FINANCIAL AUDIT SEMINAR

SYLLABUS

Coordinator:

Team: . Eko Pudjolaksono, M.Ak., CA. (EP)

Senny Harindahyani, SE, M.Ak., Ak., CA. (SH)

David Pranata Wangsja SE, Ak., CPA (DPW)
Arief Widijatmoko, S.E., M.M.T., Ak. (AW)
Ryan Febrian Sugiarto, SE (RFS)
Theresia Laras Wiguna, SE., M.Ak., CPAI. (TL)

Faculty of Business and Economics

Accounting Department Financial Accounting Laboratory
Universitas Surabaya
2016-2017

1
 Class Rules
1. All students must wear appropriate clothing and shoes.
2. All students must bring a mandatory text book and other reference as mentioned in the
syllabus.
3. The student is not allowed to sign the student attendance list for their friends. And if the
lecture found this indication of attendance fraud, the entire student in that class for that
week will not be considered attend.
4. All students are not allowed to conduct dishonesty such us: plagiarism, cheating in an
exam and other misbehavior. The lecture in charge has the right to expel the student
from the class, give 0 (zero) for the students final exam score.
5. All students must attend the class on time.
6. 20 Minutes tolerance of late arrival for the lecture in charge and also the students.
7. If the lecture in charge is late and there is no early notification to the class coordinator,
the class will still be consider held and the student have the privilege to choose to stay
and wait or to leave the class, and the students attendance list will be accountable as
present.
8. If the student is late without prior notice to the lecture in charge, the student is not
allowed to attend the classroom.

1. COURSE TITLE AND CODE

Course Title: Financial Audit Seminar
ID Number: 33486Q
2. PURPOSE AND COVERAGE
Topics to discuss in this course consist of recent issue on financial audit and advance knowledge
related to the business practice around the world. Students are encouraged to enhance their audit
concept and theory and practice their soft skill through series of presentation and debate method.

3. LEARNING OBJECTIVES
Through this course students are expected to increase their logical thinking and case analysis,
and also will be able to develop their public speaking skill, team work, leadership etc. The students have
an insight of what is really going on in a public accountant firm and their related business environment.

4. LEARNING METHOD/DELIVERY TECHNIQUES

Case Study
Case Discussion,
Debate,
Final Audit Paper

5. BIBLIOGRAPHIES AND SUPPORTING MATERIALS

Required international journals and article and etc.
Ikatan Akuntan Indonesia. 2012. Standar Akuntansi Keuangan. Jakarta. Salemba Empat
Institut Akuntan Publik Indonesia. 2013. Standar Profesional Akuntan Publik; Standar Audit
(SA). Jakarta: Salemba Empat
Collings, Steven. 2011. Interpretation and Application of International Standards on
Auditing. United Kingdom: John Willey and Sons, Ltd.
Arens, Alvin A., et al. 2012. Auditing & Assurance Services-An Integrated Approach. An
Indonesian Adaptation. Prentice Hall
Tuanakotta, Theodorus M. 2013. Audit Berbasis ISA (International Standards on Auditing).
Jakarta: Salemba Empat
Tuanakotta. 2007. Akuntansi Forensik & Audit Investigatif. Seri Departemen Akuntansi FEUI.
LP-FEUI
Knapp, Michael C. 2010. Auditing Cases. Eighth Edition. South-Western
 Boynton, William C. and Raymond Johnson. 2006. Modern Auditing. Eighth Edition. John
Wiley& Sons, Inc.
Agoes, Soekrisno dan Jan Hoesada. 2009. Bunga Rampai Auditing. Salemba Empat
Agoes, Soekrisno dan Estralita Trisnawati. 2008. Praktikum Audit Seri 2. Jakarta. Salemba
Empat

6. ASSIGNMENT/REQUIREMENT AND GRADES

Assignments and Learning Performance Evaluation:

Mid/ Final Exam Score = 20 % Debate Performance + 20% Weekly Paper + 20% Presentation
Performance + 40% Exam + Individual Activity

Students Assignments-Instruction and Guide

Weekly Group Debate Performance

Each week according to the schedule previously determined, each group must perform an audit
debate. Each group must represent them self in professional manner, there will be evaluation based on
the performance and professional manner for each group.
At the end of each debate performance, the lecture in charge will direct a further discussion upon
the related topics through a discussion session, and giving the final remark or opinion upon the topic
given.
Each week will be held a nomination according to the student majority vote on the best group
performance from each class. The criteria on assessment of group debate performance will be based
on: the team work, the professional manner (including language), the comprehensive concept used, the
ability for each group to argue within a logical, systematical order, etc. For detail assessment please
check on our site.
Man outfit: Formal shirt, light color, tie, black long pants,suitable shoes.
Woman outfit: Formal shirt, or blazer, light color, black long pants or skirt,suitable shoes.

Weekly Group Paper

The format of your paper assignment submitted via e-mail must indicate your Group Name,
class, Students ID number, topics of this week
Your Covers Color
KP A : Merah
KP B : Biru
KP C : Hijau
KP Y : Orange
Audit debate paper must be submitted two days before the class held. Audit debate paper must
include:
a. Theory or concept underlying the given topic and the questions address in each week topic.
(Based on related text book, regulation etc)
b. The relevance reference according to the guidance.
c. Final conclusion: Agree or disagree with the question or statement address.

Group Presentation (Week 7 and 12)

Group presentation of chosen topics to evaluate the level of understanding and analytical
journals or articles.

Case Study (Week 13)

Case Study of chosen topics to evaluate the level of understanding of design and perform the riil
audit tests.

Public Lecturing (Week 2)

Public lecturing to provide real practice knowledge and recent update of the accountant
profession development in business industry.
Final Audit Debate Class (Week 14)
Audit debate between representatives from each class that will be held in auditorium as a closing
meeting for the entire semester lecturing. The representatives from each class are chosen according to
the election or voting held by the students in each parallel class.

COURSE SCHEDULE (Reguler Class)

Week Tanggal Topics
1 INTRODUCTION

2 20/02/17 Public Lecturing

27/02/17
28/02/17
3 Audit Case Debate
02/03/17
03/03/7
06/03/17
07/03/17
4 Audit Case Debate
09/03/17
10/03/17
13/03/17
14/03/17
5 Audit Case Debate
16/03/17
17/03/17
20/03/17
21/03/17
6 Audit Case Debate
23/03/17
24/03/17
7 Audit Group Presentation

MID TEST
17/04/17
18/04/17
8 Audit Case Debate
20/04/17
21/04/17
24/04/17
25/04/17
9 Audit Case Debate
27/04/17
28/04/17
01/05/17
02/05/17
10 Audit Case Debate
04/05/17
05/05/17
08/05/17
09/05/17
11 Audit Case Debate
11/05/17
12/05/17
12 Audit Group Presentation

Physical Observation of Fixed

13 Assets
Role of Playing
14 Audit Debate Public Class

FINAL TEST
Note:
KP Reguler Selasa 07.00; Kamis 07.00; dan Jumat 13.00
KP Y Senin 07.30