Course : F1032

Year
: 2011-2012

Sales and account receivable cycle

Session 3-4

TOPICS
Audit procedures
Audit working paper
Financial position and income statement working
paper
Compulsory Textbooks:
Sukrisno Agoes and Estralita Trisnawati. 2012.
Praktikum Audit Seri 2 Buku 1. Jakarta: Salemba
Empat
Sukrisno Agoes and Estralita Trisnawati. 2012.
Praktikum Audit Seri 2 Buku 2. Jakarta: Salemba
Empat
3

Audit procedures
Discuss ICQ of sales and account receivables,
prepared by Micha (Buku 1 page 44-48)
Prepare audit procedures for this cycle!

Audit working paper

Complete audit working paper for this cycle
based on information in this module (Buku 2
page 18-37)
Information provided from ICQ (previously
discussed)
Additional information available from Buku 1
page 49-54, page 56-67 and Buku 2 page 27-33

Financial position and income

statement working paper

Update A2.1, A2.2, A3.1 and A3.2 for accounts

audited in this cycle!