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UNIVERSITAS NEGERI JAKARTA

FINAL EXAM - SEMINAR ON AUDITING – DECEMBER 2013
Lecturer : Choirul Anwar
Open Book ; 120 minutes

Answer all questions below under your own perception!
1. Are you agree with the action of the whistle blower that usually expressing the
weaknesses of the company? What measures can and should be taken to make
it easier for corporate employees to “blow the whistle” on a fraudulent scheme
they uncover within their firm?
2. Independency is the major issue for auditor in conducting the professionalism
duty. Regarding the issue of independency, should companies be allowed to
hire auditor’s staff for settling up accounting system of the client to become
properly managed during out of their hours as auditor staff? Explain your
answer under the circumstances condition of auditor practices in Indonesia!
3. Which one of these explanation will make you agree “by charging high cost of
auditing fee will be guaranteed to produce the best quality of audit” or “in the
other hand more auditing fee received by auditor will create more unindependency doe to high return received by auditor”? Explain your answer
under the circumstances condition of auditor practices in Indonesia!
4. Supposedly the customer of auditor’s client are mostly the company
colleagues, will you still be relying on the confirmation result? Should you
disagree with the result of confirmation, are there any ways to ensure the
account balance presented in the financial position?
5. Soon after finishing undergraduate school, let say you are accepted for
working in the big four auditing firm. While on your auditing duty you meet
undergraduate close friend in your auditing client. Your friend is holding a key
position in the company. In such condition, will you cut your relationship as
being friend to him/her? Explain your answer!
6. Is there important to communicate between previous auditor and current
auditor? Under what kind of circumstances they need to communicate? Do
they allow communicating for making discussion regarding the auditing fee?
Explain your answer!
7. List non-financial variables regarding a client’s industry that auditors should
consider when planning an audit. For each of these items, briefly describe their
audit implications.

---------- Good Luck! ----------