ASSIGNMENT/ TUGASAN
_________________________________________________________________________
BBAA3103
AUDIT 1
AUDIT 1
JANUARY SEMESTER 2020
SPECIFIC INSTRUCTION / ARAHAN KHUSUS
1. Answer in Malay or English. /
Jawab dalam bahasa Melayu atau bahasa Inggeris.
2. Number of words : 2500 – 3000 words excluding references. /
Jumlah patah perkataan : 2500 – 3000 patah perkataan tidak termasuk rujukan.
3. Submit your assignment ONCE only in a SINGLE file. /
Hantar tugasan SEKALI sahaja dalam SATU fail.
4. Submit your assignment ONLINE. /
Tugasan ini dihantar secara ONLINE.
5. Submission date : 15th March 2020. /
Tarikh Penghantaran : 15 hb Mac 2020.
6. This assignment accounts for 50% of the total marks for the course. / Tugasan ini menyumbang sebanyak 50% dari jumlah markah kursus.
ASSIGNMENT QUESTION
PURPOSE:
The purpose of this assignment is to enhance learners’ ability to review the quality of audit evidences relating to capitalised costs on the auditor’s report.
REQUIREMENT:
Write a literature review on issues relating to quality of audit evidences relating to capitalised costs on the auditor’s report by referring to at least four published journals and/or articles.
[Total: 50 marks]
[Jumlah: 50 markah]

ATTACHMENT
ASSIGNMENT RUBRICS
BBAA3103 AUDIT I /JANUARY 2020
*QN/ *NS CLO Criteria/
Kriteria Weight/ Pemberat Excellent/
Cemerlang Good/
Baik Fair/
Sederhana Poor/
Lemah Unsatisfactory/ Tidak memuaskan Max Marks
4 3 2 1 0
1 3 Description on capitalised costs. 1.5 Very clear and detailed description was given on capitalised costs. Relevant examples were provided.
Clear description was given on capitalised costs. Relevant examples were provided.
Quite clear description was given on capitalised costs. Irrelevant examples were provided.
Unclear description was given on capitalised costs. No examples were provided.
No description was provided.
6

1 3 Identify the audit evidences collection techniques on capitalised costs. 3 Able to clearly identify four audit evidences collection techniques. Able to clearly identify three audit evidences collection techniques. Able to clearly identify two audit evidences collection techniques. Able to clearly identify one audit evidences collection technique. No audit evidences collection technique was identified.
12

1 3 Review of real cases associated with capitalised costs.
3 Four real cases associated with capitalised costs were reviewed clearly.
Three real cases associated with capitalised costs were reviewed clearly.
Two real cases associated with capitalised costs were reviewed clearly.
One real case associated with capitalised costs was reviewed clearly.
No review was given.
12

1 3 Recommending audit and control model to reduce misuse of capitalised costs. 4 Four useful recommendations were given.
Three useful recommendations were given.
Two useful recommendations were given.
One useful recommendation was given.
No recommendation was given.
16

1 3 References.
1.0 Four journals referred were relevant. References were given in APA format.
Three journals referred were relevant. References were given in APA format.
Two journals referred were relevant. References were given in APA format.
Only one journal referred was relevant. References were given in APA format.
References were not given.

Total 12.5 50
*QN = Question Number / *NS = Nombor Soalan