STEI/ST/KPS/04.

02/ACC 4302

COURSE DESIGN

AUDITING II

ISLAMIC ACCOUNTING DEPARTMENT

SEKOLAH TINGGI EKONOMI ISLAM TAZKIA

ACADEMIC YEAR: 2022/2023

A. Identitas B. Course Description

1. Personal Identity
a.Subject Advisor : Dania Amani Yapono This Auditing II course is designed to broaden the auditing concepts,
b.Office Address : Sekolah Tinggi Ekonomi Islam TAZKIA standards and techniques along with some application forms of a
Jl. Ir. H. Djuanda No. 78, Sentul City, Bogor company. This course will explain some matters related to auditing such
c.Phone number : 021-87962291-93 as assurance services, internal and governmental auditing.
d.Consultation Hr : By Appointment

2. Subject C. Standard Competencies

Subject Code : ACC 4302
Scale/Weight : 3 Credit Hours On completing this course, you should be able to:
Semester : First Semester - Apply the auditing of transaction cycles
Pre-requisite : Auditing I - Completing the audit
3. Main References : - Prepare the auditor’s standard report
1. Boynton, Johnson, Kell. 2001. Modern Auditing 7th edition. John Wiley and - Explain other services that offered by CPAs

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Son,Inc: New York (B)

2. Ikatan Akuntan Indonesia. 2006. SPAP. Salemba Empat: Jakarta. (I)
3. AAOIFI. 2002. Accounting, Auditing and Governance standards for Islamic
Financial Institutions. Manama Bahrain. (A)
4. Harahap,Sofyan Syafri. Auditing Dalam Perspektif Islam.PustakaQuantum.(S)

D. Learning Process

Basic Competency Strategy,

Modes of Referenc
Week Materials Sub Materials Indicators method, Evaluation
No Assignment es
media

Students should • Auditing 1. Nature of the Students are able to: Lecturing, Individual • Problem B 14,
understand : Process revenue cycle class solving AAOIFI,
1. Apply the auditing to the
Review discussion, assignment SPAP
• What the 2. Control activities- revenue cycle
pesentation,
revenue cycle is • Auditing credit sales • Quiz
2. Describe the nature of the case study
and why study Revenue transactions
revenue cycle and the
Auditing Revenue Cycle 3. Control activities- transaction classes and
Cycle
cash receipt accounts involved
• The nature of the transactions
3. Identify transactions class
revenue cycle 4. Control activities- and account balance audit
1 I and the sales adjustment objectives for the
transaction transactions revenue cycle.
classes and
accounts involved 5. Substantive tests
of account
• Transactions receivable
class and account
balance audit 6. Value-added
objectives for services
the revenue
cycle.

Students should Auditing 1. Nature of the Students are able to: Lecturing, Individual, • Problem B 15,
understand : Expenditu expenditure cycle class Team solving AAOIFI,
1. Apply the auditing to the
2 II re Cycle discussion, assignment SPAP
• What the 2. Control activities- expenditure cycle
pesentation,
expenditure purchase • Presentatio
2. Describe the nature of the case study
cycle is and why transactions n and
expenditure cycle and the
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study Auditing 3. Control activities- transaction classes and discussion

Expenditure cash disbursement accounts involved
Cycle transactions
3. Identify transactions class
• The nature of the 4. Substantive tests and account balance audit
expenditure of account objectives for the
cycle and the payable balances expenditure cycle.
transaction
5. Value-added
classes and
services
accounts involved
• Transactions
class and account
balance audit
objectives for
the expenditure
cycle.

Students should Auditing 1. Planning the audit Students are able to: Lecturing, Individual, • Problem B 16,
understand : Productio of the production class Team solving AAOIFI,
1. Apply the auditing to the
n Cycle cycle discussion, assignment SPAP
• What the Production cycle
pesentation,
Production cycle 2. Control activities- • Presentatio
2. Describe the nature of the case study
is and why study manufacturing n and
Production cycle and
Auditing transactions discussion
identify the transaction
Production Cycle
3. Substantive tests classes and accounts
• The nature of the of inventory involved
Production cycle balances
3 III 3. Identify transactions class
and the 4. Value-added and account balance audit
transaction services in the objectives for the
classes and production cycle Production cycle
accounts involved
• Transactions
class and account
balance audit
objectives for
the Production
cycle.

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Students should Auditing 1. Planning the audit Students are able to: Lecturing, Individual, • Problem B 16,
understand : Personnel of the personnel class Team solving AAOIFI,
1. Apply the auditing to the
Service services cycle discussion, assignment SPAP
• What the Personnel Service cycle
Cycle pesentation,
Personnel Service 2. Control activities- • Presentatio
2. Describe the nature of the case study
cycle is and why payroll n and
Personnel Service cycle
study Auditing transactions discussion
and identify the
Personnel Service
3. Substantive tests transaction classes and
Cycle
of payroll accounts involved
• The nature of the balances
3. Identify transactions class
4 IV Personnel Service 4. Value-added and account balance audit
cycle and the services in the objectives for the
transaction personnel services Personnel Service cycle
classes and cycle
accounts involved
• Transactions
class and account
balance audit
objectives for
the Personnel
Service cycle.

Students should Auditing 1. Nature of the Students are able to: Lecturing, Individual, • Problem B 17,
understand : Investing investing cycle class Team solving AAOIFI,
1. Apply the auditing to the
Cycle discussion, assignment SPAP
• What the 2. The investing Investing cycle
pesentation,
Investing Cycle is cycle • Presentatio
2. Describe the nature of the case study
and why study n and
3. Substantive tests Investing cycle
Auditing Investing discussion
of plant asset
Cycle 3. Identify transactions class
balances
and account balance audit
5 V • The nature of the 4. Value-added objectives for the
Investing Cycle services in the Investing cycle
• Transactions investing cycle
class and account
balance audit
objectives for
the audit of fixed
assets in the
investing cycle.

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Students should Auditing 1. Nature of the Students are able to: Lecturing, Individual, • Problem B 17,
understand : Financing financing cycle class Team solving AAOIFI,
1. Apply the auditing to the
Cycle discussion, assignment SPAP
• What the 2. The financing Financing cycle
pesentation,
Financing Cycle is cycle • Presentatio
2. Describe the nature of the case study
and why study n and
3. Substantive tests Financing cycle
Auditing discussion
of long-term debt
Financing Cycle 3. Identify transactions class
balances
and account balance audit
6 VI • The nature of the 4. Substantive tests objectives for the
Financing Cycle of stockholders’ Financing cycle
• Transactions equity balances
class and account 5. Value-added
balance audit services in the
objectives for financing cycle
the audit of fixed
assets in the
Financing cycle.

Students should Auditing 1. Investments Students are able to: Lecturing, Individual, • Problem B 18,
understand : Investmen class Team solving AAOIFI,
2. Substantive tests 1. Describe the nature of an
t Balance discussion, assignment SPAP
• The nature of an of investments entity’s short- and long-
pesentation,
entity’s short- term investments in • Presentatio
3. Value-added case study
and long-term securities issued by other n and
services related to
investments in entities discussion
marketable
7 VII securities issued
securities and 2. State the major audit
by other entities
cash balances objectives for the audit of
• The major audit short- and long- term
objectives for the investments.
audit of short-
and long- term
investments.

8 VIII Mid Term Exam

Students should Auditing 1. Cash balances Students are able to: Lecturing, Individu • Problem B 18,
understand : Cash class al, solving AAOIFI,
9 IX 2. Substantive 1. Indicate the relationship
Balance discussion, Team assignment SPAP
• The relationship of the tests of cash of the transaction cycles
pesentation,
transaction cycles to balances to cash balances • Presentatio
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cash balances 3. Other 2. State the account case study n and

considerations balance audit objectives discussion
• The account balance for cash balances
audit objectives for 4. Value-added
cash balances services 3. Explain important audit
related to cash planning considerations
• Important audit balances that relate directly to
planning considerations the audit of cash
that relate directly to balances
the audit of cash
balances.

Students should Completin 1. Completing the Students are able to: Lecturing, Team, • Presentatio B 19,
understand : g The fieldwork class Individu n and AAOIFI,
1. Describe the auditor’s
Audit discussion, al discussion SPAP
• The auditor’s 2. Evaluating the responsibilities in
pesentation,
responsibilities in findings completing the audit • Quiz
case study
completing the audit
10 X 3. Communication 2. Enumerate the
• The procedures in with client procedures in completing
completing the the fieldwork
fieldwork 3. State the auditor’s post
• The auditor’s post audit responsibilities
audit responsibilities.

Students should Reporting 1. Standards of Students are able to: Lecturing, Team, • Presentatio B 20,
understand : On reporting class Individu n and AAOIFI,
1. Explain each of the four
Audited discussion, al discussion SPAP
• Each of the four 2. The auditor’s reporting standards
Financial pesentation,
reporting standards report • Quiz
Statement 2. Prepare the auditor’s case study
• How the auditor’s s 3. Effects of standard report
11 XI standard report is circumstances
3. Describe the effects of
causing
• The effects of various various circumstances on
departures
circumstances on the the form and content of
from the
form and content of the auditor’s report
standard report
the auditor’s report.
4. Other reporting
considerations

Students should Other 1. Overview of Students are able to: Lecturing, Team, • Presentatio B 21,
12 XII understand : Services levels of class Individu n and AAOIFI,
1. Describe the spectrum of
and assurance and discussion, al discussion SPAP
• The spectrum of services that are offered
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services that are Reports other services by CPAs pesentation, • Quiz

offered by cpas case study
2. Other SAS 2. Identify the “special
• The “special reports” engagements reports” that may be
that may be issued by issued by CPAs
3. Accepting and
cpas
performing 3. Describe the effects on
• The effects on the attest the auditor’s report when
auditor’s report when engagements financial statements are
financial statements prepared on a
4. Accounting and
are prepared on a comprehensive basis
review services
comprehensive basis other than GAAP
other than GAAP. 5. Other
consideration

Students should Conventio 1. Assurance Students are able to: Lecturing, Team, • Prese B 22,
understand : nal and services class Individu ntation and AAOIFI,
1. Define assurance services
Sharia discussion, al discussion SPAP
• Assurance services 2. Example of
Assurance 2. Explain the impact of pesentation,
assurance • Quiz
• The impact of Services information technology case study
13 XIII service
information technology on assurance services
engagements
on assurance services 3. Describe the competitive
• The competitive environment for
environment for assurance services
assurance services.

Students should Internal, 1. Internal Students are able to: Lecturing, Team Presentation B 23,
understand : Operation auditing class and AAOIFI,
1. Define internal auditing
al, and discussion, discussion SPAP
• Internal auditing and 2. Operational and describe its
Governme pesentation,
its objectives and auditing objectives and scopes
ntal case study
scopes
Auditing 3. Governmental 2. Define operational
• Operational auditing auditing auditing and describe the
XIV- and the phases of an phases of an operational
14 4. The single
XV operational audit audit
audit act
• The standards that 3. Identify the standards
independent public that independent public
accountants should accountants should
follow in performing follow in performing
operational audit operational audit

• The types of 4. Explain the types of

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government audits government audits

identified in identified in government
government auditing auditing standards
standards.

15 XVI Final Exam

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