iii

Daftar Isi

TINJAUAN MATA KULIAH ........................................................... ix

MODUL 1: KONSEP DASAR AUDITING 1.1

Kegiatan Belajar 1:
Konsep Profesi Akuntan Publik ......................................................... 1.2
Latihan …………………………………………............................... 1.14
Rangkuman ………………………………….................................... 1.17
Tes Formatif 1 ……………………………..…….............................. 1.17

Kegiatan Belajar 2:
Laporan Akuntan Publik .................................................................... 1.21
Latihan …………………………………………............................... 1.32
Rangkuman ………………………………….................................... 1.34
Tes Formatif 2 ……………………………..…….............................. 1.35

Kegiatan Belajar 3:
Opini Auditor Standar ........................................................................ 1.38
Latihan …………………………………………............................... 1.54
Rangkuman ………………………………….................................... 1.57
Tes Formatif 3 ……………………………..…….............................. 1.57

KUNCI JAWABAN TES FORMATIF ............................................. 1.60

GLOSARIUM .................................................................................... 1.61
DAFTAR PUSTAKA ........................................................................ 1.62

MODUL 2: PROFESI AKUNTAN 2.1

Kegiatan Belajar 1:
Perkembangan Profesi Akuntan ......................................................... 2.3
Latihan …………………………………………............................... 2.12
Tes Formatif 1 ……………………………..…….............................. 2.14

Kegiatan Belajar 2:
Jenis Auditor ...................................................................................... 2.16
Latihan …………………………………………............................... 2.25
Rangkuman ………………………………….................................... 2.27
Tes Formatif 2 ……………………………..…….............................. 2.28
iv

Kegiatan Belajar 3:
Struktur Kantor Akuntan Publik ........................................................ 2.30
Latihan …………………………………………............................... 2.34
Rangkuman ………………………………….................................... 2.35
Tes Formatif 3 ……………………………..…….............................. 2.36

KUNCI JAWABAN TES FORMATIF ............................................. 2.38

GLOSARIUM .................................................................................... 2.39
DAFTAR PUSTAKA ........................................................................ 2.41

MODUL 3: STANDAR AUDITING 3.1

Kegiatan Belajar 1:
Standar Audit ..................................................................................... 3.3
Latihan …………………………………………............................... 3.21
Rangkuman ………………………………….................................... 3.23
Tes Formatif 1 ……………………………..…….............................. 3.23

Kegiatan Belajar 2:
Audit Internal ..................................................................................... 3.27
Latihan …………………………………………............................... 3.32
Rangkuman ………………………………….................................... 3.36
Tes Formatif 2 ……………………………..…….............................. 3.37

Kegiatan Belajar 3:
Fraud Audit ........................................................................................ 3.41
Latihan …………………………………………............................... 3.53
Rangkuman ………………………………….................................... 3.55
Tes Formatif 3 ……………………………..…….............................. 3.56

KUNCI JAWABAN TES FORMATIF ............................................. 3.59

GLOSARIUM .................................................................................... 3.60
DAFTAR PUSTAKA ........................................................................ 3.62

MODUL 4: ETIKA PROFESI 4.1

Kegiatan Belajar 1:
Etika dan Moralitas ............................................................................ 4.2
Latihan …………………………………………............................... 4.10
Rangkuman ………………………………….................................... 4.15
Tes Formatif 1 ……………………………..…….............................. 4.16
 v

Kegiatan Belajar 2:
Kode Etik Akuntan ............................................................................. 4.19
Latihan …………………………………………............................... 4.51
Rangkuman ………………………………….................................... 4.58
Tes Formatif 2 ……………………………..…….............................. 4.59

KUNCI JAWABAN TES FORMATIF ............................................. 4.65

GLOSARIUM .................................................................................... 4.66
DAFTAR PUSTAKA ........................................................................ 4.67

MODUL 5: LAPORAN AUDITOR INDEPENDEN 5.1

Kegiatan Belajar 1:
Jenis Opini ......................................................................................... 5.2
Latihan …………………………………………............................... 5.18
Rangkuman ………………………………….................................... 5.24
Tes Formatif 1 ……………………………..…….............................. 5.25

Kegiatan Belajar 2:
Bentuk Baku Laporan Auditor ........................................................... 5.29
Latihan …………………………………………............................... 5.59
Tes Formatif 2 ……………………………..…….............................. 5.66

KUNCI JAWABAN TES FORMATIF ............................................. 5.69

GLOSARIUM .................................................................................... 5.70
DAFTAR PUSTAKA ........................................................................ 5.72

MODUL 6: BUKTI AUDIT DAN KERTAS KERJA 6.1

Kegiatan Belajar 1:
Audit Pendahuluan ............................................................................. 6.2
Latihan …………………………………………............................... 6.13
Rangkuman ………………………………….................................... 6.15
Tes Formatif 1 ……………………………..…….............................. 6.16

Kegiatan Belajar 2:
Audit Khusus ...................................................................................... 6.19
Latihan …………………………………………............................... 6.30
Rangkuman ………………………………….................................... 6.33
Tes Formatif 2 ……………………………..…….............................. 6.34
vi

Kegiatan Belajar 3:
Langkah Kerja Audit .......................................................................... 6.37
Latihan …………………………………………............................... 6.56
Rangkuman ………………………………….................................... 6.60
Tes Formatif 3 ……………………………..…….............................. 6.60

KUNCI JAWABAN TES FORMATIF ............................................. 6.64

GLOSARIUM .................................................................................... 6.65
DAFTAR PUSTAKA ........................................................................ 6.67

MODUL 7: PERENCANAAN AUDIT DAN PROSEDUR

ANALITIS 7.1
Kegiatan Belajar 1:
Perencanaan Audit .............................................................................. 7.3
Latihan …………………………………………............................... 7.28
Rangkuman …………………………………..................................... 7.29
Tes Formatif 1 ……………………………..…….............................. 7.30

Kegiatan Belajar 2:
Prosedur Analitis Audit ...................................................................... 7.35
Latihan …………………………………………............................... 7.49
Rangkuman ………………………………….................................... 7.53
Tes Formatif 2 ……………………………..…….............................. 7.54

KUNCI JAWABAN TES FORMATIF ............................................. 7.60

GLOSARIUM .................................................................................... 7.61
DAFTAR PUSTAKA ........................................................................ 7.63

MODUL 8: KONSEP MATERIALITAS DAN RISIKO AUDIT 8.1

Kegiatan Belajar 1:
Konsep Materialitas ............................................................................ 8.2
Latihan …………………………………………............................... 8.26
Rangkuman …………………………………..................................... 8.29
Tes Formatif 1 ……………………………..…….............................. 8.29

Kegiatan Belajar 2:
Menilai Risiko Audit ......................................................................... 8.35
Latihan …………………………………………............................... 8.43
Rangkuman ………………………………….................................... 8.48
Tes Formatif 2 ……………………………..…….............................. 8.49
 vii

KUNCI JAWABAN TES FORMATIF ............................................. 8.56

GLOSARIUM .................................................................................... 8.57
DAFTAR PUSTAKA ........................................................................ 8.59

MODUL 9: STRUKTUR PENGENDALIAN INTERNAL DAN

EVALUASINYA 9.1
Kegiatan Belajar 1:
Struktur Pengendalian Internal .......................................................... 9.2
Latihan …………………………………………............................... 9.21
Rangkuman …………………………………..................................... 9.26
Tes Formatif 1 ……………………………..…….............................. 9.27

Kegiatan Belajar 2:
Komponen Pengendalian Internal ...................................................... 9.32
Latihan …………………………………………............................... 9.50
Rangkuman ………………………………….................................... 9.53
Tes Formatif 2 ……………………………..…….............................. 9.54

KUNCI JAWABAN TES FORMATIF ............................................. 9.60

GLOSARIUM .................................................................................... 9.61
DAFTAR PUSTAKA ........................................................................ 9.65