SYLLABUS & SAP

MB4014 – Financial Audit and Control

BACHELOR OF MANAGEMENT PROGRAM

SCHOOL OF BUSINESS AND MANAGEMENT
INSTITUT TEKNOLOGI BANDUNG
2019

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1. Mission of SBM ITB
SBM ITB has mission as follows:

“To educate students to be innovative leaders with an entrepreneurial mindset and to

develop and disseminate knowledge of business and management for the betterment of
business, government, and society”

2. Course Description
Different from Financial Accounting course that have been studied previously. In this course the
student must be able to prepare the financial statements and how to interpret them. The course of
Financial Audit and Control is about how to provide assurance that information is reliable. This
assurance provided through an audit process. The audit process and rationale for this assurance will
be studied in a legal and ethical context. This course is very important for students who will work as
auditors but it is also important for students who need information in audited financial statements.
Financial audits and controls are the elective courses. To enroll in this course, students must have
passed Financial Accounting and Financial Management.

3. Learning Goals and Objectives of Bachelor of Management

Bachelor of Management has learning goals and objectives as on Table 1 below. Fourth
column shows the LG/LO of study program attached to courses.

Table 1. Learning Goals and Objectives of Bachelor of Management

No Learning Goal Learning Objectives Course LG/LO

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4. Reading Material
-

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 5. The Course Schedule/ Plan
Table 3 present the class activities that are required to achieve the learning objectives of this course.

Table 3. Weekly Class Activities of Financial Audit and Control

Week/ Date/ Activities Lecturer

Module
Topic: Acip Sutardi, Asep Darmansyah
The Demand for Audit and Other Assurance Service
Sub-topic:
Nature of Auditing, Distinction between Auditing and Accounting, Economic
Demand for Auditing, Assurance Services.
Activity:
Monday 20 May Lecturing, Discussion, and Exercise.
2019 Description:
Describe assurance services, including auditing, and the role of certified public
accounting (CPA) firms and other organizations in performing audits.
Reference:
-

Topic: Acip Sutardi, Asep Darmansyah

The Demand for Audit and Other Assurance Service
Monday 20 May
Sub-topic:
2019
Types of Audits, Types of Auditors, and Sertified Public Accountant.
Activity:

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 Lecturing, Discussion, and Exercise.
Description:
Describe assurance services, including auditing, and the role of certified public
accounting (CPA) firms and other organizations in performing audits.
Reference:
-

Topic: Acip Sutardi, Asep Darmansyah

The CPA Profession
Sub-topic:
Certified Public Accounting Firms, Activities of CPA Firms, and Structure of CPA
Firms
Activity:
Monday 20 May Lecturing, Discussion, and Exercise.
2019 Description:
Describe assurance services, including auditing, and the role of certified public
accounting (CPA) firms and other organizations in performing audits.
Reference:
-

Topic: Acip Sutardi, Asep Darmansyah

The CPA Profession
Monday 20 May
Sub-topic:
2019
Sarbanes-Oxley Act and Public Company Accounting Oversight Board, securities
and Exchange commission, America Institute of Certified Public Accountant

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 (AICPA), International and U.S. Auditing Standards, Generally Accepted Auditing
Standards, Statements on
Activity:
Lecturing, Discussion, and Exercise.
Description:
Describe assurance services, including auditing, and the role of certified public
accounting (CPA) firms and other organizations in performing audits.
Reference:
-

Topic: Acip Sutardi, Asep Darmansyah

Audit Reports
Sub-topic:
Standard Unqualified Audit Report and Report on Internal Control Over Financial
Reporting Under Section 404 of the Sarbanes–Oxley Act
Activity:
Thursday 23 May Lecturing, Discussion, and Exercise.
2019 Description:
Provides a detailed discussion of audit reports, which are the final products of
audits.
Reference:
-

Thursday 23 May Topic: Acip Sutardi, Asep Darmansyah

2019 Audit Reports

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 Sub-topic:
Unqualified Audit Report with Explanatory Paragraph or Modified Wording and
Departures from an Unqualified Audit Report
Activity:
Lecturing, Discussion, and Exercise.
Description:
Provides a detailed discussion of audit reports, which are the final products of
audits.
Reference:
-

Topic: Acip Sutardi, Asep Darmansyah

Audit Reports
Sub-topic:
Materiality and Discussion of Conditions Requiring a Departure.
Activity:
Lecturing, Discussion, and Exercise.
Thursday 23 May
Description:
2019
Provides a detailed discussion of audit reports, which are the final products of
audits.
Reference:
-

Thursday 23 May Topic: Acip Sutardi, Asep Darmansyah

2019 Audit Reports

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 Sub-topic:
Auditor’s Decision Process for Audit Reports and International Accounting and
Auditing Standards
Activity:
Lecturing, Discussion, and Exercise.
Description:
Provides a detailed discussion of audit reports, which are the final products of
audits.
Reference:
-

Topic: Acip Sutardi, Asep Darmansyah

Professional Ethics
Sub-topic:
What Are Ethics?, Ethical Dilemmas, Special Need for Ethical Conduct in
Profession, and Code of Professional Conduct,
Activity:
Monday 27 May Lecturing, Discussion, and Exercise.
2019 Description:
Emphasize the regulation and control of CPA firms through ethical standards and
the legal responsibilities of auditors.
Reference:
-

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 Topic: Acip Sutardi, Asep Darmansyah
Professional Ethics
Sub-topic:
Independence, Independence Rule of Conduct and Interpretations, Other Rules
of Conduct, and Enforcement.
Activity:
Monday 27 May Lecturing, Discussion, and Exercise.
2019 Description:
Emphasize the regulation and control of CPA firms through ethical standards and
the legal responsibilities of auditors.
Reference:
-

Topic: Acip Sutardi, Asep Darmansyah

Legal Liability
Sub-topic:
Changed Legal Environment, Distinguishing Business Failure, Audit Failure and
Audit Risk, Legal Concepts Affecting Liability, and Liability to Clients.
Activity:
Monday 27 May
Lecturing, Discussion, and Exercise.
2019
Description:
Emphasize the regulation and control of CPA firms through ethical standards and
the legal responsibilities of auditors.
Reference:
-

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 Topic: Acip Sutardi, Asep Darmansyah
Legal Liability
Sub-topic:
Liability to Third Parties Under Common Law, Civil Liability Under the Federal
Securities Laws, Criminal Liability, The Profession’s Response to Legal Liability,
and Protecting Individual CPAs from Legal Liability
Activity:
Monday 27 May
Lecturing, Discussion, and Exercise.
2019
Description:
Emphasize the regulation and control of CPA firms through ethical standards and
the legal responsibilities of auditors.
Reference:
-

Topic: Acip Sutardi, Asep Darmansyah

Audit Responsibilities and Audit Objectives
Sub-topic:
Objective of Conducting an Audit of Financial Statements, Management’s
Responsibilities, Auditor’s Responsibilities, Financial Statement Cycles, and
Thursday 30 May
Setting Audit Objectives.
2019
Activity:
Lecturing, Discussion, and Exercise.
Description:
Deal with auditors’ and managements’ responsibilities, audit objectives, and
general concepts of evidence accumulation.

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 Reference:
-

Topic: Acip Sutardi, Asep Darmansyah

Audit Responsibilities and Audit Objectives
Sub-topic:
Management Assertions, Transaction-Related Audit Objectives, Balance-Related
Audit Objectives, Presentation and Disclosure-Related Audit Objectives, and
How Audit Objectives Are Met.
Activity:
Thursday 30 May
Lecturing, Discussion, and Exercise.
2019
Description:
Deal with auditors’ and managements’ responsibilities, audit objectives, and
general concepts of evidence accumulation.
Reference:
-

Topic: Acip Sutardi, Asep Darmansyah

Audit Evidence
Sub-topic:
Thursday 30 May
Nature of Evidence, Audit Evidence Decisions, and Persuasiveness of Evidence.
2019
Activity:
Lecturing, Discussion, and Exercise.
Description:

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 Deal with auditors’ and managements’ responsibilities, audit objectives, and
general concepts of evidence accumulation.
Reference:
-

Topic: Acip Sutardi, Asep Darmansyah

Audit Evidence
Sub-topic:
Types of Audit Evidence, and Audit Documentation.
Activity:
Lecturing, Discussion, and Exercise.
Thursday 30 May
Description:
2019
Deal with auditors’ and managements’ responsibilities, audit objectives, and
general concepts of evidence accumulation.
Reference:
-

Topic: Acip Sutardi, Asep Darmansyah

Audit Planning and Analytical Prosedures
Sub-topic:
Monday 17 June Planning, Accept Client and Perform Initial Audit Planning, Understand the
2019 Client’s Business and Industry.
Activity:
Lecturing, Discussion, and Exercise.
Description:

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 Study various aspects of audit planning in depth, including risk assessment and
auditors’ responsibility for detecting fraud.
Reference:
-

Topic: Acip Sutardi, Asep Darmansyah

Audit Planning and Analytical Prosedures
Sub-topic:
Assess Client Business Risk, Perform Preliminary Analytical Procedures, and
Summary of the Parts of Audit Planning
Activity:
Monday 17 June Lecturing, Discussion, and Exercise.
2019 Description:
Study various aspects of audit planning in depth, including risk assessment and
auditors’ responsibility for detecting fraud.
Reference:
-

Topic: Acip Sutardi, Asep Darmansyah

Audit Planning and Analytical Prosedures
Sub-topic:
Monday 17 June
Analytical Procedures and Five Types of Analytical Procedures
2019
Activity:
Audit Planning and Analytical Prosedures
Description:

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 Study various aspects of audit planning in depth, including risk assessment and
auditors’ responsibility for detecting fraud.
Reference:
-

Topic: Acip Sutardi, Asep Darmansyah

Audit Planning and Analytical Prosedures
Sub-topic:
Common Financial Ratios
Activity:
Lecturing, Discussion, and Exercise.
Monday 17 June
Description:
2019
Study various aspects of audit planning in depth, including risk assessment and
auditors’ responsibility for detecting fraud.
Reference:
-

Topic: Acip Sutardi, Asep Darmansyah

Materiality and Risk
Sub-topic:
Thursday 20 June
Materiality, Set Preliminary Judgment about Materiality.
2019
Activity:
Lecturing, Discussion, and Exercise.
Description:

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 Study various aspects of audit planning in depth, including risk assessment and
auditors’ responsibility for detecting fraud.
Reference:
-

Topic: Acip Sutardi, Asep Darmansyah

Materiality and Risk
Sub-topic:
Allocate Preliminary Judgment about Materiality to Segments and Estimate
Misstatement and Compare with Preliminary Judgment.
Activity:
Thursday 20 June Lecturing, Discussion, and Exercise.
2019 Description:
Study various aspects of audit planning in depth, incluing risk assessment and
auditors’ responsibility for detecting fraud.
Reference:
-

Topic: Acip Sutardi, Asep Darmansyah

Materiality and Risk
Sub-topic:
Thursday 20 June
Audit Risk, Audit Risk Model Components, and Assessing Acceptable Audit Risk
2019
Activity:
Lecturing, Discussion, and Exercise.
Description:

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 Study various aspects of audit planning in depth, including risk assessment and
auditors’ responsibility for detecting fraud.
Reference:
-

Topic: Acip Sutardi, Asep Darmansyah

Materiality and Risk
Sub-topic:
Assessing Inherent Risk and Relationship of Risks to Evidence and Factors
Influencing Risks.
Activity:
Thursday 20 June Lecturing, Discussion, and Exercise.
2019 Description:
Study various aspects of audit planning in depth, including risk assessment and
auditors’ responsibility for detecting fraud.
Reference:
-

Topic: Acip Sutardi, Asep Darmansyah

Audit of Internal Control
Sub-topic:
Monday 24 June
Internal Control Objectives, and Management and Auditor Responsibilities for
2019
Internal Control
Activity:
Lecturing, Discussion, and Exercise.

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 Description:
Study various aspects of audit planning in depth, including risk assessment and
auditors’ responsibility for detecting fraud.
Reference:
-

Topic: Acip Sutardi, Asep Darmansyah

Audit of Internal Control
Sub-topic:
COSO Components of Internal Control, and Obtain and Document
Understanding of Internal Control
Activity:
Monday 24 June Lecturing, Discussion, and Exercise.
2019 Description:
Study various aspects of audit planning in depth, including risk assessment and
auditors’ responsibility for detecting fraud.
Reference:
-

Topic: Acip Sutardi, Asep Darmansyah

Audit of Internal Control
Monday 24 June Sub-topic:
2019 Assess Control Risk and Tests of Controls
Activity:
Lecturing, Discussion, and Exercise.

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 Description:
Study various aspects of audit planning in depth, including risk assessment and
auditors’ responsibility for detecting fraud.
Reference:
-

Topic: Acip Sutardi, Asep Darmansyah

Audit of Internal Control
Sub-topic:
Decide Planned Detection Risk and Design Substantive Tests, Reporting on
Internal Control, and Evaluating, Reporting, and Testing Internal Control for
Nonpublic Companies.
Activity:
Monday 24 June
Lecturing, Discussion, and Exercise.
2019
Description:
Study various aspects of audit planning in depth, including risk assessment and
auditors’ responsibility for detecting fraud.
Reference:
-

Topic: Acip Sutardi, Asep Darmansyah

: Fraud Auditing
Thursday 27 June
Sub-topic:
2019
Types of Fraud, Conditions for Fraud, and Assessing the Risk of Fraud
Activity:

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 Lecturing, Discussion, and Exercise.
Description:
Study various aspects of audit planning in depth, including risk assessment and
auditors’ responsibility for detecting fraud.
Reference:
-

Topic: Acip Sutardi, Asep Darmansyah

Fraud Auditing
Sub-topic:
Corporate Governance Oversight to Reduce Fraud Risks, Responding to the Risk
of Fraud, Specific Fraud Risk Areas, and Responsibilities When Fraud is
Suspected.
Activity:
Thursday 27 June
Lecturing, Discussion, and Exercise.
2019
Description:
study various aspects of audit planning in depth, including risk assessment and
auditors’ responsibility for detecting fraud.
Reference:
-

Topic: Acip Sutardi, Asep Darmansyah

Thursday 27 June
Implications of Information Technology For The Audit Process
2019
Sub-topic:

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 How Technologies Improve Internal control and Assessing risk information
technology.
Activity:
Guest Lecture
Description:
Study various aspects of audit planning in depth, including risk assessment and
auditors’ responsibility for detecting fraud.
Reference:
-

Topic: Acip Sutardi, Asep Darmansyah

Implications of Information Technology For The Audit Process
Sub-topic:
Internal controls spesific to information technology, Impact of information
technology on the audit process, and Issues for different IT Environments.
Activity:
Thursday 27 June Guest Lecture
2019 Description:
study various aspects of audit planning in depth, including risk assessment and
auditors’ responsibility for detecting fraud.
Reference:
-

Monday 01 July Topic: Acip Sutardi, Asep Darmansyah

2019 Overall Audit Plan and Audit Program

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 Sub-topic:
Types of Tests
Activity:
Lecturing, Discussion, and Exercise.
Description:
Summarizes and integrates audit planning and audit evidence.
Reference:
-

Topic: Acip Sutardi, Asep Darmansyah

Overall Audit Plan and Audit Program
Sub-topic:
Types of Tests
Activity:
Monday 01 July Lecturing, Discussion, and Exercise.
2019 Description:
Summarizes and integrates audit planning and audit evidence.
Reference:
-

Topic: Acip Sutardi, Asep Darmansyah

Overall Audit Plan and Audit Program
Monday 01 July
Sub-topic:
2019
Selecting Which Types of Tests to Perform
Activity:

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 Lecturing, Discussion, and Exercise.
Description:
Summarizes and integrates audit planning and audit evidence.
Reference:
-

Topic: Acip Sutardi, Asep Darmansyah

Overall Audit Plan and Audit Program
Sub-topic:
Impact of Information Technology on Audit Testing and Evidence Mix.
Activity:
Monday 01 July Lecturing, Discussion, and Exercise.
2019 Description:
Summarizes and integrates audit planning and audit evidence.
Reference:
-

Topic: Acip Sutardi, Asep Darmansyah

Overall Audit Plan and Audit Program
Sub-topic:
Thursday 04 July Design of the Audit Program.
2019 Activity:
Lecturing, Discussion, and Exercise.
Description:
Summarizes and integrates audit planning and audit evidence.

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 Reference:
-

Topic: Acip Sutardi, Asep Darmansyah

Audit of The Sales and Collection Cycle : Test of Control, Substantive Tests of
Transaction, and Audit Sampling for Test of Control and Substantive Tests of
Transaction.
Sub-topic:
Accounts and Classes of Transactions in the Sales and Collection Cycle, Business
Functions in the Cycle and Related Documents and Records, Methodology for
Designing Tests of Controls and Substantive Tests of Transactions for Sales, and
Sales Returns and A
Thursday 04 July
Activity:
2019
Lecturing, Discussion, and Exercise.
Description:
Help you learn the methodology for designing tests of controls and substantive
tests of transactions audit procedures for sales, cash receipts, and the other
classes of transactions in the sales and collection cycle.
Reference:
-

Topic: Acip Sutardi, Asep Darmansyah

Thursday 04 July Audit of The Sales and Collection Cycle : Test of Control, Substantive Tests of
2019 Transaction, and Audit Sampling for Test of Control and Substantive Tests of
Transaction.

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 Sub-topic:
Methodology for Designing Tests of Controls and Substantive Tests of
Transactions for Cash Receipts, Audit Tests for the Write-off of Uncollectible
Accounts, Additional Internal Controls over Account Balances and Presentation
and Disclosure, and Effect of
Activity:
Lecturing, Discussion, and Exercise.
Description:
Help you learn the methodology for designing tests of controls and substantive
tests of transactions audit procedures for sales, cash receipts, and the other
classes of transactions in the sales and collection cycle.
Reference:
-

Topic: Acip Sutardi, Asep Darmansyah

Cmpleting the test in the sales and collection cycle: Accoount Receivable.
Sub-topic:
Methodology for Designing Tests of Details of Balances and Designing Tests of
Details of Balances
Thursday 04 July Activity:
2019 Lecturing, Discussion, and Exercise.
Description:
Presents the methodology for designing audit procedures for the audit of
accounts receivable and other account balances in the sales and collection cycle.
Reference:
-

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 Topic: Acip Sutardi, Asep Darmansyah
Cmpleting the test in the sales and collection cycle: Accoount Receivable.
Sub-topic:
Confirmation of Accounts Receivable and Developing Tests of Details Audit
Program.
Activity:
Monday 08 July Lecturing, Discussion, and Exercise.
2019 Description:
Presents the methodology for designing audit procedures for the audit of
accounts receivable and other account balances in the sales and collection cycle.
Reference:
-

Topic: Acip Sutardi, Asep Darmansyah

Audit Sampling for Test of Controls and Substantiive Test of Transaction.
Sub-topic:
Representative Samples, Statistical Versus Nonstatistical Sampling, Probabilistic
Versus Nonprobabilistic Sample Selection, Nonprobabilistic Sample Selection
Monday 08 July
Methods, and Probabilistic Sample Selection Methods
2019
Activity:
Lecturing, Discussion, and Exercise.
Description:
Deals with nonstatistical and statistical sampling methods for tests of controls
and substantive tests of transactions.

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 Reference:
-

Topic: Acip Sutardi, Asep Darmansyah

Audit Sampling for Test of Controls and Substantiive Test of Transaction.
Sub-topic:
Sampling for Exception Rates, Application of Nonstatistical Audit Sampling,
Statistical Audit Sampling, Sampling Distribution, and Application of Attributes
Sampling.
Activity:
Monday 08 July
Lecturing, Discussion, and Exercise.
2019
Description:
Deals with nonstatistical and statistical sampling methods for tests of controls
and substantive tests of transactions.
Reference:
-

Topic: Acip Sutardi, Asep Darmansyah

Audit Sampling for test of details of Balances
Sub-topic:
Monday 08 July Comparisons of Audit Sampling for Tests of Details of Balances and for Tests of
2019 Controls and Substantive Tests of Transactions, and Nonstatistical Sampling
Activity:
Lecturing, Discussion, and Exercise.
Description:

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 Covers audit sampling for tests of details of balances.
Reference:
-

Topic: Acip Sutardi, Asep Darmansyah

Audit Sampling for test of details of Balances
Sub-topic:
Monetary Unit Sampling, Variables Sampling, and Illustration Using Difference
Estimation.
Activity:
Thursday 11 July
Lecturing, Discussion, and Exercise.
2019
Description:
Covers audit sampling for tests of details of balances.
Reference:
-

Topic: Acip Sutardi, Asep Darmansyah

Audit of the Inventory and Warehousing Cycle.
Sub-topic:
Thursday 11 July Business Functions in the Cycle and Related Documents and Records and Parts
2019 of the Audit of Inventory
Activity:
Lecturing, Discussion, and Exercise.
Description:

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 Addresses the audit of the inventory and warehousing cycle, including physical
observation tests and the relationship of the inventory and warehousing cycle to
other cycles.
Reference:
-

Topic: Acip Sutardi, Asep Darmansyah

Audit of the Inventory and Warehousing Cycle.
Sub-topic:
Audit of Cost Accounting and Analytical Procedures
Activity:
Lecturing, Discussion, and Exercise.
Thursday 11 July Description:
2019 Addresses the audit of the inventory and warehousing cycle, including physical
observation tests and the relationship of the inventory and warehousing cycle to
other cycles.
Reference:
-

Topic: Acip Sutardi, Asep Darmansyah

Audit of the Inventory and Warehousing Cycle.
Thursday 11 July Sub-topic:
2019 Physical Observation of Inventory
Activity:
Lecturing, Discussion, and Exercise.

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 Description:
Addresses the audit of the inventory and warehousing cycle, including physical
observation tests and the relationship of the inventory and warehousing cycle to
other cycles.
Reference:
-

Topic: Acip Sutardi, Asep Darmansyah

Audit of the Inventory and Warehousing Cycle.
Sub-topic:
Audit of Pricing and Compilation and Integration of the Tests.
Activity:
Lecturing, Discussion, and Exercise.
Monday 15 July Description:
2019 Addresses the audit of the inventory and warehousing cycle, including physical
observation tests and the relationship of the inventory and warehousing cycle to
other cycles.
Reference:
-

Topic: Acip Sutardi, Asep Darmansyah

Audit of Cash and Financial Instrument
Monday 15 July
Sub-topic:
2019
Cash in the Bank and Transaction Cycles and Types of Cash Accounts
Activity:

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 Lecturing, Discussion, and Exercise.
Description:
Is the audit of cash balances, which is covered last because cash is affected by
the transactions in other cycles.
Reference:
-

Topic: Acip Sutardi, Asep Darmansyah

Audit of Cash and Financial Instrument
Sub-topic:
Audit of the General Cash Account
Activity:
Lecturing, Discussion, and Exercise.
Monday 15 July
Description:
2019
Is the audit of cash balances, which is covered last because cash is affected by
the transactions in other cycles.
Reference:
-

Topic: Acip Sutardi, Asep Darmansyah

Audit of Cash and Financial Instrument
Monday 15 July Sub-topic:
2019 Fraud-Oriented Procedures
Activity:
Lecturing, Discussion, and Exercise.

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 Description:
Is the audit of cash balances, which is covered last because cash is affected by
the transactions in other cycles.
Reference:
-

Topic: Acip Sutardi, Asep Darmansyah

Audit of Cash and Financial Instrument
Sub-topic:
Audit of the Imprest Payroll Bank Account and Audit of Imprest Petty Cash.
Activity:
Lecturing, Discussion, and Exercise.
Thursday 18 July
Description:
2019
Is the audit of cash balances, which is covered last because cash is affected by
the transactions in other cycles.
Reference:
-

Topic: Acip Sutardi, Asep Darmansyah

Audit Completion
Sub-topic:
Thursday 18 July
Perform Additional Tests for Presentation and Disclosure and Review for
2019
Contingent Liabilities and Commitments
Activity:
Lecturing, Discussion, and Exercise.

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 Description:
When auditors perform the other phases of an audit well, if they do a poor job
carrying out the completion phase, the quality of the audit will be low. When
auditors perform the planning phase and the two testing phases well, the
completion phase is typically relatively easy.
Reference:
-

Topic: Acip Sutardi, Asep Darmansyah

Audit Completion
Sub-topic:
Review for Subsequent Events and Final Evidence Accumulation
Activity:
Lecturing, Discussion, and Exercise.
Description:
Thursday 18 July
When auditors perform the other phases of an audit well, if they do a poor job
2019
carrying out the completion phase, the quality of the audit will be low. When
auditors perform the planning phase and the two testing phases well, the
completion phase is typically relatively easy.
Reference:
-

Topic: Acip Sutardi, Asep Darmansyah

Thursday 18 July
Audit Completion
2019
Sub-topic:

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 Evaluate Results and Issue the Audit Report
Activity:
Lecturing, Discussion, and Exercise.
Description:
When auditors perform the other phases of an audit well, if they do a poor job
carrying out the completion phase, the quality of the audit will be low. When
auditors perform the planning phase and the two testing phases well, the
completion phase is typically relatively easy.
Reference:
-

Topic: Acip Sutardi, Asep Darmansyah

Audit Completion
Sub-topic:
Communicate with the Audit Committee and Management Subsequent
Discovery of Facts.
Activity:
Lecturing, Discussion, and Exercise.
Monday 22 July
Description:
2019
When auditors perform the other phases of an audit well, if they do a poor job
carrying out the completion phase, the quality of the audit will be low. When
auditors perform the planning phase and the two testing phases well, the
completion phase is typically relatively easy.
Reference:
-

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 Topic: Acip Sutardi, Asep Darmansyah
Final Exam
Sub-topic:

Activity:
Monday 22 July
2019 Description:

Reference:
-

Topic: Acip Sutardi, Asep Darmansyah

Sub-topic:

Activity:
Monday 22 July
2019 Description:

Reference:
-

Monday 22 July Topic: Acip Sutardi, Asep Darmansyah

2019

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Sub-topic:

Activity:

Description:

Reference:
-

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6. Assessment Summary
Table 4. Assessment summary and weight of Financial Audit and Control
ASSESSMENT TASK DUE DATE

7. Grading Policy

Aspect %

TOTAL 100

8. Course Policy

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9. Lecture(S)/ Facilitator(S) Profile

Lecture Profile
1 Name : Acip Sutardi

E-mail : acip.sutardi@sbm-itb.ac.id

Office : Bandung

Short Profile

Acip is a Senior Lecturer at the School of Business and Management, Bandung Institute of
Technology (SBM-ITB). He is also a member of Business Risks and Finance expertise group.
He earned a master’s degree in Accounting from the University of Padjadjaran Bandung.
He has more than 17 years of teaching experience in Financial Accounting, Managerial
Accounting, and Auditing. He also has experience as an auditor, preparation of financial
statements and Accounting Information Systems. He was a consultant at the Ministry of
National Education of Indonesia in the field of Government Accounting. Acip’s research
interest are Islamic Accounting, Behavioral Accounting, Auditing and Professional Ethics,
Taxation, and Voluntary Disclosure. He also member of Institute of Indonesia Chartered
Accountants.

2 Name : Asep Darmansyah

E-mail : asep.darmansyah@sbm-itb.ac.id

Office : Bandung

Short Profile

Faculty

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