KONTRAK PERKULIAHAN

PENGAUDITAN 2

Pengajar : Tim
Semester :
Tahun : 2018/2019
Beban Studi : 3 SKS
Hari Pertemuan/Jam : -lihat jadwal perkuliahan-
Ruang Pertemuan : -lihat jadwal perkuliahan-

Surabaya, 7 Februari 2019

Perwakilan/Koordinator kelas PJMK

( ) (Agus Widodo M, Drs., MSi., Ak., CA.,CMA)

PROGRAM STUDI S1 AKUNTANSI

FAKULTAS EKONOMI DAN BISNIS
UNIVERITAS AIRLANGGA
 KONTRAK PERKULIAHAN PENGAUDITAN 2

Deskripsi Mata Kuliah

Mata kuliah pengauditan 2 memberikan pemahaman dan keahlian pada mahasiswa
untuk merancang strategi dan program audit melalui proses yang sistematis mulai dari
perencanaan audit hingga penyelesaian audit. Pemahaman pelaksanaan audit melalui
pendekatan siklus akuntansi digunakan dalam mata kuliah ini.

Tujuan Instruksional Umum

Setelah menyelesaikan mata kuliah ini mahasiswa diharapkan mampu:
1. menjelaskan jenis-jenis pengujian yang diterapkan dalam audit beserta tujuan-tujuan
pengauditan yang terkait.
2. menjelaskan konsep sampling audit dan menerapkannya di dalam pengauditan.
3. menjelaskan dan menerapkan proses pengumpulan bukti-bukti audit menggunakan
jenis-jenis pengujian yang sesuai dan menerapkannya pada siklus-siklus akuntansi.
4. Menjelaskan dan menerapkan tahapan penyelesaian audit dengan melihat faktor-
faktor yang perlu dipertimbangkan oleh auditor.

Metode Kuliah
Mata kuliah Pengauditan 2 ini akan diberikan dengan cara:
1. Kuliah. Kuliah atau tatap muka dilaksanan dengan metoda dua arah. Mahasiswa wajib
untuk mengikuti setiap tatap muka di kelas sesuai dengan jadwal kuliah yang telah
ditentukan. Diperlukan kesadaran mahasiswa tentang pentingnya tatap muka di kelas
sebagai media mengonfirmasi pemahaman dan berdiskusi topik-topik yang ada dalam
kontrak ini.Tatap muka dua arah adalah komunikasi dan diskusi antara dosen dan
mahasiswa, dan antara mahasiswa dengan mahasiswa lainnya. Tugas utama dosen
adalah membantu mahasiswa untuk memperoleh pemahaman terkait topik-topik
tertentu. Mahasiswa diwajibkan untuk aktif di dalam kelas baik berupa bertanya
maupun menjawab pertanyaan dosen ataupun mendiskusikan kesetujuan atau
ketaksetujuan terhadap pendapat dari mahasiswa lain. Kuliah ini mewajibkan
mahasiswa untuk mempersiapkan diri dengan sebaik mungkin sebelum menghadiri
kuliah dengan cara membaca literatur dan mengerjakan latihan dan soal yang tersedia
di setiap akhir bab yang dibahas. Perlu dicatat bahwa respek terhadap dosen maupun
mahasiswa-mahasiswa lain merupakan hal yang wajib dilaksanakan.

2. E-learning. Pertemuan ke 7 dan ke 14 akan dilaksanakan melalui e-learning dengan

menggunakan platform aula.unair.ac.id.
3. Tugas. Selain itu, terdapat dua tugas utama yang harus dikumpulkan pada dosen pada
pertemuan ke-6 and ke-13. Bobot total kedua tugas ini adalah 20% dari total nilai.
Penjelasan lengkap mengenai tugas dapat ditemukan dibagian selanjutnya kontrak ini.

4. UTS dan UAS. Bentuk Soal UTS dan UAS dapat berupa bentuk pilihan ganda (multiple
choice) dan/atau esai singkat.

Komponen Penilaian
Komponen Bobot
Ujian tengah semester 40%
Ujian akhir semester 40%
Tugas 20%
Total 100%

Selain tiga komponen utama tersebut, dosen pengampu kelas memiliki kewenangan
untuk memberikan tambahan nilai berdasarkan kinerja mahasiswa di kelas. Mekanisme
tambahan nilai dapat berupa pemberian kupon nilai yang harus disertakan oleh
mahasiswa saat ujian atau mekanisme lain yang diatur di masing-masing kelas.

Tugas
Terdapat dua tugas utama di mata kuliah ini yang dikerjakan secara berkelompok. Satu
kelompok maksimum terdiri dari empat mahasiswa. Berikut ini rincian tugas:
Tugas 1: Case 14-33 dan Case 16-35 (tenggat pengumpulan pertemuan minggu ke-6)
Tugas 2: Case 21-29 (tenggat pengumpulan pertemuan minggu ke-13)
Tugas akan dikoreksi oleh team dosen kelas bersangkutan.

Ketentuan lain yang harus dipenuhi

1. Mahasiswa wajib membawa buku/literatur ketika kuliah.
2. Tugas hanya diterima jika dikumpulkan sebelum kelas dimulai.
3. Batas keterlambatan adalah 15 menit setelah kelas dimulai. Dosen memiliki hak untuk
mengijinkan atau tidak mahasiswa datang terlambat.
4. Mahasiswa dilarang menggunakan telepon seluler saat perkuliahan berlangsung.
5. Telepon seluler dimatikan atau diheningkan (silent). Dosen berhak untuk meminta
mahasiswa yang tidak mematikan/mengheningkan telepon untuk meninggalkan
ruang kelas.
6. Mahasiswa diperkenankan untuk menggunakan laptop sebatas untuk membuat
catatan.
7. Dosen tidak bertanggungjawab atas jumlah presensi mahasiswa maupun cekal.
Referensi
1. Arens, A.A., Elder, R.J., Beasley, M.S., and Hogan, C.E. (2017). Auditing and
Assurance Services – Global Edition. 16th ed. Pearson. (AEBH)
2. IAASB. International Standards on Auditing. (ISA)

Rencana Kuliah
Week Topics Learning objectives Reading
assignment
1 • Introduction to • Understanding the course learning objectives Syllabus
the course and the learning strategy for this course AEBH 13
• Refreshing: Audit • Understanding the five types of audit tests
strategy and audit • Select the appropriate types of audit tests
programme • Understand the concept of evidence mix
• Compare and contrast transaction related
audit objectives with balance related
objectives and presentation and disclosure
related audit objectives
2 Audit sampling • Explain the concept of representative AEBH 15
for tests of sampling. ISA 530
controls and • Distinguish between statistical and
substantive tests nonstatistical sampling and between
of transactions probabilistic sample selection and non-
probabilistic sample selection.
• Select samples using probabilistic and non-
probabilistic methods.
• Define and describe audit sampling for
exception rates.
• Use nonstatistical sampling in tests of
controls and substantive tests of transactions.
• Define and describe attributes sampling and a
sampling distribution.
• Use attributes sampling in tests of controls
and substantive tests of transactions.
3 Audit sampling • Differentiate audit sampling for tests of AEBH 17
for tests of details details of balances and for tests of controls ISA 530
of balances and substantive tests of transactions.
• Apply nonstatistical sampling to tests of
details of balances.
• Apply monetary unit sampling.
• Describe variables sampling.
• Use difference estimation in tests of details of
balances.

4 Audit of the sales • Identify the accounts and the classes of AEBH 14
and collection transactions in the sales and collection cycle.
 cycle: Tests of • Describe the business functions and the
controls and related documents and records in the sales
substantive tests and collection cycle.
of transactions • Understand internal control, and design and
perform tests of controls and substantive
tests of transactions for sales.
• Apply the methodology for controls over
sales transactions to controls over sales
returns and allowances.
• Understand internal control, and design and
perform tests of controls and substantive
tests of transactions for cash receipts.
• Apply the methodology for controls over the
sales and collection cycle to controls related
to uncollectible accounts receivable.
• Understand the effect of tests of controls and
substantive tests of transactions on
substantive tests of details of balances.

5 Completing the • Describe the methodology for designing tests AEBH 16

tests in the sales of details of balances using the audit risk
and collections model.
cycle: Accounts • Design and perform substantive analytical
Receivable procedures for accounts in the sales and
collection cycle.
• Design and perform tests of details of
balances for accounts receivable.
• Obtain and evaluate accounts receivable
confirmations.
• Design audit procedures for the audit of
accounts receivable, using an evidence-
planning worksheet as a guide.
6 Audit of the • Identify the accounts and transactions in the AEBH 20
payroll and payroll and personnel cycle.
personnel cycle • Describe the business functions and the
related documents and records in the payroll
and personnel cycle.
• Understand internal control and design and
perform tests of controls and substantive
tests of transactions for the payroll and
personnel cycle.
• Design and perform substantive analytical
procedures and tests of details of accounts in
the payroll and personnel cycle.
7 Review Review
Mid Term Examination
8 Audit of the • Identify the accounts and the classes of AEBH 18
acquisition and transactions in the acquisition and payment
payment cycle: cycle.
tests of controls, • Describe the business functions and the
substantive tests related documents and records in the
of transactions, acquisition and payment cycle.
and accounts • Understand internal control, and design and
payable perform tests of controls and substantive
tests of transactions for the acquisition and
payment cycle.
• Describe the methodology for designing tests
of details of balances for accounts payable
using the audit risk model.
9 Completing the • Recognize the many accounts in the AEBH 19
tests in the acquisition and payment cycle
acquisition and • Design and perform audit tests of property,
payment cycle: plant, and equipment and related accounts.
verification of • Design and perform audit tests of prepaid
selected accounts expenses.
• Design and perform audit tests of accrued
liabilities.
• Design and perform audit tests of income and
expense accounts.
10 Audit of the • Describe the business functions and the AEBH 21
inventory and related documents and records in the ISA 501
warehousing inventory and warehousing cycle.
cycle • Explain the five parts of the audit of the
inventory and warehousing cycle.
• Design and perform audit tests of cost
accounting.
• Apply substantive analytical procedures to
the accounts in the inventory and
warehousing cycle.
• Design and perform physical observation
audit tests for inventory.
• Design and perform audit tests of pricing and
compilation for inventory.
• Integrate the various parts of the audit of the
inventory and warehousing cycle.
11 Audit of the • Identify the accounts and the unique AEBH 22
capital acquisition characteristics of the capital acquisition and
and repayment repayment cycle.
cycle • Design and perform audit tests of notes
payable and related accounts and
transactions.
• Identify the primary concerns in the audit of
owners’ equity transactions.
 • Design and perform tests of controls,
substantive tests of transactions, and tests of
details of balances for capital stock and
retained earnings.
12 Audit of cash and • Identify the major types of cash and financial AEBH 23
financial instruments accounts maintained by business
instruments entities.
• Show the relationship of cash in the bank to
the various transaction cycles.
• Design and perform audit tests of the general
cash account.
• Recognize when to extend audit tests of the
general cash account to test further for
material fraud.
• Design and perform audit tests of financial
instruments accounts.
13 Completing the • Design and perform audit tests related to AEBH 24
audit presentation and disclosure audit objectives. ISA 220
• Conduct a review for contingent liabilities ISA 450
and commitments. ISA 520
• Obtain and evaluate letters from the client’s ISA 560
attorneys. ISA 570
• Conduct a post-balance-sheet review for ISA 580
subsequent events. ISA 260
• Design and perform the final steps in the
evidence-accumulation segment of the audit.
• Integrate the audit evidence gathered and
evaluate the overall audit results.
• Communicate effectively with the audit
committee and management.
• Identify the auditor’s responsibilities when
facts affecting the audit report are discovered
after its issuance.
14 Review and Quiz E-learning on aula.unair.ac.id
Final Examination
* PJMK reserves the right to modify or change this contract at any time if necessary.