Program Studi S1 Akuntansi Fakultas Ekonomi Universitas Indonesia Kurikulum Auditing Program Studi S1 Akuntansi Fakultas Ekonomi Universitas Indonesia

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

Topik Auditing 1 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

Topik Auditing 2 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

Metode Pengajaran Case-based learning Collaborative learning Presentasi Tugas Kelompok Diskusi/tanya jawab Lab Audit

Buku Referensi Auditing 1 & 2 Wajib Arens, Alvin, Beasley, Elder, Amir Abadi Jusuf, Auditing and Assurance Services an Integrated Approach-An Indonesian Adaptation, Prentice Hall, 2009.  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

Topik Audit Internal 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

Metode Pengajaran Collaborative learning Tugas kelompok Diskusi/tanya jawab

Buku Referensi Audit Internal Wajib : Lawrence B. Sawyer & Glen E. Sumners Sawyer’s Internal Audit 5th 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, 2003. John Wiley & Sons, England

Topik Audit Sistem Informasi 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.

Metode Pengajaran Tugas kelompok dan individu Diskusi/tanya jawab

Bahan Bacaan Weber, Ron, Information Systems Control and Audit, Prentice-Hall International, Inc, New Jersey, 2000, atau yang lebih baru. (RW) IT Governance Institute, COBIT, 3rd Edition, July 2000. (COBIT) Boritz, J. E., Computer Control And Audit Guide, 11th,Edition, Centre for Information Systems Assurance: University of Waterloo, Canada, 2001. (JEB) Hall, James A., Accounting Information Systems, South-Western College Publishing, 6rd edition, 2009, atau yang lebih baru. (HLL) Hall, James A., Information Systems Auditing and Assurance, South-Western College Publishing, 2ndedition, 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, 2nd Edition, Prentice-Hall International, Inc, New Jersey, 1990. (DP) Modul ISO 17799. Wilkinson, JW., MJ Cerullo, Vasant Raval, Bernard Wong-On-Wing, Accounting Information Systems: Essential Concepts and Applications, 4th edition, John Wiley & Sons, 2000. (WLKS) Romney, Marshal B. and Paul John Steinbart, Accounting Information Systems, Prentice-Hall International, Inc, New Jersey, 8th 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)

Topik Audit Keuangan Negara 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

Metode Pengajaran Tugas kelompok Diskusi/tanya jawab

Bahan Bacaan 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, 1998. Standar Pemeriksaan Keuangan Negara, Badan Pemeriksa Keuangan, 2007. Standards For Investigative And Forensic Accounting Engagements, Chartered of Accountant Canada, 2005. Laporan Audit/Pemeriksaan oleh berbagai Supreme Audit Institution Laporan Audit/Pemeriksaan oleh BPK, www.bpk.go.id International Standard on Auditing, IASB. Standar Professional Akuntan Publik, IAI, 2001. 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

Audit investigasi dan akuntansi forensik Sampai saat ini di S1 Akuntansi FEUI belum pernah dibuka

TOPIK Audit investigasi dan akuntansi forensik 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

Metode Pengajaran Tugas kelompok Diskusi/tanya jawab

Bahan bacaan 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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