SYLLABUS

MATRIKULASI AUDITING
Credit Hours: 3

Instructor: Drs Sugiarto, Akt, MAcc, MBA, CPA, CA

Office : Room S 104
SMS/WA/Telegram: 08122740472
E-mail: Sugiarto.sugiyo@gmail.com

Course Description
This course is the review course in auditing subject. This course has an overall objective to
help the student to learn the basic concepts and practices of auditing and assurance services
as well as to understand the auditor ethics and responsibilities. Also, it helps students to
understand the basic concepts that underlie the audit process and how to apply those concepts
to various audit assurance services. Through the first part of auditing course, much attention
is given to the conceptual, theoretical and practical aspects of auditing financial statements.
This course will also examines auditing theory and practice, emphasizing audit standards in
Indonesian context, audit risks, materiality, characteristics of evidence, internal controls,
auditors’ reports and professional ethics, sampling, and audit programs.

Course Objectives
After completion of this course, students are expected to be able to:
1. Understand why there is a demand for auditing and assurance services
2. Differentiate between auditing and accounting
3. Understand the relationship among auditing, attestation, and assurance services
4. Know the different types of auditors and their types of services
5. Understand the issues currently affecting the profession
6. Understand accounting standards standard and their relationship to standard auditing
7. Understand the relationship among financial statements, management assertions, and
audit objective
8. Demonstrate ability to develop audit programs to achieve audit objectives
9. Learn the major phases of the audit process
10. To know and write the basic elements of audit report standard
11. Make use of concepts and theories as tools to evaluate cases and problems in auditing
12. Demonstrate the ability to apply appropriate statistical methods in audit tests
13. Demonstrate the ability to design research activities to solve the problem in auditing
14. Ability to write and communicate the audit report and working papers
15. Make use of teamwork to provide solution for cases and projects in financial auditing
16. Demonstrate the ability to work effectively in a group and to motivate other group
members
17. To understand the professional ethical concept, to exercise ethical judgments and to
choice the appropriate decision in ethical dilemma
18. Ability to develop audit strategy and audit program for accounting cycle
19. To prepare audit report for each engagement
Learning Goals
Completion of the course contributes to the following learning goals and objectives:
Learning Goals Learning Objectives High Med Low
Demonstrate the ability to deliver
1.1
Students demonstrate the ability written audit reports
1
to communicate Demonstrate the ability to deliver oral
1.2
presentations
Demonstrate ability to identify ethical
2.1
Students show the ability of issues in auditing profession
2
ethical reasoning Demonstrate ability to identify ethical
2.2
standards in auditing profession

Demonstrate the ability to evaluate

Students demonstrate the ability
to develop audit strategy and
3 prepare audit program for each
accounting cycle
3.1 prospective clients concerning the
auditability of the company
3.2 Demonstrate the ability to develop
auditing strategy and audit program in
audit engagement

3.3 Demonstrate the ability to lead audit

team

Course Materials
1. Arens, Elder and Beasley, Auditing and Assurance Services: An Integrated
Approach, Prentice Hall, 16th Edition, 2017 (A)
2. Boynton, Johson, and Kell, Modern Auditing, 8th Edition, Wiley International
Edition, Singapore, 2006 (B)
3. Institut Akuntan Publik Indonesia, Standar Profesional Akuntan Publik, Per 31
Maret 2011, Salemba Empat, Jakarta, 2011 (SA) (C)
4. Institut Akuntan Publik Indonesia, Kode Etik ProfessiAkuntan Publik, 2009 ( D),
Kode Etik ini ada di buku SPAP Maret 2011 (D)
5. Undang Undang no:5 tahun 2011, tentang Akuntan Publik; Undang Undang No: 40
Tahun 2007 tentang Perseroan Terbatas (E)
6. Al. Haryono Jusup, Auditing (Pengauditan Berbasis ISA), Bagian Penerbitan
Sekolah Tinggi Ilmu Ekonomi Bagian Penerbitan Sekolah Tinggi Ilmu Ekonomi
Yayasan Keluarga Pahlawan Negara, 2014 (H)
7. Theodorus M. Tuanakotta, Berpikir Kritis dalam Auditing, Penerbit Salemba Empat,
Jakarta, 2011
8. www.iapi.or.id
9. www.iaiglobal.or.id
10. www.bapepam.go.id
11. www.ifac.org/iaasb (International Auditing and Assurance Standard Board)
12. www.aicpa.org (American Institute of Certified Public Accountant)
13. Related articles and text books in auditing

Student’s Responsibilities
 The Department of Accounting FEB UGM does not tolerate academic dishonesty. All
violation will be recorded in the FEB systems. For the first offense, a student who violate
the academic integrity will receive a zero point for the assignment (i.e. home work, quiz
or exam). For the second offense, the student will receive a grade of “E” in the course
 where the student commits the second. For the third offense, the Department will
recommend that the student be dismissed from the University.
 Read the materials and do the homework to be discussed in each session before class
meeting. Each class meeting should be used to confirm the students’ understanding of
the material and discussion the homework. The students should submit the individual
homework before the class meeting, submitting after that time will be ignored.
 Students are expected to attend all scheduled class meetings. Absence from class
meetings shall not exceed 25%. Students who exceed the 25% limit without a medical or
emergency excuse acceptable to and approved by the Associate Dean of Academic shall
not be allowed to take the final exam and shall receive a grade of E from this course.
 Operating laptop, mobile phone, and other communication devices are strictly prohibited
during class meetings. Any student found operating these devices should leave the class
and will be considered as an absence for the class meeting.
 Students are expected not to be late not more than 15 minutes.

Academic Integrity
Academic integrity forms a fundamental bond of trust between colleagues, peers, lecturers,
and students, and it underlies all genuine learning. There is no tolerance for plagiarism or
academic dishonesty in any form, including, but not limited to, viewing the exams of others,
sharing answers with others, using books or notes while taking the exam, copying answers or
papers, or passing off someone else’s work as one’s own. A FAILURE OF AN ENTIRE
COURSE (a grade of “E”).

Teaching Methods
The student centre learning method is used in this course. Lectures will be the forum for the
introduction and general discussion of each topical issues. To assimilate the material more
readily and in turn enhance better quality discussions, students have to read and to make
summary the relevance topics prior to attending the class and solve the homework
(problems and cases). The instructor will assume that this has been done.
The class will be the forum for students to cement the material covered in the lectures. Such
tutorial will consist of multiple choice questions, essays, case discussions and class
presentations. Students must attempt the assigned tutorial; questions prior to attending the
corresponding tutorial. One more, the instructor will assume that this has been done.

Grading
Your grade will be determined based on your total score on the following items:
1. Class Attendance and Participation: 10%
2. Assignments/home-works: 20%
3. Quizzes: 5%
4. Mid-Term Examination: 25%
5. Final Examination: 25%
6. Class Projects/Papers: 15%
TOTAL: 100% : 25%=4

Your final score will be mapped to a course grade based on the following scheme:
A 4,00 B/C 2,50 – 2,74 D 1,00-1,24
A- 3,75- 3,99 C+ 2,25 – 2,49 E <1,00
A/B 3,50 – 3,74 C 2,00 - 2,24
B+ 3,25 – 3,49 C- 1,75 - 1,99
B 3,50 – 3,24 C/D 1,50 - 1,74
 B- 2,75 – 2,99 D+ 1,25 – 1,49

Course Outline

Week Topic Ref Homewor

1.1 PERMINTAAN JASA AUDITING DAN Membuat ringkasan untuk setiap Chapter 1 dan
JASA ASURANS A Ch Mempresentasikan ringkasan Chapter 1 dan 2 (d
 Pengertian Auditing 1 Mengerjakan soal perseorangan
 Perbedaan antara Auditing dan Akuntansi 1-13; 1-17
A
 Jasa Asurans Ch 2 2-14; 2-20
 Tipe Audit
 Jenis Auditor
 CPA
1.2
PROFESI CPA
 KAP
 Struktur organisasi KAP
 OJK
 BEJ
 IAPI (APAP)
 ISA dan Standar Akuntansi
 Organisasi Standar Akuntansi Indonesia
 Pengendalian Mutu

2.1 LAPORAN AUDITOR INDEPENDEN Membuat ringkasan Ch 3 dan D @ satu halama

 Standar Laporan Auditor untuk Opini Tidak A Ch Mengerjakan soal:
Modifikasi utk Entitas Nonpublik 3 3-21; 3-26
 Kondisi untuk Opini WTP A Ch 4-17; 4-20
 Laporan Audit Standard an Laporan Atas 4
Pengendalian Internal thdp Pelaporan D
Keuangan
 Laporan Auditor Standar dengan Paragrap
Penjelas
 Modifikasi atas Laporan Auditor
2.2  Proses Keputusan Auditor untuk Laporan
Auditor
 IFRS dan IAS
ETIKA PROFESIONAL
 Pengertian Etika
 Dilema Etika
 Kebutuhan Khusus Etika bagi Profesi
 Kode Etika Profesi IAPI 2019
 Aturan Independensi
 Aturan Perilaku Lain
 Penegakkan Etika

3.1 REGULASI AKUNTAN PUBLIK Membuat tulisan atau artikel yang terkait denga
 Undang Undang dan Peraturan yang terkait A Ch 5 Mengerjakan soal:
dengan profesi Akuntan Publik A Ch 6
5-16; 5-22
 6-28; 6[32
TANGGUNGJAWAB AUDIT DAN TUJUAN
AUDIT
 Tujuan audit laporan keuangan
 Tanggungjawab Manajemen
 Tanggungjawab Auditor
3.2  Skeptisma Profesional
 Pertimbangan Profesional
 Siklus Laporan Keuangan
 Penentuan Tujuan Audit
 Asersi Manajemen
 Tujuan Audit Terkait Transakasi
 Tujuan Audit Terkait Saldo
 Tujuan Audit Terkait Penyajian dan
Pengungkapan
 Bagaiman mencapai tujuan Audit

4.1 BUKTI AUDIT A Ch Membuat ringkasan A Chapter 7 dan 8

 Pengertian Bukti 7 Mengerjakan soal
 Keputusan Bukti Audit A Ch 7-23; 7-25
 Bukti Persuasif 8 8-27; 8-39
SA
 Jenis Bukti Audit Terkai
 Bukti Audit dan Asersi t
 Bukti Audit dan Prosedur Audit
 Kecukupan dan Ketepatan Bukti Audit
 Evaluasi Bukti Audit
 Dokumentasi Bukti Audit
4.2
PERENCANAAN AUDIT dan
MATERIALITAS
 Perencanaan Audit
 Penerimaan Klien dan Membuat Rencana
Audit Awal
 Memahami bisnis dan industry klien
 Melakukan prosedur analitik pendahuluan
 Menentukan Materialitas
 Menaksir salahsaji dan membandingkan
dengan Pertimbangan Awal

5.1 PENILAIAN RISIKO SALAHSAJI A CH Membuat Ringkasa Chapter 9 dan 10

MATERIAL 9 Mengerjakan soal:
 Risiko Audit A Ch 9-28; 9-32
 Prosedur Penilaian Risiko Audit 10
SA
10-21; 10-32
 Pertimbangan Risiko Kecurangan terkait
 Identifikasi Risiko Signifikan
 Model Risiko Audit
 Penilaian Risko Audit berterima
 Penilaian Risiko Bawaan
 Hubungan Risiko dan Bukti Audit
5.2  Faktor-faktor yang memengaruhi risiko

PENILAIAN DAN RESPON ATAS RISIKO

KECURANGAN
 Tipe Kecurangan
 Kondisi yang menyebabkan terjadinya
kecurangan (segi tiga kecurangan)
 Penilaian Risiko Kecurangan
 Respon atas risiko kecurangan
 Pengawasan Tatakelola untuk mengurangi
risiko kecurangan
 Respon atas risiko kecurangan
 Bidang khusus terjadinya risiko kecurangan
6.1 PENGENDALIAN INTERNAL dan A Membuat ringkasan chapter 11 dan 12
RERANGKA COSO C Mengerjakan soal:
 Tujuan Pengendalian Internal h 11-12; 11-28
 Tanggungjawab Manajemen dan Auditor a 12-19; 12-31
atas PI pt
 Komponen PI COSO er
 Impak Infrastruktur TI terhadap PI 1
1
6.2 d
PENILAIAN RISIKO PENGENDALIAN
DAN PELAPORAN PENGENDALIAN a
INTERNAL n
 Memeroleh dan mendokumentasikan C
pemahaman PI h
 Menilai Risiko Pengendalian a
 Pengujian Pengendalian pt
er
 Memutuskan Rencana Risiko Deteksi 1
 Merancang Pengujian Substantif 2
 Pelaporan Auditor atas Pengendalian
Internal
 Evaluasi, pelaporan, dan pengujian
pengendalian internal untuk perusahaan
nonpublic dan UMKM Membuat ringkasan Chapter 13 dan 14 @ masin
7.1  Impak Lingkungan TI terhadap penilaian Mengerjakan soal:
dan pengujian PI 13-22; 13-28
14-23; 14-29
STRATEGI AUDIT DAN AUDIT
PROGRAM
 Jenis-jenis Pengujian
 Pemilihan jenis pengujian yang akan
dilakukan
 Bauran bukti audit
 Merancang Program Audit
 Rerangka Umum untuk Mengembangkan
7.2 Program Audit untuk Pengujian Substantif
 Ikhitisar Proses Audit
A
AUDIT SIKLUS PENJUALAN DAN Chapter
PENAGIHAN: PENGUJIAN 13 dan
PENGENDALIAN DAN PENGUJIAN Chapter
SUBSTANTIF TRANSAKSI 14
  Akun dan transaksi yang terkait dengan SA
siklus penjualan dan penagihan Terkait
 Fungsi Bisnis dalam Sklus Penjualan dan
Penagihan
 Catatan dan Dokumen dlm siklus Penjualan
dan Penaghan
 Metodologi dlm merancang Pengujian
Pengendalian dan Pengujian Substantif
Transaksi Penjualan
 Retur dan Rabat Penjualan
 Metodologi dlm merancang Pengujian
Pengendalian dan Pengujian Transaski
Penerimaan Kas
 Pengujian Audit utk Piutang Tak Tertagih
 Efek Hasil Pengujian Pengendalian dan
Pengujian Substantif Transaksi

*** UJIAN TENGAH

SEMESTER
8.1 SAMPLING AUDIT UNTUK PENGUJIAN A Membuat ringkasan ch 15 dan 16
PENGENDALIAN DAN PENGUJIAN C Mengerjakan soal:
SUBSTANTIF TRANSAKSI h 15-26, 15-30
 Sampel Representatif a 16-20, 16-35
 Sampling Statistika dan Sampling pt
Nonstatistika er
 Pemilihan sampel probabilistika dan 1
nonprobabilistika 5
 Metoda Pemilihan Sampel d
 Tingkat Eksepsi sampling a
n
 Aplikasi Sampling Audit Nonstatistika
C
 Sampling Audit Statistika h
 Aplikasi Sampling Atribut a
8.2 pt
er
PENYELESAIAN PENGUJIAN SIKLUS 1
PENJUALAN DAN PENAGIHAN:
6
PIUTANG USAHA
SA
 Metodologi utk merancang Pengujian Rinci Terkait
Saldo
 Merancang pengujian rinci saldo
 Konfirmasi Piutang Usaha
 Pengembangan Program Audit Pengujian
Rinci

9.1 SAMPLING AUDIT untuk PENGUJIAN A Membuat ringkasan chapter 17 dan 18

RINCI SALDO Chapt Mengerjakan soal:
 Perbandingan antara Sampling Audit er 17, 17-22; 17-24
Pengujian Rinci Saldo, Pengujian chapte 18-18; 18-26
Pengendalian dan Pengujian Substatif r 18
Transaksi SA
 Sampling Nonstatistika Terkk
 Sampling Unit Moneter ait
 Sampling Variabel:
 - Estimasi Perbedaan
- Estimasi Rerata
- Estimasi Rasio

9.2 AUDIT SIKLUS PENGADAAN dan

PEMBAYARAN: PENGUJIAN
PENGENDALIAN, PENGUJIAN
SUBSTANTIF TRANSAKSI DAN UTANG
USAHA
 Akun dan kelompok transaksi dalam siklus
pengadaan dan pembayaran
 Fungsi Bisnis dalam siklus Pengadaan dan
Pembayaan
 Dokumen dan Catatan dalam siklus
Pengadaan dan Pembayaran
 Metodologi untuk perancangan Pengujian
Pengendalian dan Pengujian Substantif
Transaksi
 Metodologi untuk perancangan pengujian
saldo utang usaha

10.1 PENYELESAIAN PENGUJIAN A Ch Membuat ringkasan Bab 19 dan 20
PENGADAAN dan PEMBAYARAN: 19 dan Mengerjakan soal:
VERIFIKASI AKUN AKUN TERPILIH Ch 20 19-19; 19-20
 Jenis Akun-Akun lain dlm siklus Pengadaan SA 20-25; 20-26
dan Pembayaran Terkai
 Audit Properti, Pabrik dan Perabot t
 Auidt Persekot Biaya
 Audit Akrual
 Audit Akun Pendapatan dan Biaya
10.2 AUDIT SIKLUS GAJI dan PERSONALIA
 Akun dan transaksi dalam siklus gaji dan
personalia
 Fungsi Bisnis, Dokumen dan Catatan
dalam Siklus Gaji dan Personalia
 Metodologi untuk Perancangan
Pengujian Pengendalian dan Pengujian
Substantif Transaksi
 Metodologi untuk Perancangan Prosedur
Substantif Analitik dan Pengujian
SUbstantif Saldo

11.1 AUDIT SIKLUS PERSEDIAAN DAN A Membuat ringkasan chapter 21 dan Chater 22
GUDANG Chapt Mengerjakan soal:
 Fungsi Bisnis, Catatan dan Dokumen dalam er 21 21-15; 21-25
Siklus Persediaan dan Gudang dan 22-28; 22-29
 Bagian Audit Persediaan Chapt
 Audit Akuntansi Kos er 22
 Porsedur Analitik Substantif SA
terkai
 Observasi Pisik Persediaan t
 Audit Pricing dan Kompilasi
 Pengujian Terpadu
11.2
 AUDIT SIKLUS PEROLEHAN MODAL
DAN PELUNASAN
 Proses Akuntansi
 Piutang Wesel
 Ekuitas Pemilik

12.1 AUDIT KAS DAN INSTRUMEN A Membuat ringkasan Chapter 23 dan 24

KEUANGAN Chapt Mengerjakan soal:
 Tipe Kas dan Instrumen Keuangan er 23 23-16; 23-18
 Kas di Bank danSiklus Transaksi dan 24-23; 24-30
 Auidt Akun Kas Umum Chapt
er 24
 Prosedur untuk menentukan adanya
kecurangan
SA
12.2 terkai
 Audit Akun Instrumen Keuangan t
PENYELESAIAN AUDIT
 Menyelesaikan Pengujian Tambahan
untuk Penyajian dan Pengungkapan
 Mereview Kewajiban Bersyarat dan
Komitmen
 Mereview Peristiwa Kemudian
 Pengumpulan Bukti AKhir
 Mengevaluasi Hasil Audit
 Menerbitkan Laporan Audit
 Mengkomunikasikan Hasil Audit dengan
Komite Audit dan Manajemen
 Temuan Fakta Kemudian

13.1 JASA ASURANS LAIN A Membuat ringkasan Chapter 25

- Review Chapt Mengerjakan soal:
- Pemeriksaan atas laporan keuangan er 25
prospektif
25-22; 25-27
SA
- Laporan Asurans atas Pengendalian pada
Terkai
organisasi Jasa
- Perikatan Asurans untuk Pelaporan atas
t
Kompilasi Informasi Keuangan Proforma
yang tercantum dalam Prospektus
14.1 AUDITING INTERNAL, AUDITING A Membuat ringkasan Chapter 26
KEUANGAN PEMERINTAH DAN Chapt Mengerjakan soal:
AUDITING OPERATIONAL er 26 26-22; 26-24
 Auditing Keuangan Internal SA
 Auditing Keuangan Sektor Publik Terkai
 Auditing Operasional t
FINAL EXAM