INTEGRATION INTERCONNECTION OF ISLAMIC AUDITING LEARNING MODEL IN 4.0 ERA

Abstract

Auditor is an important profession in the business world. One of the auditor duties is to issue the opinion of financial statements. The opinion that was issued by the auditor becomes a guarantee on the fairness of the financial statements of the company. Auditors as independent parties have the obligation to check the financial statements of the client's company. In carrying out its duties, an auditor must adhere to the established professional standards and ethics. However, offence committed by the auditor towards the audit standards and ethics still occur. It can be viewed audit scandal histories, it is important to improve the auditing-learning process in campus. Campus as centre of knowledge is not only to educate a competent auditor but also to educate the morality of auditor. This research is qualitative research which uses action research methodology. The data is taken in real learning cases in auditing class then constructing the existing rules in learning, standard output of auditor and Al Qur’an rules to become a learning model. Other datas are taken by interviewing the experts to confirm about the model. The result of this research is auditing-learning model that is able to be applied in auditing class.