Beberapa Modul dibawah  ini merupakan bahan ajar / materi  kuliah untuk Program S1 Akuntansi & D3 Akuntansi , Program Pendidikan Profesi Akuntansi (PPAk) pada beberapa Fakultas Ekonomi / Sekolah Tinggi Ilmu Ekonomi (STIE) dan Program S2 Magister Manajemen (MM)  & Magister Akuntansi (MAKSI) di beberapa kampus Perguruan Tinggi tempat saya pernah mengajar.

Modul / bahan ajar yang sudah tersedia dibawah ini (ppt  & pdf file) dapat langsung diunduh (download).

Selamat membaca dan belajar. Semoga bermanfaat.

A. Pemeriksaan Intern (Internal Auditing) :

Materi kuliah sesuai Study Plan (RPS) Internal Auditing tahun 2020 :

  1. Week 1 : The Nature of  Internal Auditing 
  2. Week 2 : Control
  3. Week 3 : Risk Assessment
  4. Week 4 : Performing the Preliminary 
  5. Week 5 : Audit Programs
  6. Week 6 : Field Work
  7. Week 7 : Risk Based Internal Auditing
  8. Week 8 :  Audit Findings
  9. Week 9 : Working Papers
  10. Week 10 : Reports
  11. Week 11 : Establishing The Audit Activity & Selecting and Developing The Staff
  12. Week 12 : Controlling Audit Projects & Quality Assurance

13. Week 13 : Employee and Management Fraud

14. Week 14 : Dealing With People, Relationship with External Auditors, Relationship with Board of Directors    & Relationship with AuditCommittee

Berikut ini modul-modul Internal Auditing dari berbagai textbook Internal Auditing. Untuk menambah wawasan tentang internal auditing, beberapa modul akan dilengkapi dengan supplement sesuai dengan topik yang dibahas.

A.1. Internal Auditing, Sawyer, ed 5, 2003

Modul ini merupakan ikhtisar (summary) dari buku “Sawyer’s Internal Auditing : The  Practical of Modern Internal Auditing” karangan Lawrence B. Sawyer et. all, Edisi 5, IIA, 2003. Modul ini digunakan sebagai bahan ajar mata kuliah “Pemeriksaan Intern / Internal Auditing” di Trisakti School of Management (STIE) Trisakti Jakarta.

Modul yang sudah dapat didownload yaitu :

A.2. Brink’s Modern Internal Auditing: A Common Body of Knowledge, Robert R. Moeller, 8th Edition, John Wiley & Sons, 2015.


Table of Contents

Part One: Foundations of Modern Internal Auditing

Chapter 1 Significance of Internal Auditing in Enterprises Today: An Update

Chapter 2 An Internal Audit Common Body of Knowledge

Part Two: Importance of Internal Controls

Chapter 3 The COSO Internal Controls Framework

Chapter 4 COSO 17 Internal Control Principles

Chapter 5 Sarbanes-Oxley (Sox) and Beyond

Chapter 6 COBIT and other ISACA Guidance

Chapter 7 Enterprise Risk Management: COSO ERM

Part Three: Planning and Performing Internal Audits

Chapter 8 Performing Effective Internal Audits

Chapter 9 Standards for the Professional Practice of Internal Auditing

Chapter 10 Testing, Assessing, and Evaluating Audit Evidence

Chapter 11 Continuous Auditing and Computer Assisted Audit Techniques

Chapter 13 Areas to Audit: Establishing an Audit Universe and Audit Programs

Part Four: Organizing and Managing Internal Audit Activities

Chapter 14 Charters and Building the Internal Audit Function

Chapter 15 Establishing an Audit Universe and Performing Internal Audits

Chapter 16 Planning Audits and Understanding Project Management

Chapter 17 Documenting Audit Results Through Process Modeling and Workpapers

Chapter 18 Reporting Internal Audit Results

Part Five: Impact of Information Systems on Internal Auditing

Chapter 19 ITIL Best Practices, the IT Infrastructure and General Controls

Chapter 20 BYOD Practices and Social Media Internal Audit Issues

Chapter 21 Big Data and Enterprise Content Management

Chapter 22 Reviewing Application and Software Management Controls

Chapter 23 Cybersecurity, Hacking Risks, and Privacy Controls

Chapter 24 Business Continuity and Disaster Recovery Planning

Part Six: Internal Audit and Enterprise Governance

Chapter 25 Board Audit Committee Communications

Chapter 26 Ethics and Whistleblower Programs

Chapter 27 Fraud Detection and Prevention

Chapter 28 Internal Audit GRC Approaches and Other Compliance Requirements

Part Seven: The Professional Internal Auditor

Chapter 29 Professional Certifications: CIA, CISA, and More

Chapter 30 The Modern Internal Auditor as an Enterprise Consultant

Part Eight: The Other Sides of Auditing: Professional Convergence

Chapter 31 Quality Assurance Auditing and ASQ Standards

Chapter 32 Six Sigma and Lean Techniques for Internal Audit

Chapter 33 ISO and Worldwide Internal Audit Standards

Chapter 34 A CBOK for the Modern Internal Auditor

A.3. Internal Audit Handbook

Internal Audit Handbook

Management with the SAP®-Audit Roadmap

Editors: Kagermann, H., Kinney, W., Küting, K., Weber, C.-P. (Eds.)

About This Book

The “Internal Audit Handbook” is a comprehensive, up-to-date presentation of the tasks and challenges facing internal audit. The handbook is based on the audit work of SAP®’s global internal audit department, which obtained the highest score available, “Generally Conforms,” during a quality assessment review performed by the Institute of Internal Auditors. It presents the Audit Roadmap, the process model of internal auditing developed at SAP®, describing all stages of an audit. The in-depth description provides information on issues such as the identification of audit fields, the annual audit planning, the organization and execution of audits as well as reporting and follow-up. The handbook also discusses management-related subjects, e.g. the organizational structure of an internal audit department. Separate chapters are dedicated to special topics like IT or SOX audits. Since the handbook is based on practical experience and gives numerous examples from audit practice it may serve as a guide to internal auditing for persons new in the field as well as provide experienced internal audit professionals with new insights.

Table of Content Internal Audit Handbook

Ch 1 -A Conceptual Basis of Internal Audit

A.4. The Internal Auditing Handbook, 3rd Edition

ISBN: 978-0-470-51871-7
1088 pages
April 2010

Author Information

K H Spencer Pickett MSc FCCA MIIA FIIA CFE ASSOC.CIPD (London, UK) is a course director specialising in internal audit, risk management and fraud awareness training. Spencer has authored 12 books published by John Wiley and Sons (Inc and UK). He is a member of ACCA Corporate Governance and Risk Management Committee, a member of ACCA Internal Audit Members Network, and is an executive committee member of the UK’s Control Risk Self Assessment Forum.


The first edition of The Internal Auditing Handbook received wide acclaim from readers and became established as one of the definitive publications on internal auditing. The second edition was released soon after to reflect the rapid progress of the internal audit profession. There have been a number of significant changes in the practice of internal auditing since publication of the second edition and this revised third edition reflects those changes. The third edition of The Internal Auditing Handbook retains all the detailed material that formed the basis of the second edition and has been updated to reflect the Institute of Internal Auditor’s (IIA) International Standards for the Professional Practice of Internal Auditing. Each chapter has a section on new developments to reflect changes that have occurred over the last few years. The key role of auditors in reviewing corporate governance and risk management is discussed in conjunction with the elevation of the status of the chief audit executive and heightened expectations from boards and audit committees. Another new feature is a series of multi-choice questions that have been developed and included at the end of each chapter.This edition of The Internal Auditing Handbook will prove to be an indispensable reference for both new and experienced auditors, as well as business managers, members of audit committees, control and compliance teams, and all those who may have an interest in promoting corporate governance.

Table of Contents

1 Introduction

2 Corporate Governance Perspectives

3 Managing Risk

4 Internal Controls

5 The Internal Audit Role

6 Professionalism

7 The Audit Approach

8 Setting an Audit Strategy

9 Audit Field Work

10 Meeting the Challenge

A.5. Internal Auditing: Assurance & Advisory Services, Fourth Edition

Picture of Internal Auditing: Assurance & Advisory Services, Fourth Edition

Internal Auditing: Assurance & Advisory Services, Fourth Edition

By: Urton L. Anderson, PhD, CIA, CFSA, CCEP; Michael J. Head, CIA, CPA, CISA, CMA; Sridhar Ramamoorti, PhD, CIA , CFSA, CGAP, CRMA; Cris Riddle, MA, CIA, CRMA; Mark Salamasick, CIA, CISA, CRMA, CSP; Paul J. Sobel, CIA, CRMA

Internal Auditing: Assurance & Advisory Services, Fourth Edition, is a comprehensive textbook designed to teach students the fast-growing global profession of internal auditing.


Written through the collaboration of educators and practitioners, this textbook serves as a cornerstone for internal audit education. It covers key fundamentals of internal auditing that can be applied in an ever-changing business world, serving as a reference and training tool for internal audit practitioners.

The textbook is completely aligned to The IIA’s Code of Ethics and International Standards for the Professional Practice of Internal Auditing. The fourth edition includes online student and instructor tools that include case studies and leading generalized audit software packages and knowledge content from ACL, CaseWare IDEA, Wolters Kluwer’s TeamMate, and Protiviti’s KnowledgeLeader®. Supplemental teaching materials are available for instructors upon request.


  • The latest release of The IIA’s International Professional Practices Framework (IPPF) and the Committee of Sponsoring Organizations of the Treadway Commission’s (COSO’s) exposure draft of the Enterprise Risk Management – Aligning Risk with Strategy and PerformanceFramework.
  • Emerging developments in technology, including a heightened focus on cybersecurity and the impact of associated risks to organizations.
  • The latest information and data from the new COSO Fraud Risk Management Guide and data from the Association of Certified Fraud Examiners (ACFE).
  • A robust discussion of the benefits of using data analytics to provide assurance as part of internal audit activities.
  • Wolters Kluwer’s latest version of TeamMate audit management software enhancements with improved case studies in end-of-chapter material as applicable.
  • Protiviti’s resource, KnowledgeLeader®, which has been integrated throughout the content in the form of relevant case study material at the end of each chapter, encouraging students to conduct further research and apply critical-thinking skills.

Previous editions have been translated into French, Spanish, and Japanese and adopted by many universities around the world. This fourth edition promises to build on the success of this bestseller, significantly contributing to the internal audit profession’s body of knowledge and introducing students to the dynamic world of internal auditing.

A.6. Audit Operasional (Operational Auditing)

A.6.1  The operational auditing handbook : auditing business processes

Author   : Chambers, Andrew D.
Other Authors : Rand, G. K. (Graham K.)

Published : Chichester ; New York : J. Wiley, c1997.

Physical Description: xii, 532 p. : ill. ; 26 cm. + 1 computer disk (3 1/2 in.)

Notes : System requirments for computer disk: IBM PC with Word for Windows., Includes bibliographical references (p. [523]-525) an index.

Technical Details: System requirements for accompanying computer disk: PC format using Word for Windows version 6.
Language: English

ISBN : 0471970603 (acid-free paper)

0470744766-2-Table of Content-Operational Auditing

Table of Contents :

1. Approaches to Operational Auditing

2. Evaluating Operational Performance

3. Developing Operational Review Programmes for Managerial and Audit Use

4. Internal Control and the Review of the Control Environment

5. Auditing Subsidiaries and Remote Operating Units

6. Auditing the Finance and Accounting Functions

7. Auditing Contracts and the Purchasing Function

8. Auditing Operations and Resource Management

9. Auditing Marketing and Sales

10. Auditing Distribution

11. Auditing Personnel and Management Development

12. Auditing Research and Development

13. Auditing Information Technology

14. Auditing Security

15. Auditing Environmental Responsibility

16. Alternative Views of the Business for Review Purposes

17. Topical Business/Management Techniques and their Impact on Control and Audit

App. 1. Useful contacts

App. 2. Relevant Standards, Guidelines, Directives, etc

App. 3. Abbreviations.

App. 4. Internal Control – A Guide for Management and Staff (Long Version)

App. 5. Internal Control – A Guide for Management and Staff (Short Version)

App. 6. Board Policy Statement on Fraud

App. 7. Example Statement of Corporate Principles

App. 8. Example Code of Business Conduct

App. 9. Example Code of Ethical Conduct on Scientific and Environmental Matters

App. 10. Example Letter of Representation on Internal Control

App. 11. High-level Consideration of Risk and Control Issues for a Range of IT Related Activities with Illustrative Controls

A.6.2.  The Operational Auditing Handbook: Auditing Business and IT Processes

The Operational Auditing Handbook (eBook, PDF) - Chambers, Andrew; Rand, Graham

Author Biography :

Andrew Chambers is Professor of Internal Auditing at London South Bank University and Professor Emeritus of Cass Business School, London. He runs Management Audit LLP specializing in auditing and corporate governance work, and is a member of the international Internal Audit Standards Board.

Graham Rand specializes in IT auditing, risk management and operational review. His career, in the UK and overseas, has featured involvement in a range of organizations, principally in the electrical retail, financial services and public sectors. Much of his current consultancy is on Information Management, Records Management, IT Security and providing support on the development of Risk Management and Information Security environments.

Editor(s): Andrew Chambers, Graham Rand

Published Online: 28 AUG 2015 11:42PM EST

Print ISBN: 9780470744765

Online ISBN: 9781119991083

DOI: 10.1002/9781119991083

About This Book :

Never out of print since 1997, and substantially updated for this second edition, The Operational Auditing Handbook has earned an international reputation as a hands-on, practical manual for internal auditors and managers to enable them to carry out audits and reviews of a wide range of business activities including:

  • Finance and accounting
  • Sarbanes-Oxley compliance
  • Purchasing
  • Operations and production
  • Marketing and sales
  • Distribution
  • Personnel and management development
  • Research and development
  • Information technology
  • Security
  • Environmental responsibility
  • Subsidiaries and remote operating units

The Operational Auditing Handbook clarifies the underlying issues, risks and objectives for a wide range of operations and activities and is a professional companion, with many checklists, for those who design self-assessment and audit programmes of business processes in all sectors.  Reflecting the strategic importance of information technology today, this second edition is considerably expanded in this area with leading edge material. Other completely new material includes clear, authoritative guidance on how to achieve effective of governance, risk management and internal control processes.

Table of Contents :

Part I: Understanding Operational Auditing

Chapter 1 Approaches to Operational Auditing (pages 1–26)

Chapter 2 Business Processes (pages 27–39)

Chapter 5 Risk Management Processes (pages 95–115)

Part II: Part II: Auditing Key Functions

Part III: Part III: Auditing Information Technology

Chapter 22 Auditing Information Technology (pages 477–488)

Chapter 23 IT Strategic Planning (pages 489–492)

Chapter 24 IT Organisation (pages 493–501)

Chapter 25 IT Policy Framework (pages 496–501)

Chapter 26 Information Asset Register (pages 502–510)

Chapter 27 Capacity Management (pages 511–513)

Chapter 28 Information Management (IM) (pages 514–523)

Chapter 29 Records Management (RM) (pages 524–541)

Chapter 30 Knowledge Management (KM) (pages 542–553)

Chapter 31 IT Sites and Infrastructure (Including Physical Security) (pages 554–558)

Chapter 32 Processing Operations (pages 559–561)

Chapter 33 Back-up and Media Management (pages 562–565)

Chapter 34 Removable Media (pages 566–569)

Chapter 35 System and Operating Software (Including Patch Management) (pages 570–575)

Chapter 36 System Access Control (Logical Security) (pages 576–579)

Chapter 37 Personal Computers (Including Laptops and PDAs) (pages 580–584)

Chapter 38 Remote Working (pages 585–589)

Chapter 39 Email (pages 590–597)

Chapter 40 Internet Usage (pages 598–604)

Chapter 41 Software Maintenance (Including Change Management) (pages 605–608)

Chapter 42 Networks (pages 609–612)

Chapter 43 Databases (pages 613–615)

Chapter 44 Data Protection (pages 616–626)

Chapter 45 Freedom of Information (pages 627–635)

Chapter 46 Data Transfer and Sharing (Standards and Protocol) (pages 636–644)

Chapter 47 Legal Responsibilities (pages 645–647)

Chapter 48 Facilities Management (pages 648–650)

Chapter 49 System Development (pages 651–654)

Chapter 50 Software Selection (pages 655–657)

Chapter 51 Contingency Planning (pages 658–660)

Chapter 52 Human Resources Information Security (pages 661–666)

Chapter 53 Monitoring and Logging (pages 667–670)

Chapter 54 Information Security Incidents (pages 671–679)

Chapter 55 Data Retention and Disposal (pages 680–687)

Chapter 56 Electronic Data Interchange (EDI) (pages 688–690)

Chapter 57 Viruses (pages 691–693)

Chapter 58 User Support (pages 694–695)

Chapter 59 Bacs (pages 696–698)

Chapter 60 Spreadsheet Design and Good Practice (pages 699–706)

Chapter 61 IT Health Checks (pages 707–709)

Chapter 62 IT Accounting (pages 710–711

SUPPLEMENT  of Internal Auditing :

  1. 2012 IIA-standards-update-iiasb-oct-2012
  2. Standard of Quality – IIA
  3. IPPF-Standards-Exposure-Survey-Results-Presentation-IIA 2016
  4. SIPPAI_Rev Oct 2016_IPPF-Standards-2017-Indonesian
  5. Getting to Know Internal Auditing_The Profession that Makes a Difference_2016_IIA
  6. IPPF-Standards-2017
  7. IPPF 2013 English – International Standards for The Professional Practice of Internal Auditing
  10. http://Model Internal Audit Activity Charter-1-IIA
  16. Guide to Internal_Audit-FAQs-2n_Edition_2009_Protiviti
  17. Peran Internal Auditor Menghadapi Krisis Finansial Global
  18. Internal-Audit-Around-the-World-IIARF-CBOK-2014
  20. Merancang IT Governance dengan COBIT dan Sarbanes –Oxley dalam Konteks Budaya Indonesia
  21. KNKG-Proceeding Whistleblower System 180408_20091130151127

B. Akuntansi Keuangan Lanjutan (Advanced Accounting) II.

Modul ini telah saya gunakan sebagai materi pengajaran mata kuliah “Akuntansi Keuangan Lanjutan II/Advanced Accounting II” di Kelas Karyawan pada Fakultas Ekonomi (FE) Universitas Mercu Buana Jakarta .

1. Modul-1-AKL2- Penggabungan Usaha (Business Combination)-I

2. Modul-2-AKL2- Penggabungan Usaha (Business Combination)-II.

3. Modul-3-AKL2- Investasi dalam Saham (Stock Investment)-I.

4. Modul-4-AKL2- Investasi dalam Saham (Stock Investment)-II.

5. Modul-5-AKL2- Laporan Keuangan Konsolidasi (Consolidated Financial Statement)-I.

6. Modul-6-AKL2- Laporan Keuangan Konsolidasi (Consolidated Financial Statement)-II.

7. Modul-7-AKL2- Laporan Keuangan Konsolidasi (Consolidated Financial Statement)-III.

8. Modul-8-AKL2- Intercompany Profit Transaction-Inventory.

9. Modul-9-AKL2- Intercompany Profit Transaction-Fixed Asset-I.

10. Modul-10-AKL2- Intercompany Profit Transaction-Fixed Asset-II.

11. Modul-11-AKL2- Intercompany Profit Transaction-Bonds.

12. Modul-12-AKL2- Consolidation-Change of Ownership Interest.

13. Modul-13-AKL2- Consolidation Theory- Push Down Accounting & Corporate Joint Ventures.

14. Modul-14-AKL2- Foreign Currency Financial Statement

C. Akuntansi Keuangan (Financial Accounting)

Modul ini telah saya gunakan sebagai materi pengajaran mata kuliah “Akuntansi Keuangan / Financial Accounting” sejak tahun 2010 untuk Program MAKSI-Magister Akuntansi (Accounting Magister Program) di Pasca Sarjana Universitas Budi Luhur Jakarta.

1. Modul-1-Financial Accounting- Conceptual Framework of Financial Reporting-2013 Revised

2. Modul-2-Financial Accounting- The Financial Statement Part I – Statament of Financial Position- Balance Sheet-2013 Revised

3. Modul-03-Financial Accounting- The Financial Statement Part II-The Statement of Comprehensive Income-Profit Loss Statement-2013 Revised

4. Modul-4-Financial Accounting- The Financial Statement Part III – Statement of Cash Flow

5. Modul-5-Financial Accounting- Financial Accounting & Accounting Standard

6. Modul-6-Financial Accounting- Full Disclosure in Financial Reporting

7. Modul-7-Financial Accounting- Accounting Change  Accounting Policy & Error Analysis

8. Modul-8-Financial Accounting- Financial Statement Analysis

9. Modul-9-Financial Accounting- Public Sector Accounting

10. Modul-10-Financial Accounting- Governmental Accounting

11. Modul-11-Financial Accounting- Accounting for Small Medium-sized Entities-SMEs

D. Akuntansi Sektor Publik  (Public Sector Accounting).

Modul Akuntansi Sektor Publik ini saya susun, sebagai bahan ajar mata kuliah Akuntansi Sektor Publik / Public Sector Accounting di Fakultas Ekonomi  Universitas Mercu Buana dan STIE Trisakti / Trisakti School of Management (TSM) Jakarta.

E. Akuntansi Keuangan Menengah   (Intermediate Accounting) 1 & 2.

Modul Intermediate Accounting 1, ini merupakan bahan presentasi dari buku Intermediate Accounting IFRS Edition Vol 1 karangan Kieso, Weygandt & Warfield (KWW) yang disiapkan oleh (prepared by) Coby Harmon, University of California, Santa barbara, John Wiley & Sons, 2011 sebagai referensi pada mata kuliah “Akuntansi Keuangan Menengah I / Intermediate Accounting I” di Fakutas Ekonomi Universitas Trisakti Jakarta.


Ch01 -Intermediate Accounting IFRS Edition-Vol 1- Financial Reporting and Accounting Standard
Ch02 – Intermediate Accounting IFRS Edition-Vol 1-Conceptual framework for Financial Reporting

Ch03 – Intermediate Accounting IFRS Edition-Vol 1-The Accounting Information System

Ch04 – Intermediate Accounting IFRS Edition-Vol 1-Income Statemen and Related Information

Ch05 – Intermediate Accounting IFRS Edition-Vol 1-Statement of Financial Position and statement of Cash Flows

Ch06 – Intermediate Accounting IFRS Edition-Vol 1-Accounting and The Tome Value of money

Ch07 – Intermediate Accounting IFRS Edition-Vol 1-Cash and Receivables

Ch08 – Intermediate Accounting IFRS Edition-Vol 1-Valuation of Inventories :  Cost-Basis Approach

Ch09 – Intermediate Accounting IFRS Edition-Vol 1-Inventories : Additional Valuation Issues

Ch10 – Intermediate Accounting IFRS Edition-Vol 1-Acquisition and Disposition of Property Plant & Equipment

Ch11 – Intermediate Accounting IFRS Edition-Vol 1-Depreciation,  Impairments  & Depletion

Ch12 – Intermediate Accounting IFRS Edition-Vol 1-Intangible Assets

Ch13 – Intermediate Accounting IFRS Edition-Vol 1- Current Liabilities Provisions and Contingencies

Ch14- Intermediate Accounting IFRS Edition-Vol 1-  Non-Current Liabilities

Sudah ada yang edisi 2 : 

The Second Edition of Intermediate Accounting: IFRS Edition, by Donald E. Kieso, Jerry J. Weygandt, and Terry D. Warfield (KWW), provides the tools global accounting students need to understand what IFRS is and how it is applied in practice. The emphasis on fair value, the proper accounting for financial instruments, and the new developments related to leasing, revenue recognition, and financial statement presentation are examined in light of current practice.

New Global Accounting Insights highlight the important differences that remain between IFRS and US GAAP, and discuss the ongoing joint convergence efforts to resolve them. Comprehensive, up-to-date, and accurate, Intermediate Accounting: IFRS Edition includes proven pedagogical tools, designed to help students learn more effectively and to answer the changing needs of this course

Intermediate Accounting: IFRS Edition, 2nd Edition (EHEP003226) cover image

Table of Contents

1 Financial Reporting and Accounting Standards. 
KWW-Intermediate Accounting IFRS-2e-ch01
2 Conceptual Framework for Financial Reporting.
KWW-Intermediate Accounting IFRS-2e-ch02
3 The Accounting Information System.
KWW-Intermediate Accounting IFRS-2e-ch03
4 Income Statement and Related Information.
KWW-Intermediate Accounting IFRS-2e-ch04
5 Statement of Financial Position and Statement of Cash Flows.
KWW-Intermediate Accounting IFRS-2e-ch05
6 Accounting and the Time Value of Money.
7 Cash and Receivables.
8 Valuation of Inventories: A Cost-Basis Approach.
9 Inventories: Additional Valuation Issues.
10 Acquisition and Disposition of Property, Plant, and Equipment.
11 Depreciation, Impairments, and Depletion.
12 Intangible Assets.
13 Current Liabilities, Provisions, and Contingencies.
14 Non-Current Liabilities.
15 Equity.
16 Dilutive Securities and Earnings per Share.
17 Investments.
18 Revenue Recognition.
19 Accounting for Income Taxes.
20 Accounting for Pensions and Postretirement Benefits.
21 Accounting for Lease.
22 Accounting Changes and Error Analysis.
23 Statement of Cash Flows.
24 Presentation and Disclosure in FinancialReporting.
A Specimen Financial Statements: Marks and SpencerGroup plc A-1.
B Specimen Financial Statements: adidas AG B-1.
C Specimen Financial Statements: Puma SE C-1.

New To This Edition

  • Updated discussion in Chapter 2: Conceptual Framework for Financial Reporting of the IASB’s guidance related to the use of fair value in financial statements.
  • Chapter 4: Income Statement contains new sections on the one statement and two statement formats for reporting components of other comprehensive income.
  • All-new Chapter 18: Revenue Recognition added to reflect the very recent IFRS on revenue recognition.
  • Chapter 23: Statement of Cashflows has been reorganized to prioritize relevant methods of preparing statements.
  • New Videos available on WileyPLUS include Lectures with Terry Warfield, Solution Walkthroughs, Applied Skills, and PowerPoint Lectures, all of which walk students through problem solving skills while introducing them to key concepts.
  • Flash Cards and Crossword Puzzles offer additional review focusing on key terminology and concepts in each chapter.


1. Update-to-intermediate-accounting-ifrs-edition-kieso-weygandt-and-warfield-2011

2. Supplement -IFRS-The Conceptual Framework for Financial Reporting-2011-IASB

F. Pemeriksaan Akuntan   (Auditing) I & 2.

Modul Auditing ini merupakan materi kuliah “Auditing 1 & 2” di Program S1 Akuntansi pada Fakultas Ekonomi Universitas Trisakti dan Trisakti School of Management (STIE) Trisakti Jakarta.

F.1 . The Audit Process (Principles, Practice and Cases)

The Audit Process (Principles, Practice and Cases) - 9781408081709

The Audit Process (Principles, Practice and Cases)

 2015 ISBN 9781408081709Edition 6 832 Pages, Published: 2015


Iain Gray / Formerly Principal Lecturer and Head of Auditing, Sheffield Hallam University
Stuart Manson / Professor of Accounting, University of Essex
Louise Crawford / Senior Lecturer of Accounting, University of Dundee


The sixth edition of The Audit Process has been updated to include the latest changes in international accounting, auditing and financial reporting standards. The new edition features new questions from some of the most prominent exam boards including ACCA and Chartered Accountants Ireland and a new chapter on corporate governance and responsibility. This edition also welcomes on board Louise Crawford, who brings with her a wealth of experience and knowledge. This text is suitable for students studying auditing and assurance services on accounting, finance and business degrees.

New to Edition

  • More focus on corporate governance, highlighting the increasing importance of this topic.
  • Updated Questions from exam boards allow students to practice the types of questions they will face when sitting exams.
  • The latest changes made to international accounting, auditing and financial reporting standards are included in this new edition to ensure that students are learning the latest standards.
  • A fuller discussion of audit quality and going concern and a new section on the audit of charities.

Table of contents

1 Why are auditors needed?

Auditing-Gray-2015-Ch 1 Why are auditors needed
2 An overview of the postulates and concepts of auditing

Auditing-Gray-2015-Ch 2 An Overview of the postulates and concepts of auditing 

ch 02 add-Auditing-gray 6ed-2015
3 The meaning and importance of auditor independence: factors affecting independence and measures to attain it

Auditing-Gray-2015- Ch3 The meaning and importance of auditor independence 

ch 03-add-Auditing-Gray 6ed-2105
4 Audit regulation

Auditing-Gray-2015-Ch 4 Audit regulation 

ch 04-add-Auditing-Gray 6ed-2015
5 The risk-based approach to audit: audit judgement

Auditing-Gray-2015-Ch5 The risk-based approach to audit – audit adjustment 

ch 05-Add-Auditing-Gray 6ed-2015
6 The search for evidence explained

Auditing-Gray-2015- Ch 6 The search for evidence explained 

ch 06-Add-Auditing-Gray 6ed-2015
7 Systems work: basic ideas 1

Auditing-Gray-2015-Ch 7 Systems work basic ideas 1 

ch 07-Add-Auditing-Gray 6ed-2015
8 Systems work: basic ideas 2

Auditing-Gray-2015-Ch 8 System work basic ideas 2 

ch 08-add-Auditing-Gray 6ed-2015
9 Testing and evaluating systems

Auditing-Gray-2015-Ch 9 Testing & Evaluation of systems 

ch 09-add-Auditing-Gray 6ed-2015
10 Substantive testing, computer-assisted audit techniques and audit programmes

Auditing-Gray-2015-Ch 10 Substantive testing computer-assisted audit techniques and audit programmes 

ch 10-add-Auditing-Gray 6ed-2015
11 Sampling and materiality

Auditing-Gray-2015-Ch 11 Sampling and materiality
12 Final work: general principles, analytical review of financial statements, non-current assets and trade receivables

Auditing-Gray-2015-Ch 12-Final work general principles analitical review of FS non current assets & trade receivables 

ch 12-Add-Auditing-Gray 6ed-2015
13 Final work: specific problems related to inventories, construction contracts, trade payables and financial liabilities

Auditing-Gray-2015-Ch 13 Final work spesific problems related to Inventories contruction contract trade payables & financial liabilities

ch 13-Add-Auditing-gray 6ed-2015

14 Final review: post-balance sheet period, provisions, contingencies, letter of representation

Auditing-Gray-2015-Ch 14 Final review post-balance sheet period provisions contingencies letter of representation

ch 14-Add-Auditing-gray 6ed-2015

15 Assurance engagements and internal audit

Auditing-Gray-2015-Ch 15 Assurance engagements & internal audit

ch 15-Add-Auditing-Gray 6ed-2015

16 The auditors’ report

Auditing-Gray-2015-Ch 16 The auditors report

ch 16-Add-Auditing-Gray 6ed-2015

17 Fraud and going concern

Auditing-Gray-2015-Ch 17 Fraud & Going concern
18 The audit expectations gap and audit quality

Auditing-Gray-2015-Ch 18 Corporate governance Auditing-Gray-2015-Ch 18 The audit expectations gap & audit quality

ch 18-Add-Auditing-Gray 6ed-2015

19 Corporate governance

Auditing-Gray-2015-Ch 19 Corporate governance
20 The auditor and liability under the law
21 Issues in auditing
22 Examination hints and final remarks

F.2. Auditing : AEB, 15e,2013.

Table of Contents

1. The Demand for Audit and Other Assurance Services
2. The CPA Profession
3. Audit reports
4. Professional Ethics
5. Legal Liability

6. Audit Responsibilities and Objectives
7. Audit Evidence
8. Audit Planning and Analytical Procedures
9. Materiality and Risk
10. Internal Control, Control Risk, and Section 404 Audits
11. Fraud Auditing
12. The Impact of Information Technology on the Audit Process
13. Overall Audit Strategy and Audit Program


14. Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions. AEB-aud15e_ppt_14_ge
15. Audit Sampling for Tests of Controls and Substantive Tests of Transactions. AEB-aud15e_ppt_15_ge
16. Completing the Tests in the Sales and Collection Cycle: Accounts Receivable. AEB-aud15e_ppt_16_ge
17. Audit Sampling for Tests of details of Balances. AEB-aud15e_ppt_17_ge


18. Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable.

19. Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts.

20. Audit of the Payroll and Personnel Cycle.

21. Audit of the Inventory and Warehousing Cycle.

22. Audit of the Capital Acquisition and Repayment.

23. Audit of Cash and Financial Instruments.



24. Completing the Audit.



25. Other Assurance Services.

26. Internal and Governmental Financial Auditing and Operations Auditing.


hardcover  Edition :

ISBN: 9780133125634 / 0133125637Auditing and Assurance Services, by Arens, 15th Edition 15 w/CDBY: Arens, Alvin A., EDITION: 15 W/cd, BINDING: Hardcover, PUBLISHER: Pearson

Auditing and Assurance Services with ACL Software CD (15th Edition) (Hardcover), By: Alvin A. Arens, Randal J. Elder, Mark S. Beasley

Auditing and Assurance Services, by Arens, 15th Edition 15 w/CD 9780133125634

F.3 . Auditing : WP, 18e,2012, chapter 1 s/d 18

Principles of Auditing & Other Assurance Services, 18/e, O. Ray Whittington, DePaul University-School of Accountancy & MIS, Kurt Pany, Arizona State University, ISBN: 007811103x, Copyright year: 2012.

Bahan presentasi pdf file dari buku “Principles of Auditing & Other Assurance Services, 18/e, karangan  Ray Whittington, DePaul University-School of Accountancy & MIS dan Kurt Pany , Arizona State University (WP), yang diterbitkan oleh McGraw-Hill Higher Education,ISBN: 007811103x, Copyright year: 2012. Modul ini sebagai referensi tambahan dalam belajar Auditing 1 & 2.

Berikut file-file  yang bisa didownload :

1. WP-18e-2012-Chap001-The Role of Public Accountant in the American Economy

2. WP-18e-2012-Chap002-Professional Standard

3. WP-18e-2012-Chap003-Professional Ethics

4. WP-18e-2012-Chap004-Legal Liabilities of CPAs

5. WP-18e-2012-Chap005-Audit Evidence and Documentation

6. WP-18e-2012-Chap006-Audit Planning Understanding The Client Assesing Risk & Responding

7. WP-18e-2012-Chap007-Internal Control

8. WP-18e-2012-Chap008-Consideration of Internal Control in an Information Technology Environment

9. WP-18e-2012-Chap009-Audit Sampling

10. WP-18e-2012-Chap010-Cash and Financial Investment.

11. WP-18e-2012-Chap011-Account Receivable Notes Receivable and Revenue.

12. WP-18e-2012-Chap012-Inventories & Cost of Good Sold.

13. WP-18e-2012-Chap013-Property Plant Equipment Depreciation & Depletion.

14. WP-18e-2012-Chap014-Account Payable and Other Liabilities.

15. WP-18e-2012-Chap015-Debt & Equity Capital.

16. WP-18e-2012-Chap016-Auditing Operations and Completing the Audit.

17. WP-18e-2012-Chap017-Auditor Report.

18. WP-18e-2012-Chap018-Integrated Audits of Public Company

F.4 . Auditing & Assurance Services: A Systematic Approach10th Edition

William F. Messier, University of Nevada, Las Vegas
Steven M. Glover, Brigham Young University
Douglas F. Prawitt, Brigham Young University
ISBN: 0078025435
Auditing & Assurance Services: A Systematic Approach
Auditing and Assurance Services: A Systematic Approach employs the audit approach currently being used by auditing professionals. This approach is a direct result of the demands of Sarbanes-Oxley, which has changed the way auditors do their jobs. The approach emphasizes understanding the entity (i.e., the organization or business being audited) and its environment (i.e. industry), and then assessing the business risks faced by the entity and how management controls those risks. This audit process focuses on business processes instead of accounting cycles. This unique and innovative approach has been developed in response to changing market dynamics. The systematic approach reflects the early introduction of three basic concepts that underlie the audit process: materiality, audit risk, and evidence; this allows Messier to build upon this model in subsequent chapters. These are central to everything an auditor does and a unique feature of Messier. As such, this approach helps students develop auditor judgment, a vital skill in today’s auditing environment.

New to the 8th edition: McGraw-Hill’s Connect Accounting and Connect Plus Accounting, which includes end-of-chapter, mini-case, and test bank material.

Text with ACL Software CD – 0077520157  – 9780077520151

Published by McGraw-Hill/Irwin, a business unit of The McGraw-Hill Companies, Inc., 1221 Avenue of the Americas, New York, NY, 10020. Copyright © 2012, 2010, 2008, 2008, 2006, 2003, 2000, 1997 by The McGraw-Hill Companies, Inc. All rights reserved, karangan : William F. Messier, Steven M. Glover & Douglas F. Prawitt (MGP),  Modul ini sebagai referensi tambahan dalam belajar Auditing 1 & 2.

Berikut isi  buku yang terdiri dari 21 bab (ch 1 s/d ch 21) :

Table of Contents

Part 1 Introduction to Assurance and Financial Statement Auditing

Chapter 1 , An Introduction to Assurance and Financial Statement Auditing

Chapter 2 , The Financial Statement Auditing Environment

Part 2 Audit Planning and Basic Auditing Concepts

Chapter 3, Audit Planning, Types of Audit Tests, and Materiality

Chapter 4, Risk Assessment

Chapter 5, Evidence and Documentation

Part 3 Understanding and Auditing Internal Control

Chapter 6, Internal Control in a Financial Statement Audit

Chapter 7 , Auditing Internal Control over Financial Reporting

Part 4 Statistical and Nonstatistical Sampling Tools for Auditing

Chapter 8 , Audit Sampling: An Overview and Application to Tests of Controls

Chapter 9 , Audit Sampling: An Application to Substantive Tests of Account Balances

Part 5 Auditing Business Processes

Chapters 10–16, Business Process Chapters

Chapter 10 Auditing the Revenue Process

Chapter 11 Auditing the Purchasing Process

Chapter 12 Auditing the Human Resource Management Process

Chapter 13 Auditing the Inventory Management Process

Chapter 14 Auditing the Financing/Investing Process: Prepaid Expenses, Intangible Assets, and Property, Plant and Equipment

Chapter 15 Auditing the Financing/Investing Process: Long-Term Liabilities, Stockholders’ Equity, and Income Statement Accounts

Chapter 16 Auditing the Financing/Investing Process: Cash and Investments

Part 6 Completing the Audit and Reporting Responsibilities

Chapter 17 , Completing the Audit Engagement

Chapter 18 , Reports on Audited Financial Statements

Part  7 Professional Responsibilitie

Chapter 19 , Professional Conduct, Independence, and Quality Control

Chapter 20 , Legal Liability

Part 8 Assurance, Attestation, and Internal Auditing Services

Chapter 21 , Assurance, Attestation, and Internal Auditing Services

Advanced Module: Professional Judgment Framework – Understanding and Developing Professional Judgment in Auditing

F5. Auditing : LRSST, 6e, 2015

Auditing & Assurance Services, 6/e

Timothy J. Louwers, James Madison University
Robert J. Ramsay, University of Kentucky
David H. Sinason, Northern Illinois University
Jerry R. Strawser, Texas A&M University
Jay C. Thibodeau, Bentley University
Auditing : LRSST, 5e, 2013

1. Modul1-Auditing1-LRSST-Chap001-5e-2013-Auditing & Assurance Services

2. Modul2-Auditing1-LRSST-Chap002-5e-2013-Professional Standard

3. Modul3-Auditing1-LRSST-Chap012-5e-2013-Report on Audited Financial Statement

4. Modul4-Auditing1-LRSST-5e-2013-Module B- Professional Ethic

5. Modul5-Auditing1-LRSST-5e-2013-Module C- Legal Liability

6. Modul8-Auditing1-LRSST-Chap003-5e-2013-Engagement Planning

7. Modul9-Auditing1-LRSST-Chap005-5e-2013-Risk Assesment –  Internal Control Evaluation

8. Modul11-Auditing1-LRSST-5e-2013-Module D- Internal  Governmental and Fraud Audits

9. Modul11-Auditing1-LRSST-Chap004-5e-2013-Management Fraud & Audit Risk

F.6. Auditing – Boynton & Johnson (BJ), 8e, chapter 1 – 21.

Bahan presentasi pdf file dari buku “MODERN AUDITING : ASSURANCE SERVICES & THE INTEGRITY OF FINANCIAL REPORTING”, JOHN WILEY & SONS, 8TH EDITION, karangan : William J. Boynton & Raymond B. Johnson (BJ), 2005, Modul ini sebagai referensi tambahan dalam belajar Auditing 1 & 2.

Table Of Contents


Chapter 1: Auditing and the Public Accounting Profession – Integrity of Financial Reporting.

BJ-8e-ch01-Auditing and the Public Accounting Profession-Integrity of Financial Reporting 

Chapter 2: Auditor Responsibilities and Reports.

BJ-8e-ch02-Auditors’ Responsibilities and Reports

Chapter 3: Professional Ethics.

BJ-8e-ch03-Professional Ethics

Chapter 4: Auditor’s Legal Liability.

BJ-8e-ch04-Auditor’s Legal Liability


Chapter 5: Overview of the Financial Statement Audit.

BJ-8e-ch05-Overview of the Financial Statement Audit

Chapter 6: Audit Evidence.

BJ-8e-ch06-Audit Evidence

Chapter 7: Accepting the Engagement and Planning the Audit.

BJ-8e-ch07-Accepting the Engagement and Planning the Audit

Chapter 8: Materiality Decisions and Performing Analytical Procedures.

BJ-8e-ch08-Materiality Decisions and Performing Analytical Procedures

Chapter 9: Audit Risk: Including the Risk of Fraud.

BJ-8e-ch09-Audit Risk Including the Risk of Fraud

Chapter 10: Understanding Internal Control.

BJ-8e-ch10-Understanding Internal Control


Chapter 11: Audit Procedures in Response to Assessed Risks: Tests of Controls.

BJ-8e-ch11-Audit Procedures in Response to Assessed Risks Tests of Controls

Chapter 12: Audit Procedures in Response to Assessed Risks: Substantive Tests.

BJ-8e-ch12-Audit Procedures in Response to Assessed Risks Substantive Tests

Chapter 13: Audit Sampling.

BJ-8e-ch13-Audit Sampling


Chapter 14: Auditing the Revenue Cycle.

BJ-8e-ch14-Auditing the Revenue Cycle

Chapter 15: Auditing the Expenditure Cycle.

BJ-8e-ch15-Auditing the Expenditure Cycle

Chapter 16: Auditing the Production and Personnel Services Cycles.

BJ-8e-ch16-Auditing the Production and Personnel Services Cycles

Chapter 17: Auditing the Investing and Financing Cycles.

BJ-8e-ch17-Auditing the Investing and Financing Cycle

Chapter 18: Auditing Investments and Cash Balances.

BJ-8e-ch18-Auditing Investments and Cash Balances

Chapter 19: Completing the Audit / Post Audit Responsibilities.

BJ-8e-ch19-Completing the Audit Post Audit Responsibilities


Chapter 20: Attest and Assurance Services and Related Reports.

BJ-8e-ch20-Attest and Assurance Services, and Related Reports

Chapter 21: Internal, Operation and Governmental Auditing.

BJ-8e-ch21-Internal, Operational, and Governmental Auditing

F.7. Auditing-Hooks-2011

Auditing and Assurance Services: Understanding the Integrated Audit, 1st edition (EHEP001503) cover image

Auditing and Assurance Services: Understanding the Integrated Audit, 1st edition

Karen L. Hooks

March 2010, ©2011


Auditing and Assurance Services: Understanding the Integrated Audit, by Karen L. Hooks of Florida Atlantic University, presents the auditing profession’s requirement to focus on the integrated audit in the wake of the Sarbanes-Oxley Act (SOX).  It also represents the impact of the PCAOB on the auditing of public companies. As the first auditing textbook fully authored after the passage of Sarbanes-Oxley, this book requires students to consider the double-impact of internal controls and financial statements in their considerations.The author stresses the need for auditors to understand the risks associated with their audit clients and the industries in which they function. Therefore, the cycle chapters each highlight an industry to demonstrate how new public auditors must possess a very strong understanding of risk. Highlighted industries include: health care providers, retail enterprises, the automotive industry, and the land development and home building industry.

Table of Contents


  1.  An Introduction to Auditing.

ch01-An Introduction to Auditing

  • Appendix A Working in a CPA Firm.

2. Overview of an Integrated Audit.

  ch02-Overview of an Integrated Audit

  • Appendix A: AICPA, Generally Accepted Auditing Standards.


3. The Auditor’s Role in Society.

 ch03-The Auditor’s Role in Society

4.  Legal Environment Affecting Audits.

 ch04-Legal Environment Affecting Audits

Appendix A: United State Court Systems.


5. Client Acceptance and Continuance and Preliminary Engagement Procedures.

 ch05-Client Acceptance and Continuance & Preliminary Engagement Procedures

Appendix A Industry Descriptions.

Appendix B Audit Committees and Corporate Governance.

6.  Audit Planning and Risk Assessment.

 ch06-Audit Planning & Risk Assessment

Appendix A Using the Work of Others.

7. Internal Control, Understanding the Client’s Internal Control Over Financial Reporting and Auditing Design Effectiveness.

 ch07-Understanding ICOFR & Audit Design Effectiveness

Appendix A Specifics of IT General Controls.

Appendix B Enterprise Risk Management Integrated Framework.

Appendix C Internal Control over Financial Reporting in Smaller Public Companies.

8.  Planning and Testing Operating Effectiveness of Internal Control over Financial Reporting.

 ch08-Planning and Testing Operating Effectiveness of ICOFR

Appendix A Testing IT Application Controls and Computer Assisted Audit Software.

Appendix B Statistical Techniques and Tests of Controls.

9.  Substantive Procedures and the Financial Statement Audit.

 ch09-Substantive Procedures and the Financial Statement Audit

Appendix A Statistical Techniques and Tests of Details of Balances.

10.  The Revenue Cycle Process and Related Accounts: Sales, Billing and Collection in the Health Care Provider and Retailing Industries.

11.  Completing the Integrated Audit and Reporting.


12.  Auditing Acquisition and Payments Processes: Purchases, Cash Disbursements, and Related Activities in the Automotive Industry.

13.  The Human Resources Cycle Process and Related Accounts: Personnel and Payroll in the Service Industries.

Appendix A An Engagement to Issue a Report on the Processing of Transactions by a Service Organization for Use by Other Auditors.

14.  The Inventory Cycle and Related Accounts: Tracking and Costing Products in the Land Development and Home Building Industry.

15.  Assets, Liabilities and Equity Related to the Financing Cycle.

16. Topics Beyond the Integrated Audit.

Appendix A Institute of Internal Auditors, Code of Ethics.

Appendix B Institute of Internal Auditors, International Standards for the Professional Practice of Internal Auditing.

Appendix C Yellow Book Ethical Principles.

Appendix D Illustrative Inquiries for a SSARS Review Engagement

New To This Edition

  • The integrated audit approach in Hooks was developed concurrently with the adoption on 5/24/07 of Auditing Standard 5. It will be the only auditing text on the market this Fall published AFTER AS5
  • Fully integrated audit of a public company throughout. An appendix explains the components not required when the audit is a financial statement audit only.
  • Integrated audit approach allows a professor, if desired, to emphasize the importance of audit activities for those who are interested in non-public accounting careers
  • Industry Focus: Major emphasis on client acceptance and continuance and industries. Incorporates industry focus and consideration of risk as it applies to various industries.
  • Follows timeline/chronological sequence of an audit. Assumes an IT environment throughout. Provides appendices with additional detail on IT general controls, application controls & use of software
  • Integration of Fraud: introduces it early and integrates it throughout
  • Review questions provide comprehensive coverage at the end of each topic concept and act as a reading guide for students throughout the text
  • Extensive list of terms at the end of each chapter which sometimes differ from the terms used within the chapter so students are familiar with a variety of terms within the context of the material

F.8. Principles of Auditing: An Introduction to International Standards on Auditing, 3/E Rick Hayes et.all

Principles of Auditing: An Introduction to International Standards on Auditing, 3/ER ick Hayes, California State University, Los Angeles, Philip Wallage, KPMG, Amsterdam and University of Amsterdam Hans Gortemaker, Erasmus Universiteit Rotterdam , ISBN-10: 0273768174 • ISBN-13: 9780273768173©2014 • Pearson • Paper, 736 pp,  Published 05 Jun 2014

New To This Edition

  • Comprehensively updated in line with International Standards on Auditing
  • New or additional coverageof the following topics
    • Independent oversight
    • Professional judgment, professional skepticism, and inherent limitations
    • Fraud as a type of risk
    • Using the work of others
    • IT risks and controls
    • Inter-office and salient feature memorandum and interoffice reporting
    • Relationship with auditing committee, weaknesses in internal control, integrated reporting, and assessing compliance with corporate governance codes
  • New case studies

 Table of Contents- Auditing-Hayes ed2

Chapter 1: International Auditing Overview  Ch 01-Auditing Hayes ed2

Chapter 2: The Audit Market  Ch 02-Auditing Hayes ed2

Chapter 3: Ethics for Professional Accountants

Chapter 4: An Auditor’s Services  Ch 04 -Auditing Hayes ed2

Chapter 5: Client Acceptance Ch 05-Auditing Hayes ed2

Chapter 6: Main Audit Concepts and Planning the Audit (ISA 300, 315, 320) Ch 06-Auditing Hayes ed2

Chapter 7: Internal Control and Control Risk (ISA 315) Ch 07-Auditing Hayes ed2

Chapter 8: Analytical Procedures (ISA 520) Ch 09-Auditing Hayes ed2

Chapter 9: Auditor’s Response to Assessed Risk (ISA 330) Ch 09-Auditing Hayes ed2

Chapter 10: Audit Evidence (ISA 500-580) Ch 10-Auditing Hayes ed2

Chapter 11: Completing the Audit (ISA 500-580) Ch 11-Auditing Hayes ed2

Chapter 12: Audit Reports and Communication (ISA 700, 800, 260, 265)

Chapter 13: Overview of a Group Audit Ch 13-Auditing Hayes ed2

Chapter 14: Other Assurance Engagements Ch 14-Auditing Hayes ed2

Chapter 15: Corporate Governance and the Role of the Auditor

Appendix: Audit Documentation and Working Papers

Auditing Hayes et all, 3 edition pdf :

  1. Hayes ed3-2014-ch 01
  2. Hayes ed3-2014-ch 02 & Hayes ed3-2014-ch 02_US
  3. Hayes ed3-2014-ch 03
  4. Hayes ed3-2014-ch 04
  5. Hayes ed3-2014-ch 05
  6. Hayes ed3-2014-ch 06
  7. Hayes ed3-2014-ch 07
  8. Hayes ed3-2014-ch 08 & Hayes ed3-2014-ch 08A
  9. Hayes ed3-2014-ch 09
  10. Hayes ed3-2014-ch 10 & Hayes ed3-2014-ch 10A
  11. Hayes ed3-2015-ch 11
  12. Hayes ed3-2014-ch 12 & Hayes ed3-2014-ch 12_US
  13. Hayes ed3-2014-ch 13
  14. Hayes ed3-2014-ch 14
  15. Hayes ed3-2014-ch 15

F.9. Modern Auditing and Assurance Services, 6th Edition

ISBN: 978-1-118-61524-9
856 pages
July 2014, ©2015


Modern Auditing & Assurance Services, 6th edition, is written for courses in auditing and assurance at undergraduate, postgraduate and professional levels. The practice of auditing is explained in the context of auditing theory, concepts and current practice, with appropriate reference to the Australian auditing standards and the respective international standards on auditing.

Auditors play a vital role in the current economic environment, with increasing responsibility for ensuring market integrity. The development of auditing practice reflects how the accounting profession responds to the complex demands of information, competition, corporate failures and technology. Auditing continues to evolve in response to the changing business and regulatory landscape to maintain its relevance and importance. This book is a comprehensive guide to the development and practice of audits of a financial report, with an authoritative insight into the fundamental role of auditors, the influences on audits, and related issues.

Table of Contents


1 An overview of auditing

2 Governance and the auditor

3 Professional ethics, independence and audit quality

4 Other assurance engagements and quality standards

5 The auditor’s legal liability


6 Overview of the audit of financial reports

7 The auditor’s report

8 Client evaluation and planning the audit

9 Audit risk assessment

10 Materiality and audit evidence


11 Tests of controls

12 Designing substantive procedures

13 Audit sampling


14 Auditing sales and receivables

15 Auditing purchases, payables and payroll

16 Auditing inventories and property, plant and equipment

17 Auditing cash and investments


18 Completing the audit

F.10. Auditing And Assurance services in Australia,Gay-Simnett, 2003

Auditing & assurance : services in Australia / Grant Gay ; Roger Simnett

Title : Auditing and assurance services in Australia /​ Grant Gay, Roger Simnett.

Also Titled : Auditing case study and tutorial in ACL software to accompany Auditing and assurance services in Australia 2E.

Auditing &​ assurance services in Australia

Author : Gay, Grant E.

Other Authors : Simnett, Roger.

Edition : 2nd ed.


  • Boston : McGraw-Hill, c2003.
  • Sydney : McGraw-Hill Book Co., c2003.

Physical Description : xxiii, 768 p. : ill. ; 25 cm. + 1 computer laser optical disc (4 3/​4 in.)

Table of Content :

ch01-The Auditing and Assurance Services Profession

ch02-The Structure Of The Profession

ch03-Ethics Independence And Corporate Governance

ch04-The Legal Liability Of Auditors

ch05-Planning and Risk

ch06-Planning Knowledge Of The Business And Evaluating Strategic Business Risk

ch07-Inherent Risk Assessment And Materiality

ch08-Understanding The Internal Control Structure And Assessing Control Risk

ch09-Tests Of Controls

ch10-Substantive Tests Of Transactions And Balances

ch11-Audit Sampling

ch12-Completion And Review

ch13-The Auditor_s Reporting Obligations

ch14-Other Assurance Services

ch15-Internal Auditing 

ch16-Audit And Assurance Services In The Public Sector

ch17-Advanced Topics In Assurance Service

F.11. Interpretation and Application of International Standards on Auditing,Steven Collings, Wiley,2011

Steven Collings, ISBN: 978-0-470-66112-3, Apr 2011, 648 pages

About the Author

Steven Collings FMAAT FCCA is the Audit and Technical Director at Leavitt Walmsley Associates Limited, Manchester, UK. He specialises in auditing and financial reporting issues and has been writing professionally for several years. He is a partner in the website, which caters for student accountants of all professional bodies, and writes extensively for on financial reporting and auditing issues. Steven lectures on all aspects of financial reporting and auditing issues and regularly speaks at events held for accountants in practice. Some examples of Steven’s articles can be found on the book’s companion website

Table of Contents

1 The History of Auditing.

2 The Clarity Project.

3 The Code of Ethics for Professional Accountants.

4 ISA 200 (revised and redrafted) Overall Objectives of the Independent Auditor and theConduct of an Audit in Accordance with International Standards on Auditing.

5 ISA 210 (redrafted) Agreeing the Terms of Audit Engagements.

6 ISA 220 (redrafted) Quality Control for an Audit of Financial Statements.

supplement :

a. proposed redrafted ISA 220 Quality Control for an Audit of Financial Statements and ISQC 1

b. a010-2010-iaasb-handbook-isa-220

7 ISA 230 (revised) Audit Documentation.

8 ISA 240 (redrafted) The Auditor’s Responsibilities Relating to Fraud

in an Audit of Financial Statements.

9 ISA 250 (redrafted) Consideration of Laws and Regulations in an Audit of Financial Statements.

10 ISA 260 (revised and redrafted) Communication with Those Charged with Governance.

11 ISA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management.

12 ISA 300 (redrafted) Planning an Audit of Financial Statements.

13 ISA 315 (redrafted) Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity andits Environment.

14 ISA 320 (revised and redrafted) Materiality in Planning and Performing an Audit.

15 ISA 330 (redrafted) The Auditor’s Responses to Assessed Risks.

16 ISA 402 (revised and redrafted) Audit Considerations Relating to an Entity Using a Service Organisation.

17 ISA 450 (revised and redrafted) Evaluation of Misstatements Identified during the Audit.

18 ISA 500 (redrafted) Audit Evidence.

19 ISA 501 (redrafted) Audit Evidence — Specific Considerations for Selected Items.

20 ISA 505 (revised and redrafted) External Confirmations.

21 ISA 510 (redrafted) Initial Audit Engagements — Opening Balances.

22 ISA 520 (redrafted) Analytical Procedures.

23 ISA 530 (redrafted) Audit Sampling.

24 ISA 540 (revised and redrafted) Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures.

25 ISA 550 (revised and redrafted) Related Parties.

26 ISA 560 (redrafted) Subsequent Events.

27 ISA 570 (redrafted) Going Concern.

28 ISA 580 (revised and redrafted) Management Representations.

29 ISA 600 (revised and redrafted) Special Considerations — Audits of Group Financial Statements (Including the Work of Component Auditors).

30 ISA 610 (redrafted) Using theWork of Internal Auditors.

31 ISA 620 (revised and redrafted) Using the Work of an Auditor’s Expert.

32 ISA 700 (revised) Forming an Opinion on the Financial Statements.

33 ISA 705 (revised and redrafted) Modifications to the Opinion in the Independent Auditor’s Report.

34 ISA 706 (revised and redrafted) Emphasis of Matter Paragraphs and Other Matter(s) Paragraphs in the Independent Auditors’ Report.

35 ISA 710 (redrafted) Comparative Information — Corresponding Figures and Comparative Financial Statements.

36 ISA 720 (redrafted) The Auditor’s Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements.

37 ISA 800 (revised and redrafted) Special Considerations — Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks.

38 ISA 805 (revised and redrafted) Special Considerations — Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement.

39 ISA 810 (revised and redrafted) Engagements to Report on Summary Financial Statements.

40 The Framework for the Preparation and Presentation of Financial Statements.

41 IFRS for Small and Medium Entities (SMEs).

42 ISQC 1 ‘Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements’.

suplements :

a.  ISQC 1-Quality Control for Firms That Perform Audits and Reviews of Hostorical Financial Information 

b. 2009_Auditing_Handbook_A007_ISQC_1

c. ISQC 1 ppt

d. Mr Brendan-ISQC1 and the ISAs

Appendix 1: Overview of IFRS and IAS.

Appendix 2: Illustrative Audit Tests.

Appendix 3: Illustrative Financial Statements.

Appendix 4: Illustrative Auditor Report (UK and Ireland).

Berikut summary textbook : Interpretation & Application of ISA-Steven Collings-Wiley-2011-Table of Contents  atau

Supplement  Auditing :

1. UU no. 5 tahun 2011 tentang Akuntan Publik

2. Standar Audit IAPI (Institut Akuntan Publik Indonesia)

  • Standar Audit (SA) 810 : Perikatan untuk Melaporkan Ikhtisar Laporan Keuangan
  • Standar Audit (SA) 805 : Pertimbangan Khusus – Audit Atas Laporan Keuangan Tunggal dan Suatu Unsur, Akun, atau Pos Tertentu dalam Laporan Keuangan
  • Standar Audit (SA) 800 : Pertimbangan Khusus – Audit atas Laporan Keuangan yang Disusun sesuai Dengan Kerangka Bertujuan Khusus.
  • Standar Audit (SA) 720 : Tanggung Jawab Auditor atas Informasi Lain dalam Dokumen yang berisi Laporan Keuangan Auditan
  • Standar Audit (SA) 710 : Informasi Komparatif – Angka Koresponding dan Laporan Keuangan Komparatif
  • Standar Audit (SA) 706 : Paragraf Penekanan Suatu Hal dan Paragraf Hal Lain dalam Laporan Auditor Independen
  • Standar Audit (SA) 705 : Modifikasi terhadap  Opini dalam Laporan Auditor Independen
  • Standar Audit (SA) 700 : Perumusan Suatu Opini  dan Pelpaoran Atas Laporan Keuangan
  • Standar Audit (SA) 620 : Penggunaan Pekerjaan Pakar Auditor
  • Standar Audit (SA) 610 : Penggunaan Pekerjaan Auditor Internal
  • Standar Audit (SA) 600 : Pertimbangan Khusus – Audit atas Laporan Keuangan Grup (Termasuk Pekerjaan Auditor Komponen)

3. Standar Profesional Akuntan Publik (SPAP)


Kerangka Untuk Perikatan Asurans LIHAT
SA 200 : Tujuan Keseluruhan Auditor Independen dan Pelaksanaan Audit Berdasarkan Standar Audit LIHAT
SA 210 : Persetujuan atas Ketentuan Perikatan Audit LIHAT
SA 220 : Pengendalian Mutu untuk Audit atas Laporan Keuangan LIHAT
SA 230 : Dokumentasi Audit LIHAT
SA 240 : Tanggung Jawab Auditor Terkait dengan Kecurangan dalam Suatu Audit atas Laporan Keuangan LIHAT
SA 250 : Pertimbangan atas Peraturan Perundang-Undangan dalam Audit atas Laporan Keuangan LIHAT
SA 260 : Komunikasi dengan Pihak yang Bertanggung Jawab atas Tata Kelola LIHAT
SA 265 : Pengomunikasian Defisiensi dalam Pengendalian Internal Kepada Pihak yang Bertanggung Jawab atas Tata Kelola dan Manajemen LIHAT
SA 300 : Perencanaan Suatu Audit atas Laporan Keuangan LIHAT
SA 315 : Pengidentifikasian dan Penilaian Risiko Kesalahan Penyajian Material Melalui Pemahaman atas Entitas dan Lingkungannya LIHAT
SA 320 : Materialitas dalam Tahap Perencanaan dan Pelaksanaan Audit LIHAT
SA 330 : Respons Auditor terhadap Risiko yang Telah Dinilai LIHAT
SA 402 : Pertimbangan Audit Terkait dengan Entitas yang Menggunakan Suatu Organisasi Jasa LIHAT
SA 450 : Pengevaluasian atas Kesalahan Penyajian yang Diidentifikasi Selama Audit LIHAT
SA 500 : Bukti Audit LIHAT
SA 501 : Bukti Audit – Pertimbangan Spesifik atas Unsur Pilihan LIHAT
SA 505 : Konfirmasi Eksternal LIHAT
SA 510 : Perikatan Audit Tahun Pertama-Saldo Awal LIHAT
SA 520 : Prosedur Analitis LIHAT
SA 530 : Sampling Audit LIHAT
SA 540 : Audit Atas Estimasi Akuntansi, Termasuk Estimasi Akuntansi Nilai Wajar, dan Pengungkapan yang Bersangkutan LIHAT
SA 550 : Pihak Berelasi LIHAT
SA 560 : Peristiwa Kemudian LIHAT
SA 570 : Kelangsungan Usaha LIHAT
SA 580 : Representasi Tertulis LIHAT
SA 600 : Pertimbangan Khusus Audit Atas Laporan Keuangan Grup (Termasuk Pekerjaan Auditor Komponen) LIHAT
SA 610 : Penggunaan Pekerjaan Auditor Internal LIHAT
SA 620 : Penggunaan Pekerjaan Pakar Auditor LIHAT
SA 700 : Perumusan Suatu Opini dan Pelaporan atas Laporan Keuangan LIHAT
SA 705 : Modifikasi terhadap Opini dalam Laporan Auditor Independen LIHAT
SA 706 : Paragraf Penekanan Suatu Hal dan Paragraf Hal Lain dalam Laporan Auditor Independen LIHAT
SA 710 : Informasi Komparatif  Angka Koresponding dan Laporan Keuangan Komparatif LIHAT
SA 720 : Tanggung Jawab Auditor atas Informasi Lain dalam Dokumen yang Berisi Laporan Keuangan Auditan LIHAT
SA 800 : Pertimbangan Khusus Audit atas Laporan Keuangan yang Disusun Sesuai dengan Kerangka Bertujuan Khusus LIHAT
SA 805 : Pertimbangan Khusus Audit atas Laporan Keuangan Tunggal dan Suatu Unsur, Akun, atau Pos Tertentu dalam Laporan Keuangan LIHAT
SA 810 : Perikatan untuk Melaporkan Ikhtisar Laporan Keuangan LIHAT
SPR 2400 : Perikatan untuk Reviu atas Laporan Keuangan LIHAT
SPR 2410 : Reviu atas Informasi Keuangan Interim yang Dilaksanakan oleh Auditor Independen Entitas LIHAT
SPA 3000 : Perikatan Asurans Selain Audit atau Reviu atas Informasi Keuangan Historis LIHAT
SPA 3400 : Pemeriksaan atas Informasi Keuangan Prospektif LIHAT
SPA 3402 : Laporan Asurans atas Pengendalian pada Organisasi Jasa LIHAT
SPA 3420 : Perikatan Asurans untuk Pelaporan atas Kompilasi Informasi Keuangan Proforma yang Tercantum dalam Prospektus LIHAT
SJT 4400 : Perikatan untuk Melaksanakan Prosedur yang Disepakati atas Informasi Keuangan LIHAT
SJT 4410 : Perikatan Kompilasi LIHAT
SPM 1 : Pengendalian Mutu Bagi Kantor Akuntan Publik yang Melaksanakan Perikatan Asurans (Audit, Reviu dan Perikatan Asurans Lainnya) dan Perikatan Selain Asurans LIHAT

4. Peraturan IAPI :


5. IFAC – Guide to Using International Standards on Auditing in the Audits of Small- And Medium-Sizes Entities

6. FRC (Financial Reporting Council) : International Standards on Auditing (UK) 200 (Revised June 2016)

7. FRC (Financial Reporting Council) : International Standards on Auditing (UK) 210 (Revised June 2016)

8. FRC (Financial Reporting Council) October 2016 : International Standards on Auditing (UK) 800 (Revised)

9. FRC (Financial Reporting Council) October 2016 : International Standards on Auditing (UK) 805 (Revised)

G. Financial Accounting (S1 Accounting)

G1. Financial Accounting, IFRS Edition, 2e, Kieso, Kimmel & Weigandt (KKW), 2013

Financial Accounting, IFRS Edition: 2nd Edition

Financial Accounting, IFRS Edition: 2nd Edition (EHEP002480) cover image

Table of Contents

1 Accounting in Action

ch01-Accounting in Action

2 The Recording Process

ch02-The Recording Process

3 Adjusting the Accounts

ch03-Adjusting the Accounts

4 Completing the Accounting Cycle

ch04-Completing the Accounting Cycle

5 Accounting for Merchandising Operations

ch05-Accounting for Merchandising Operations

6 Inventories


7 Fraud, Internal Control, and Cash

ch07-Fraud- Internal Control and Cash

8 Accounting for Receivables

ch08-Accounting for Receivables

9 Plant Assets, Natural Resources, and Intangible Assets

ch09-Plant Assets – Natural Resources and Intangible Assets

10 Liabilities

ch10- Liabilities

11 Corporations: Organization, Share Transactions, Dividends, and Retained Earnings

ch11-Corporations Organization -Share Transactions -Dividends and Retained Earnings

12 Investments


13 Statement of Cash Flows

ch13-Statement of Cash Flows

14 Financial Statement Analysis

ch14-Financial Statement Analysis


A Specimen Financial Statements: Samsung Electronics Co., Ltd. A-1

B Specimen Financial Statements: Nestle´ S.A. B-1

C Specimen Financial Statements: Zetar plc C-1

D Specimen Financial Statements: Tootsie Roll Industries, Inc. D-1

E Time Value of Money E-1

F Payroll Accounting F-1

G Subsidiary Ledgers and Special Journals G-1

H Other Significant Liabilities H-1

New To This Edition

  • Content updated to include recent developments in accounting rules and to provide additional explanation where needed.
    • Chp 2: Rewrote Debits and Credit section, to provide additional instruction/explanation to students.
    • Most end of chapter material has been updated with new names, amounts, and dates, while the Financial Reporting Problem is now based on Samsung Electronics and Comparative Analysis Problem on Nestlé versus Zetar.
    • Significantly increased use of international companies and currencies throughout textbook, especially in the new Feature Stories and in-text examples.
    • Chp 3: Updated revenue recognition discussion to reflect the proposed new accounting standard, hereby
    • revenue should be recognized in the accounting period in which services are performed (formerly when revenue was earned).
    • Chp 3: Updated discussion of The Basics of Adjusting Entries section, including new transaction analysis format (Basic Analysis, Equation Analysis, Debit-Credit Analysis, Journal Entry, and Posting) for adjusting entries examples, providing continuity from Chapters 1 and 2.
    • Chp 5: Added additional explanation to Sales Returns and Allowances section, to increase student understanding.
    • Chp 6: Expanded discussion in Cost Flow Assumptions section, to ensure student understanding of accounting requirements for cost flow assumption chosen.
    • Chp 8: Rewrote Types of Receivables section, to include more general discussion of receivables.
    • Chp 8: Added new material on recent home foreclosures in section on Valuing Accounts Receivable.
    • Chp 8: Expanded discussion of Disposing of Notes Receivable section, to include a timeline illustration to increase student understanding.
    • Chp 10: Added more general discussion in Accounting for Bond Issues section, to ensure student understanding.
    • Chp 12: Updated Categories of Securities section, to reflect proposed new classifications for debt and  share investments.
  • New Another Perspective section at end of each chapter includes differences between GAAP and IFRS (Key Points), IFRS/GAAP convergence efforts (Looking to the Future), and GAAP Practice (GAAP Self-Test Questions plus answers, GAAP Exercises, and GAAP Financial Reporting Problem based on Tootsie Roll Industries, Inc.
  • New sustainability coverage throughout the book introduces students to green business practices called People, Planet, Profit is reinforced with a People Planet Profit end of chapter question
  • Anatomy of a Fraud Boxes: Now included in all relevant chapters (previously just in Chapter 7, Fraud, Internal Control, and Cash).

H. Modul  “Tata Kelola Korporat (Corporate Governance)”

H.1. Corporate Governance & Ethics

Modul ini merupakan bahan / materi kuliah “Tata Kelola Korporat” atau “Corporate Governance”  atau “Etika Profesi & tata kelola Korporat” pada beberapa Program S1 Akuntansi, S1 Manajemen, S2 Magister Manajemen (MM) serta S2 Magister Akuntansi (MAKSI).

Front Cover

John Wiley & Sons,  448 pages
June 2008, ©2008
This book is the first to present a comprehensive framework of the theory and practice of corporate governance and business ethics by focusing on the four cornerstones promoted by the AACSB. Readers will quickly gain an understanding of the main themes, perspectives, frameworks, concepts, and issues pertaining to corporate governance and business ethics from historical, global, institutional, commercial, best practices, and regulatory perspectives. Additionally, there is also complete coverage of all oversight functions of corporate governance.


Colleges and universities play an important role in training competent and ethical future academic and business leaders. In today’s global business environment, with volatile worldwide capital markets and eroded investor confidence in corporate accountability, the demand for effective corporate governance and ethical conduct in ensuring reliable financial information is higher than before. This book is intended to develop an awareness and understanding of the main themes, perspectives, frameworks, concepts, and issues pertaining to corporate governance and business ethics from historical, global, institutional, commercial, best practices, and regulatory perspectives.

Table of Contents

  1. ch01-The Free Market System & Business
  2. ch02-Corporate Governance
  3. ch03-Introcuction to Business Ethics
  4. ch04-Board of Director Roles & Responsibilities
  5. ch05-Board Committee Roles & Responsibilities
  6. ch06-Roles & responsibilities of Management
  7. ch07-Regulatory Bodies Standard Setters & Best Practices
  8. ch08-Internal Auditors Roles & Responsibilities
  9. ch09-External Auditors Roles & Responsibilities
  10. ch10-Stakeholders Roles & Responsibilities
  11. ch11-Roles & Responsibilites of Other Corporate Governance Participans
  12. ch12-Contemporary Issues in Business Ethics & Corporate Governance
  13. ch13-Corporate Governance in Privat & Not-For-Profit Organizations
  14. ch14-Corporate Governance in Transition
  15. ch15-Emerging Issues in Corporate Governance

H.2. New  Corporate Governance

Modul ini merupakan bahan / materi kuliah “Corporate Governance ” atau “Sistem & Tata kelola Keuangan” pada beberapa Program Magister Akuntansi (S2).

New Corporate Governance: Successful Board Management Tool, Martin Hilb, 4 edition, Springer Berlin Heidelberg, 2012,

Bibliographic Information

Book Title : New Corporate Governance

Book Subtitle : Successful Board Management Tools

Authors : Martin Hilb

Copyright :2012

Publisher : Springer-Verlag Berlin Heidelberg

Copyright Holder : Springer-Verlag Berlin Heidelberg

eBook ISBN :978-3-642-23595-5

DOI : 10.1007/978-3-642-23595-5

Hardcover ISBN : 978-3-642-23594-8

Softcover ISBN : 978-3-642-44357-2

Edition Number : 4

Number of Pages : XII, 240

Martin Hilb presents an innovative and integrated approach to the theory and practice of corporate governance. Central to this approach is a set of instruments – developed and tested by the author – that can be used by boards to offer effective strategic direction and control to their organizations. The board instruments can be readily applied to the selection, review, remuneration and development of board members, and for conducting board self-evaluations. This new approach to corporate governance is based on four guiding principles: keep it situational, keep it strategic, keep it integrated, and keep it controlled. Together, these principles form the basis of an integrated approach to all key aspects of corporate governance. The main arguments in each section are supported by conceptual models, practical board tools or case studies, making the book ideally suited to board members, senior managers and post-graduate students.

H.3. Tatakelola Perusahaan/Corporate Governance

Modul ini sebagai bahan / materi kuliah Tatakelola Perusahaan (Corporate Governance) di Program S1 Akuntansi, S1 Manajemen, S2 Magister Manajemen (MM) dan S2 Magister Akuntansi (MAKSI).

a. Prinsip-prinsip & Asas  Corporate Governance

    1.        oecd-guidelines-corporate-governance-soes-2015
    1. g20-oecd-principle-of-corporate-governance-september-2015
    1. corporate-governance-principles-recommendations-3rd-edition-asx-cg-council-2014
    1. the-indonesia-corporate-governance-manual-firs-edition-ojk-ifc-february-2014
    1. road-map-tata-kelola-perusahaan-di-indonesia-indonesia-cg-roadmap-ojk-januari-2014
    1. indonesia-code-of-corporate-governance-knkg-2006-edition
    1. konsep-pedoman-penerapan-manajemen-risiko-berbasis-governance-knkg-2011
    1. pedoman-gcg-pada-perusahaan-asuransi-pialang-asuransi-2011
    1. press-release-oecd-and-ojk-launch-g20-oecd-principles-of-corporate-governance
  1. corporate-governance-in-asia-oecd-2014

b. Infra Structure Corporate Governance.

  1. Organ Utama

1.1. RUPS

1.2. Direksi & Dewan Komisaris

i. peraturan-ojk-tentang-direksi-dan-dewan-komisaris-emiten-atau-perusahaan-publik

ii. permen-bumn_06_2012-tgl-21-05-2012-persyaratan-dan-tatacara-pengangkatan-dan-pemberhentian-anggota-direksi-bumn


2. Organ Pendukung


2.1. Komite Audit.

i. ix-i-5_pembentukan_dan_pedoman_pelaksanaan_kerja_komite_audit

ii. pedoman-pembentukan-komite-audit-yang-efektif-knkg-2002

iii. per-05-2006-komite-audit-bumn

iv. good-practice-the-audit-commitee-self-assessment-checklist-nao-2nd-edition-january-2012

v. audit-committee-effectiveness-what-works-best-the-iia-research-foundation-pwc-2011

vi. audit-committee-handbook-audit-committee-institute-kpmg-aci-uk-2013

2.2. Komite Remunerasi & Nominasi

i. peraturan-ojk-tentang-komite-nominasi-dan-remunerasi-emiten-atau-perusahaan-publik

2.3. Komite Pemantau Risiko / Manajemen Risiko

2.4. Satuan Pengawasan Intern / Internal Audit


2.5. Sekretaris Perusahaan (Corporate Secretary)


c.Soft Structure Corporate Governance.

  1. GCG Code/ GCG Policy / GCG Manual

Aturan / pedoman / manual dasar yang berisi prinsip-prinsip GCG yang menjadi acuan pokok bagi peraturan-peraturan di bawahnya.

2. Board Manual

 Aturan / Pedoman bagi para Direksi dan Dewan Komisaris / Dewan Pengawas dalam melaksanakan tugas, wewenang, tanggung jawab, hak dan kewajiban baik selaku Dewan maupun individu.

3. Code of Conduct / Code of ethics

Aturan / Pedoman  bagi individu perusahaan dalam menjalankan aktivitas bisnis sehari-hari secara etis sesuai dengan budaya yang diharapkan.

4. Piagam / Charter

4.1. Piagam  Komite Audit (Audit Committee Charter).

4.2. Piagam Internal Audit ( Internal Audit Charter)


        5. Standard Operating Procedure (SOP)

d. Teori-teori Corporate Governance.


e. Asessment GCG.

  1. sk-16-smbu-2012-indikator-parameter-dan-evaluasi-atas-penerapan-gcg-pada-bumn
  2. asean-corporate-governance-scorecard-acgs-2015-self-assesment
  3. asean-cg-scorecard-questionare-versi-2014
  4. annex-a-guidelines-on-compliance-with-acgs
  5. asean_cg_scorecard-acgs-acmf-2015
  6. asean-scorecard-for-insurance-companies-response-form-icfd

f. Corporate Governance in Banking Sector Industries.

  1. basel-committe-on-banking-supervision-guidelines-cg-principles-for-banks-july-2015
  2. bcbs-progress-in-adopting-the-principles-for-effective-risk-data-aggregation-dec-2015
  3. basel_committee_2015_corporate_governance_principles-august-2015

g. Public Sector Governance.

  1. international-framework-good-governance-in-the-public-sector-ifac-cipfa2-2014
  2. good-governance-in-the-public-sector-cipfa-ifac-2013

h. Sustainability.

  1. g4-gri-pedoman-pelaporan-berkelanjutan-prinsip-prinsip-pelaporan-dan-pengungkapan-standar
  2. pkp-14-sustainable-and-intergerated-reporting
  3. what-is-sustainability
  4. sustainability-sustainable-development
  5. 130304-inform-vol-3-14-17-sustainability-accounting-standard-board
  6. summer-2011-polejewski-sustainability-accounting-and-reporting
  7. nmu_fs_engl_final-sustainability-management-in-business-enterprises-bdi-2002
  8. textbook-sustainability-a-comprehensive-foundation-2012
  9. dalal-clayton-bass-2002-sustainable-development-strategies-a-resource-book-oecd
  10. a-perspective-on-environmental-sustainability
  11. sustainability-and-reporting-trends-in-2025-gri-reporting-may-2015
  12. starting-points-2-g3-1-gri-sustainability-reporting

i. Tatakelola Terintegrasi  untuk Konglomerasi Keuangan.

  1. icgs-nelson-t-tatakelola-terintegrasi-sistem-keuangan-nov-15
  2. bgf2_mas-achmad-daniri_tatakelola_terintegrasi_knkg_nov-15
  3. peraturan-otoritas-jasa-keuangan-tentang-penerapan-manajemen-risiko-terintegrasi-bagi-konglomerasi-keuangan
  4. 09mk-endang-kts-ojk-pengawasan-terintegrasi-terhadap-konglomerasi-keuangan-april-15
  5. pojk-18-2014-penerapan-tatakelolaterintegrasi-bagi-konglomerasi-keuangan
  6. pojk-26-2015-kewajiban-penyediaan-modal-minumum-terintegrasi-bagi-konglomerasi-keuangan
  7. lampiran-1-pojk-26-2015-kewajiban-penyediaan-modal-minumum-terintegrasi-bagi-konglomerasi-keuangan
  8. siaran-pers-ojk-awasi-50-konglomerasi-keuangan
  9. the-international-integrated-reporting-framework-iirc-2013
  10. integrated-reporting-gri-jan-2012
  11. integrated-reporting-in-the-public-sector-cima
  12. toward-integrited-reporting-communicating-value-21st-century
  13. iso_26000-international_integrated_reporting_framework-2015
  14. materiality-in-ir-guidance-for-integrated-report-nov-2015
  15. iirc-task-force-on-climate-realted-financial-disclosure-2016
  16. integrated-financial-sustainability-reporting-in-the-us-2013
  17. integrated-reporting-the-future-of-corporate-reporting-2013

H.4. Etika Profesi & Tata Kelola Korporat (Corporate Governance & Professional ethic)

Modul ini untuk bahan ajar / materi kuliah Mata kuliah “Etika Profesi & Tata Kelola Korporat / Corporate Governance & Professional ethic” di Program S2 MAKSI.

  1. Pengantar.
  2. Teori Etika dan Pengambilan Keputusan Beretika.
  3. Lingkungan Etika dan Akuntansi.
  4. Etika Akuntan Profesional.
  5. Iklim Etika dan Integritas Organisasi.
  6. Alasan diperlukan Tata Kelola yang Baik dan Etika Bisnis.
  7. Definisi dan Prinsip dasar tata Kelola.
  8. Tinjauan Struktur Tata Kelola di Indonesia.
  9. Manfaat Tata Kelola bagi Korporat dan Lingkungan.
  10. Instrumen penilaian dan bukti Empiris terhadap praktik Tata Kelola di Indonesia dan ASEAN.
  11. Prinsip Perlindungan terhadap Hak Pemegang Saham.
  12. Prinsip perlakuan setara terhadap pemegang saham.
  13. Prinsip tanggung jawab Dewan.
  14. Komite -komite dibawah Dewan Komisaris.
  15. Pengungkapan dan Transparansi, Pengendalian Internal.
  16. Peran dan Tanggungjawab Auditor Eksternal dan Internal.
  17. Prinsip Peran Pemangku kepentingan dan Tanggung Jawab Korporat.


  1. Corporate Governance in Asia-Asian Roundtable on Corporate Governance-OECD-2014
  2. Annex-A-Guidelines-on-Compliance-with-ASEAN Corporate Governance Scorecard -ACGS
  3. ASEAN Corporate Governance Scorecard-ASEAN Capital Market Forum-ACGS ACMF-2015
  4. Corporate Governance Principles & Recommendations-3rd edition-ASX CG Council-2014
  5. Audit Committee Effectiveness What Works Best-4 th edition-The IIA Research Foundation-PWC-2011
  6. integrated-reporting-the-future-of-corporate-reporting-2013
  7. integrated-financial-sustainability-reporting-in-the-us-2013
  8. materiality-in-ir-guidance-for-integrated-report-nov-2015
  9. iso_26000-international_integrated_reporting_framework-2015
  10. the-international-integrated-reporting-framework-iirc-2013
  11. dalal-clayton-bass-sustainable-development-strategies-a-resource-book-oecd-2002
  12. textbook-sustainability-a-comprehensive-foundation-2012
  13. g20-oecd-principle-of-corporate-governance-september-2015
  14. oecd-guidelines-corporate-governance-soes-2015
  15. Policy Brief on Corporate Governance of Banks-Building Blocks-Hawkamah-OECD
  16. GCG in Family Business – Governance of Ownership Business and Family
  17. file46193_OECD Risk Awareness Tool for Multinational Enterprises in Weak Governance Zones
  18. 34803211-OECD Guidelines on CG on SOE
  19. The Capital Market Corporate Governance Principles-Reporting Guidelines for Listed Companies and Licensed Intermidiairies
  20. Indonesian Code for GCG-NCCG-April 2001
  21. Principles of Good Corporate Governance and Good Practice Recomendations-ASXCGC-Amended Principles-021106
  22. Guidance on Good Practices in Corporate Governance Disclosure-UN-200
  23. 051507-Aspects of IMF Corporate Governance- Including the Role of the Board
  24. Ten Essential Corporate Governance Principles and Best Practice Recommendations
  25. 33655111-Improving Corporate Governance Standards the Work of the OECD and the Principles
  26. Corporate Governance Principles for Business Enterprises-HERMES-ADB
  27. Principles of Auditor Independence and the Role of Corporate Governance in Monitoring an Auditor’s Independence
  28. gcgcpse-Guidelines on Corporate Governance for Central Public Sector Enterprises-2007
  29. 1922428-OECD Guidelines for Multinational Enterprises
  30. 31557724-The OECD Principles of Corporate Governance-2004
  31. FAQ-SE-BI-9-12-DPNP-Pelaksanaan GCG pada Bank Umum
  32. Pedoman Umum GCG-KNKCG-060906
  33. Steps-Self Assesment Scorecard Sytem on GCG Practices
  34. FCGISelfassessmentChecklist
  35. Pedoman GCG Perbankan
  36. Self_Assessment_Checklist_KNKG
  37. Pedoman Pembentukan Komite Audit yang Efektif-KNKCG
  38. Item13-Audit Committee Self Assessment Checklist-Sept06-annex1
  39. FCGI_Booklet_II
  40. CICA_audit_committee_rev_1_4_07-IIA
  41. SOX Policy Evaluation Checklist
  42. The Importance of IT Controls to Sarbanes-Oxley Compliance
  43. Sarbanes-Oxley Act from an Accounting Point of View
  44. Sarbanes-Oxley Act of 2002
  45. Sarbanes-Oxley Act Compliance
  46. An Integrated Risk Management, Compliance & Audit Solution-IanAbraham-CPSPL
  47. Risk Management Standard-030820-AIRMIC-ALARM-IRM-2002
  48. COSO-ERM Integrated Framework-ExecutiveSummary-2004
  49. Internal_Auditing’s_Role_in_Sections_302__404__FINAL
  50. Pengajaran-Corporate-Governance-dan-Perkembangan-CG-Scoring-Prof Sidharta Utama & Prof Andreas Lako-Workshop Bidang Ilmu-SNA16-Manado-25 September 2013

I. Pelaporan Korporat (Corporate Reporting).

Modul ini sebagai bahan / materi kuliah “Pelaporan Korporat” pada Program S1 Akuntansi dan S2 Magister Akuntansi (MAKSI).

  1. Overview atas conceptual framework dalam pelaporan keuangan entitas komersial, entitas publik/pemerintah, ETAP, dan entitas berlandaskan syariah 

1.1 Perbedaan di antara conceptual framework tersebut.

a. the-conceptual-framework-for-financial-reporting-irfs-foundation-sept-2010

b. ksap-kerangka-konseptual-akuntansi-pemerintahan-des-2009

c. psak-kerangka-dasar-penyusunan-penyajian-laporan-keuangan

d. konseptual-framework-psak-ifrs-sap

e. pp-24-th-2005-kerangka-konseptual-akuntansi-pemerintahan

f. ed-psak-101-penyajian-laporan-keuangan-syariah

g. ringkasan-materi-sak-etap

1.2  Penggunaan conceptual framework dalam pelaporan keuangan

        a. pkp-2-conceptual-framework

2. Pelaporan keuangan ETAP dan nirlaba

2.1 Perbedaan standar akuntansi untuk ETAP dengan IFRS

a. standarakuntansikeuananentitastanpaakuntanbilitaspubliksak-etap

2.2 Penerapan standar akuntansi untuk ETAP

    a. review-implementasi-sak-etap-di-indonesia

3. Analisis laporan keuangan, kinerja, dan kepatuhan atas entitas komersial, nirlaba, dan ETAP.

a. sosialisasi-sak-etap-oktober-2010 

b. pelaporan-keuangan-organisasi-nirlaba

c. pelaporan-organisasi-nirlaba-14042015

4. Analisis laporan keuangan pemerintah pusat dan daerah.

a. pkp-13-analisis-laporan-keuangan-pem-pusat-daerah-1

b. analisa-laporan-keuangan-pemerintah-pusat


5. Kombinasi bisnis dan konsolidasi:


5.1 Investasi pada entitas lain (aset keuangan, entitas asosiasi, ventura bersama, dan entitas anak)

5.2 Kombinasi bisnis

5.3 Kombinasi bisnis entitas sepengendali

5.4 Laporan keuangan konsolidasian dan laporan keuangan tersendiri.


6. Pengaruh perubahan kurs valuta asing (Pengakuan dan pengukuran, Penyajian & Pengungkapan)

a.  pkp-6-pengaruh-perubahan-kurs-valuta-asing

b. psak10-pengaruh-perubahan-kurs-valuta-asing

7.Standar Akuntansi Syariah dan Standar Akuntansi Sektor Publik

.          7.1.Standar Akuntansi Pemerintahan.


7.2. Standar Akuntansi Syariah.

7.3. Standar Akuntansi Organisasi Nirlaba.

8. Properti investasi sewa, dan penurunan nilai aset (Pengakuan dan pengukuran, Penyajian & Pengungkapan).

a. pkp-7-properti-investasi-sewa-dan-penurunan-nilai-aset

b. psak-13-properti-investasi-ias-40-120112

9.  Imbalan kerja (Pengakuan dan pengukuran, Penyajian & Pengungkapan).

a. pkp-8-imbalan-kerja

b. psak-24-imbalan-kerja-ias-19-employee-benefit-lengkap-11082016

c. papsi-bprs-9-6-kewajiban-lain-kewajiban-imbalan-kerja-301213

10. Transaksi berbasis syariah dan pelaporan keuangan syariah:

10.1. Jenis-jenis akad

10.2. Konsep keuntungan dalam syariah

10.3. Transaksi yang dilarang

10.4. Kerangka pelaporan syariah

10.5.Pelaporan keuangan syariah

10.6.Instrumen keuangan syariah

   11. Instrumen keuangan: Pengakuan dan pengukuran, Penyajian & Pengungkapan.

a. psak-55-instrumen-keuangan-pengukuran-15122014

b. pertemuan-10-psak-50-55

c. pertemuan-11-psak-60-hedging

12. Pendapatan, kebijakan dan estimasi, akuntansi dan kesalahan, dan pajak penghasilan.

a. psak-25-kebijakan-akuntansi-perusahaan-estimasi-akuntansi-dan-kesalahan-ias-18

b. pkp-9-pendapatan-kebijakan-estimasi-akuntansi-kesalahan-pajak-penghasilan

13.  Pelaporan berkelanjutan dan pelaporan terintegrasi.

a. pkp-14-sustainable-and-intergerated-reporting.

b. g4-gri-pedoman-pelaporan-berkelanjutan


  1. corporate-reporting-study-manual-ecaew-3-ed-2015
  2. federation-european-accountans_fee_the-future-of-corporate-reporting-2015
  3. corporate-reporting-a-means-of-corporate-governance-transparancy-ars
  4. 2015-oct-gpi-indonesian-global-perspective-non-financial-reporting

J. Analisis Laporan Keuangan Lanjutan & Kinerja (ALKLK).

Modul ini bahan materi kuliah Analisis Laporan Keuangan (ALK) untuk Program S 1 Akuntansi & S1 Manajemen serta bahan materi kuliah Analisis Laporan Keuangan Lanjutan & Kinerja (ALKLK) untuk program S2 Magister Akuntansi.

  1. Overview of  Financial Statement Analysis

2. Financial Reporting & Analysis.

3. Analyzing Financing Activities.

4. Analizing  Investing Activities.

5. Analizing  Investing Activities : Intercorporate Investments.

6. Analizing  Operating Activities.

7. Cash Flow Analysis.

8. Return on Invested Capital & Profitability Analysis.

9. Prospective Analysis.

10. Credit Analysis.

11.Equity Analysis & Valuation.


b. CFA Institute-cha10 Equity Valuation Concepts & Basic Tools

c. Business Valuation & Analysis Using Financial Statement

d. ch18-Equity Valuation & ModelScoring_Model_1_chapter1-Business Valuation & Analysis

e. Market Based Valuation Price Multiples

12. Financial Statement Analysis for the Investor.

a. Chapter 14-Company Analysis & Stock Valuation

b. CH13_Inv Mgt-Common Stock Valuation

c. Chap06_FSA_market analysis

d. stock_valuation & Investment Decision

e. SmartFin_ch05_Stocks Valuation

f. FSA for investor

g. Ch.3b – 13ed Analysis of Financial Statement Master

h. Framework-for-Financial Statement Analysis

13. Expanded Analysis.

a. Chapter 11 Expanded Analysis

14. Special Industries Analysis.

a. Ch03-Industry Analysis The Fundamentals

b. Ratio_Analysis_New-Measuring & Evaluating Bank Performance

K. Teori Akuntansi Keuangan (Financial Accounting Theory)

K.1. Financial Accounting Theory, Scott, Edisi 7, 2015

Financial Accounting Theory, 7th Edition

William R. Scott, University of Waterloo

Pearson, 2015

ISBN-13: 9780132984669

Financial Accounting Theory 7th edition 9780132984669 0132984660

Table of Contents

Chapter 1      Introduction

Scott 7e-2015 Chapter 01 Introduction

Chapter 2      Accounting Under Ideal Conditions

Scott 7e-2015 Chapter 02-Accounting under Ideal Condition

Chapter 3      The Decision Usefulness Approach to Financial Reporting

Scott 7e-2015 Chapter 03 The Decision Usefullness Approach to Financial Reporting

Chapter 4      Efficient Securities Markets

Scott 7e-2015 Chapter 04 Efficient Securites Markets

Chapter 5      The Value Relevance of Accounting Information

Scott 7e-2015 Chapter 05 The Value Relevance of Accounting Information

Chapter 6      The Measurement Approach to Decision Usefulness

Scott 7e-2015 Chapter 06 The Measurement Approach to Decision Usefulness

Chapter 7      Measurement Applications

Chapter 8      The Efficient Contracting Approach to Decision Usefulness

Scott 7e-2015 Chapter 08 The Efficient Contracting Approach to Decision Usefulness

Chapter 9      An Analysis of Conflict

Scott 7e-2015 Chapter 09-An Analysis of Conflict

Chapter 10     Executive Compensation

Scott 7e-2015 Chapter 10-Executive Compensation

Chapter 11     Earnings Management

Scott 7e-2015 Chapter 11-Earnings Management

Chapter 12     Standard Setting: Economic Issues

Chapter 13     Standard Setting: Political Issues

L. Sistem Informasi & Pengendalian Intern (Internal Control & Information System)

Modul ini dapat digunakan untuk referensi mata kuliah Sistem Informasi Akuntansi (Accounting Information System) I & II pada Program S1 Akuntansi dan mata kuliah Sistem Informasi & Pengendalian Intern (Internal Control & Information System) pada Program S2 Magister Akuntansi (Master of Accounting Program).

L.1. Accounting Information System,4e,2000, Wilkinson et all.

Table of Contents :

  1. Chapter 1-The Study of Accounting Information Systems
  2. Chapter 2-The Business Environment and the AIS
  3. Chapter 3-AIS Enhancement  Through IT & Networks
  4. Chapter 4-Data Management
  5. Chapter 5-Computer-Based Transaction Processing
  6. Chapter 6- Data-Base Modeling and Applications
  7. Chapter 7-Risk Exposures and the Internal Control Structure
  8. Chapter 8-General Controls and Application Controls
  9. Chapter 9-Security for Transaction Information Processing Support Systems
  10. Chapter 10-Auditing of Information Systems
  11. Chapter 11-The General Ledger and Financial Reporting Cycle
  12. Chapter 12-The Revenue Cycle
  13. Chapter 13-The Expenditure Cycle
  14. Chapter 14- Systems Development

Module 1- Decision Making Information Needs and Introduction to Information Processing Support Systems

Module 2- Decision Support and Expert Systems

Module 3- The Conversion Cycle

Module 4- The Human Resource Management Cycle

L.2. Accounting Information System,14e,2017, Romney & Steinbart.

Table of Contents :

  1. romney_ais14_ch_01_AIS An Overview
  2. romney_ais14_ch_02_Overview of Transaction Processing and Enterprise Resource Planning Systems
  3. romney_ais14_ch_03_Systems Documentation Techniques
  4. romney_ais14_ch_04_Relational Databases
  5. romney_ais14_ch_05_Computer Fraud
  6. romney_ais14_ch_06_Computer Fraud and Abuse Techniques
  7. romney_ais14_ch_07_Control and Accounting Information Systems
  8. romney_ais14_ch_08_Controls for Information Security
  9. romney_ais14_ch_09_Confidentiality and Privacy Controls
  10. romney_ais14_ch_10_Processing Integrity and Availability Controls
  11. romney_ais14_ch_11_Auditing Computer-Based Information Systems
  12. romney_ais14_ch_12_The Revenue Cycle Sales to Cash Collections
  13. romney_ais14_ch_13_The Expenditure Cycle Purchasing to Cash Disbursements
  14. romney_ais14_ch_14_The Production Cycle
  15. romney_ais14_ch_15_The Human Resources Management and Payroll Cycle
  16. romney_ais14_ch_16_General Ledger and Reporting System
  17. romney_ais14_ch_17_Database Design Using the REA Data Model
  18. romney_ais14_ch_18_Implementing an REA Model in a Relational Database
  19. romney_ais14_ch_19_Special Topics in REA Modeling
  20. romney_ais14_ch_20_Introduction to SD & SA
  21. romney_ais14_ch_19_Special Topics in REA Modeling
  22. romney_ais14_ch_22_SDI & Operation

L.3. Information Technology for Management,4e,2004, Turban, McLean & Wetherbe.

Information Technology for Management: Transforming Organizations in: Turban, Efraim; McLean,

Information Technology for Management: Transforming Organizations in the Digital Economy

Turban, Efraim; McLean, Ephraim; Wetherbe, James

L4. Accounting Information System,10e,2019, James A. Hall

Accounting Information Systems, 10th Edition

  • James A. Hall

New This Edition

  • ALL-NEW OR REVISED INTERNAL CONTROL CASES ACCOMPANY TRANSACTION CYCLE CHAPTERS. These cases describe accounting systems for hypothetical companies that are seeded with internal control weaknesses. This is a classroom-proven technique for effectively reinforcing students’ understanding of internal controls and strengthening their systems documentation skills.
  • NEW OR REVISED MULTIPLE-CHOICE AND END-OF-CHAPTER PROBLEMS OFFER RELIABLE PRACTICE. You can be sure that the solutions in the solutions manual are accurate reflections of the cases and the chapter problems and are presented in a way that enables easy review in class as well as simple grading. For example, all case solution flowcharts are numerically coded and cross-referenced to presentations that explain the internal control issues.
  • MINDTAP DRIVES DIGITAL CONVENIENCE. In the digital platform for this edition your students can easily access an inteactive eBook, complete homework and study for tests. The MindTap platform encourages students to move beyond memorization and into mastery of the material.
  • ANIMATED VIDEOS GUIDE STUDENTS THROUGH COMPLEX CHARTS. These helpful videos, embedded in the MindTap platform, walk students through the creation and flow of various charts to increase student comprehension and to provide students with another method of learning.


1. The Information System: An Accountant’s Perspective.
2. Introduction to Transaction Processing.
3. Ethics, Fraud, and Internal Control.
4. The Revenue Cycle.
5. The Expenditure Cycle Part I: Purchases and Cash Disbursements Procedures.
6. The Expenditure Cycle Part II: Payroll Processing and Fixed Asset Procedures.
7. The Conversion Cycle.
8. Financial Reporting and Management Reporting Systems.
9. Database Management Systems.
10. The REA Approach to Business Process Modeling.
11. Enterprise Resource Planning Systems.
12. Electronic Commerce Systems.
13. Systems Development and Program Change Activities.
14. IT Controls Part I: Sarbanes-Oxley and IT Governance.
15. IT Controls Part II: Security and Access.
16. IT Controls Part III: Systems Development, Program Changes, Application Controls.

L5.Modul Materi Kuliah Sistem Informasi & Pengendalian Internal (SI & PI) :

Berikut ini beberapa modul / materi kuliah Sistem Informasi & Pengendalian Internal untuk Program S2 Magister Akuntansi (MAKSI) :

  1. Konsep mengenai Sistem Informasi.

2.  Sistem Informasi Eksekutif (Executive Information System).

3. Peran Teknologi Informasi dalam mendukung Sistem Informasi

4. Siklus Proses Bisnis I

5. Siklus Proses Bisnis II

6. Siklus Proses Bisnis Pendukung

7.Audit atas Sistem Informasi berbasis Teknologi Informasi

8. Internal Control over Financial Reporting (IOFCR)

9. Sistem Informasi & Pengendalian Internal

10. System Development Life Cycle (SDLC).

M. Sistem Pengendalian Manajemen (Management Control System)

Modul ini dapat digunakan sebagai bahan kuliah Sistem Pengendalian Manajemen (SPM) pada Program S1 Akuntansi dan S2 (Magister Akuntansi).

M.1. Management Control Systems: Performance Measurement, Evaluation and Incentives

a. Management Control Systems: Performance Measurement, Evaluation and Incentives, 3/E Kenneth MerchantUniversity of Southern California, Wim Van der Stede, University of Southern California,  ISBN-10: 0273737619 • ISBN-13: 9780273737612©2012 • Financial Times Press • Paper, 832 ppPublished 19 Sep 2011

Table of Contents

PART IThe Control function of Management
1        Management and Control

Ch1-MCS- Management & Control

PART II: Management Control alternatives and their effects
2        Results Controls

Ch2-MCS- Result Controls
3        Action, Personnel, and Cultural Controls

Ch3-MCS-Action Personnel & Cultural Controls
4        Control System Tightness

Ch4-MCS-Control Tightness or Looseness
5        Control System Costs

Ch5-MCS-Direct & Indirect Control Costs
6        Designing and Evaluating Management Control Systems

Ch6-MCS-Designing & Evaluating MCS

PART III: Financial Results Control Systems
7        Financial Responsibility Centers

Ch7-MCS-Financial Responsibility Centers & The Transfer Pricing Problems
8        Planning and Budgeting

Ch8-MCS-Planing & Budgeting Systems
9        Incentive Systems

PART IV: Performance measurement issues and their effects
10      Financial Performance Measures and their Effects

Ch9-MCS-Financial Performance Targets

Ch10-MCS-Accounting Performance Measures & Their Effecs

Ch11-MCS-Performace Dependent Rewards
11      Combinations of Measures and Other Remedies to the Myopia Problem

Ch12-MCS-Financial Results Control Remedies to the Myopia Problem
12      Using Financial Results Control in the Presence of Uncontrollable Factors

PART V: Corporate Governance, Important Control-related roles and Ethics
13      Corporate Governance and Boards of Directors

Ch14-MCS-Controllers Auditors & Boards of Directors
14      Controllers and Auditors
15      Management Control-Related Ethical Issues and Analyses

Ch15-MCS-Management Control-Related Ethical issues

PART VI: Significant Situational influences on management control systems
16      The Effects of Environmental Uncertainty, Organizational Strategy, and
Multinationality on Management Control Systems

Ch16-MCS- The Influence of Situasional Factors on MCs
17      Management Control in Non-Profit Organizations

b. Management Control Systems: Performance Measurement, Evaluation and Incentives, 4/E Kenneth Merchant , University of Southern California,  Wim Van der Stede, University of Southern California , ISBN-10: 1292110554 • ISBN-13: 9781292110554©2017 • Financial Times Press • Paper, 792 pp Published 05 May 2017

New To This Edition

·    Updated text, examples, references and cases throughout

·    Various new cases, including ones on project management, ethics, and sustainability

·    New engaging design

Table of Contents

Section  I The Control function of Management
1        Management and Control

Section  II Management Control alternatives and their effects
2        Results Controls
3        Action, Personnel, and Cultural Controls
4        Control System Tightness
5        Control System Costs
6        Designing and Evaluating Management Control Systems

Section  III : Financial Results Control Systems
7        Financial Responsibility Centers
8        Planning and Budgeting
9        Incentive Systems

Section  IV : Performance measurement issues and their effects
10      Financial Performance Measures and their Effects
11      Remedies to the Myopia Problem
12      Using Financial Results Control in the Presence of Uncontrollable Factors

Section  V : Corporate Governance, Important Control-related roles and Ethics
13      Corporate Governance and Boards of Directors
14      Controllers and Auditors
15      Management Control-Related Ethical Issues

 Section  VI : Management control When Finanial Results are not Primary Consideration
16      Management Control in Non-Profit Organizations

M.2. Modern Management Control Systems : Text & Cases

Modern management control systems : text and cases / Kenneth A. Merchant

Title : Modern management control systems : text and cases /​ Kenneth A. Merchant.

Author : Merchant, Kenneth A.

Published : Upper Saddle River, N.J. ; London : Prentice Hall, c1998.

Content Types : text

Carrier Types : volume

Physical Description : xiii, 851, [12] p. : ill., map ; 26 cm.

Notes : Includes bibliographical references and index.

Language :English


  • 0135541557
  • 0138973075 (International edition)

Table of Content 

  • Ch. 1 Management and control
  • Ch. 2 Action controls
  • Ch. 3 Results controls
  • Ch. 4 Personnel and cultural controls
  • Ch. 5 Control tightness (or looseness)
  • Ch. 6 Direct and indirect control system costs
  • Ch. 7 Designing and evaluating control systems
  • ch. 8 Financial responsibility centers
  • Ch. 9 Planning and budgeting systems
  • Ch. 10 Financial performance targets
  • Ch.11 Performance-dependent rewards (and punishments)
  • Ch. 12 Accounting performance measures and the myopia problem
  • Ch. 13 Limitations of ROI-type performance measures
  • Ch. 14 Using financial results controls in the presence of uncontrollable factors
  • Ch. 15 The transfer pricing problem
  • Ch. 16 Controllers, auditors and boards of directors
  • Ch. 17 Management control-related ethical issues and analyses
  • Ch. 18 Influences of uncertainty/​programmability deversification strategy and business strategy on MCSs
  • Ch. 19 Control in international and multinational corporations
  • Ch. 20 Control in not-for-profit organizations.

M.3. Management Control Systems : Using Adaptive Systems to Attain Control

Product Detail :

  • Series: Business
  • Paperback: 672 pages
  • Publisher: PHI Learning; 2nd edition edition (December 1, 2009)
  • Language: English
  • ISBN-10: 8120312295
  • ISBN-13: 978-8120312296
  • Package Dimensions: 9.2 x 7 x 1.3 inches

Editorial Reviews

This text provides a systematic and an in-depth treatment of the subject of management control systems. It is essentially rooted in accounting for management. The main emphasis of the second edition (which has 10 new chapters added and the remaining nine updated) is the integration of adaptive control model through the text.

Table of contents


Part I : management control systems and managerial controls_

introduction to management control systems.

Designing the control process and managerial controls.

Key success variables and performance measures.

Part II: mutually supportive systems model (mssm) for the design of control systems_style and culture and the design of control systems.

Infrastructure 1 : organizing for adaptive control.

Infrastructure 2 : autonomy, responsibility centers, and performance measurement.

Reward systems.

Communications and integration.

Strategic planning and programming.

Capital budgeting methods.

Operational planning.

Managerial costing 1: traditional systems.

Managerial costing 2: activity-based costing.

Continuous improvement methods.

Part III: special applications of control systems.

Control of complex programs 1 : program planning.

Control of complex programs 2 : financial planning, resource scheduling, budgeting, and reporting.

Control of multinational operations.

Control of nonprofit institutions.

Management control of the ethical dimension of organizations

M.4. Management Control Systems


Management Control Systems

Management Control Systems

Management Control Systems helps students to develop the insight and analytical skills required of today’s managers. Students uncover how real-world managers design, implement, and use planning and control systems to implement business strategies. The 12th edition builds on the strengths of prior editions by offering a rich diversity of cases balanced with current content and research.


Ch. 1 The Nature of Management Control Systems

Part 1 The Management Control Environment

Ch. 2 Understanding Strategy

Ch. 3 Understanding Behavior in Organizations

Ch. 4 Responsibility Centers: Revenue and Expense Centers

Ch. 5 Profit Centers

Ch. 6 Transfer Pricing

Ch. 7 Measuring and Controlling Assets Employed

Part 2 The Management Control Process

Ch. 8 Strategic Planning

Ch. 9 Budget Preparation

Ch. 10 Analyzing Financial Performance Reports

Ch. 11 Performance Measurement

Ch. 12 Management Compensation

Part 3 Variations in Management Control

Ch. 13 Controls for Differentiated Strategies

Ch. 14 Service Organizations

Ch. 15 Multinational Organizations

Ch. 16 Management Control of Projects

M.5. Management Control Systems : Modul materi kuliah

  1. Introduction to Management Control System (Pengantar Sistem Pengendalian Manajemen/SPM)
  2.  Perspektif SPM dalam Bisnis Global
  3. Sistem Pengendalian Operasional.
  4. Responsibility Centers (Pusat-pusat Pertanggung Jawaban) & Performance Measurement (Pengukuran Prestasi/Penilaian kinerja)
  5. Transfer Pricing.



N.1.Business & Professional Ethics for Directors, Executives & Accountants

Business & Professional Ethics for Directors, Executives & Accountants, 8th Edition

Leonard J. Brooks | Paul Dunn


Product cover for Business & Professional Ethics for Directors, Executives & Accountants 8th Edition by Leonard J. Brooks/Paul Dunn



The most comprehensive book of its kind, BUSINESS & PROFESSIONAL ETHICS FOR DIRECTORS, EXECUTIVES & ACCOUNTANTS, 8TH EDITION uses explanations, cases, videos and readings to explore the history behind corporate governance, behavior, compliance, risk management, and accounting. Content emphasizes how to develop an ethical corporate culture and make decisions that reflect organizational values, ethics and expectations of stakeholders. Students see how ethics influence company success as they analyze the IFAC Code of Ethics and AICPA and CPAO codes as well as independence, conflicts of interest, and risk assessment. They also examine risks and opportunities of non-assurance areas, such as white collar crime, bribery, and crisis management.


1. Ethics Expectations.
2. Ethics & Governance Scandals.
3. Philosophers’ Contributions.
4. Practical Ethical Decision Making.
5. Corporate Ethical Governance & Accountability.
6. Professional Accounting in the Public Interest.
7. Managing Ethics Risks & Opportunities.
8. Subprime Lending Fiasco — Ethics Issues.

N.2. Kode Etik Profesi Akuntan Publik

Institut Akuntan Publik Indonesia, Kode Etik Profesi Akuntan Publik, 1 Juli 2020, Institut Akuntan Publik Indonesia

Dapat diunduh pada link berikut : Kode Etik Profesi Akuntan Publik 2020


N.3. Kode Etik Akuntan Indonesia

Ikatan Akuntan Indonesia, Kode Etik Akuntan Indonesia, 1 Juli 2020, Ikatan Akuntan Indonesia

Dapat diunduh pada link berikut :


N.4. Kode Etik Akuntan Profesional

Ikatan Akuntan Indonesia, Kode Etik Akuntan Profesional, 2016

Dapat diunduh pada link berikut :





a. Kode etik Akuntan Profesional, IAI

b. Kode etik Profesi Akuntan KODE ETIK (Aturan Etika) Profesi Akuntan

c. Kode Etik Profesi Akuntan Publik 2019

d. Perubahan





Berikut daftar e-book  berupa pdf file yang bisa didownload langsung. Semoga bermanfaat.

  1. Memahami Untuk Membasmi- Buku Panduan untuk memahami Tindak Pidana Korupsi -KPK-Agustus 2006 .
  2. Risk Based Internal Auditing-RBIA_3_views_on_implementation-DavidGriffiths-2006 .
  3. Risk Based Internal Auditing-RBIA-An Introduction-DavidGriffiths-2006 .
  4. The_New_COSO-Internal_Control-Integrated_Framework-May2013_updated .
  5. Pengkajian Hukum Tentang Tanggung Jawab Sosial Perusahaan-BPHN-DepkumHAM-RI-2009 .
  6. Studi Tentang Penerapan Pasal Gratifikasi yang dianggap Suap pada UU Tipikor-ICW-Policy Paper-2014 .
  7. Road Map Tata Kelola Perusahaan di Indonesia-Indonesia CG Roadmap-OJK-Januari 2014 .
  8. The Indonesia Corporate Governance Manual -Firs Edition-OJK-IFC-February 2014 .
  9. Konsep Pedoman Penerapan Manajemen Risiko Berbasis Governance-KNKG-2011 .
  10. Kerugian Negara Resiko Bisnis atau Tindak Pidana Korupsi-Hikmahanto Yuwono-2015 .
  11. Indonesia code of Corporate Governance-KNKG-2006 edition .
  12. Corporate_Governance__SOE_OECD_Countries-Nopember 2004 .
  13. Good Practice – The Audit Commitee Self Assessment Checklist-NAO-2nd edition-January 2012 .
  14. Whistleblower System Proceeding-Menggagas Sistem Whistleblower di Indonesia-KNKG- Maret 2008 .
  15. Memahami Wistleblowers- LPSK 2011 .
  16. Perspektif CPMA dalam menghadapi Masyarakat Ekonomi ASEAN-IAMI .
  17. Audit-Committee-Handbook-Audit Committee Institute-KPMG-aci-uk .
  18. Audit Committee Effectiveness What Works Best-The IIA Research Foundation-PWC-2011 .
  19. Komite Audit & Internal Audit- Integritas Pengawasan Korporasi-Husaini-UNPAD Press-2009 .
  20. Enterprise Risk management-COSO-New COSO-ISO 31000-IIA_Presentation_4_10_12_Final .
  21. Corporate Governance Principles & Recommendations-3rd edition-ASX CG Council-2014 .
  22. G20-OECD Principle of Corporate Governance- September 2015 .
  23. gcg-konsep-prinsip-praktik-lkdi-cipe
  24. pengajaran-corporate-governance-dan-perkembangan-cg-scoring-sidharta-andreas-lako

Semoga beberapa MODUL  & E-BOOK tersebut dapat membantu para mahasiswa dalam mempelajari materi kuliah terkait  serta sebagai bahan diskusi lebih lanjut bagi praktisi.

38 Responses

  1. Dear Bpk.Muharief.

    Sebelumnya saya mengucapkan banyak terima kasih kepada pa Muharief.yang telah
    meng upload modul Financial Accounting Theory, 7th Edition, William R. Scott, University of Waterloo.
    Jika berkenan dan atau mempunyai modul dari buku tersebut ada yang terlewat yakni:
    Chapter 7 Measurement Applications
    Chapter 12 Standard Setting: Economic Issues
    Chapter 13 Standard Setting: Political Issues
    Mohon kiranya di upload, saya sangat membutuhkan.
    Terima kasih


  2. Ass.
    Terimakasih banyak pak atas modul2 dan share ilmu yang luar biasa bermanfaat untuk kami pembaca..
    Sukses terus pak..


  3. ass.wr.wb…pak Muh.Arief…
    sebelumnya saya mengucapkan banyak terimakasih..atas semua informasi yang ada di website bapak…informasinya sangat membantu saya..saya mau tanya terkait dengan modul advance accounting…apakah isinya sudah disesuaikan dengan perkembangan ifrs..maaf kebetulan saya mengajar mata kuliah advance…



  4. Buat Sdr. Ramdan, Rifki an Adriyata, untuk mendowload modul2 tsb, silahkan click “categories” yang ada di sebelah kanan, kemudian pilih “modul …”, sesuai yang anda inginkan. Misalnya “modul-internal auditing” atau “modul-Advanced Accounting-2” dll. Setelah ketemu modul tsb, anda bisa memilih dengan click modul 1 s/d modul terakhir dan bisa langsung di-download. OK


  5. cara download modul di atas bagaimana pak.
    tolong dong pak, penjelasaannya..


  6. maaf pak mo nanya.
    Ini link untuk download materi2 ko saya ga nemu ya?
    Bisa dibantu?


  7. bagaimana cara mendownload modul internal auditnya


  8. Rencana masih ada modul-modul lanjutan, sesuai topik yang dibahas.
    Selain itu modul 1 s/d 10 Internal Auditing tsb akan saya revisi / update sesuai referensi terkini. OK


  9. Yth Bpk Arief
    Saya mau tanya modul internal auditing
    apakah memang tersedia dalam 10modul,
    atau masih ada modul ke 11 dst lg Pak?
    saya membaca modul2 Bapak setiap minggunya 1 modul
    saya tidak sabar menunggu update berikutnya Pak
    Terima kasih banyak


  10. Cara men-download modul gampang, click artikel yang akan anda download. Silahkan click 2X, lalu save as ke komputer anda / USB. OK


  11. assalammualaikum,, Pak Arief, Saya ingin men-download modul Bapak,, Bagaimana caranya?

    Terima kasih,,


  12. Sdr. Evelia, cara mendownloadnya sama persis dengan modul yang lain. Coba anda click dua kali (2X), terus save as ke komputer anda. OK


  13. Bapak saya telah mendownload modul bapak,tetapi ada 1 modul yg tidak dapat saya download yaitu Standard of Quality-IIA.tolong bapak kasitahu cara mendownloadnya.terimakasi


  14. Sdr. Evelia, untuk mendownload modul materi kuliah Pemeriksaan Intern / Internal Auditing, silahkan anda click category ” Modul Internal Auditing”, lalu pilih modul yang anda akan dowload, telah tersedia modul 1- modul 10. Insya Alah, sebentar lagi menyusul modul 11 s/d modul 14. OK


  15. Bapak saya telah membuka website ini,dan ingin bertanya. Bagaimana cara untuk mendownload materi perkuliahan pemeriksaan intern.terimakasih.


  16. Terima kasih pak Setyo atas kritik dan sarannya.
    Pada th 2009 yg lalu kebetulan saya ditunjuk sbg Koordinator mata kuliah Internal Auditing dan sudah melakukan revisi terhadap Satuan Acara Perkuliahan (SAP) Internal Auditing dengan menambahkan materi baru (bab) tentang Risk Based Internal Auditing (RBIA). Selain itu, pada materi (bab) tentang Employee & management fraud juga sdh ditambahkan update terbaru.

    Saya pribadi juga selalu berusaha terus meng-update dg informasi / pengetahuan terbaru ttg Internal Audit.
    Kebetulan, saya juga sering diundang untuk memberikan Seminar / kuliah Umum Workshop terkait Internal Audit (SPI), misalnya :
    1. Seminar FKSPI Wil. Jabar & banten tgl 30-01-2009 yg lalu dg topik ” Internal Audit Update 2009 : learning in Global Crisis and Role of Internal Auditor”, saya sbg salah satu pembicara seminar.
    2. Sbg instruktur pada acara Workshop / training “Fraud Auditing : Prevention, Detection and Investigation” di Bali tgl 14-16 Juli 2009.
    3. Sbg Instruktur pada acara Worksop ttg “Internal Audit Understanding for lawyer, Legal Division and Compliance Officer” di jakarta pd tgl 19-20 Oktober 2009.
    4. Seminar / Kuliah Umum di FE UIB Batam dg topik “Perkembangan Profesi Internal Audit Abad 21 dan di STIE Trisakti dg topik ” tantangan yang dihadapi oleh Internal Auditor yang Profesional. dll.
    Sebagian besar materi Seminar / Worksop tsb sdh saya upload di website ini.

    Sekalilagi terima kasih atas ajakannya utk memajukan Profesi Internal Auditing di Indonesia.


  17. Salam Pak Muh Arief.. Apa kabar pak?
    Dulu saya juga pernah mengajar internal audit (th 96-97-an). Waktu itu masih pake Sawyer edisi 4. Karena biasanya tebal, nyiapinnya lama, kelemahan textbook memang cepat ketinggalan jaman. Yang edisi 5 juga kalo gak salah mengacu red book edisi 2002. Redbook edisi 2009 sekarang juga sedang direvisi lagi. Jadi kayaknya harus sering2 direvisi modulnya, Pak, supaya mahasiswa kita juga updated dg kondisi terbaru…
    OK Pak, selamat berjuang memajukan internal auditing indonesia..!
    Salam, setyo@ppa.


  18. Thank you for your atention.


  19. I should say that has lots of interesting information. Looks like the author did a good job. I will be coming back to for new information. Thank you.


  20. Assalamualaikum Pak..
    mohon ijin mendownload modul internal auditnya
    terima kasih


  21. trima kasih pak , sy tlh mendownload bahan modul bapak, semoga dapat membatu saya dlm pekerjaan .
    Sukses slalu buat bapak


  22. Sdr. Firdiyah, Insya Allah modul tentang “Audit Operasional” dan “Audit Keuangan” yang saat ini masih saya edit (revisi) dapat segera terselesaikan dan nanti saya upload di website ini. OK.


  23. Assalamualaikum Wr.Wb

    Pak, saya sedang membutuhkan modul/artikel tentang audit operasional pada BUMN dan bagaimana menilai efektifitas pengendalian intern dengan audit operasional. Apakah mempunyai modul/artikel tentang materi tersebut? Kalau ada,bagaimana cara saya mendapatkannya? Apakah bisa langsung di kirimkan ke email saya ( atas perhatiannya


  24. Terima kasih untuk semua yang Bapak upload di sini, karena banyak membantu saya dalam meningkatkan kinerja saya sebagi internal audit. Sukses selalu untuk Bapak.


  25. Sdr. Rica Aulia, setahu saya yang sekarang ada baru RUU Perbankan Syariah yang sebentar lagi menjadi UU. Peraturan BI yang sudah diberlakukan baru Penerapan GCG di Bank Umum. Penerapan GCG di BUMN sudah diatur melalui Kepmen BUMN. Mudah-mudahan BI segera menyusun peraturan yang terkait dengan Penerapan GCG untuk Perbankan Syariah.
    Sekedar info, saya telah menulis artikel tentang “GCG DI PERBANKAN SYARIAH” dan sudah saya kirimkan ke Media Massa (Majalah), namun sampai sekarang belum dimuat. Jika sudah dimuat (terbit) nanti saya upload di website ini. OK.


  26. Pak..saya mahasiswi Perbankan Syariah. Dalam skripsi saya, saya tertarik membahas penerapan GCG pada Bank Syariah. Tetapi, dosen saya bilang..tema yang saya ambil terlalu berat. Dan saya disuruh mencari teori GCG untuk bank syariah. Yang jadi kendala buat saya..apakah teori mengenai GCG untuk perbankan syariah itu ada? Apakah ada peraturan BI yang mengatur standar GCG pada bank syariah? Karena selama saya cari2 referensi, kebanyakan GCG itu dari teori2 konvensional. Apakah ada landasan AL-Quran atau Hadits mengenai GCG? Kalau bapak punya referensinya, saya mau dong pak..


  27. Pak…judul skripsi saya tentang hubungan profitabilitas dan solvabilitas pada perusahaan industri konsumsi yang terdaftar di Bursa Efek Indonesia…tapi saya kesulitan dalam mencari jurnal yang relevan…bisa tolong saya pak? Kalo dari internet gimana ya caranya saya tau perusahaan dan laporan keuangan yang terkait? Terimakasih pak.


  28. Wass. Wr. Wb. Terdapat beberapa case yang termasuk kategori fraud dalam pengadaan barang / jasa (Pemerintah, BUMN, perusahaan swasta dll), saat ini masih saya buatkan list-nya. Rencana nanti saya upload, sebagai supplement untuk modul Internal Auditing / Auditing. OK.


  29. Assalamualaikum Pak Arief, saya tertarik dengan tulisan Bpk tentang E-Procurement. Apakah Bpk punya kumpulan kasus-kasus dalam pelaksanaan pengadaan barang/jasa pemerintah ? Minta dong .. ! Terima kasih Pak.


  30. Untuk modul 1-8 Internal Auditing, silahkan langsung di-download. Modul 9-14 internal Auditing masih dalam proses penyelesaian. Sedangkan modul Auditing dan modul Advanced Accounting (I&II) saat ini masih saya edit terlebih dahulu. Jika sudah selesai nanti saya upload juga di website ini. OK.


  31. Ass. Pak minta modulnya dong. Soalnya penting banget nich, terima kasih sebelumnya.


  32. maaf pak..
    saya kesulitan untuk mencari literatur tentang FRAUD.
    Bisa bapak berikan list-nya karena saya ingin menyusun SKRIPSI tentang FRAUD..
    trima kasih..


  33. Saya masih menggunakan Adobe Reader 5.0, seharusnya menggunakan Adobe Reader yang lebih baru (versi terakhir) dapat mendownload modul tsb. Coba lagi menggunakan selain versi 8, mudah-mudahan berhasil.


  34. Bpk. M. Arief akhirnya saya mendownload modul Bapak di google, namun yang bisa saya download hanya samapi modul-5. Terima kasih, Pak.


  35. Selamat siang Pak. M. Arief, Modulnya susah dibuka walupun saya sudah mendownload adobe reader 8


  36. Modul Internal Auditing 1 s.d. 8 (file pdf) bisa langsung anda download dari website, jika komputer anda sdh ada program / software ACROBAT READER. OK.


  37. Dear Bpk.Muharief.

    Saya sangat tertarik ingin membaca modul Bpk. bagaimanakah cara saya utk mendapatkannya?
    Apakah dari website ini bisa saya download langsung? (krn saya belum dapat menemukan fitur utk download ataupun membuka modul tersebut).

    Terima Kasih


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