auditing  The Impact of Information Technology on The Audit Process  Overall Audit Plan and Audit Program

4  Audit atas Penggunaan Nilai Wajar dalam Laporan Keuangan  Audit Sampling for Tests of Controls and Substantive Tests of Transactions; Audit Sampling for Tests of Details of Balances  Application of the Audit Process to the Sales and Collection Cycles, Other Cycles  Completing the Audit

5  Case-based learning  Collaborative learning  Presentasi  Tugas Kelompok  Diskusi/tanya jawab  Lab Audit

6  Wajib  Arens, Alvin, Beasley, Elder, Amir Abadi Jusuf, Auditing and Assurance Services an Integrated Approach-An Indonesian Adaptation, Prentice Hall,  Pelengkap :  Standar Profesional Akuntan Publik, 2010, IAI  Undang Undang Akuntan Publik, 2011  Independensi Akuntan yang Memberikan Jasa di Pasar Modal, Kep-86/BL/2011, BapepamLK  Handbook of International Quality Control, Review, Auditing, Other Assurance, and Related Services Pronouncements, 2010, IAASB  Tuanakotta, Theodorus M, Setengah Abad Profesi Akuntansi, Penerbit Salemba Empat, 2007  Tuanakotta, Theodorus M, Berpikir Kritis dalam Auditing, Penerbit Salemba Empat, 2011  Challenges in Auditing Fair Value Accounting Estimates in the Current Market Environment”, IAASB, Staff Audit Practice Alert

7  Introduction to Internal Audit  Internal Audit & Enterprise Governance  Internal Control  Planning & Performing Internal Audit  Audit Report  Impact of IT on Internal Audit  Quality Assurance  Internal Audit: Fraud

8  Collaborative learning  Tugas kelompok  Diskusi/tanya jawab

9  Wajib :  Lawrence B. Sawyer & Glen E. Sumners Sawyer’s Internal Audit 5 th edition, The Institute of Internal Auditors, 2003  The IIA : Standards for the Professional Practice of Internal Auditing  Moeller, Robert R, Brink’s Modern Internal Auditing, 2009 Edisi 7, John Wiley & Sons, Inc, Hoboken, New Jersey.( B2)  Pelengkap:  Tuanakotta, Theodorus M, Akuntansi Forensik dan Audit Investigatif, Penerbit Salemba Empat, Edisi 2, 2010  K.H Spencer Picket, The Handbook of Internal Auditing, 2nd edition, John Wiley & Sons, England

10  Overview tentang bisnis dan penggunaan teknologi serta risikonya dan pengenalan IS Audit  Memahami Bidang Usaha Klien  Test of Controls  Kecurangan (Fraud) dan Penemuan Kecurangan (Fraud Detection)  ERP Systems  Internet and E-commerce  IT audit in financial service industry as example / case study.

11  Tugas kelompok dan individu  Diskusi/tanya jawab

12  Weber, Ron, Information Systems Control and Audit, Prentice-Hall International, Inc, New Jersey, 2000, atau yang lebih baru. (RW)  IT Governance Institute, COBIT, 3 rd Edition, July (COBIT)  Boritz, J. E., Computer Control And Audit Guide, 11 th, Edition, Centre for Information Systems Assurance: University of Waterloo, Canada, (JEB)  Hall, James A., Accounting Information Systems, South-Western College Publishing, 6 rd edition, 2009, atau yang lebih baru. (HLL)  Hall, James A., Information Systems Auditing and Assurance, South-Western College Publishing, 2 nd edition, 2000, atau yang lebih baru. (JH)  Porter dan Perry, EDP: Pengendalian dan Auditing, Edisi Kelima. (PP)  Donald A. Watne and Peter B.B Turney, Auditing EDP Systems, 2 nd Edition, Prentice-Hall International, Inc, New Jersey, (DP)  Modul ISO  Wilkinson, JW., MJ Cerullo, Vasant Raval, Bernard Wong-On-Wing, Accounting Information Systems: Essential Concepts and Applications, 4th edition, John Wiley & Sons, (WLKS)  Romney, Marshal B. and Paul John Steinbart, Accounting Information Systems, Prentice-Hall International, Inc, New Jersey, 8 th Edition, 2000, atau yang lebih baru. (ROM)  Modul Aplikasi Perbankan  12.Quible, Zane K., Margaret H. Johnson and Dennis Mott, Business Communication, Principles and Application, Prentice Hall International Inc, 1996, Ch.14 (Preparing Formal Reports: Writing Phase)

13  Introduction: Audit Keuangan Negara  Types of Government Audit  Financial Audits  Pemeriksaan Kinerja  Pemeriksaan Dengan Tujuan Tertentu (PDTT)  Kode Etik dan Issues pada Audit Keuangan Negara

14  Tugas kelompok  Diskusi/tanya jawab

15  Audit Kinerja pada Sektor Publik, Konsep – Praktik – Studi Kasus, I Gusti Agung Rai, Penerbit Salemba Empat, 2008  Akuntansi Forensik dan Audit Investigatif, Theodorus M. Tuanakotta, Lembaga Penerbit Fakultas Ekonomi Universitas Indonesia, 2007  Government Auditing Standards, General Accounting Office, July 2007 Revision.  Code of Ethics and Auditing Standards, Intosai Auditing Standards Committee,  Standar Pemeriksaan Keuangan Negara, Badan Pemeriksa Keuangan,  Standards For Investigative And Forensic Accounting Engagements, Chartered of Accountant Canada,  Laporan Audit/Pemeriksaan oleh berbagai Supreme Audit Institution  Laporan Audit/Pemeriksaan oleh BPK,  International Standard on Auditing, IASB.  Standar Professional Akuntan Publik, IAI,  Undang-Undang Paket Keuangan Negara, UU No 17/2003, UU 1/2004, dan UU 15/2004  Undang-Undang Nomor 15 Tahun 2006  Peraturan Pemerintah No. 24 tahun 2005 tentang Standar Akuntansi Pemerintah (SAP) beserta Buletin Teknis dan Interpretasi PSAP  Peraturan Pemerintah No. 60 tahun 2008 tentang Sistem Pengendalian Intern Pemerintah (SPIP)  Peraturan Perundang-undangan yang terkait

16  Sampai saat ini di S1 Akuntansi FEUI belum pernah dibuka

17  Akuntansi Forensik dan Audit Investigatif  Statistik mengenai persepsi fraud; Fraud; Korupsi  Atribut, Standar dan Kode Etik AF, Tatanan Kelembagaan, KPK  Mencegah dan mendeteksi fraud; konsep dasar hukum mengenai kerugian  Profil dan profiling; tujuan AI, Ahli di dalam dan di luar pengadilan  Makna kerugian, keuangan negara, business valuation  Teknik-teknik AI  Menghitung kerugian keuangan negara  Asset tracing & recovery, FA-multidisiplin

18  Tugas kelompok  Diskusi/tanya jawab

19  Tuanakotta, Theodorus M. Akuntansi Forensik dan Audit Investigatif, Penerbit Salemba Empat, 2010 (Edisi II)  Tuanakotta, Theodorus M. Menghitung Kerugian Keuangan Negara dalam Tindak Pidana Korupsi, Penerbit Salemba Empat, 2009  Tuanakotta, Theodorus M. Berpikir Kritis dalam Auditing, Penerbit Salemba Empat, 2010

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