Page 7 - Modul CA Audit & Asurans IAI- Silabus 2019

AUDIT & ASURANS

DAFTAR ISI

Bab I
Peraturan dan Perundangan, Standar dan Etika Profesi ........................................................... 1

1.1 Pengertian Audit dan Asurans .............................................................................................. 2
1.1.1 Elemen dari Perikatan Asurans .................................................................................. 2
1.1.2 Jenis dari Perikatan Asurans ...................................................................................... 4
1.1.3 Tingkat dari Asurans ................................................................................................... 4
1.1.4 Audit atas Laporan Keuangan Historis ..................................................................... 5
1.1.5 Manfaat Audit ............................................................................................................. 5
1.1.6 Peraturan dan Perundangan ..................................................................................... 6
1.1.7 Peranan Pemerintah .................................................................................................. 7
1.2 Tanggung Jawab Manajemen dan Penyedia Jasa Asurans ................................................. 9
1.2.1 Tanggung Jawab Manajemen .................................................................................... 9
1.2.2 Tanggung Jawab Penyedia Jasa Asurans ................................................................... 10
1.3 Kesalahan dan Penipuan (Fraud) ........................................................................................ 11
DOKUMEN
1.3.1 Kesalahan .................................................................................................................... 11
1.3.2 Kecurangan ................................................................................................................. 14
1.4 Kepatuhan pada Peraturan dan Perundangan ................................................................... 20
1.4.1 Ketidakpatuhan dengan Hukum dan Peraturan ..................................................... 20
IAI
1.4.2 Penilaian Risiko .......................................................................................................... 20
1.4.3 Kecurigaan atas Ketidakpatuhan .............................................................................. 21

1.4.4 Pelaporan atas Ketidakpatuhan ................................................................................ 21
1.4.5 Kesimpulan atas Pelaporan Ketidakpatuhan dengan Hukum dan Peraturan ...... 22
1.5 Pihak Berelasi ........................................................................................................................ 22
1.5.1 Sifat dari Transaksi Pihak Berelasi ............................................................................ 22
1.5.2 Tahap Perencanaan .................................................................................................... 23
1.5.3 Tahap Uji Rinci ........................................................................................................... 24
1.5.4 Tahap Penelaahan ...................................................................................................... 25
1.5.5 Pertanyaan Interaktif: Transaksi Pihak Berelasi ....................................................... 25
1.5.6 Prosedur Audit Umum ............................................................................................... 26
1.6 Pencucian Uang .................................................................................................................... 27
1.6.1 Apa Itu Pencucian Uang? ........................................................................................... 27
1.6.2 Tanggung Jawab Akuntan .......................................................................................... 27
1.6.3 Pelanggaran dan Hukuman ....................................................................................... 28
1.6.4 Sebuah Paradoks ........................................................................................................ 28

1.6.5 Kesimpulan atas Pencucian Uang ............................................................................ 28
1.7 Standar Profesional ............................................................................................................... 29
1.7.1 Kebutuhan Atas Standar Profesi ............................................................................... 29
1.7.2 Dewan Penyusun Standar Profesi Akuntan Publik ................................................. 30

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