SEMESTER LEARNING PROGRAM AND

ACTIVITY PLAN
(RENCANA PROGRAM DAN
KEGIATAN PEMBELAJARAN SEMESTER/RPKPS)

AKU 3301

AUDITING 1
Semester Genap 2022-2023/3 SKS/AKU 3301

UNIVERSITAS GADJAH MADA

Faculty of Economics and Business
2023
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UNIVERSITAS GADJAH MADA

Faculty of Economics and Business
Undergraduate Accounting Program

SEMESTER LEARNING PROGRAM AND ACTIVITY PLAN

CREDIT COURSE
COURSE CODE COURSE NAME SEMESTER PRE-REQUISITE
UNIT STATUS
AKU 3301 Auditing 1 3 4 Compulsory AKU 2101 -
Intermediate
Accounting 1
GRADUATE Graduates of the Accounting Undergraduate program at FEB UGM shall:
COMPETENCY
GOALS (CG) Competency goal Learning Objectives High Med Low Performance
ADDRESSED BY Measurement
THE COURSE
1. Students 1.1 Demonstrate the ability √ Final assignment
demonstrate . to deliver written reports
the ability to through organization
communicate
1.2 Demonstrate the ability √ Cases and
. to deliver oral discussions
presentation
2. Students have 2.1 Demonstrate the ability √ Final assignment,
ethical . to identify ethical issues cases and
understanding in the accounting discussions, mid-
and reasoning profession exam
2.2 Demonstrate the ability √ Final assignment,
. to identify ethical cases and
standards in the discussions, mid-
accounting profession exam
2.3 Students demonstrate an √ Final assignment,
understanding of the cases and
ethical framework. discussions, mid-
exam
2.4 Students demonstrate the √ Final assignment,
ability to make a choice cases and
based on ethical discussions, mid-
considerations. exam
3. Students 3.1 Students demonstrate √ Quizzes, final
. demonstrate . theoretical and practical assignment, mid-
theoretical and understanding of exam, final exam
practical financial accounting.
understanding
of accounting 3.2 Students demonstrate √ Quizzes, final
knowledge . theoretical and practical assignment, mid-
understanding of exam, final exam
auditing.
3.3 Students demonstrate √ Quizzes, final
. theoretical and practical assignment, mid-
understanding of cost exam, final exam
accounting and
managerial control.
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3.4 Students demonstrate √ Quizzes, final

. theoretical and practical assignment, mid-
understanding of exam, final exam
accounting information
system.
4. Students 4.1 Students demonstrate the √ Final assignment
demonstrate . ability to work with peers
the ability to from diverse
work backgrounds
in team
4.2 Students are present at √ Final assignment
. team meetings.
4.3 Students participate √ Final assignment
. actively in team
meetings.
4.4 Students are committed √ Final assignment
. to work together on team
assignments.
5. Students 5.1 Understand their own √ Final assignment
demonstrate . strength and weakness.
ability to lead
others 5.2 Students demonstrate the √ Final assignment
. ability to inspire their
peers.
5.3 Students demonstrate the √ Final assignment
. ability to direct their
peers and team.
6 Students have 6.1 Students demonstrate √ Final assignment,
the ability to active English cases and
adapt to the proficiency. discussions, quizzes
global
environment 6.2 Students demonstrate the √ Final assignment,
ability to identify global cases and
accounting issues. discussions, quizzes,
mid-exam, final
exam
6.3 Students demonstrate the √ Final assignment,
ability to provide cases and
solutions to global discussions, quizzes,
accounting issues. mid-exam, final
exam

COURSE
OBJECTIVE Upon the completion of the Auditing 1 course, students are expected to be able to::

CO 1 Demonstrate understanding of the demand for auditing; types of audit and auditor
CO 2 Demonstrate understanding of the public accountant profession and types of services offered
by the profession
CO 3 Demonstrate understanding of the major phases of the audit process
CO 4 Demonstrate understanding of the concepts of audit risk and materiality and its impact on the
audit evidence
CO 5 Perform risk assessment procedures and develop overall audit strategy.
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COURSE MAPPING
CO 1 CO 2 CO 3 CO 4 CO 5
CG 1 √ √ √
CG 2 √ √
CG 3 √ √ √ √ √
CG 4 √ √ √
CG 5 √ √ √
CG 6 √ √

COURSE This course is the first course in auditing subject. This course has an overall objective to help students to learn
DESCRIPTION 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 the auditing course,
much attention is given to the conceptual, theoretical and practical aspects of auditing financial statements. This
course will also examine auditing theory and practice, emphasizing audit standards in the Indonesian context,
audit risks, materiality, characteristics of evidence, internal controls, and audit programs.

ASSESSMENT
METHODS AND ASSESSMENT CRITERIA PERCENTAGE COURSE OBJECTIVES
LINKAGE TO (%) 1 2 3 4 5
COURSE Cases and discussions 15 √ √ √ √ √
OBJECTIVE Quizzes 15 √ √ √ √ √
Mid-exam 25 √ √ √ √ √
Final exam 25 √ √ √
Final assignment 20 √ √ √

Cases and discussions

Students will be assigned cases individually that are relevant to the weekly course material. The cases are
expected to help students to understand the theoretical concepts into real auditing problems. These cases can be
assigned in class or before class, and students are expected to actively participate in the discussion of the case.
Each student submits their analysis via Google Classrooom to receive full credit. Any late assignment will earn
zero credit – no exceptions. Participation in the class discussion will receive one point of participation that
contribute to the final mark.

Quizzes
Quizzes are short tests to examine a student's understanding of a topic before (pre-test), during (mid-test) or
after (Post Test) content has been taught.

Mid-term and Final Exam

The mid-term and final examinations will be conducted to test the student's knowledge, understanding,
comprehension, and capability to apply for the course.

Final assignment
Students will be distributed into groups. The group is required to submit a final assignment write-up report
using a business report style. The final assignment will be a case covering the materials throughout the semester
and will be given later in the class. Students are expected to work diligently on these cases to apply theoretical
concepts to real problems and develop students’ analytical and problem-solving skills.

Group formation and management:

The group consists of five students that have been formed and launched at the Google Classroom. All members
of the group should ensure that they have each other’s contact details, i.e., email addresses, phone numbers, and
that regular contact is maintained between all members of the group.

Notification and resolution of disputes:

All group members will be awarded the same assignment mark. Therefore, issues related to group dynamics,
including the “sufficient” and “appropriate” efforts of individual members should be monitored on an ongoing
basis. Where a dispute arises between group members and “free-riders,” an attempt should be made in the first
instance by members of the group to resolve that dispute. Failing this, any member of the group should contact
the lecturer via email for assistance.
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Once the assignment is submitted, the instructor will not be available for such assistance. Therefore, it is crucial
that disputes arising between group members are dealt with as soon as possible and well before the submission
date.

Report format:
The report should follow a formal business report format and have the following qualities: clarity, completeness,
conciseness, correctness, and consistency. Do not only address the questions but make it in a business report
format as if you report to your audit partner. The grading of the report will be based on five criteria: (1) language
(20%), (2) layout and format (15%), (3) citation and bibliography (20%), (4) presentation (15%), and (5) depth
of analysis (30%). The report at least covered:
1. Introduction
2. Body – analysis
3. Conclusion

Word limit and language:

The assignment has a word limit of approximately 5,000 words on A4-sized paper, not including figures, tables,
charts, or other appendices. The report must be typewritten with a 1.5-spaced text system. Supplementary
analysis may be attached in appendices whilst figures, tables, or charts summarizing the analyses can be
included in the text. Students may choose to write the report in the Indonesian language or in English.

Supporting sources:
Students may use any sources for the report (e.g., academic papers, books, valid and reliable internet sources,
data and information from relevant websites, etc). Do not forget that some of the sources are inappropriate to
use, such as Wikipedia and blogspot.com.

Submission:
Late submissions will not be accepted without prior approval from the lecturer. All requests for extension should
be directed to the lecturer by e-mail at least two days before the due date for submission. Extensions will be
granted for medical reasons, or in exceptional circumstances in consultation with the individual lecturer.
COURSE Prescribed textbook:
MATERIAL 1. Elder, Beasley, Hogan, and Arens, Auditing and Assurance Services: Global Edition, 17th Edition,
Pearson Education Limited, 2020. (A)

Recommended textbooks and readings:

1. Boynton, Johson, and Kell, Modern Auditing 8th Edition, Wiley International Edition, Singapore,
2006. (B)
2. Institut Akuntan Publik Indonesia, Standar Profesional Akuntan Publik Revisi 2021. (SPAP)
3. Institut Akuntan Publik Indonesia, Kode Etik Profesi Akuntan Publik 2021. (KEPAP)
4. Hayes, Wallage, and Gortemaker, Principles of Auditing: An Introduction to International
Standards on Auditing 3rd Edition, Prentice Hall, 2014. (H)
5. International Auditing and Assurance Standards Board, International Standards on Auditing.
(ISA)
6. International Auditing and Assurance Standards Board, Handbook of International Quality Control,
Auditing, Review, Other Assurance, and Related Services Pronouncements, 2016-2017. (IQC)
7. International Ethics Standards Board for Accountants, Code of Ethics for Professional
Accountants, 2022 Handbook. (IESBA)
8. Undang-undang Republik Indonesia Nomor 5 Tahun 2011 Tentang Akuntan Publik. (UU)
9. Peraturan Pemerintah Republik Indonesia Nomor 20 Tahun 2015 Tentang Praktik Akuntan Publik.
(PP)
10. Peraturan Otoritas Jasa Keuangan Nomor 29/POJK.04/2016 Tentang Laporan Tahunan Emiten atau
Perusahaan Publik. (POJK)
11. Keputusan Ketua BAPEPAM-LK NOMOR: KEP-347/BL/2012 tentang Penyajian dan
Pengungkapan Laporan Keuangan Emiten atau Perusahaan Publik

Website relate to this course:

1. www.iapi.or.id
2. www.iaiglobal.or.id
3. www.ifac.org/iaasb (International Auditing and Assurance Standard Board)
4. www.aicpa.org (American Institute of Certified Public Accountant)
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LEARNING 1. The student-centered learning method is used in this course. Lectures will be the forum for the introduction
METHOD and general discussion of each topic or issue To assimilate the material more readily and in turn enhance
better quality of discussions, students have to read the relevant topics prior to attending the class.
2. The class will be the forum for students to clarify the material covered in the lectures. The forum will consist
of class exercises, case discussions, and class presentations. The focus of the course is not to find the
“single right answer,” but rather on how students understand, identify, and discuss several possible answers
based on analysis of various inputs/data.
3. Students are expected to actively involve in the discussion by asking, commenting, defending, or arguing.
Class attendance is not counted as a part of the assessment, although the school may require a certain level
of class attendance.
4. Learning Management System that will be used in the class is eLOK. Please sign in or enroll to eLOK using
the password: audit1.

GRADING
Grade Range Cumulative Weighted Grade
A 90-100 4.0
A- 85-89,9 3.75
A/B 80-84,9 3.5
B+ 75-79,9 3.25
B 70-74,9 3
B- 60-69,9 2.75
C 50-59,9 2
D 30-49,9 1
E <30 0

Below is the explanation for each grade:

A Like A-, with consistent evidence of substantial originality and understanding in

identifying, producing and communicating conflicting arguments, perspectives or
problem-solving approaches; critically evaluate the problem, its solutions and the
implications of the problem.
A- Like B+, with much evidence of originality in defining and analyzing issues or 5
problems and in creating solutions; using levels, styles and suitable communication
means to the discipline of science and audience.
A/B and B+ Demonstrate a substantial understanding of basic concepts in various contexts;
develop or adapt convincing arguments and provide a comprehensive justification;
communicating information and ideas adequately in terms of disciplinary
conventions.
B Demonstrate adequate understanding and application of basic concepts from the
field of study; building arguments or decisions and providing acceptable
justification; communicating information and ideas adequately in terms of
disciplinary conventions.
B- Demonstrate a superficial or partial or erroneous (faulty) understanding of basic
concepts of the field of study and the limited ability to apply the concepts; giving
an unsupported or improper argument; communicate information or ideas with
unclear and inconsistent compliance with disciplinary conventions.
C Demonstrate a real shortcoming in understanding and applying underlying
concepts; communicate the ideas and information in incomplete ways or confusing
and give just little attention the conventions of the science field.
D Fail to demonstrate the major part or the whole part of learning goals.
E There is no work that can be graded

INSTRUCTORS 1. Arizona Mustikarini, Ph.D., CA (AM)

(before mid-semester)
2. Taufikur Rahman, S.E., M.B.A., Ak., CA (TR)
(after mid-semester)
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STUDENT'S Students are expected to:

RESPONSIBILITIES 1. Read the materials required before class and to submit the individual homework assigned and group
assignment before each class meeting.
2. Contribute to the class by actively participating in the discussion led by the facilitator.
3. Listen to the lecture, summarizing, and making notes on important materials to be discussed further during
the course.
4. Do the mid-term and final exams in the scheduled week. The student has no right to ask for midterm and
final exams on other occasions except in force majeure conditions.

COURSE RULES Academic Rules

1. Plagiarism and any kind of academic dishonesty will lead to a failure to complete this course (see “academic
integrity” section for details).
2. Students who fail to meet the minimum 75% class attendance (including online) cannot take the final exam.
3. Students must read the chapter assigned and are required to do and submit individual and group assignments
as requested.

Online Class Rules (maximum of 40%)

Class rules are to be agreed upon by the facilitator and students, and consists of following:
1. Self-attendance
Students are obligated to do self-attendance during the first 15 minutes of the online class through Google
Classroom. The online class supervisor will then check based on the self-attendance data recorded. Students
who did not do self-attendance in the first 15 minutes will be considered absent from the online class.
2. Clothing
Students are obligated to use appropriate clothing during the synchronous online class discussion.
3. Online class recording
The synchronous online class discussion will be recorded, the video will be uploaded on YouTube, and the link
will be shared on Google Classroom as unlisted videos (non-public listed) accessible only through Google
Classroom.
4. Online class monitoring
Both synchronous and asynchronous online class discussions will be monitored and logged for internal control
and grading purposes.

ACADEMIC Universitas Gadjah Mada does not tolerate any form of plagiarism as this is a severe violation of academic
INTEGRITY integrity. Plagiarism encompasses presenting someone else's words, work, opinions, or factual information as
one's own without giving proper acknowledgment. When you copy someone else's work, you are plagiarizing.
You must not copy work sections (such as paragraphs, diagrams, tables, and words) from any other person,
including another student or any other author. Cutting and pasting is ca lear example of plagiarism.

Referencing is the acknowledgment of the sources you used when producing your piece of work. Referencing
correctly is important to demonstrate how widely you have researched your subject, show the basis of your
arguments and conclusions, and avoid plagiarism. You need to give the person reading your assignment enough
information to find the sources you have consulted. This is done by including citations in your work and
providing a list of references.

You are expected to use the faculty's version of the Turabian referencing style for your assignments for this
module. Guidance on how to include citations within your text and how to reference different types of material
using Turabian is provided here: https://lib.feb.ugm.ac.id/penulisan-karya-ilmiah/

All discovered instances involve the negative grading of the assignment and result in a failure of the course
(Grade = E). In the case of group work, the entire team members will fail the course (Grade = E).

Participation is a fundamental part of the course. Punctuality and regular attendance in class are of prime
importance for successfully completing this course. Students will be expected to attend class on time and remain
in class until the end of the class session. Students must comply with all assessed activities. If you have an
emergency that leads you to come late, you should contact your instructor in advance. Absence from class
meetings is only meant for an emergency. Students who exceed the 25% of emergency absence limit without a
medical or emergency excuse acceptable to and approved by the Associate Dean of Academics shall not be
allowed to take the final exam.

NOTES ON Be aware of the limits of ChatGPT:

ARTIFICIAL 1. If you provide minimum effort prompts, you will get low-quality results. You will need to refine your
INTELLIGENCE prompts in order to get good outcomes.
USAGE
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2. Do not trust anything it says. If it gives you a number of facts, assume it is wrong unless you either know
the answer or can check in with another source. You will be responsible for any errors or omissions
provided by the tool. It works best for topics you understand.
3. AI is a tool, but one that you need to acknowledge using. Please include a paragraph at the end of any
assignment that uses AI explaining what you used the AI for and what prompts you used to get results.
Failure to do so is in violation of academic honesty policies.

AUTHORIZATION DATE COURSE COORDINATOR HEAD OF THE STUDY PROGRAM

13 February 2023 Dewi Fatmawati, Ph.D. Vogy Gautama Buanaputra, Ph.D.
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Weekly Learning Activity Plan

Session Course Sub-Objective Topic Materials Class Activities/Assignment Facilitator
1 Be able to understand why there is a The Demand for Audit and Other Course Syllabus Lecture, Q&A, discussions AM
demand for auditing and assurance Assurance Services The Financial Statement
services; to differentiate between Audit (video),
auditing and accounting. A-1, B-1, H-1.

2 Be able to understand the issues The CPA Profession A-2, Lecture, case discussions on AM
currently affecting the profession. B-1, different types of certification in
H-1, the accounting profession and its
UU, PP. institutional body

3 Be able to understand the relationship Other Assurance Services & A-3, A-4, Standar Perikatan Lecture, discussions, QUIZ AM
among auditing, attestation, and other Internal and Governmental Review, Standar Perikatan
assurance services. Financial Auditing and Operational Asurans,
Auditing
Be able to understand the role of
internal, government, and operating
audits.

4 Be able to understand professional Professional Ethics and Indonesian A-25, Lecture, discussions on an AM
ethics and legal liability. Legal Liability B-3&4, ethical case
H-3&4,
KEP, IESBA Code, UU, PP,
POJK

5 Be able to understand the relationship Audit Responsibilities and A-5 Lecture, discussions, QUIZ AM
among financial statements, Objectives B-4,
management assertions, and audit H-4,
objectives. ISA 200, ISA 230,
ISA 500.
UU 5/2011,
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Session Course Sub-Objective Topic Materials Class Activities/Assignment Facilitator

PP 20/2015,
POJK 29/2016,
SPAP

6 Be able to develop audit procedures to Audit Evidence A-6, Lecture, discussions, QUIZ AM
achieve certain audit objectives. B-6,
H-10,
ISA200, ISA 230,
ISA 500.

Mid Exam

7 Be able to understand activities during Audit Planning and Materiality A-7, Lecture, discussions on audit TR
the audit planning and determine the B-7, planning case,
materiality level. H-5, 6, 8, Start on the final assignment
ISA 300, project
ISA 320.

8 Be able to understand the concept of Assessing the Risk of Material A-8, Lecture, discussions on an audit TR
audit risk and its elements. Misstatement B-8&9, risk case
H-6;
ISA 330

9 Be able to understand the concept of Assessing and Responding to Fraud A-9, Lecture, discussions on fraud TR
fraud risk. Risk B-9, risk case
H-6,
ISA 240

10 Be able to understand internal control Internal Control and COSO A-10, Lecture, discussions on TR
and its component, and framework B-10, internal control case
H-7,
COSO Components,
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Session Course Sub-Objective Topic Materials Class Activities/Assignment Facilitator

ISA 265, ISA 315R,
ISA610R

11 Be able to understand and assess control Assessing Control Risk and A-11 Lecture, discussions TR
risk and its effect on the audit program. Reporting on Internal Control B-10,
H-7,
ISA 265, ISA 315R,
ISA610R

12 Be able to understand and develop an Overall Audit Strategy and Audit A-12, Lecture, discussions, QUIZ TR
overall audit strategy. Program: an Overview B-11&12,
H-9

13 Review and guest lecture TBA TR

Final Exam