{"id":15355,"date":"2024-06-27T04:50:01","date_gmt":"2024-06-27T04:50:01","guid":{"rendered":"https:\/\/ocw-mirror.telkomuniversity.ac.id\/course\/mengambil-data-tunggu-beberapa-detik-dan-cobalah-memotong-atau-menyalin-lagi\/"},"modified":"2025-04-29T07:09:14","modified_gmt":"2025-04-29T07:09:14","slug":"fetch-data-wait-a-second-and-try-cutting-or-copying-again","status":"publish","type":"courses","link":"https:\/\/ocw-mirror.telkomuniversity.ac.id\/en\/course\/fetch-data-wait-a-second-and-try-cutting-or-copying-again\/","title":{"rendered":"Retrieve data. Wait a few seconds and try cutting or copying again."},"content":{"rendered":"
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Source : onlinelearning.telkomuniversity.ac.id<\/span><\/a><\/div>\n<\/blockquote>\n
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COURSE PROFILE AUDITING 2 + PRACTICUM<\/div>\n
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Course Identification<\/b><\/td>\n:<\/b><\/td>\nAuditing 2 + Practicum (EAI374)<\/span>
5th Semester \/ 4 Credits \/ Accounting Study Program \u2013 FEB <\/span><\/td>\n<\/tr>\n
Short Description<\/span><\/b><\/td>\n:<\/span><\/b><\/td>\nThis course explains the audit process for each accounting cycle, including how to apply audit procedures, complete the audit, and present the audit report which must be performed by Public Accounting Firm auditors during the audit of a company\u2019s financial statements.<\/span><\/td>\n<\/tr>\n
Learning Outcomes<\/span><\/b><\/td>\n:<\/span><\/b><\/td>\nAfter completing this course, students are able to explain and understand every audit process across all accounting cycles, and apply it in completing audits and presenting audit reports on company financial statements.<\/span><\/td>\n<\/tr>\n
Relevance<\/span><\/b><\/td>\n:<\/span><\/b><\/td>\nThis course serves as an introduction to the auditing profession, the application of audit processes in transactions and documentation by auditors in Public Accounting Firms (KAP), and Auditing 2 material is a reference to Auditing 1 material and Financial Accounting courses.<\/span><\/td>\n<\/tr>\n
Semester Learning Plan<\/b><\/td>\n:<\/b><\/td>\n\n

The Semester Learning Plan for Auditing 2 + Practicum is divided into 14 main topics consisting of:<\/p>\n

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  1. Overall audit planning and starting the testing stage for each cycle.<\/li>\n
  2. Audit of revenue and cash receipts cycle \u2013 Control Test and Substantive Test<\/li>\n
  3. Audit of revenue and cash receipts cycle \u2013 Analytical Procedures Test and Balance Test<\/li>\n
  4. Audit of acquisition and cash disbursement cycle \u2013 Raw Material Procurement<\/li>\n
  5. Audit of Fixed Asset Acquisition<\/li>\n
  6. Audit of Investment Acquisition<\/li>\n
  7. Audit of payroll and human resources cycle<\/li>\n
  8. Audit of inventory & warehousing cycle \u2013 Control Test and Substantive Test<\/li>\n
  9. Audit of inventory & warehousing cycle \u2013 Analytical Procedures Test and Balance Test<\/li>\n
  10. Audit of capital acquisition and repayment cycle<\/li>\n
  11. Audit of Cash Balance<\/li>\n
  12. Audit completion \u2013 Contingent liabilities and Subsequent event<\/li>\n
  13. Audit completion \u2013 Final evidence accumulation and management letter<\/li>\n
  14. Entire audit process based on cycles until audit completion<\/li>\n<\/ol>\n<\/td>\n<\/tr>\n
Best Practice (Tips and Tricks)<\/span><\/b>
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To master this course more easily, you can do the following:<\/span><\/p>\n

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  1. Understand the basic concepts thoroughly and correctly<\/span><\/li>\n
  2. Follow the agreed course rules properly<\/span><\/li>\n
  3. Read more and practice solving exercises\/case studies<\/span><\/li>\n<\/ol>\n<\/td>\n<\/tr>\n
Certification<\/b><\/td>\n:<\/b><\/td>\nAuditing 2 course prepares students to work as Public Accountant Firm Auditors and is expected to obtain CPA (Certified Public Accountant) certification issued by the Indonesian Institute of Certified Public Accountants (IAPI) to be able to practice and become a Partner in a Public Accounting Firm.<\/td>\n<\/tr>\n
Course Instructors<\/b><\/td>\n\u00a0<\/b><\/td>\n\n
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  1. Elly Suryani, SE., MSi., Ak., CA., CPA (Coordinator)<\/li>\n
  2. Annisa Nurbaiti, SE., MSi<\/li>\n
  3. Dedik Nur Triyanto, SE., MAcc<\/li>\n
  4. Ajeng Luthfiyatul Farida, SE., M.Akun<\/li>\n
  5. Dhian Wahyuni, SE., MSi<\/li>\n
  6. Ruri Octari Dinata, SE., MSA<\/li>\n
  7. Dwi Urip Wardoyo, SE., MM.Si<\/li>\n
  8. Ria Fransisca, SAk., MM<\/li>\n<\/ol>\n<\/td>\n<\/tr>\n
Course References<\/b><\/td>\n:<\/b><\/td>\n\n
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  1. \n
    Arens, Elder, Beasley, Hogan. Auditing and Assurance Services, 17th<\/sup> edition, 2020<\/span><\/div>\n<\/li>\n
  2. \n
    Theodorus M. <\/span>Tuanakota. ISA-Based Audit, 2013<\/span><\/div>\n<\/li>\n
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    Theodorus M. <\/span>Tuanakota. Contemporary Audit, 2015<\/span><\/div>\n<\/li>\n
  4. \n
    Hayes, Wallage, Gortemaker. Principles of Auditing, An Introduction to International Standard on Auditing, 3rd<\/sup> edition, 2014<\/div>\n<\/li>\n
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    Gray & <\/span>Manson. The Audit Process, <\/span>5th Edition<\/span>, 2016<\/div>\n<\/li>\n
  6. \n
    Indonesian Institute of Certified Public Accountants. Professional Standards for Public Accountants (SPAP), latest edition<\/div>\n<\/li>\n
  7. \n
    Indonesian Institute of Accountants. Financial Accounting Standards (SAK), latest edition<\/div>\n<\/li>\n
  8. \n
    Code of Ethics for Public Accountants, Indonesian Institute of Certified Public Accountants<\/span>, latest edition<\/div>\n<\/li>\n
  9. \n
    Law<\/span>, Government Regulations (PP)<\/span>, and Ministerial Regulations (PMK) on Public Accountants<\/span>, latest edition.<\/div>\n<\/li>\n<\/ol>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

    Source : onlinelearning.telkomuniversity.ac.id \u00a0 \u00a0 COURSE PROFILE AUDITING 2 + PRACTICUM \u00a0 Course Identification : Auditing 2 + Practicum (EAI374)5th Semester \/ 4 Credits \/ Accounting Study Program \u2013 FEB Short Description : This course explains the audit process for each accounting cycle, including how to apply audit procedures, complete the audit, and present the […]<\/p>\n","protected":false},"author":22,"featured_media":13996,"template":"","course-category":[183,190],"course-tag":[],"class_list":["post-15355","courses","type-courses","status-publish","has-post-thumbnail","hentry","course-category-mooc-en","course-category-mooc-fakultas-ekonomi-dan-bisnis-feb-en"],"acf":[],"_links":{"self":[{"href":"https:\/\/ocw-mirror.telkomuniversity.ac.id\/en\/wp-json\/wp\/v2\/courses\/15355","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ocw-mirror.telkomuniversity.ac.id\/en\/wp-json\/wp\/v2\/courses"}],"about":[{"href":"https:\/\/ocw-mirror.telkomuniversity.ac.id\/en\/wp-json\/wp\/v2\/types\/courses"}],"author":[{"embeddable":true,"href":"https:\/\/ocw-mirror.telkomuniversity.ac.id\/en\/wp-json\/wp\/v2\/users\/22"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ocw-mirror.telkomuniversity.ac.id\/en\/wp-json\/wp\/v2\/media\/13996"}],"wp:attachment":[{"href":"https:\/\/ocw-mirror.telkomuniversity.ac.id\/en\/wp-json\/wp\/v2\/media?parent=15355"}],"wp:term":[{"taxonomy":"course-category","embeddable":true,"href":"https:\/\/ocw-mirror.telkomuniversity.ac.id\/en\/wp-json\/wp\/v2\/course-category?post=15355"},{"taxonomy":"course-tag","embeddable":true,"href":"https:\/\/ocw-mirror.telkomuniversity.ac.id\/en\/wp-json\/wp\/v2\/course-tag?post=15355"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}