MODUL MATERI KULIAHBeberapa 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) tempat saya pernah mengajar.Modul / bahan ajar yang sudah tersedia dibawah ini (ppt & pdf file) dapat langsung diunduh ( download).Selamat membaca dan belajar. Semoga bermanfaat.A. Pemeriksaan Intern ( Internal Auditing):A.1. Internal Auditing, Sawyer, ed 5, 2003Modul ini merupakan ikhtisar ( summary) dari buku “ Sawyer’s Internal Auditing: The Practical of Modern Internal Auditing” karangan Lawrence B.
Contoh Laporan Keuangan Perusahaan Manufaktur Akuntansi Id Share The. Sop marketing sop hrd sop keuangan sop restoran sop cafe sop. Ribuan contoh skripsi lengkap semua jurusan dari mulai contoh skripsi. CONTOH SKRIPSI PRODI KOMPUTERISASI AKUNTANSI. Kumpulan Judul Contoh Skripsi Ekonomi Contoh Skripsi 2015 Share The. Daftar Kumpulan Judul Skripsi Akuntansi Sektor Publik Terbaru Mudah Dikerjakan - Jika temen-temen membutuhkan daftar skripsi akuntansi tentang sektor publik, maka berikut ini adalah judul-judul yang bisa temen-temen manfaatkan sebagai bahan pertimbangan judul skripsi kita. Tips pertama agar lebih mudah menentukan judul skripsi adalah dengan memilih konsentrasi yang diinginkan. Biasanya dalam setiap jurusan akuntansi terdapat empat konsentrasi yaitu akuntansi keuangan, akuntansi manajerial, sistem informasi akuntansi, dan akuntansi sektor publik dan perpajakan.
All, Edisi 5, IIA, 2003. Modul ini digunakan sebagai bahan ajar mata kuliah “Pemeriksaan Intern / Internal Auditing” di Trisakti School of Management (STIE) Trisakti Jakarta.Untuk menambah wawasan tentang internal auditing, beberapa modul akan dilengkapi dengan supplement sesuai dengan topik yang dibahas.
Modul yang saat ini sudah bisa didownload sbb.:MODUL:.A.2. Brink’s Modern Internal Auditing: A Common Body of Knowledge, Robert R. 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.
Skripsi Akuntansi Sektor Publik Lengkap Pdf
Internal Auditing: Assurance & Advisory Services, Fourth Edition, is a comprehensive textbook designed to teach students the fast-growing global profession of internal auditing. OverviewWritten 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®. Part III: Part III: Auditing Information TechnologyChapter 22Chapter 23Chapter 24Chapter 25Chapter 26Chapter 27Chapter 28Chapter 29Chapter 30Chapter 31Chapter 32Chapter 33Chapter 34Chapter 35Chapter 36Chapter 37Chapter 38Chapter 39Chapter 40Chapter 41Chapter 42Chapter 43Chapter 44Chapter 45 )Chapter 46Chapter 47Chapter 48Chapter 49Chapter 50Chapter 51Chapter 52Chapter 53Chapter 54Chapter 55Chapter 56Chapter 57Chapter 58Chapter 59Chapter 60Chapter 61Chapter 62SUPPLEMENT of Internal Auditing:1.2.3.4.5.6.7.8.9.10.11.12.13.14.15.16.17.18.19.20.21.22.23.24.25.B. Akuntansi Keuangan Lanjutan ( Advanced Accounting) II.Modul ini telah saya gunakan sebagai materi pengajaran mata kuliah “Akuntansi Keuangan Lanjutan II/Advanced Accounting II” di Kelas Karyawan pada Fakultas Ekonomi (FE) Universitas Mercu Buana Jakarta.1.2.3.4.5.6.7.8.9.10.11.12.13.14.
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.1.2.3.4.5.6.7.8.9.10.11.D. 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. 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:1.2.3.4.5.6.7.8.9.10.11.12.13.14.15.16.17.18. Auditing & Assurance Services: A Systematic Approach 10 th Edition. Auditing and Assurance Services: A Systematic Approach employs the audit approach currently being used by auditing professionals. This approach is a direct result of the demands of Sarbanes-Oxley, which has changed the way auditors do their jobs.
The approach emphasizes understanding the entity (i.e., the organization or business being audited) and its environment (i.e. Industry), and then assessing the business risks faced by the entity and how management controls those risks. This audit process focuses on business processes instead of accounting cycles.
This unique and innovative approach has been developed in response to changing market dynamics. The systematic approach reflects the early introduction of three basic concepts that underlie the audit process: materiality, audit risk, and evidence; this allows Messier to build upon this model in subsequent chapters. These are central to everything an auditor does and a unique feature of Messier.
As such, this approach helps students develop auditor judgment, a vital skill in today’s auditing environment.New to the 8th edition: McGraw-Hill’s Connect Accounting and Connect Plus Accounting, which includes end-of-chapter, mini-case, and test bank material.Text with ACL Software CD – – 151Bahan 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. Chapter 1: Auditing and the Public Accounting Profession – Integrity of Financial Reporting.
Chapter 2: Auditor Responsibilities and Reports.Chapter 3: Professional Ethics.Chapter 4: Auditor’s Legal Liability.PART 2: THE DECISION MAKING OF AUDIT PLANNING. Chapter 5: Overview of the Financial Statement Audit.Chapter 6: Audit Evidence.Chapter 7: Accepting the Engagement and Planning the Audit.Chapter 8: Materiality Decisions and Performing Analytical Procedures.Chapter 9: Audit Risk: Including the Risk of Fraud.Chapter 10: Understanding Internal Control.PART 3: THE DECISION MAKING OF COLLECTING AND EVALUATING EVIDENCE. Chapter 11: Audit Procedures in Response to Assessed Risks: Tests of Controls.Chapter 12: Audit Procedures in Response to Assessed Risks: Substantive Tests.Chapter 13: Audit Sampling.PART 4: AUDITING THE TRANSACTION CYCLES AND COMPLETING THE AUDIT. Chapter 14: Auditing the Revenue Cycle.Chapter 15: Auditing the Expenditure Cycle.Chapter 16: Auditing the Production and Personnel Services Cycles.Chapter 17: Auditing the Investing and Financing Cycles.Chapter 18: Auditing Investments and Cash Balances.Chapter 19: Completing the Audit / Post Audit Responsibilities.PART 5: OTHER ATTEST AND ASSURANCE SERVICES.
Chapter 20: Attest and Assurance Services and Related Reports. 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.
Appendix A Working in a CPA Firm.2. Overview of an Integrated Audit. Appendix A: AICPA, Generally Accepted Auditing Standards.PART II THE AUDIT ENVIRONMENT.3. The Auditor’s Role in Society.4. 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.Appendix A Industry Descriptions.Appendix B Audit Committees and Corporate Governance.6.
Audit Planning and 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.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.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.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.
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. Steven Collings, ISBN: 978-0-470-66112-3, Apr 2011, 648 pages About the Author Steven Collings FMAAT FCCA is the Audit and Technical Director at Leavitt Walmsley Associates Limited, Manchester, UK. He specialises in auditing and financial reporting issues and has been writing professionally for several years. He is a partner in the website AccountancyStudents.co.uk, which caters for student accountants of all professional bodies, and writes extensively for AccountingWEB.co.uk on financial reporting and auditing issues. Steven lectures on all aspects of financial reporting and auditing issues and regularly speaks at events held for accountants in practice.
1 Accounting in Action2 The Recording Process3 Adjusting the Accounts4 Completing the Accounting Cycle5 Accounting for Merchandising Operations6 Inventories7 Fraud, Internal Control, and Cash8 Accounting for Receivables9 Plant Assets, Natural Resources, and Intangible Assets10 Liabilities11 Corporations: Organization, Share Transactions, Dividends, and Retained Earnings12 Investments13 Statement of Cash Flows14 Financial Statement AnalysisAPPENDICESA Specimen Financial Statements: Samsung Electronics Co., Ltd. A-1B Specimen Financial Statements: Nestle´ S.A. B-1C Specimen Financial Statements: Zetar plc C-1D Specimen Financial Statements: Tootsie Roll Industries, Inc.
D-1E Time Value of Money E-1F Payroll Accounting F-1G Subsidiary Ledgers and Special Journals G-1H Other Significant Liabilities H-1 New To This Edition. This book is the first to present a comprehensive framework of the theory and practice of corporate governance and business ethics by focusing on the four cornerstones promoted by the AACSB. Readers will quickly gain an understanding of the main themes, perspectives, frameworks, concepts, and issues pertaining to corporate governance and business ethics from historical, global, institutional, commercial, best practices, and regulatory perspectives.
Additionally, there is also complete coverage of all oversight functions of corporate governance. Colleges and universities play an important role in training competent and ethical future academic and business leaders. In today’s global business environment, with volatile worldwide capital markets and eroded investor confidence in corporate accountability, the demand for effective corporate governance and ethical conduct in ensuring reliable financial information is higher than before. This book is intended to develop an awareness and understanding of the main themes, perspectives, frameworks, concepts, and issues pertaining to corporate governance and business ethics from historical, global, institutional, commercial, best practices, and regulatory perspectives. Table of Contents.H.2. New Corporate GovernanceModul ini merupakan bahan / materi kuliah “Corporate Governance ” atau “Sistem & Tata kelola Keuangan” pada beberapa Program Magister Akuntansi (S2).
This text provides a systematic and an in-depth treatment of the subject of management control systems. It is essentially rooted in accounting for management. Management Control Systems helps students to develop the insight and analytical skills required of today’s managers. Students uncover how real-world managers design, implement, and use planning and control systems to implement business strategies.
The 12th edition builds on the strengths of prior editions by offering a rich diversity of cases balanced with current content and research. 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 M.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).
Transfer Pricing.E-BOOKBerikut daftar e-book berupa pdf file yang bisa didownload langsung. Semoga bermanfaat.Semoga beberapa MODUL & E-BOOK tersebut dapat membantu para mahasiswa dalam mempelajari materi kuliah terkait serta sebagai bahan diskusi lebih lanjut bagi praktisi. Rica aulia, on said: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.Like.
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. On said: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 terbaruOK Pak, selamat berjuang memajukan internal auditing indonesia.!Salam, setyo@ppa.Like. On said: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 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.Like.