PROFORMA KURSUS

PUSAT PENGAJIAN PERAKAUNAN

FAKULTI EKONOMI DAN PENGURUSAN
UNIVERSITI KEBANGSAAN MALAYSIA

PUSAT PENGAJIAN PERAKAUNAN

SCHOOL OF ACCOUNTING

EPPA4313 Audit Lanjutan dan Penyiasatan/ SEMESTER SESI

EPPA4313 Advanced Auditing & Investigation Session

Pensyarah/Lecturers: Status Kursus / Jam Kredit /

Course status: Credit Hours:
Set :
Hari dan Masa: Wajib Program/ 3 Jam / 3 Hours
No. Bilik: Microsoft Team Meeting Program
Requirements

Tempat / Venue:

Atas talian / Online

Semester ditawarkan / Semester Offered:

Semester 2 / 2ND Semester

Prasyarat / Pre-requisites:

EPPA 3013 / EPPA3013

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 1.0 Hasil Pembelajaran / Learnings Outcomes

Di akhir kursus ini, pelajar seharusnya berupaya untuk:

On completion of this course, the students should be able to:

1. Membincangkan liabiliti juruaudit dan isu semasa yang dihadapi oleh profesion pengauditan.
Discuss the auditor's liability and current issues facing the auditing profession

2. Membahaskan isu-isu berhubung penyiapan kerja audit, skop dan tugasan dalam audit kumpulan serta
kesandaran kepada juruaudit dalaman, juruaudit lain dan pakar.
Discuss issues related to the completion of audit work, scope and assignments in group audits as well
as awareness to internal auditors, other auditors and experts.

3. Menjelaskan khidmat bukan audit dan penyiasatan serta konsep dan elemen penting dalam audit
kerajaan dan urustadbir korporat.
Explain non-audit and investigation services as well as important concepts and elements in
government audit and corporate governance.
4. Menilai implikasi sistem perakaunan berkomputer pelanggan ke atas kerja audit dan menjelaskan
kelebihan menggunakan teknik audit berbantukan komputer (CAATs) dalam satu tugasan audit.
Menilai implikasi sistem perakaunan berkomputer pelanggan ke atas kerja audit dan kelebihan
menggunakan teknik audit berbantukan komputer (CAATs) dalam tugasan audit.
Evaluate the implication of client’s computerised accounting system and explain the advantage of
using computerised assisted audit tecniques (CAATs) in performing an audit task.

2.0 Sinopsis / Synopsis

Kursus ini adalah lanjutan daripada kursus pengauditan. Ia bertujuan untuk memberi kefahaman yang
mendalam kepada pelajar mengenai konsep yang menjadi asas kepada amalan pengauditan. Pelajar perlu
untuk mengintegrasikan ilmu yang dipelajari dari kursus asas EPPA3013 dalam persekitaran berkomputer
dan mendalami topik-topik pengauditan yang khusus dan terpilih. Selain itu, pelajar juga didedahkan
kepada konsep urustadbir korporat dari perspektif pengauditan.
This course is a continuation of auditing courses. It aims to give students a deeper understanding of the con
cepts that underlie the practice of auditing. Students need to integrate knowledge learned from EPPA3013
basic course in a computerized environment and explore topics that are specific and selective auditing. In a
ddition, students are exposed to the concept of corporate governance from the perspective of auditing.

3.0 Objektif Kursus / Course Objectives

1. Memberi pendedahan kepada konsep pengauditan berkomputer.
To provide exposure to the concept of computerised auditing.

2. Memberi pendedahan tentang isu dalam penyiapan kerja audit, audit kumpulan, audit dalaman,
perkhidmatan bukan audit dan perkhidmatan lain yang boleh diberikan oleh firma audit.
To provide exposure on related issues in audit completion stages, group audit, internal audit, related
audit services (non-audit) and other services that can be provided by the public accounting firms.

3. Melatih pelajar untuk berfikir secara matang bagi menangani isu-isu berkaitan dengan pengauditan.
Train students to think wisely to address issues relating to the audit.

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 4.0 Rujukan / References

Rujukan Utama / Arens, A., Elder, R., Beasley, M., Noor Afza, A., Fauziah Hanim,
Main Reference F., Nor Zalina, MY., Mohamad Naimi, MN. & Rohaimi S. (2014).
Auditing and Assurance Srvices in Malaysia: An Intergrated
Approach. 3rd Edition. McGrawhill.

Rujukan Tambahan / Gul F.A. and Mahzan N., Auditing: Theory and Practice in
Additional References Malaysia. CCH Asia Pte Limited, 2013.

Messier, W.F. & Boh, M., Auditing and Assurance Services in

Malaysia, McGraw Hill, 3rd Edition, 2007.

Hameed, Shahul. (2009). Accounting and auditing for Islamic

financial institutions. Malaysia: IIUM Press. International Islamic
University.

International Organisation of Supreme Audit Institutions. (1998).

INTOSAI Code of Ethics and the Auditing Standards. Vienna,
Austria: INTOSAI.

Malaysian Institute of Accountants. (2007). Malaysian Approved

Standard on Auditing (MASA). Kuala Lumpur: MIA.

Malaysian Institute of Accountants. (2010). MIA BY-LAWS (On

Professional Ethics, Conduct and Practice). Kuala Lumpur: MIA.

The Institute of Internal Auditors. (2002). The Professional

Practices Framework. US: IIA

5.0 Jam Pembelajaran dan Pembelajaran / Teaching and Learning Hours

Aktiviti / Activities Jam Pertemuan/

Contact Hours
Kuliah / Lecture 28
Pembelajaran Berasaskan Masalah / Problem Based Learning 26
Projek dan Pembentangan Berkumpulan / Project and Group Presentation.
 Penyelidikan berkumpulan/ Group Research
 Pembentangan isu semasa/ Current issues presentation
 Perbincangan Kes/ Case discussion
Pembelajaran sendirian / Self-Learning 66
Peperiksaan / Examination 5
Jumlah / Total 125*
* Rujuk Lampiran 2 / Refer to Appendix 2

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 6.0 Perincian Kursus/ Course Outlines

MINGGU Tahap HPK

TAJUK
Kecekapan
(Taksonomi
Bloom)*
1 LIABILITI JURUAUDIT/ LIABILITY OF AUDITORS 1–3 HPK1
 Liabiliti juruaudit kepada pelanggan dan pihak ketiga/ Liability of
auditors to clients and third party
 Pecah kontrak dan kecuaian/ Breach of contract and negligence
 Liabiliti di bawah Akta Syarikat, Common Law dan Statut/
Liability under the Companies Act, Common Law and Statue
 Peranan profesyen dan Auditing Oversight Board/ Role of
Profession and Auditing Oversight Board

KEJADIAN SELEPAS TARIKH PENYATA KEDUDUKAN

2 1–6 HPK2
KEWANGAN/ POST BALANCE SHEET EVENTS
 Jenis peristiwa selepas tarikh kedudukan kewangan dan kesannya
ke atas laporan audit/ Types of post-balance sheet event dan the
effects on audit report.
 Bukti tambahan berkaitan Kontingensi dan Komitmen/ Additional
evidence in relation with contingency and commitment.
 Tanggungjawab Pengurusan dan Juruaudit/ Management and
auditor’s responsibilties

3 MASALAH USAHA BERTERUSAN 1- 6 HPK2

 Konsep masalah usaha berterusan/ Going concern concept
 Kenalpasti masalah usaha berterusan/ Identify going concern
problem
 Tindakan ke atas masalah usaha berterusan/ Action to be taken for
going concern problem
 Pendedahan masalah usaha berterusan/ Disclosure of going
concern problem
4 URUSNIAGA PIHAK BERKAITAN/ RELATED PARTY 1- 4 HPK2
TRANSACTIONS
 Kenalpasti pihak berkaitan/ Identify related party
 Urusniaga antara pihak berkaitan/ / Related party transactions
 Pelaporan pihak berkaitan/ Reporting related party

5 AUDIT AKAUN KUMPULAN/ GROUP AUDIT ACCOUNT 1–6 HPK2

 Perancangan dan pentadbiran Audit kumpulan / Planning and
administration for Group audit
 Tatacara audit kumpulan/ Procedures of group audit
 Laporan audit syarikat subsidiari dan Kesandaran juruaudit kepada
juruaudit lain/ Audit report for subsidiaries and auditor’s reliance
on other auditors.
 Pelaporan audit kumpulan/ Reporting for group audit

6 AUDIT DALAMAN & KHIDMAT PAKAR/ INTERNAL AUDIT 1- 4 HPK3

& THE WORK OF OTHER EXPERTISE

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  Audit dalaman dan kesandaran audit luar/ Internal auditor and
reliance of external auditor
 Penggunaan pakar dalam kerja-kerja audit/ The usage of expert in
audit work.

7&8 AUDIT DALAM PERSEKITARAN BERKOMPUTER/ AUDIT 1–2 HPK5

IN COMPUTERISED ENVIRONMENT
 Objektif and skop audit dalam persekitaran berkomputer/
Objective and scope of audit work in computerized environment.
 Asas persekitaran berkomputer/ Fundamental of computerized
environment.
 Struktur kawalan dalaman dalam persekitaran berkomputer/
Internal control systems in computerized environment.
 Audit di sekeliling atau menggunakan komputer/ Audit through or
via computer.
 Penggunaan teknik audit berbantukan komputer (CAATs)/ The
usage of computerized assisted audit tecniques (CAATs)
o Sifat dan jenis CAATs/ Nature and types of CAATs
o Pertimbangan dalam menggunakan CAATs/ Consideration in
using CAATs
o Perisian audit yang boleh diguna (Audit Express, ACL,
IDEA)/ Auditing software that can be used (Audit Express,
ACL, IDEA)
o Ujian data/ Test of data
o E-dagang dan kesannya ke atas kerja audit/ E-commerce and
its impact on audits.

9 KHIDMAT BUKAN AUDIT/ NON-AUDIT SERVICE 1–6 HPK4

 Semakan, prosedur tatacara yang dipersetujui dan pengumpulan/
Review, agreed upon procedures and compilation
 Audit Forensik/ Forensic audit

10 KHIDMAT BUKAN AUDIT/ NON-AUDIT SERVICE 1–6 HPK4

 Prospektus dan maklumat kewangan prospektif/ Prospectus and
prospective financial information

11 KHIDMAT BUKAN AUDIT/ NON-AUDIT SERVICE 1–6 HPK4

 ‘Due diligence’ bagi gabungan dan pembelian syarikat/ Due
Diligence for merger and acquisition of company
 Semakan ke atas laporan kewangan sukuan/ Review of quarterly
financial reporting

12 URUS TADBIR KORPORAT/ CORPORATE GOVERNANCE 1–6 HPK4

 Kerangkerja urustadbir korporat/ Corporate governance
framework
 Peranan juruaudit/ Role of auditors
 Peranan Jawatankuasa audit/ Role of audit committee

13 AUDIT KERAJAAN DAN ORGANISASI BUKAN UNTUNG/ 1–6 HPK4

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 GOVERNMENT AND NON-PROFIT ORGANISATION
 Perbezaan dengan audit organisasi berasaskan untung/
Differentiation with audit profit oriented organisation
 Tatacara audit/ Audit procedures

14 ISU SEMASA PENGAUDITAN/ CURRENT ISSUES ON 1, 2, 4 HPK6

AUDITING
Isu dicadangkan/ Suggested issues:
o Audit Shariah/ Shariah audit
o Pemberi Maklumat/ Whistleblower
o Jurang Jangkaan/ Expectation gap
o Kebebasan Juruaudit/ Auditor independence
o Kualiti Audit/ Audit Quality

*Taksonomi Bloom:
Domain Kognitif/ Cognitive Domain: 1= Pengetahuan/ Knowledge; 2= Kefahaman/ Comprehension;
3= Aplikasi/ Application; 4= Analisis/ Analysis; 5= Sintesis/ Synthesis; 6= Penilaian/ Evaluation.

Domain Afektif/ Affective Domain: 1= Menerima/ Receiving; 2= Memberi maklum balas/

Responding; 3= Menilai/ Valuing; 4=Mengorganisasi/ Organization; 5= Menghayati/
Internalizing values

Domain Psikomotor/ Psychomotor Domain: 1= Persepsi/ Perception; 2= Set/ Set; 3= Respons

bersepadu/ Guide Response; 4=Mekanisme/ Mechanisme; 5= Respons ketara kompleks/
Complexs overt response; 6= Adaptasi/ Adaptation; 7= Lakuan tulen/ Origination

6.0 Penilaian Kursus / Course Evaluation

Item / Item Peratus / Percentage

Perbincangan Kes/Kuiz/Penyertaan /Case 5
Discussion/Quiz/Participation
Projek & Pembentangan Berkumpulan / Project & 20
Group Presentation
Peperiksaan Pertengahan / Mid Examination 25
Peperiksaan Akhir / Final Examination 50
Jumlah / Total 100

Catatan Peraturan Pengajian : 7.1 Peruntukan Lain

Seseorang pelajar tidak akan dibenarkan mengambil peperiksaan (akhir) kursus sekiranya Dekan
telah memperakui bahawa pelajar berkenaan telah tidak mengikuti sekurang-kurangnya 70%
daripada keperluan kursus tersebut seperti yang ditetapkan oleh Fakulti.
A student will be barred from sitting the final examination if he/she is certified by the Dean not
fulfilling at least 70% of the course requirements as required by the Faculty.