MODUL MATERI KULIAH
Modul ini merupakan bahan ajar / materi untuk kuliah di beberapa Fakultas Ekonomi / Sekolah Tinggi Ilmu Ekonomi (STIE) dan Program Magister Manajemen & Magister Akuntansi (S2) tempat saya mengajar.
Beberapa modul telah tersedia dalam ACROBAT READER (pdf) , POWERPOINT PRESENTATION (ppt) atau WORD (doc).
Para pembaca dapat men-download langsung beberapa modul dibawah ini.
A. Modul Pemeriksaan Intern (Internal Auditing) :
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.
Untuk menambah wawasan tentang internal auditing, beberapa modul akan dilengkapi dengan supplement sesuai dengan topik yang dibahas. Modul yang saat ini sudah bisa didownload sbb. :
A.2. Brink’s Modern Internal Auditing: A Common Body of Knowledge, Robert R. Moeller, 7th Edition, John Wiley & Sons, 2009.
Sudah ada edisi revisi menjadi : Brink’s Modern Internal Auditing: A Common Body of Knowledge, Eighth Edition, Robert R. Moeller, 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. Audit Operasional (Operational Auditing)
A.3.1 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. -525) an index.
Technical Details: System requirements for accompanying computer disk: PC format using Word for Windows version 6.
ISBN : 0471970603 (acid-free paper)
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.3.2. The Operational Auditing Handbook: Auditing Business and IT Processes
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
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
- Operations and production
- Marketing and sales
- Personnel and management development
- Research and development
- Information technology
- 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 2 Business Processes (pages 27–39)
Chapter 4 Governance Processes (pages 75–94)
Chapter 5 Risk Management Processes (pages 95–115)
Chapter 10 Control Self Assessment (pages 199–213)
Part II: Part II: Auditing Key Functions
Chapter 16 Auditing Marketing and Sales (pages 343–382)
Chapter 17 Auditing Distribution (pages 383–398)
Chapter 18 Auditing Human Resources (pages 399–436)
Chapter 20 Auditing Security (pages 453–462)
Part III: Part III: Auditing Information Technology
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 32 Processing Operations (pages 559–561)
Chapter 33 Back-up and Media Management (pages 562–565)
Chapter 34 Removable Media (pages 566–569)
Chapter 38 Remote Working (pages 585–589)
Chapter 39 Email (pages 590–597)
Chapter 40 Internet Usage (pages 598–604)
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 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 55 Data Retention and Disposal (pages 680–687)
Chapter 57 Viruses (pages 691–693)
Chapter 58 User Support (pages 694–695)
Chapter 59 Bacs (pages 696–698)
Chapter 61 IT Health Checks (pages 707–709)
Chapter 62 IT Accounting (pages 710–711
SUPPLEMENT of Internal Auditing :
B. Modul 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 .
C. Modul 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, dengan beberapa kali revisi (update) sesuai dengan referensi mutakhir.
D. Modul Akuntansi Sektor Publik (Public Sector Accounting).
Modul Akuntansi Sektor Publik ini saya susun, sebagai bahan ajar mata kuliah Public Sector Accounting di Trisakti School of Management (TSM) Jakarta.
Modul 1 – Public Sector Accounting : Introduction
E. Modul 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.
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
2 Conceptual Framework for Financial Reporting.
3 The Accounting Information System.
4 Income Statement and Related Information.
5 Statement of Financial Position and Statement of Cash Flows.
6 Accounting and the Time Value of Money.
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.
F. Modul Pemeriksaan Akuntan (Auditing) I & 2.
F.1 . Modul Auditing : AEB, 14e,2012, chapter 1 s/d 26
Modul ini merupakan materi kuliah “Auditing 1 & 2” di Program S1 Akuntansi pada Fakultas Ekonomi Universitas Trisakti dan Trisakti School of Management (STIE) Trisakti Jakarta. Modul ini berupa pdf file chapter 1 s/d chapter 26 yang diambil dari buku “Auditing : Assurance Services” karangan Arens / Elder/ Beasley (AEB), Edisi 14, Prentice Hall Business Publishing , 2012.
PART I. THE AUDITING PROFESSION
Chapter 1. The Demand for Audit and Other Assurance Services
Chapter 2. The CPA Profession
Chapter 3. Audit reports
Chapter 4. Professional Ethics
Chapter 5. Legal Liability
PART II. THE AUDIT PROCESS
Chapter 6. Audit Responsibilities and Objectives
Chapter 7. Audit Evidence
Chapter 8. Audit Planning and Analytical Procedures
Chapter 9. Materiality and Risk
Chapter 10. Internal Control, Control Risk, and Section 404 Audits
Chapter 11. Fraud Auditing
Chapter 12. The Impact of Information Technology on the Audit Process
Chapter 13. Overall Audit Strategy and Audit Program
PART III. APPLICATION OF THE AUDIT PROCESS TO THE SALES AND COLLECTION CYCLE
Chapter 14. Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions
Chapter 15. Audit Sampling for Tests of Controls and Substantive Tests of Transactions
Chapter 16. Completing the Tests in the Sales and Collection Cycle: Accounts Receivable
Chapter 17. Audit Sampling for Tests of details of Balances
PART IV. APPLICATION OF THE AUDIT PROCESS TO OTHER CYCLES
Chapter 18. Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable
Chapter 19. Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts
Chapter 20. Audit of the Payroll and Personnel Cycle
Chapter 21. Audit of the Inventory and Warehousing Cycle
Chapter 22. Audit of the Capital Acquisition and Repayment
Chapter 23. Audit of Cash and Financial Instruments
PART V. COMPLETING THE AUDIT
Chapter 24. Completing the Audit
PART VI. OTHER ASSURANCE AND NONASSURANCE SERVICES
Chapter 25. Other Assurance Services
Chapter 26. Internal and Governmental Financial Auditing and Operations Auditing
Sudah terbit edisi 15 :
Global Edition :
|Titel:||Auditing and Assurance Services, Global Edition|
|Autor:||Alvin A. Arens / Randal J. Elder / Mark S. Beasley|
Table of Contents
|PART I. THE AUDITING PROFESSION
1. The Demand for Audit and Other Assurance Services
2. The CPA Profession
3. Audit reports
4. Professional Ethics
5. Legal LiabilityPART II. THE AUDIT PROCESS
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 PART III. APPLICATION OF THE AUDIT PROCESS TO THE SALES AND COLLECTION CYCLE
14. Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of TransactionsAEB-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 PART IV. APPLICATION OF THE AUDIT PROCESS TO OTHER CYCLES
18. Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable.AEB-aud15e_ppt_18_ge
19. Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected AccountsAEB-aud15e_ppt_19_ge
20. Audit of the Payroll and Personnel Cycle.AEB-aud15e_ppt_20_ge
21. Audit of the Inventory and Warehousing Cycle.AEB-aud15e_ppt_21_ge
22. Audit of the Capital Acquisition and Repayment.AEB-aud15e_ppt_22_ge
23. Audit of Cash and Financial Instruments.AEB-aud15e_ppt_23_ge
PART V. COMPLETING THE AUDIT
24. Completing the AuditAEB-aud15e_ppt_24_gePART VI. OTHER ASSURANCE AND NONASSURANCE SERVICES
25. Other Assurance Services.AEB-aud15e_ppt_25_ge
26. Internal and Governmental Financial Auditing and Operations Auditing.AEB-aud15e_ppt_26_ge
New to this Edition
|New Coverage of Financial Instruments: With the increasing volume and complexity of various types of financial instruments and challenges associated with fair value accounting, Chapter 23 has been substantially revised to add important new coverage of issues associated with auditing financial instruments and obtaining sufficient appropriate audit evidence for fair value account estimates. The authors believe this will help strengthen student understanding of the challenges associated with auditing financial instruments.
Other Assurance Services: Chapter 25 highlights emerging opportunities for CPAs to provide assurance about corporate social responsibility and sustainability reports. Additionally, both Chapters 10 and 25 reflect the new guidance for service auditors who are reporting on internal controls at service organizations. Chapter 25 also reflects the updated standard compilation and review reports recently issued by the AICPA Accounting and Review Services Committee.ACL Problems: CPA firms continue to use audit software to perform audit testing including tests for fraud. The authors have included selected problems using ACL in several chapters in the text. These problems are related to the topic of the chapter so that students can see how audit software is used to perform specific types of audit tests. Additional guidance for students on the use of ACL is included both on the text Web site and as an appendix to the text. The educational version of ACL software is included with every new copy of this edition.Hillsburg Hardware Annual Report: The annual report for the Hillsburg Hardware Company is included as a four-color insert to the text. Financial statements and other information included in the annual report are used in examples throughout the text to illustrate chapter concepts. The annual report also includes management’s report on internal control required by Section 404a and the auditor’s report required by Section 404b consistent with
PCAOB Auditing Standard No. 5.Pinnacle Manufacturing Integrated Case: The Pinnacle Manufacturing integrated case is based on a large, multi-division company. The case has been revised and expanded to now consist of seven parts included at the end of the chapter to which that part relates. Each part of the case is designed to give students hands-on experience, and the parts of the case are connected so that students will gain a better understanding of how the parts of the audit are integrated by the audit process.New and Revised Homework Problems: All chapters include a research problem that requires students to use the Internet to research relevant auditing issues. All chapters include several new or revised problems. The use of bullets and numbering and a large font size enhance the readability of the text and help students retain key concepts.
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
F.2 . Modul 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.
Table of Contents
1. The Role of the Public Accountant in the American Economy
2. Professional Standards
Appendix 2A Comparison of International Standards of Auditing with AICPA Auditing Standards
3. Professional Ethics
4. Legal Liability of CPAs
5. Audit Evidence and Documentation
6. Audit Planning, Understanding the Client, Assessing Risks, and Responding
Appendix 6A Selected Internet Addresses
Appendix 6B Examples of Fraud Risk Factors
Appendix 6C Illustrative Audit Case
7. Internal Control
Appendix 7A Antifraud Programs and Control Measures
8. Consideration of Internal Control in an Information Technology Environment
9. Audit Sampling
Appendix 9A Probability-Proportion-to-Size Sampling
Appendix 9B Audit Risk
10. Cash and Financial Investments
11. Accounts Receivable, Notes Receivable, and Revenue
Appendix 11A Illustrative Audit Case
Appendix 11B Illustrative Audit Case
12. Inventories and Cost of Goods Sold
13. Property, Plant, and Equipment: Depreciation and Depletion
14. Accounts Payable and Other Liabilities
Appendix 14A Illustrative Audit Cases
15. Debt and Equity Capital
16. Auditing Operations and Completing the Audit
17. Auditors’ Reports
18. Integrated Audits of Public Companies
19. Additional Assurance Services: Historical Financial Information
20. Additional Assurance Services: Other Information
21. Internal, Operational, and Compliance Auditing
The 18th edition has been thoroughly revised to reflect two very major changes in auditing:
- The AICPA’s “clarity project” which has resulted in complete revision and recodification of the Auditing Standards Board’s standards (1) to make standards easier to read, understand, and apply, and (2) to converge those standards with the International Standards of Auditing to the extent considered desirable. Almost all outstandingStatements on Auditing Standard were revised, with an effective date for audits of periods ending after December 15, 2012.
- Modification of the CPA exam’s Auditing and Attestation section content, including elimination of 2 “long” simulations on each exam and replacement with 6-7 shorter, completely objective form simulations.
Modifications to Reflect Changes in the Auditing Standards:
The broad scope of the clarity project has resulted in changes to each chapter–some relatively minor, but others very major. Among the most major clarity project changes are:
- Chapter 2: Professional Standards This chapter is rewritten to reflect the Auditing Standards Board’s elimination of the longstanding “ten generally accepted auditing standards”–that is, the three general standards, three field work standards, and the four reporting standards. For purposes of AICPA professional standard coverage the chapter now discusses in detail the new Principles Underlying an Audit Conducted in Accordance with Generally Accepted Auditing Standards that replaced the ten standards. Yet, because the PCAOB standards continue to be structured about the ten standards, those standards remain in place for public company audits and are also discussed in the chapter. In addition, coverage includes presentation of the new “standard” audit report and modified reports. An appendix has been added to this chapter to compare major differences between international and US standards.
- Chapter 17: Auditors’ Reports. Changes in AICPA terminology reflected here better align U.S. GAAS with international standards. For example, an unqualified report is now an unmodified report; an explanatory paragraph is now an emphasis of matter, an other matter paragraph or a basis for modification paragraph; an audit involvingother auditors is now a group audit. But there have also been many other changes, including changes in the standard audit report’s wording and changes in requirements in a number of areas in which a report other than “standard” is issued.
- Chapter 19: Additional Assurance Services: Historical financial Information. The clarity standards, following the international standard approach, use the term “financial reporting framework” to represent the standards used to prepare historical financial information. In essence the “financial reporting framework” becomes the “suitable criteria” for historical financial information. This results in a number of changes relating to this chapter, including elimination of “special reports” and replacement with “special purpose financial reporting frameworks.”
In addition, two other key changes include:
- Chapter 19: Additional Assurance Services: Historical financial Information. In addition to the Chapter 19 clarity changes, modification of compilation and review standards are reflected in the chapter. This area is of particular importance to students who plan to take the CPA exam as the new content specification outline shows that the degree of coverage of this area is significant.
- Chapter 20: Additional Assurance Services: Other Information is rewritten to reflect the fact that the nature of these other services is evolving as at this point some services seem to have gained a degree of market acceptance (e.g., SysTrust, PrimePlus/Elder Care) while others have not (e.g., WebTrust). Additional new products such as providing assurance relating to XBRL are discussed.
Modifications to reflect CPA Exam Question Format Changes:
- The CPA exam’s coverage of shorter simulations has resulted in the replacement of the “long” simulations in the text with a variety of shorter objective questions. We entitle them “other objective format questions” in that they are “objective,” yet in general not structured completely as multiple choice questions. The questions in the back of every chapter now include other objective format questions. A number of these are “simulation” questions that meet the new criteria for CPA exam inclusion. Others are brief, and yet consistent with the new simulation approach. In addition, every chapter of the instructor’s test bank now includes one or more other objective format questions.
- The clarity modifications presented force the CPA exam to update its questions to reflect new terminology and requirements. We have revised the text and instructor test bank questions to reflect these changes.
- Connect Accounting and Connect Plus Accounting
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.
F.3 . Modul Auditing : MGP, 8e,2012, chapter 1 s/d 18
Auditing and Assurance Services: A Systematic Approach, 8/e
Copyright year: 2012
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
Bahan presentasi pdf file dari buku “AUDITING AND ASSURANCE SERVICES: A SYSTEMATIC APPROACH”
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) :
Chapter 1 , An Introduction to Assurance and Financial Statement Auditing
• Updated for new auditing standards. Order of fundamental auditing c oncepts modifi
ed to mirror the more intuitive fl ow of revised Chapters 3–5
Chapter 2 , The Financial Statement Auditing Environment
• Updated and rewritten to improve understandability and fl ow of concepts relating to the
various types of auditing and the environment in which auditing takes place
• Now includes AICPA’s “principles underlying an audit” in addition to PCAOB’s traditional
set of “generally accepted auditing standards”
Give your students an intuitive,
hands-on learning experience!
Chapter 3, Audit Planning, Types of Audit Tests, and Materiality
• Clearer specifi cation of the steps included in audit planning
• New section on auditing multiple locations and business units based on PCAOB Auditing
Standard No. 9
• New section on supervision of the audit based on PCAOB Auditing S tandard No. 10
Chapter 4, Risk Assessment
• Updated to refl ect the fi nal PCAOB Risk Assessment Standards
• Improved presentation of the fraud risk assessment process
Chapter 5, Evidence and Documentation
• Updated to refl ect the fi nal PCAOB Risk Assessment Standards
• Revised Audit Module on the use of substantive analytical procedures
Chapter 6, Internal Control in a Financial Statement Audit
• Updated to refl ect PCAOB Risk Assessment Standards
• Updated for new SAS on Audit Considerations Relating to a Client Using
a Service Organization
Chapter 7 , Auditing Internal Control over Financial Reporting
• Updated to refl ect PCAOB Risk Assessment Standards
• Revised to present material more concisely
Chapter 8 , Audit Sampling: An Overview and Application to Tests of Controls
• Updated for changes in the new ASB clarity standard, AU 530, “Audit Sampling”
• Added a table comparing attribute sampling terms used in ACL with those associated
with the AICPA tables illustrated in the chapter
Chapter 9 , Audit Sampling: An Application to Substantive Tests of Account Balances
• Updated for changes in the new ASB clarity standard, AU 530, “Audit Sampling”
• Added a table comparing terminology for MUS between ACL and manual calculation
Chapters 10–16, Business Process Chapters
• Revised for enhanced clarity and brevity
• Updated to recognize the elimination of “SAS 70” references as reports on controls of service
organizations is now addressed in AT 801
• Clarifi ed illustrations linking assertions to possible misstatements to e xample controls
and tests of controls
• Updated exhibits and practice insights for recent events, for example, sanction of PwC
India in connection with the Satyam fraud
• Replaced Internet end-of-chapter problems requiring research on SEC a ctions with more
Chapter 17 , Completing the Audit Engagement
• Revised for greater conciseness and clarity, enhanced focus on key concepts
• Clarifi ed discussion of auditor’s responsibility for subsequent events
• Enhanced discussion of the role of the quality review partner in ensuring engagement
viii Give Your Students an Intuitive, Hands-On Learning Experience!
Chapter 18 , Reports on Audited Financial Statements
• Updated for recent developments including the new “clarifi ed” form of the ASB audit
Chapter 19 , Professional Conduct, Independence, and Quality Control
• Updated for changes in Code of Professional Conduct, with new examples of ethics violations
• Discussion of quality control and peer review/inspection updated for r ecent changes in
Chapter 20 , Legal Liability
• Updated for important recent case and statutory law
• Included implications of the Dodd-Frank Act of 2010
• Enhanced legal liability information on the book’s website
• Updated legal case descriptions for new cases
Chapter 21 , Assurance, Attestation, and Internal Auditing Services
• Updated standards relating to practitioner independence in compilation engagements
• Attestation reports updated for new AICPA standards
F4. Modul Auditing : LRSST, 5e, 2013
F.5. Modul 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
PART 1: THE AUDITING ENVIRONMENT.
Chapter 1: Auditing and the Public Accounting Profession – Integrity of Financial Reporting.
Chapter 2: Auditor Responsibilities and Reports.
Chapter 3: Professional Ethics.
Chapter 4: Auditor’s Legal Liability.
PART 2: THE DECISION MAKING OF AUDIT PLANNING.
Chapter 5: Overview of the Financial Statement Audit.
Chapter 6: Audit Evidence.
Chapter 7: Accepting the Engagement and Planning the Audit.
Chapter 8: Materiality Decisions and Performing Analytical Procedures.
Chapter 9: Audit Risk: Including the Risk of Fraud.
Chapter 10: Understanding Internal Control.
PART 3: THE DECISION MAKING OF COLLECTING AND EVALUATING EVIDENCE.
Chapter 11: Audit Procedures in Response to Assessed Risks: Tests of Controls.
Chapter 12: Audit Procedures in Response to Assessed Risks: Substantive Tests.
Chapter 13: Audit Sampling.
PART 4: AUDITING THE TRANSACTION CYCLES AND COMPLETING THE AUDIT.
Chapter 14: Auditing the Revenue Cycle.
Chapter 15: Auditing the Expenditure Cycle.
Chapter 16: Auditing the Production and Personnel Services Cycles.
Chapter 17: Auditing the Investing and Financing Cycles.
Chapter 18: Auditing Investments and Cash Balances.
Chapter 19: Completing the Audit / Post Audit Responsibilities.
PART 5: OTHER ATTEST AND ASSURANCE SERVICES.
Chapter 20: Attest and Assurance Services and Related Reports.
Chapter 21: Internal, Operation and Governmental Auditing.
2. Standar Audit
G. Modul Financial Accounting (S1 Accounting)
G1. Modul Financial Accounting, IFRS Edition, 2e, Kieso, Kimmel & Weigandt (KKW), 2013
Financial Accounting, IFRS Edition: 2nd Edition
Table of Contents
1 Accounting in Action
2 The Recording Process
3 Adjusting the Accounts
4 Completing the Accounting Cycle
5 Accounting for Merchandising Operations
7 Fraud, Internal Control, and Cash
8 Accounting for Receivables
9 Plant Assets, Natural Resources, and Intangible Assets
11 Corporations: Organization, Share Transactions, Dividends, and Retained Earnings
13 Statement of Cash Flows
14 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
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. Modul “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).
Table of Contents
- ch01-The Free Market System & Business
- ch02-Corporate Governance
- ch03-Introcuction to Business Ethics
- ch04-Board of Director Roles & Responsibilities
- ch05-Board Committee Roles & Responsibilities
- ch06-Roles & responsibilities of Management
- ch07-Regulatory Bodies Standard Setters & Best Practices
- ch08-Internal Auditors Roles & Responsibilities
- ch09-External Auditors Roles & Responsibilities
- ch10-Stakeholders Roles & Responsibilities
- ch11-Roles & Responsibilites of Other Corporate Governance Participans
- ch12-Contemporary Issues in Business Ethics & Corporate Governance
- ch13-Corporate Governance in Privat & Not-For-Profit Organizations
- ch14-Corporate Governance in Transition
- ch15-Emerging Issues in Corporate Governance
H.2. Modul “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,
Book Title : New Corporate Governance
Book Subtitle : Successful Board Management Tools
Authors : Martin Hilb
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. Modul “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
b. Infra Structure Corporate Governance.
- Organ Utama
1.2. Direksi & Dewan Komisaris
2. Organ Pendukung
2.1. Komite Audit.
2.2. Komite Remunerasi & Nominasi
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.
- 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.
f. Corporate Governance in Banking Sector Industries.
g. Public Sector Governance.
i. Tatakelola Terintegrasi untuk Konglomerasi Keuangan.
I. Modul “Pelaporan Korporat (Corporate Reporting).
Modul ini sebagai bahan / materi kuliah “Pelaporan Korporat” pada Program S2 Magister Akuntansi (MAKSI).
- 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.
1.2 Penggunaan conceptual framework dalam pelaporan keuangan
2. Pelaporan keuangan ETAP dan nirlaba
2.1 Perbedaan standar akuntansi untuk ETAP dengan IFRS
2.2 Penerapan standar akuntansi untuk ETAP
3. Analisis laporan keuangan, kinerja, dan kepatuhan atas entitas komersial, nirlaba, dan ETAP.
4. Analisis laporan keuangan pemerintah pusat dan daerah.
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)
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).
9. Imbalan kerja (Pengakuan dan pengukuran, Penyajian & Pengungkapan).
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.
12. Pendapatan, kebijakan dan estimasi, akuntansi dan kesalahan, dan pajak penghasilan.
13. Pelaporan berkelanjutan dan pelaporan terintegrasi.
Berikut daftar e-book berupa pdf file yang bisa didownload langsung. Semoga bermanfaat.
- Memahami Untuk Membasmi- Buku Panduan untuk memahami Tindak Pidana Korupsi -KPK-Agustus 2006 .
- Risk Based Internal Auditing-RBIA_3_views_on_implementation-DavidGriffiths-2006 .
- Risk Based Internal Auditing-RBIA-An Introduction-DavidGriffiths-2006 .
- The_New_COSO-Internal_Control-Integrated_Framework-May2013_updated .
- Pengkajian Hukum Tentang Tanggung Jawab Sosial Perusahaan-BPHN-DepkumHAM-RI-2009 .
- Studi Tentang Penerapan Pasal Gratifikasi yang dianggap Suap pada UU Tipikor-ICW-Policy Paper-2014 .
- Road Map Tata Kelola Perusahaan di Indonesia-Indonesia CG Roadmap-OJK-Januari 2014 .
- The Indonesia Corporate Governance Manual -Firs Edition-OJK-IFC-February 2014 .
- Konsep Pedoman Penerapan Manajemen Risiko Berbasis Governance-KNKG-2011 .
- Kerugian Negara Resiko Bisnis atau Tindak Pidana Korupsi-Hikmahanto Yuwono-2015 .
- Indonesia code of Corporate Governance-KNKG-2006 edition .
- Corporate_Governance__SOE_OECD_Countries-Nopember 2004 .
- Good Practice – The Audit Commitee Self Assessment Checklist-NAO-2nd edition-January 2012 .
- Whistleblower System Proceeding-Menggagas Sistem Whistleblower di Indonesia-KNKG- Maret 2008 .
- Memahami Wistleblowers- LPSK 2011 .
- Perspektif CPMA dalam menghadapi Masyarakat Ekonomi ASEAN-IAMI .
- Audit-Committee-Handbook-Audit Committee Institute-KPMG-aci-uk .
- Audit Committee Effectiveness What Works Best-The IIA Research Foundation-PWC-2011 .
- Komite Audit & Internal Audit- Integritas Pengawasan Korporasi-Husaini-UNPAD Press-2009 .
- Enterprise Risk management-COSO-New COSO-ISO 31000-IIA_Presentation_4_10_12_Final .
- Corporate Governance Principles & Recommendations-3rd edition-ASX CG Council-2014 .
- G20-OECD Principle of Corporate Governance- September 2015 .
Semoga beberapa MODUL & E-BOOK tersebut dapat membantu para mahasiswa dalam mempelajari materi kuliah terkait serta sebagai bahan diskusi lebih lanjut bagi praktisi.
Selain itu saat ini saya sedang menyelesaikan Modul Corporate Governance . Jika sudah selesai nanti saya upload di website ini.