Page 8 - Modul CA Audit & Asurans IAI- Silabus 2019

MODUL CHARTERED ACCOUNTANT

1.8 Pengendalian Internal (Internal Control) ........................................................................... 31
1.9 Etika Profesi ........................................................................................................................... 32
1.9.1 Kebutuhan akan Etika Profesi ................................................................................... 32

1.9.2 Kode Etik ..................................................................................................................... 33

Bab II
Isu Terkini ..................................................................................................................................... 41
2.1 Current Issue .......................................................................................................................... 42
2.2 Kegagalan Audit dan Ekspektasi Pengguna Laporan Keuangan yang Diaudit ................ 42
2.2.1 Apa Itu Kesenjangan Ekspektasi? .............................................................................. 43
2.2.2 Mempersempit Kesenjangan Ekspektasi ................................................................. 43
2.2.3 Perluasan Laporan Audit ........................................................................................... 43
2.2.4 Surat Perikatan ........................................................................................................... 43
2.2.5 Tanggung Jawab Direksi ............................................................................................ 44
DOKUMEN
2.2.6 Komite Audit ............................................................................................................... 44
2.2.7 Jadi Mengapa Hal-Hal Tersebut Masih Salah? ......................................................... 44

Bab III
IAI
Penerimaan dan Pengelolaan Perikatan Asurans dan Perikatan Audit Atas Laporan
Keuangan Historis ....................................................................................................................... 51
3.1 Penerimaan Perikatan .......................................................................................................... 52

3.1.1 Pelaksanaan Tender ................................................................................................... 52
3.1.2 Ketentuan Perikatan Audit ........................................................................................ 59
3.2 Surat Perikatan Audit ............................................................................................................ 59
3.2.1 Audit yang Berulang ................................................................................................... 60
3.2.2 Perubahan dalam Perikatan ...................................................................................... 60
3.2.3 Tujuan dari Surat Perikatan ....................................................................................... 61
3.2.4 Isi dari Surat Perikatan ............................................................................................... 61
3.2.5 Hal Lainnya ................................................................................................................. 62
3.2.6 Ketentuan Perikatan Asurans Lainnya ..................................................................... 63
3.3 Pengelolaan Perikatan .......................................................................................................... 72
3.3.1 Pengendalian Mutu .................................................................................................... 72
3.3.2 Perlunya Pengendalian Mutu .................................................................................... 74
3.3.3 Kepemimpinan ........................................................................................................... 75
3.3.4 Pelaksanaan Perikatan ............................................................................................... 77

3.3.5 Pemantauan ............................................................................................................... 80
3.3.6 Salah Opini Asurans ................................................................................................... 82

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