MODUL MATERI KULIAH
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.
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A. Manajemen Investasi (Investment Management)
Materi kuliah sesuai Rencana Pembelajaran Studi (RPS) Manajemen Investasi tahun 2023 di Fakultas Ekonomi & Bisnis (FEB) Univesritas Trisakti Jakarta:
- Publisher : John Wiley & Sons Ltd; 11th edition (December 18, 2009)
- Language : English
- ISBN-10 : 0470553073
- ISBN-13 : 978-0470553077
- Item Weight : 2.37 pounds
- Dimensions : 8.03 x 0.81 x 9.96 inches
Investments: Analysis and Management, Gerald R. Jensen & Charles P. Jones,
14th Edition, Joh Wiley & Sons. 2019.
NEW TO THIS EDITION
- Expanded coverage of recent trends in the financial markets such as cryptocurrencies, private equity investment, exchange-traded products, hedge funds, and mega-deal IPOs
- The DCF model, the present value of growth opportunities (PVGO) model, the H-model, the Grinold-Kroner model, and formulas for discount pricing money market securities, money market returns
- “Concepts in Action” and “Investments Intuition” sections, new portfolio evaluation comparing Berkshire Hathaway with Icahn Enterprises
- Examples of millennial investing behavior, the effective duration of a bond portfolio, residual income and aggregate market return models, performance measures, and Pastor Stambaugh and Bond Yield Plus methods
- Explanations of growth at a reasonable price (GARP) as an investment strategy, the role dividends play on stock returns, and required returns to sustain spending during retirement
TABLE OF CONTENTS
Part 1 Background
- Understanding Investments..
- Investment Alternatives.
- Indirect Investing.
- Securities Markets and Market Indexes.
- How Securities are Traded .
Part 2 Portfolio and Capital Market Theory
6. The Risk and Return from Investing.
7. Portfolio Theory.
8. Portfolio Selection and Asset Allocation.
9. Capital Market Theory and Asset Pricing Models.
Part 3 Common Stocks: Analysis, Valuation, and Management
10 Common Stock Valuation.
11. Common Stocks: Analysis and Strategy.
12. Market Efficiency.
Part 4 Security Analysis
13 Economy/Market Analysis.
14. Sector/Industry Analysis.
15. Company Analysis.
16. Technical Analysis.
Part 5 Fixed-Income Securities: Analysis, Valuation, and Management
17 Bond Yields and Price.
18. Bonds: Analysis and Strategy
Part 6 Derivative Securities
19 Options.
20. Futures Contracts
Part 7 Investment Management
21 Managing Your Financial Assets.
22. Evaluation of Investment Performance
Power point presentation Chapter.
Jones10e_Chpt01_Understanding Investments
Jones10e_Chpt02_Investment Alternatives
Jones10e_Chpt03_Indirect Investing
Jones10e_Chpt04_Securities Market
Jones10e_Chpt05_How Securities Are Traded
Jones10e_Chpt06_The Returns and Risks From Investing
Jones10e_Chpt07_Portfolio Theory
Jones10e_Chpt08_Portfolio Selection
Jones10e_Chpt09_Asset Pricing Models
Jones10e_Chpt10_Common Stock Valuation
Jones10e_Chpt11_Common Stocks Analysisi and Strategy
Jones10e_Chpt12_Market Efficiency
Jones10e_Chpt13_Economy Market Analysis
Jones10e_Chpt14_Sector Industry Analysis
Jones10e_Chpt15_Company Analysis
Jones10e_Chpt16_Technical Analysis
Jones10e_Chpt17_Bond Yields and Prices
Jones10e_Chpt18_Bonds Analysis and Strategy
Part ONE : ELEMENTS OF INVESTMENTS
1 Investments: Background and Issues
2 Asset Classes and Financial Instruments
3 Securities Markets
4 Mutual Funds and Other Investment Companies
Part TWO : PORTFOLIO THEORY
5 Risk, Return, and the Historical Record
6 Efficient Diversification
7 Capital Asset Pricing and Arbitrage Pricing Theory
8 The Efficient Market Hypothesis
9 Behavioral Finance and Technical Analysis
Part THREE : DEBT SECURITIES
10 Bond Prices and Yields
11 Managing Bond Portfolios
Part FOUR : SECURITY ANALYSIS
12 Macroeconomic and Industry Analysis
13 Equity Valuation
14 Financial Statement Analysis
Part FIVE : DERIVATIVE MARKETS
15 Options Markets
16 Option Valuation
17 Futures Markets and Risk Management
Part SIX : ACTIVE INVESTMENT MANAGEMENT
18 Evaluating Investment Performance
19 International Diversification
20 Hedge Funds
21 Taxes, Inflation, and Investment Strategy
22 Investors and the Investment Process
Berikut powerpoint presentation chapter Bodie, Kane & Marcus :
Bodie Kane & Marcus_Chapter_001_Investment Environment
Bodie Kane & Marcus_Chapter_002_Asset Classes & Financial Instruments
Bodie Kane & Marcus_Chapter_003_Securities Market
Bodie Kane & Marcus_Chapter_004_Mutual Funds and Other Investment Companies
Bodie Kane & Marcus_Chapter_005_Risk and Return Past & Prologue
Bodie Kane & Marcus_Chapter_006_Efficient Diversification
Bodie Kane & Marcus_Chapter_007_Capital Asset Pricing and Arbritage Pricing Theory
Bodie Kane & Marcus_Chapter_008_The Efficient Market Hypothesis
Bodie Kane & Marcus_Chapter_009_Behavioral Finance and Technical Analysis
Bodie Kane & Marcus_Chapter_010_Bond Prices and Yields
Bodie Kane & Marcus_Chapter_011_Managing Bond Portfolios
Bodie Kane & Marcus_Chapter_012_Macroeconomic and Industry Analysis
Bodie Kane & Marcus_Chapter_013_Equity Valuation
Bodie Kane & Marcus_Chapter_018_Performance Evaluation and Active Portfolio Management
B. Pemeriksaan Intern (Internal Auditing) :
Materi kuliah sesuai Study Plan (RPS) Internal Auditing tahun 2023 di Trisakti School of Management (TSM) Jakarta:
MODUL MATERI KULIAH:
- Modul-01-Internal Auditing-THE NATURE OF INTERNAL AUDITING-MAE-2023
- Modul-02-Internal Auditing-CONTROL-MAE-2022
- Modul-03-Internal Auditing-RISK ASSESSMENT-MAE-2022
- Modul-04-Internal Auditing-PREMILINARY SURVEY-MAE-2022
- Modul-05-Internal Auditing-AUDIT PROGRAM-MAE-2022
- Modul-06-Internal Auditing-FIELDWORK-MAE-2022
- Modul-07-Internal Auditing-RISK BASED INTERNAL AUDITING-RBIA-MAE-2022
- Modul-08-Internal Auditing-AUDIT FINDING-MAE-2022
- Modul-09-Internal Auditing-WORKING PAPER-MAE-2022
- Modul-10-Internal Auditing-REPORT-MAE-2022
- Modul-11-internal-auditing-Establishing the Audit Activity Selecting & Developing the Staff-MAE-2022
- Modul-12-Internal Auditing-Controlling Audit Project & Quality Assurance–MAE-2022
- Modul-13-Internal Auditing-Employee & Management Fraud-MAE-2022
- Modul-14-Internal Auditing-Dealing Wih People Relationship with External Auditor BOD & Audit Committee-MAE-2022
Materi kuliah sesuai Study Plan (Rencana Pembelajaran Studi/RPS) Internal Auditing tahun 2023 di Fakultas Ekonomi & Bisnis (FEB) Universitas Trisakti Jakarta:
- Introduction to Internal Auditing.
- The International Professional Practices Framework
- Governance, Risk and Control.
- Business and IT Risks.
- Risk of Fraud and Illegal Acts.
- Internal Audit Function.
- Data Analytics and Audit Sampling..
- Assurance Engagemen.
- Communicating Assurance Engagement Outcomes and Performing Follow -Up Procedures..
- The Consulting Engagemen.
- Internal Audit Group Project Repor.
SUPLEMEN MATERI KULIAH:
- STANDAR INTERNASIONAL PRAKTIK PROFESIONALAUDIT INTERNAL (STANDAR) : https://www.theiia.org/globalassets/site/standards/mandatory-guidance/ippf/2017/ippf-standards-2017-indonesian.pdf
- INTERNATIONAL STANDARDS FOR THE PROFESSIONAL PRACTICE OFINTERNAL AUDITING (STANDARDS) :https://www.theiia.org/globalassets/site/standards/mandatory-guidance/ippf/2017/ippf-standards-2017-english.pdf
- https://na.theiia.org/standards-guidance/Pages/Standards-and-Guidance-IPPF.aspx
- https://www.icpak.com/wp-content/uploads/2015/09/Managing-the-Internal-Audit-Function.pdf
- http://Model Internal Audit Activity Charter-1-IIA
- https://na.theiia.org/iiarf/Public%20Documents/Chapter%206%20Managing%20the%20Internal%20Audit%20Function.pdf
- https://www.icaew.com/-/media/corporate/files/technical/audit-and-assurance/audit/guidance-for-audit-committees/the-internal-audit-function.ashx
- http://iia-indonesia.org/wp-content/uploads/The-Internal-Audit-Function.pdf
- https://www.acuia.org/sites/acuia.org/files/1-A%20-%20Managing%20the%20Internal%20Audit%20Function.pdf
- https://cdn.ymaws.com/www.iiasa.org.za/resource/collection/F8346FB8-6CA6-4891-AC57-2685C7889725/White_Paper_2013.pdf
- Peran Internal Auditor Menghadapi Krisis Finansial Global
SUPLEMEN MATERI KULIAH:
- The Nature of Internal Auditing
- https://na.theiia.org/standards-guidance/mandatory-guidance/Pages/Definition-of-Internal-Auditing.aspx
- https://muhariefeffendi.wordpress.com/2007/11/15/perkembangan-profesi-internal-audit-abad-21/
- https://muhariefeffendi.wordpress.com/2007/11/07/paradigma-baru-internal-auditor/
- https://global.theiia.org/about/about-internal-auditing/Pages/About-Internal-Auditing.aspx
- Control
- Internal Control Integrated Framework-Executive Summary, May 2013.
- PPT_Rehmann Live_The New COSO
- the-new-coso-internal-control-integrated-framework-may2013-updated
- Audit Executive Center Host COSO Roundtables on COSO Internal Control Framework Update
- COSO McNally Transition Article- Final COSO Version Proof_5-31-13-The 2013 COSO Framework & SOX Cimpliance
- Add3-IIA Position Paper-3 Lines of Defense in Effective Risk Management & Control-Jan 2013
- kpmg_internal_control_practical_guide
- Internal_auditings_role_in_sections_302__404__final
- Risk Assessment
- Performing the Preliminary
- https://chapters.theiia.org/tallahassee/Events/ChapterDocuments/2014-01-23_Basics/05_Audit-Process_Leftheris.pdf
- https://www.academia.edu/7500151/Pertemuan_ke_2_internal_audit
- https://slideplayer.com/slide/7654737/
- https://uca.edu/internalaudit/files/2014/06/The-Audit-process.pdf
- http://anhyfreedom.blogspot.com/2013/01/survey-pendahuluan-internal-audit.html
- https://books.google.co.id/books?id=6321DwAAQBAJ&pg=PA90&lpg=PA90&dq=Preliminary+survey+on+Internal+Auditing+chapter+ppt&source=bl&ots=OPEssMTSz1&sig=ACfU3U0sjK9tU-BCEbxNtCDq8Fw4ncvT3Q&hl=id&sa=X&ved=2ahUKEwiipdzx34foAhWn6nMBHZDFDUY4ChDoATAGegQIBxAB#v=onepage&q=Preliminary%20survey%20on%20Internal%20Auditing%20chapter%20ppt&f=false
- Audit Programs
- Risk Based Internal Auditing
- Risk Based Internal Auditing Three Views on Implementation : https://www.internalaudit.biz/files/implementation/rbiaimplementing.pdf
- Internal Auditing Introduction : https://www.internalaudit.biz/files/introduction/rbiaintroduction.pdf
- RISK BASED INTERNAL AUDITING AND RISK ASSESSMENT PROCESS : http://www.eajournals.org/wp-content/uploads/R%C4%B1sk-Based-Internal-Aud%C4%B1t%C4%B1ng-And-R%C4%B1sk-Assessment-Process.pdf
- Audit Findings
- Reports
- Establishing The Audit Activity & Selecting and Developing The Staff
- https://www.bdo.com/BDO/media/Webinar-Handouts/Establishing-an-Effective-Internal-Audit-Function-Presenters.pdf
- https://global.theiia.org/standards-guidance/public%20documents/modelcharter.pdf
- https://na.theiia.org/iiarf/Public%20Documents/Chapter%206%20Managing%20the%20Internal%20Audit%20Function.pdf
- https://na.theiia.org/news/press-releases/Pages/IIA-Releases-New-Practice-Guide-on-Talent-Management.aspx
- https://books.google.co.id/books?id=UuHhBQAAQBAJ&pg=PA176&lpg=PA176&dq=Selecting+and+developing+the+Staff+Internal+Audit&source=bl&ots=y5HbAEAjMo&sig=ACfU3U39o6vcZmENXIYvVFP2P3pBeOrqIA&hl=id&sa=X&ved=2ahUKEwjV6qupkNPnAhWzwTgGHShqBKU4ChDoATAJegQIBxAB#v=onepage&q=Selecting%20and%20developing%20the%20Staff%20Internal%20Audit&f=false
- https://books.google.co.id/books?id=UuHhBQAAQBAJ&pg=PA176&lpg=PA176&dq=Selecting+and+developing+the+Staff+Internal+Audit&source=bl&ots=y5HbAEBaMi&sig=ACfU3U0TidVQdz1o9Xe8Lmy7McuNDz0ccw&hl=id&sa=X&ved=2ahUKEwiT_JDWkNPnAhUSzjgGHRiiCrQ4FBDoATAAegQICRAB#v=onepage&q=Selecting%20and%20developing%20the%20Staff%20Internal%20Audit&f=false
- Controlling Audit Projects & Quality Assurance
- https://na.theiia.org/services/quality/Pages/Quality-Assurance.aspx
- https://na.theiia.org/services/quality/Public_Documents/Quality-Assessment-Manual-Chapter-1.pdf
- https://muhariefeffendi.wordpress.com/2007/12/09/tantangan-untuk-menjadi-seorang-auditor-internal-yang-profesional/
- https://muhariefeffendi.wordpress.com/2007/11/07/value-added-internal-auditing/
- https://muhariefeffendi.wordpress.com/2009/09/16/peran-auditor-internal-di-perusahaan-dalam-menghadapi-dampak-finansial-global/
- Employee and Management Fraud
- https://na.theiia.org/translations/PublicDocuments/Fraud-and-Internal-Audit-Indonesian.pdf
- https://muhariefeffendi.wordpress.com/2009/09/07/pencegahan-pendeteksian-dan-penginvestigasian-kecurangan-komputer-oleh-auditor-melalui-audit-sistem-informasi/
- https://muhariefeffendi.wordpress.com/2008/07/08/tanggung-jawab-auditor-internal-dalam-pencegahan-pendeteksian-penginvestigasian-kecurangan/
- https://muhariefeffendi.wordpress.com/2008/10/20/sarbanes-oxley-act-sebagai-implementasi-gcg/
- https://muhariefeffendi.wordpress.com/2008/03/28/tanggung-jawab-akuntan-publik-dalam-pencegahan-pendeteksian-kecurangan-pelaporan-keuangan/
- https://muhariefeffendi.wordpress.com/2008/03/03/tanggung-jawab-manajemen-dalam-mencegah-dan-mendeteksi-fraudulent-financial-reporting/
- https://muhariefeffendi.wordpress.com/2008/06/10/cyber-crime-langkah-pengamanan-dan-audit/
- https://muhariefeffendi.wordpress.com/2007/11/08/mengungkap-kkn-fraud-melalui-forensic-audit/
- https://muhariefeffendi.wordpress.com/2007/11/07/transparansi-laporan-keuangan-perusahaan-sebagai-implementasi-gcg-cegah-fraud/
- Dealing With People, Relationship with External Auditors, Relationship with Board of Directors & Relationship with AuditCommittee
- https://www.icas.com/professional-resources/audit-and-assurance/internal-audit/the-working-relationship-between-internal-audit-and-external-audit
- https://www.iia.org.uk/resources/delivering-internal-audit/position-paper-internal-audits-relationship-with-external-audit/
- https://na.theiia.org/about-us/Public%20Documents/Sawyer_Award_2004.pdf
- CICA_audit_committee_rev_1_4_07-iia- The Effective & Essential Relationship between The Internal Audit Group and The Audit Committee
- https://www.iia.org.uk/resources/audit-committees/how-internal-audit-works-with-the-audit-committee
- https://www.acacompliancegroup.com/blog/relationship-trust-audit-committee-and-internal-audit
- https://global.theiia.org/about/about-internal-auditing/Public%20Documents/Aud_Comm_Brochure_1_.pdf
- Paradigma Baru Internal Auditor. ( Paradigma Baru Internal Auditor pada Era Globalisasi-Muh Arief Effendi-FEB UNHAS-26 Nov 2021 )
BEBERAPA TEXTBOOK INTERNAL AUDITING:
B.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.
B.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
B.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
B.4. The Internal Auditing Handbook, 3rd Edition
Author Information
Description
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
B.5. Internal Auditing: Assurance & Advisory Services, Fourth Edition
Internal Auditing: Assurance & Advisory Services, Fourth Edition
Overview
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 FOURTH EDITION HAS BEEN UPDATED TO REFLECT:
- 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.
B.6. Audit Operasional (Operational Auditing)
B.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
B.6.2. 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
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 4 Governance Processes (pages 75–94)
Chapter 5 Risk Management Processes (pages 95–115)
Chapter 8 Reviewing Internal Control over Financial Reporting—The Sarbanes-Oxley Approach (pages 151–177)
Chapter 10 Control Self Assessment (pages 199–213)
Part II: Part II: Auditing Key Functions
Chapter 12 Auditing the Finance and Accounting Functions (pages 237–275)
Chapter 13 Auditing Subsidiaries, Remote Operating Units and Joint Ventures (pages 276–284)
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 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
C. 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
D. 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
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
E. 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.
RPS: RPS Akuntansi Sektor Publik
- Week 1 :
- Modul 1-ASP: Modul-01-ASP-Ruang lingkup Organisasi Sektor Publik -Muh Arief Effendi-Rev2023
- Pengantar mengenal dan memahami Akuntansi Sektor Publik (ASP).
- Pengantar dan Memahami Organisasi sektor Publik.
- Week 2 :
- Perbandingan Sektor Publik dan Sektor Komersial.
- Penetapan Harga Barang dan Jasa Publik di Indonesia (Perbandingan dengan Sektor Komersial).
- Sistem Reward dan punishment (Perbandingan antara Sektor Publik dan Bisnis).
- Week 3:
- Sejarah dan Perkembangan Penganggaran Pemerintah Indonesia.
- Teori dan Konsep Penganggaran.
- Memahami Konsep Anggaran.
- Pendekatan dalam Menyusun Anggaran.
- Week 4 :
- Anggaran sebagai Obyek Akuntansi Sektor Publik.
- Publik Sector Accounting dan Budget Accounting : Memahami Posisi Anggaran dalam Akuntansi Sektor Publik.
- Week 5 :
- Negara dan Pemerintah sebagai Sasaran Akuntansi Laporan Keuangan Sektor Publik.
- Week 6 :
- Teknik Akuntansi Sektor Publik.
- Studi atas Teknik dan Prosedur Akuntansi pada Akuntansi (Uang dan Barang) Aplikasinya di Indonesia.
- Week 7 :
- Laporan Keuangan Sektor Publik.
- Memahami Basis Kas VS Basis Akrual pada Akuntansi Anggaran.
- Dilematika Full Adoption pada Akrualisasi Sektor Publik
- Week 8:
- Pusat Pertanggungjawaban pada Pemerintah.
- Pengukuran Kinerja pada Pemerintah : Teori dan Aplikasi.
- Week 9 :
- Akuntansi Pemerintah di Indonesia.
- Keuangan Negara & Anggaran Negara dan Sistem Akuntansi Pemerintah.
- Anggaran Pemerintah & APBN-APBD
- Sejarah Akuntansi Pemerintah di Indonesia
- Future Model Sistem Akuntansi-SPAN-Kemenkeu-2010
- Peraturan-Menteri-Keuangan-Nomor-238PMK052011-tentang-Pedoman-Umum-Sistem-Akuntansi-Pemerintah
- Gambaran-Umum-Pedoman Umum Sistem Akuntansi Pemerintahan-PUSAP-2011
- Buku Panduan Teknis Akrual-Pelaksanaan Anggaran & Akt Pemerintah Pusat
- Modul- Akuntansi Pemerintah Daerah Berbasis Akrual
- Kemenkeu RI_ Akt & Pelaporan berbasis Akrual Pemerintah Pusat-2016
- Standar Akuntansi Pemerintah – SAP
- Keuangan Negara & Anggaran Negara dan Sistem Akuntansi Pemerintah.
- Akuntansi Pemerintah di Amerika Serikat ((Accounting for United States Government).
- Akuntansi Pemerintah di Indonesia.
- Week 10 :
- Regulasi dan Standar di Sektor Publik.
- Standar Akuntansi dalam Akuntansi Sektor Publik.
- STANDAR AKUNTANSI PEMERINTAHAN Republik Indonesia – KOMITE STANDAR
AKUNTANSI PEMERINTAHAN 2021 : https://www.ksap.org/sap/wp-content/uploads/2021/11/Buku-SAP-2021.pdf - STANDAR AKUNTANSI PEMERINTAHAN – KOMITE STANDAR AKUNTANSI PEMERINTAHAN
2020 : https://www.ksap.org/sap/wp-content/uploads/2021/07/Buku-SAP-2020R1-2.pdf - STANDAR AKUNTANSI PEMERINTAHAN – KOMITE STANDAR AKUNTANSI PEMERINTAHAN
2019 : https://www.ksap.org/sap/wp-content/uploads/2021/07/Buku-SAP-2019.pdf - PERATURAN PEMERINTAH NOMOR 71 TAHUN 2010 tentangSTANDAR AKUNTANSI PEMERINTAHAN – KOMITE STANDAR AKUNTANSI PEMERINTAHAN 2016 : https://www.ksap.org/sap/wp-content/uploads/2012/08/Buku-SAP-2016-1.pdf
- GOVERNMENT ACCOUNTING STANDARDS – GOVERNMENT ACCOUNTING STANDARDS COMMITTEE 2020 : https://www.ksap.org/sap/wp-content/uploads/2021/02/Handbook-SAP-2020-R.pdf
- GOVERNMENT ACCOUNTING STANDARDS – GOVERNMENT ACCOUNTING STANDARDS COMMITTEE 2020 : https://www.ksap.org/sap/wp-content/uploads/2020/11/Handbook-SAP-2019.pdf
-
Berikut beberapa slide terkait dengan standar akuntansi pemerintahan (SAP), Bisa di download dari link berikut : http://dwimartani.com/slide-standar-akuntansi-pemerintahan-pp-71-tahun-2010-update/#:
- PSAP VS PSAK.
- Week 11 :
- Tinjauan atas PSAP terkait Laporan Realisasi Anggaran, Laporan Arus Kas dan Catatan Atas Laporan Keuangan.
- Tinjauan atas PSAP terkait dengan Akuntansi Aset tetap dan Investasi.
- Tinjauan atas PP No 71 Tahun 2010 dan PSAP terkait dengan Laporan Operasional.
- Week 12 :
- Week 13 :
- Akuntansi untuk Partai Politik.
- Akuntansi untuk Organisasi non Laba / LSM
- Week 14 :
- Akuntansi untuk Tempat Ibadah.
- Akuntansi Untuk Institusi Pendidikan (Universitas dan Badan Layanan Umum )
F. 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.
MODUL :
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
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
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
Table of Contents
5 Statement of Financial Position and Statement of Cash Flows.
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.
SUPLEMENT :
1. Update-to-intermediate-accounting-ifrs-edition-kieso-weygandt-and-warfield-2011
2. Supplement -IFRS-The Conceptual Framework for Financial Reporting-2011-IASB
G. 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.
G.1 . The Audit Process (Principles, Practice and Cases)
The Audit Process (Principles, Practice and Cases)
Author/s:
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
Overview
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
ch 12-Add-Auditing-Gray 6ed-2015
13 Final work: specific problems related to inventories, construction contracts, trade payables and financial liabilities
ch 13-Add-Auditing-gray 6ed-2015
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
G.2. Auditing : AEB, 15e,2013.
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 Liability
PART 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 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
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 Accounts.
AEB-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.
PART V. COMPLETING THE AUDIT
24. Completing the Audit.
PART VI. OTHER ASSURANCE AND NONASSURANCE SERVICES
25. Other Assurance Services.
AEB-aud15e_ppt_25_ge
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
G.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
G.4 . Auditing & Assurance Services: A Systematic Approach10th Edition
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) :
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 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
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
G.5. Auditing : LRSST, 6e, 2015
Auditing & Assurance Services, 6/e
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
G.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
PART 1: THE AUDITING ENVIRONMENT.
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
PART 2: THE DECISION MAKING OF AUDIT PLANNING.
Chapter 5: Overview of the Financial Statement Audit.
BJ-8e-ch05-Overview of the Financial Statement Audit
Chapter 6: 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
PART 3: THE DECISION MAKING OF COLLECTING AND EVALUATING EVIDENCE.
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.
PART 4: AUDITING THE TRANSACTION CYCLES AND COMPLETING THE AUDIT.
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
PART 5: OTHER ATTEST AND ASSURANCE SERVICES.
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
G.7. Auditing-Hooks-2011
Auditing and Assurance Services: Understanding the Integrated Audit, 1st edition
Description
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
PART I INTRODUCTION.
- 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.
PART II THE AUDIT ENVIRONMENT.
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.
PART III EXECUTING AN INTEGRATED AUDIT.
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.
PART IV ADDITIONAL TRANSACTION CYCLES AND OTHER TOPICS.
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
G.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 :
- Hayes ed3-2014-ch 01
- Hayes ed3-2014-ch 02 & Hayes ed3-2014-ch 02_US
- Hayes ed3-2014-ch 03
- Hayes ed3-2014-ch 04
- Hayes ed3-2014-ch 05
- Hayes ed3-2014-ch 06
- Hayes ed3-2014-ch 07
- Hayes ed3-2014-ch 08 & Hayes ed3-2014-ch 08A
- Hayes ed3-2014-ch 09
- Hayes ed3-2014-ch 10 & Hayes ed3-2014-ch 10A
- Hayes ed3-2015-ch 11
- Hayes ed3-2014-ch 12 & Hayes ed3-2014-ch 12_US
- Hayes ed3-2014-ch 13
- Hayes ed3-2014-ch 14
- Hayes ed3-2014-ch 15
G.9. Modern Auditing and Assurance Services, 6th Edition
Description
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
part 1 THE AUDITING AND ASSURANCE ENVIRONMENT
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
part 2 AUDIT PLANNING
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
part 3 AUDIT TESTING METHODOLOGY
11 Tests of controls
12 Designing substantive procedures
13 Audit sampling
part 4 AUDITING TRANSACTIONS AND BALANCES
14 Auditing sales and receivables
15 Auditing purchases, payables and payroll
16 Auditing inventories and property, plant and equipment
17 Auditing cash and investments
part 5 COMPLETING THE AUDIT
18 Completing the audit
G.10. Auditing And Assurance services in Australia,Gay-Simnett, 2003
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.
Published
- 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
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
ch10-Substantive Tests Of Transactions And Balances
ch13-The Auditor_s Reporting Obligations
ch16-Audit And Assurance Services In The Public Sector
ch17-Advanced Topics In Assurance Service
G.11. Interpretation and Application of International Standards on Auditing,Steven Collings, Wiley,2011
Interpretation and Application of International Standards on Auditing
About the Author
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
https://leseprobe.buch.de/images-adb/02/72/02722368-85f0-42c4-a766-233969cdd53a.pdf
Supplement Auditing :
1. UU no. 5 tahun 2011 tentang Akuntan Publik
atau (Lihat di sini)
2. Standar Audit IAPI (Institut Akuntan Publik Indonesia)
- Standar Audit (SA) 810 : Perikatan untuk Melaporkan Ikhtisar Laporan Keuangan http://iapi.or.id/Iapi/detail/199
- Standar Audit (SA) 805 : Pertimbangan Khusus – Audit Atas Laporan Keuangan Tunggal dan Suatu Unsur, Akun, atau Pos Tertentu dalam Laporan Keuangan http://iapi.or.id/Iapi/detail/198
- Standar Audit (SA) 800 : Pertimbangan Khusus – Audit atas Laporan Keuangan yang Disusun sesuai Dengan Kerangka Bertujuan Khusus.http://iapi.or.id/Iapi/detail/197
- Standar Audit (SA) 720 : Tanggung Jawab Auditor atas Informasi Lain dalam Dokumen yang berisi Laporan Keuangan Auditan http://iapi.or.id/Iapi/detail/196
- Standar Audit (SA) 710 : Informasi Komparatif – Angka Koresponding dan Laporan Keuangan Komparatif http://iapi.or.id/Iapi/detail/195
- Standar Audit (SA) 706 : Paragraf Penekanan Suatu Hal dan Paragraf Hal Lain dalam Laporan Auditor Independen http://iapi.or.id/Iapi/detail/194
- Standar Audit (SA) 705 : Modifikasi terhadap Opini dalam Laporan Auditor Independen http://iapi.or.id/Iapi/detail/193
- Standar Audit (SA) 700 : Perumusan Suatu Opini dan Pelpaoran Atas Laporan Keuangan http://iapi.or.id/Iapi/detail/192
- Standar Audit (SA) 620 : Penggunaan Pekerjaan Pakar Auditor http://iapi.or.id/Iapi/detail/191
- Standar Audit (SA) 610 : Penggunaan Pekerjaan Auditor Internal http://iapi.or.id/Iapi/detail/190
- Standar Audit (SA) 600 : Pertimbangan Khusus – Audit atas Laporan Keuangan Grup (Termasuk Pekerjaan Auditor Komponen) http://iapi.or.id/Iapi/detail/189
3. Standar Profesional Akuntan Publik (SPAP)
- http://iapi.or.id/Iapi/detail/143 Standar Jasa Terkait (SJT) 4400 : Perikatan Untuk Melaksanakan Prosedur yang disepakati atas Informasi Keuangan.
- http://iapi.or.id/Iapi/detail/144 Standar Jasa Terkait (SJT) 4410 : Perikatan Kompilasi.
- http://iapi.or.id/Iapi/detail/145 Standar Perikatan Asurans (SPA) 3000 : Perikatan Asurans selain Audit atau Reviu atas Informasi Keuangan Historis.
- http://iapi.or.id/Iapi/detail/146 Standar Perikatan Asurans (SPA) 3400 : Pemeriksaan atas Informasi Keuangan Porspektif.
- http://iapi.or.id/Iapi/detail/147 Standar Perikatan Asurans (SPA) 3402 : Laporan Asurans atas Pengendalian pada Organisasi Jasa.
- http://iapi.or.id/Iapi/detail/148 Standar Perikatan Asurans (SPA) 3420 : Perikatan Asurans untuk Pelaporan atas Kompilasi Informasi Keuangan Proforma yang Tercantum dalam Prokpektus.
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 :
- PP-Nomor-1-Tahun-2017-tentang-Perubahan-PP-Nomor-5-Tahun-2016 .
- PP-Nomor-2-Tahun-2017-tentang-Publikasi-Informasi-Keanggotaan-Kepada-Masyarakat .
5. IFAC – Guide to Using International Standards on Auditing in the Audits of Small- And Medium-Sizes Entities https://www.ifac.org/system/files/publications/files/guide-to-using-internationa-1.pdf
6. FRC (Financial Reporting Council) : International Standards on Auditing (UK) 200 (Revised June 2016) https://www.frc.org.uk/getattachment/aa24dd60-5ca4-4cec-8c67-ac470b82f931/ISA-(UK)-200_Revised-June-2016_final.pdf
7. FRC (Financial Reporting Council) : International Standards on Auditing (UK) 210 (Revised June 2016) https://www.frc.org.uk/getattachment/b245bc7f-453f-49b8-ad9b-2ce992f6ca67/ISA-(UK)-210_Revised-June-2016_Updated-July-2017_final.pdf
8. FRC (Financial Reporting Council) October 2016 : International Standards on Auditing (UK) 800 (Revised) https://www.frc.org.uk/getattachment/80f8bb7f-1763-4e7e-a7c1-b54cb1bba2a7/ISA-(UK)-800-Revised-October-2016.pdf
9. FRC (Financial Reporting Council) October 2016 : International Standards on Auditing (UK) 805 (Revised) https://www.frc.org.uk/getattachment/9bc613f7-a2dd-4096-a4a3-32edfb83266a/ISA-(UK)-805-Revised-October-2016.pdf
10. Peraturan Pemerintah Republik Indonesia Nomor 20 Tahun 2015 (Lihat di sini)
11.Peraturan Menteri Keuangan:
-
- PMK Nomor 155/PMK.01/2017 (Lihat di sini)
- PMK Nomor 186 Tahun 2021 (Lihat di sini)
12. Peraturan OJK Nomor 13/POJK.03/2017 (Lihat di sini)
H. Financial Accounting (S1 Accounting)
H.1. 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
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
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
14 Financial Statement Analysis
ch14-Financial Statement Analysis
APPENDICES
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).
I. Modul “Tata Kelola Korporat (Corporate Governance)”
I.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).
Description
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
I.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.
I.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
b. Infra Structure Corporate Governance.
- Organ Utama
1.1. RUPS
1.2. Direksi & Dewan Komisaris
i. peraturan-ojk-tentang-direksi-dan-dewan-komisaris-emiten-atau-perusahaan-publik
iii.peraturan-pbi-no-12-23-pbi-2010-uji-kemampuan-kepatutan
2. Organ Pendukung
permen-b-umn-10-mbu-2012-organ-pendukung-dekom-dewas-bumn
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
internal_audit_role_in_modern_corporate_governance_kpmg_2003
2.5. Sekretaris Perusahaan (Corporate Secretary)
peraturan-ojk-tentang-sekretaris-perusahaan-emiten-atau-perusahaan-publik
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)
ix-i-7-kep-bapepam-no-496-2008-pembentukan-dan-piagam-audit-internal
5. Standard Operating Procedure (SOP)
d. Teori-teori Corporate Governance.
modul-4-cg-theories-of-corporate-governance-revised
e. Asessment GCG.
- sk-16-smbu-2012-indikator-parameter-dan-evaluasi-atas-penerapan-gcg-pada-bumn
- asean-corporate-governance-scorecard-acgs-2015-self-assesment
- asean-cg-scorecard-questionare-versi-2014
- annex-a-guidelines-on-compliance-with-acgs
- asean_cg_scorecard-acgs-acmf-2015
- asean-scorecard-for-insurance-companies-response-form-icfd
f. Corporate Governance in Banking Sector Industries.
- basel-committe-on-banking-supervision-guidelines-cg-principles-for-banks-july-2015
- bcbs-progress-in-adopting-the-principles-for-effective-risk-data-aggregation-dec-2015
- basel_committee_2015_corporate_governance_principles-august-2015
g. Public Sector Governance.
- international-framework-good-governance-in-the-public-sector-ifac-cipfa2-2014
- good-governance-in-the-public-sector-cipfa-ifac-2013
h. Sustainability.
- g4-gri-pedoman-pelaporan-berkelanjutan-prinsip-prinsip-pelaporan-dan-pengungkapan-standar
- pkp-14-sustainable-and-intergerated-reporting
- what-is-sustainability
- sustainability-sustainable-development
- 130304-inform-vol-3-14-17-sustainability-accounting-standard-board
- summer-2011-polejewski-sustainability-accounting-and-reporting
- nmu_fs_engl_final-sustainability-management-in-business-enterprises-bdi-2002
- textbook-sustainability-a-comprehensive-foundation-2012
- dalal-clayton-bass-2002-sustainable-development-strategies-a-resource-book-oecd
- a-perspective-on-environmental-sustainability
- sustainability-and-reporting-trends-in-2025-gri-reporting-may-2015
- starting-points-2-g3-1-gri-sustainability-reporting
i. Tatakelola Terintegrasi untuk Konglomerasi Keuangan.
- icgs-nelson-t-tatakelola-terintegrasi-sistem-keuangan-nov-15
- bgf2_mas-achmad-daniri_tatakelola_terintegrasi_knkg_nov-15
- peraturan-otoritas-jasa-keuangan-tentang-penerapan-manajemen-risiko-terintegrasi-bagi-konglomerasi-keuangan
- 09mk-endang-kts-ojk-pengawasan-terintegrasi-terhadap-konglomerasi-keuangan-april-15
- pojk-18-2014-penerapan-tatakelolaterintegrasi-bagi-konglomerasi-keuangan
- pojk-26-2015-kewajiban-penyediaan-modal-minumum-terintegrasi-bagi-konglomerasi-keuangan
- lampiran-1-pojk-26-2015-kewajiban-penyediaan-modal-minumum-terintegrasi-bagi-konglomerasi-keuangan
- siaran-pers-ojk-awasi-50-konglomerasi-keuangan
- the-international-integrated-reporting-framework-iirc-2013
- integrated-reporting-gri-jan-2012
- integrated-reporting-in-the-public-sector-cima
- toward-integrited-reporting-communicating-value-21st-century
- iso_26000-international_integrated_reporting_framework-2015
- materiality-in-ir-guidance-for-integrated-report-nov-2015
- iirc-task-force-on-climate-realted-financial-disclosure-2016
- integrated-financial-sustainability-reporting-in-the-us-2013
- integrated-reporting-the-future-of-corporate-reporting-2013
I.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.
- Pengantar.
- Teori Etika dan Pengambilan Keputusan Beretika.
- Lingkungan Etika dan Akuntansi.
- Etika Akuntan Profesional.
- COE-Code of Ethic Professional Accountant
- CPABC-Code-of-Professional-Conduct-FINAL-(June-23-2015)
- Kode Etik Akuntan Profesional
- Kode Etik Akuntan Indonesia
- Ethical-Issues-Encountered-by-Chartered-Accountants-Molyneaux-ICAS
- ETHICS AND PROFESSIONALISM
- Kode Etik akuntan
- codeethics of CA
- KODE_ETIK_AKUNTAN PROFESIONAL-2016
- Iklim Etika dan Integritas Organisasi.
- Alasan diperlukan Tata Kelola yang Baik dan Etika Bisnis.
- Definisi dan Prinsip dasar tata Kelola.
- Tinjauan Struktur Tata Kelola di Indonesia.
- Manfaat Tata Kelola bagi Korporat dan Lingkungan.
- Instrumen penilaian dan bukti Empiris terhadap praktik Tata Kelola di Indonesia dan ASEAN.
- Prinsip Perlindungan terhadap Hak Pemegang Saham.
- Prinsip perlakuan setara terhadap pemegang saham.
- Prinsip tanggung jawab Dewan.
- Komite -komite dibawah Dewan Komisaris.
- Pengungkapan dan Transparansi, Pengendalian Internal.
- Peran dan Tanggungjawab Auditor Eksternal dan Internal.
- Prinsip Peran Pemangku kepentingan dan Tanggung Jawab Korporat.
SUPPLEMENT MODUL GCG :
- Corporate Governance in Asia-Asian Roundtable on Corporate Governance-OECD-2014
- Annex-A-Guidelines-on-Compliance-with-ASEAN Corporate Governance Scorecard -ACGS
- ASEAN Corporate Governance Scorecard-ASEAN Capital Market Forum-ACGS ACMF-2015
- Corporate Governance Principles & Recommendations-3rd edition-ASX CG Council-2014
- Audit Committee Effectiveness What Works Best-4 th edition-The IIA Research Foundation-PWC-2011
- integrated-reporting-the-future-of-corporate-reporting-2013
- integrated-financial-sustainability-reporting-in-the-us-2013
- materiality-in-ir-guidance-for-integrated-report-nov-2015
- iso_26000-international_integrated_reporting_framework-2015
- the-international-integrated-reporting-framework-iirc-2013
- dalal-clayton-bass-sustainable-development-strategies-a-resource-book-oecd-2002
- textbook-sustainability-a-comprehensive-foundation-2012
- g20-oecd-principle-of-corporate-governance-september-2015
- oecd-guidelines-corporate-governance-soes-2015
- Policy Brief on Corporate Governance of Banks-Building Blocks-Hawkamah-OECD
- GCG in Family Business – Governance of Ownership Business and Family
- file46193_OECD Risk Awareness Tool for Multinational Enterprises in Weak Governance Zones
- 34803211-OECD Guidelines on CG on SOE
- The Capital Market Corporate Governance Principles-Reporting Guidelines for Listed Companies and Licensed Intermidiairies
- Indonesian Code for GCG-NCCG-April 2001
- Principles of Good Corporate Governance and Good Practice Recomendations-ASXCGC-Amended Principles-021106
- Guidance on Good Practices in Corporate Governance Disclosure-UN-200
- 051507-Aspects of IMF Corporate Governance- Including the Role of the Board
- Ten Essential Corporate Governance Principles and Best Practice Recommendations
- 33655111-Improving Corporate Governance Standards the Work of the OECD and the Principles
- Corporate Governance Principles for Business Enterprises-HERMES-ADB
- Principles of Auditor Independence and the Role of Corporate Governance in Monitoring an Auditor’s Independence
- gcgcpse-Guidelines on Corporate Governance for Central Public Sector Enterprises-2007
- 1922428-OECD Guidelines for Multinational Enterprises
- 31557724-The OECD Principles of Corporate Governance-2004
- FAQ-SE-BI-9-12-DPNP-Pelaksanaan GCG pada Bank Umum
- Pedoman Umum GCG-KNKCG-060906
- Steps-Self Assesment Scorecard Sytem on GCG Practices
- FCGISelfassessmentChecklist
- Pedoman GCG Perbankan
- Self_Assessment_Checklist_KNKG
- Pedoman Pembentukan Komite Audit yang Efektif-KNKCG
- Item13-Audit Committee Self Assessment Checklist-Sept06-annex1
- FCGI_Booklet_II
- CICA_audit_committee_rev_1_4_07-IIA
- SOX Policy Evaluation Checklist
- The Importance of IT Controls to Sarbanes-Oxley Compliance
- Sarbanes-Oxley Act from an Accounting Point of View
- Sarbanes-Oxley Act of 2002
- Sarbanes-Oxley Act Compliance
- An Integrated Risk Management, Compliance & Audit Solution-IanAbraham-CPSPL
- Risk Management Standard-030820-AIRMIC-ALARM-IRM-2002
- COSO-ERM Integrated Framework-ExecutiveSummary-2004
- Internal_Auditing’s_Role_in_Sections_302__404__FINAL
- Pengajaran-Corporate-Governance-dan-Perkembangan-CG-Scoring-Prof Sidharta Utama & Prof Andreas Lako-Workshop Bidang Ilmu-SNA16-Manado-25 September 2013
J. Pelaporan Korporat (Corporate Reporting).
Modul ini sebagai bahan / materi kuliah “Pelaporan Korporat” pada Program S1 Akuntansi dan 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.
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
1.2 Penggunaan conceptual framework dalam pelaporan keuangan
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
c. http://www.ksap.org/Seminar/strategi_090805.pps
5. Kombinasi bisnis dan konsolidasi:
pkp-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.
lk-konsolidasi-dan-lk-tersendiri-psak-4-ias-7
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.
pp-71-2010-ttg-sap-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).
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
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
SUPLEMENT :
- corporate-reporting-study-manual-ecaew-3-ed-2015
- federation-european-accountans_fee_the-future-of-corporate-reporting-2015
- corporate-reporting-a-means-of-corporate-governance-transparancy-ars
- 2015-oct-gpi-indonesian-global-perspective-non-financial-reporting
K. 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.
- 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.
a.ch11-equity-analysis-valuation-fsa-sw-2009
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
d. stock_valuation & Investment Decision
e. SmartFin_ch05_Stocks Valuation
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
L. Teori Akuntansi Keuangan (Financial Accounting Theory)
L.1. Financial Accounting Theory, Scott, Edisi 7, 2015
Financial Accounting Theory, 7th Edition
William R. Scott, University of Waterloo
Pearson, 2015
ISBN-13: 9780132984669
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
M. 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).
M.1. Accounting Information System,4e,2000, Wilkinson et all.
Table of Contents :
- Chapter 1-The Study of Accounting Information Systems
- Chapter 2-The Business Environment and the AIS
- Chapter 3-AIS Enhancement Through IT & Networks
- Chapter 4-Data Management
- Chapter 5-Computer-Based Transaction Processing
- Chapter 6- Data-Base Modeling and Applications
- Chapter 7-Risk Exposures and the Internal Control Structure
- Chapter 8-General Controls and Application Controls
- Chapter 9-Security for Transaction Information Processing Support Systems
- Chapter 10-Auditing of Information Systems
- Chapter 11-The General Ledger and Financial Reporting Cycle
- Chapter 12-The Revenue Cycle
- Chapter 13-The Expenditure Cycle
- Chapter 14- Systems Development
Module 2- Decision Support and Expert Systems
Module 3- The Conversion Cycle
Module 4- The Human Resource Management Cycle
M.2. Accounting Information System,14e,2017, Romney & Steinbart.
Table of Contents :
- romney_ais14_ch_01_AIS An Overview
- romney_ais14_ch_02_Overview of Transaction Processing and Enterprise Resource Planning Systems
- romney_ais14_ch_03_Systems Documentation Techniques
- romney_ais14_ch_04_Relational Databases
- romney_ais14_ch_05_Computer Fraud
- romney_ais14_ch_06_Computer Fraud and Abuse Techniques
- romney_ais14_ch_07_Control and Accounting Information Systems
- romney_ais14_ch_08_Controls for Information Security
- romney_ais14_ch_09_Confidentiality and Privacy Controls
- romney_ais14_ch_10_Processing Integrity and Availability Controls
- romney_ais14_ch_11_Auditing Computer-Based Information Systems
- romney_ais14_ch_12_The Revenue Cycle Sales to Cash Collections
- romney_ais14_ch_13_The Expenditure Cycle Purchasing to Cash Disbursements
- romney_ais14_ch_14_The Production Cycle
- romney_ais14_ch_15_The Human Resources Management and Payroll Cycle
- romney_ais14_ch_16_General Ledger and Reporting System
- romney_ais14_ch_17_Database Design Using the REA Data Model
- romney_ais14_ch_18_Implementing an REA Model in a Relational Database
- romney_ais14_ch_19_Special Topics in REA Modeling
- romney_ais14_ch_20_Introduction to SD & SA
- romney_ais14_ch_19_Special Topics in REA Modeling
- romney_ais14_ch_22_SDI & Operation
M.3. Information Technology for Management,4e,2004, Turban, McLean & Wetherbe.
Information Technology for Management: Transforming Organizations in the Digital Economy
Published by Wiley (2004)
ISBN 10: 0471229679 ISBN 13: 9780471229674
- Turban McLean Wetherbe_4th e_2004_Ch01__Information Technology in the Digital Economy
- Turban McLean Wetherbe_4th e_2004_Ch02_Information Technologies Concepts and Management
- Turban McLean Wetherbe_4th e_2004_Ch03_Strategic Information Systems for Competitive Advantage
- Turban McLean Wetherbe_4th e_2004_Ch04_Network Computing Discovery Communication and Collaboration
- Turban McLean Wetherbe_4th e_2004_Ch05_Electronic Commerce
- Turban McLean Wetherbe_4th e_2004_Ch06_Mobile Computing and Pervasive Computing
- Turban McLean Wetherbe_4th e_2004_Ch07_Transaction Processing Innovative Functional Systems CRM and Integration
- Turban McLean Wetherbe_4th e_2004_Ch08_Supply Chain Management and ERP
- Turban McLean Wetherbe_4th e_2004_Ch09_IT Planning Restructuring and Organization Transformation
- Turban McLean Wetherbe_4th e_2004_Ch10_Knowledge Management
- Turban McLean Wetherbe_4th e_2004_Ch11_Data Management Warehousing Analyzing Mining and Visualization
- Turban McLean Wetherbe_4th e_2004_Ch12_Supporting Management and Decision Making (including intelligent systems)
- Turban McLean Wetherbe_4th e_2004_Ch13_IT Economics
- Turban McLean Wetherbe_4th e_2004_Ch14_Building Information Systems
- Turban McLean Wetherbe_4th e_2004_Ch15_Managing Information Resources and Security
- Turban McLean Wetherbe_4th e_2004_Ch16_The Impacts of IT on Organizations Individuals and Society
M.4. Accounting Information System,10e,2019, James A. Hall
Accounting Information Systems, 10th Edition
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.
TABLE OF CONTENTS
1. The Information System: An Accountant’s Perspective.
2. Introduction to Transaction Processing.
3. Ethics, Fraud, and Internal Control.
Part II: TRANSACTION CYCLES AND BUSINESS PROCESSES.
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.
Part III: ADVANCED TECHNOLOGIES IN ACCOUNTING INFORMATION.
9. Database Management Systems.
10. The REA Approach to Business Process Modeling.
11. Enterprise Resource Planning Systems.
12. Electronic Commerce Systems.
Part IV: SYSTEMS DEVELOPMENT ACTIVITIES.
13. Systems Development and Program Change Activities.
Part V: COMPUTER CONTROLS AND AUDITING.
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.
M.5.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) :
- Konsep mengenai Sistem Informasi.
2. Sistem Informasi Eksekutif (Executive Information System).
- Introduction of Executive Information System-EIS
- Executive-Information-System-EIS
- Sistem Informasi Eksekutif-01
3. Peran Teknologi Informasi dalam mendukung Sistem Informasi
- Konsep Dasar Sistem Informasi dalam Dunia Bisnis
- Konsep ATI-Arsitektur Teknologi Informasi
- Sistem Informasi dalam Aktivitas Bisnis
- Pemanfaatan Teknologi Informasi untuk mencapai Keunggulan Kometitif
4. Siklus Proses Bisnis I
5. Siklus Proses Bisnis II
- Siklus Pengeluaran Pembelian dan Pengeluaran Kas
- The Expenditure Cycle
- Purchasing Life Cycle
- Siklus Pengeluaran Pembelian dan Pengeluaran Kas
6. Siklus Proses Bisnis Pendukung
- The Human Resources Management-Payroll Cycle
- Siklus Penggajian & Manajemen SDM
- siklus-manajemen SDM
- The HRM & Payroll Cycle
7.Audit atas Sistem Informasi berbasis Teknologi Informasi
- Audit-Sistem Informasi-Berbasis-Komputer
- Audit-Sistem-Informasi
- Review-dan-Konsep-Audit-Sistem-Informasi
- Standar-Audit-Sistem Informasi
8. Internal Control over Financial Reporting (IOFCR)
- Modul 1-ICOFR
- Modul 2-ICOFR
- Modul 3-ICOFR__presentation_-_Ernst_and_Young
- Modul 4-internal-controls-over-financial-reporting-part1-cdn
- Modul 5-PWC-ICOFR-benchmark-2016
- Modul 6-Overview_of_SOC_Reports_-_ISACA_Presentation_2-21-13_
- Modul 7-Internal_Financial_Controls-IFCOR
- Modul 8-Sarbanes-Oxley Act of 2002
- Modul 9-Sarbanes Oxley Act-AICPA
9. Sistem Informasi & Pengendalian Internal
- coso-2013-lengkap
- Modul 1-COBIT-5 overview
- Modul 2-COBIT5-Introduction
- Modul 6-Perbedaan COBIT VS COSO
- Modul 7-COBIT 5 & Implementasinya
- Presentasi_Dr._Cris_Kuntadi_Irjen_Kemenhub-Sikencur
- Modul-Sikencur
- Modul-Pengendalian Umum & Aplikasi
10. System Development Life Cycle (SDLC).
- Modul 1-Introduction of System Development Life Cycle
- Modul 2-Introduction SDLC-The Software Development Life Cycle
- Modul 3-SDLC & Alternative Methodologies
- Modul 4-Systems_Overview-SDLC
- Modul 5-SDLC- A Simplified Introduction
N. 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).
N.1. Management Control Systems: Performance Measurement, Evaluation and Incentives
a. Management Control Systems: Performance Measurement, Evaluation and Incentives, 3/E Kenneth Merchant, University 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 I: The Control function of Management
1 Management and 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
N.2. Modern Management Control Systems : Text & Cases
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
ISBN
- 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.
N.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
N.4. Management Control Systems
Management Control Systems
-
12th Edition • 784 Pages • Hardback
9780073100890 • 0073100897 - By Robert Anthony and Vijay Govindarajan
- Copyright: 2007
TABLE OF CONTENTS
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
N.5. Management Control Systems : Modul materi kuliah
- Introduction to Management Control System (Pengantar Sistem Pengendalian Manajemen/SPM)
- Perspektif SPM dalam Bisnis Global
- Sistem Pengendalian Operasional.
- Responsibility Centers (Pusat-pusat Pertanggung Jawaban) & Performance Measurement (Pengukuran Prestasi/Penilaian kinerja)
- SPM-Pusat Pertanggungjawaban
- SPM-Responsibility Centers-Revenue & Expense Center
- SPM-Pusat Laba- Profit Center
- SPM-Penilaian Kinerja
- SPM-sistem-pengukuran-kinerja
- SPM-Modul sistem-penilaian-kinerja-1
- SPM-Modul-pengukuran-kinerja-2
- MCS-Performance Evaluation
- Ch9-MCS-Financial Performance Targets
- SPM-Monitoring & Evaluasi
- MCS-Decentralization-Performance Evaluation & Transfer Pricing
- Transfer Pricing.
- MCS-Introduction to Transfer Pricing
- MCS-An Introduction of Transfer Pricing
- MCS-Transfer Price
- SPM-Penentuan-harga-transfer-Transfer Pricing
- transfer_pricing_methods
O. ETIKA PROFESI AKUNTAN
O.1.Business & Professional Ethics for Directors, Executives & Accountants
Business & Professional Ethics for Directors, Executives & Accountants, 8th Edition
Leonard J. Brooks | Paul Dunn
Overview
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.
TABLE OF CONTENTS
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.
O.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 https://iapi.or.id/Iapi/detail/919
- Kode Etik Profesi Akuntan Publik tahun 2021 :Kode Etik Profesi Akuntan Publik (KEPAP) 2021 berlaku efektif 31 Desember 2021KEPAP 2021 merupakan revisi dari KEPAP 2020 yang diadopsi dari Handbook of the International Code of Ethics for Professional Accountants including International Independence Standards 2018 Edition yang diterbitkan oleh International Ethics Standards Board for Accountants (IESBA) dan penambahan revisi yaitu berupa pengadopsian Final Pronouncement Revisions to the Code to Promote the Role and Mindset Expected of Professional Accountants yang diterbitkan oleh IESBA pada Oktober 2020 , mencantumkan pengaturan lebih lanjut terkait Hubungan yang Berlangsung Lama antara Personel (Termasuk Rotasi Rekan) dengan Klien Audit yang sebelumnya tercantum dalam Close-Off Document “Hubungan yang Berlangsung Lama antara Personel (Termasuk Rotasi Rekan) dengan Klien Audit” yang diterbitkan oleh IAPI pada 28 Desember 2020 serta perubahan definisi istilah “keluarga dekat” dari KEPAP 2020.
Silahkan dapat didownload : KEPAP 2021_ISBN -IAPI NEW 2023
O.3. Kode Etik Akuntan Indonesia
Ikatan Akuntan Indonesia, Kode Etik Akuntan Indonesia, 1 Juli 2020, Ikatan Akuntan Indonesia
Dapat diunduh pada link berikut : http://www.iaiglobal.or.id/v03/files/Kode%20etik/
O.4. Kode Etik Akuntan Profesional
Ikatan Akuntan Indonesia, Kode Etik Akuntan Profesional, 2016
Dapat diunduh pada link berikut : http://www.iaiglobal.or.id/v03/files/Kode%20etik/
atau http://iaiglobal.or.id/v03/files/file_publikasi/KODE_ETIK_2016.pdf
Suplement:
a. Kode etik Akuntan Profesional, IAI http://iaiglobal.or.id/v03/files/file_berita/Kode%20Etik%20Akuntan%20Profesional.pdf
b. Kode etik Profesi Akuntan KODE ETIK (Aturan Etika) Profesi Akuntan
c. Kode Etik Profesi Akuntan Publik 2019 https://drive.google.com/file/d/1ELNjBe_rNpJ68Y6L0N3g-DLSKNVF-_YT/view?usp=sharing
d. Perubahan https://iapi.or.id/Iapi/detail/1095
E-BOOK
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 .
- gcg-konsep-prinsip-praktik-lkdi-cipe
- 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.
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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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.
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Selamat siang Pak. M. Arief, Modulnya susah dibuka walupun saya sudah mendownload adobe reader 8
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Bpk. M. Arief akhirnya saya mendownload modul Bapak di google, namun yang bisa saya download hanya samapi modul-5. Terima kasih, Pak.
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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.
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maaf pak..
saya kesulitan untuk mencari literatur tentang FRAUD.
Bisa bapak berikan list-nya karena saya ingin menyusun SKRIPSI tentang FRAUD..
trima kasih..
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Ass. Pak minta modulnya dong. Soalnya penting banget nich, terima kasih sebelumnya.
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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.
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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.
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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.
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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.
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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..
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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.
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Terima kasih untuk semua yang Bapak upload di sini, karena banyak membantu saya dalam meningkatkan kinerja saya sebagi internal audit. Sukses selalu untuk Bapak.
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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 (firdiyah_idrus@yahoo.com).Terimakasih atas perhatiannya
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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.
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trima kasih pak , sy tlh mendownload bahan modul bapak, semoga dapat membatu saya dlm pekerjaan .
Sukses slalu buat bapak
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Assalamualaikum Pak..
mohon ijin mendownload modul internal auditnya
terima kasih
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I should say that muhariefeffendi.wordpress.com has lots of interesting information. Looks like the author did a good job. I will be coming back to muhariefeffendi.wordpress.com for new information. Thank you.
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Thank you for your atention.
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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.
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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.
OK.
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Bapak saya telah membuka website ini,dan ingin bertanya. Bagaimana cara untuk mendownload materi perkuliahan pemeriksaan intern.terimakasih.
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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
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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
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Sdr. Evelia, cara mendownloadnya sama persis dengan modul yang lain. Coba anda click dua kali (2X), terus save as ke komputer anda. OK
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assalammualaikum,, Pak Arief, Saya ingin men-download modul Bapak,, Bagaimana caranya?
Terima kasih,,
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Cara men-download modul gampang, click artikel yang akan anda download. Silahkan click 2X, lalu save as ke komputer anda / USB. OK
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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
-Indi-
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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
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bagaimana cara mendownload modul internal auditnya
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maaf pak mo nanya.
Ini link untuk download materi2 ko saya ga nemu ya?
Bisa dibantu?
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cara download modul di atas bagaimana pak.
tolong dong pak, penjelasaannya..
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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
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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…
terimakasih..
noli
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[…] Sumber : https://muhariefeffendi.wordpress.com/my-modul/ […]
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Ass.
Terimakasih banyak pak atas modul2 dan share ilmu yang luar biasa bermanfaat untuk kami pembaca..
Sukses terus pak..
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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
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Jazakumulloh, Pak Muh Arief
semoga menjadi amal jariyan sebagau “ILMU YANG BERGUNA”
Aaamiiin
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