关于此课程： This course provides an intensive conceptual and applied introduction to auditing in society. It focuses on concepts and applications related to financial-statement auditors’ professional responsibilities as well as major facets of the audit process including risk assessment and audit reporting. In the U.S. financial-statement audits and related services generally are provided by Certified Public Accountants (CPAs). To succeed in this course, you should anticipate engaging in critical thinking and thoughtful communication about audit professionals' decision environments, decision processes, and deliverables. Additionally, you should understand the macro-level learning objectives in each of the course's weekly modules.
制作方： University of Illinois at Urbana-Champaign
教学方： Mark E. Peecher, PhD, CPA, Associate Dean of Faculty and Deloitte Professor of Accountancy
Department of Accountancy
| 语言 | English |
| 如何通过 | 通过所有计分作业以完成课程。 |
授课大纲
第 1 周
About the Course
In this module, you will become familiar with the course, your instructor and your classmates, and our learning environment. This orientation will also help you obtain the technical skills required to navigate and be successful in this course.
2 个视频, 5 个阅读材料, 1 个练习测验
- 视频: About Prof Peecher
- Reading: Syllabus
- Reading: Learn More About Auditing as a Career Path
- Reading: About the Discussion Forums
- Cuestionario de práctica: Orientation Quiz
- Reading: Update Your Profile
- Discussion Prompt: Get to Know Your Classmates
- Reading: Build a Learning Community with Social Media
MODULE 1: Auditing is a form of Assurance
8 个视频, 1 个阅读材料, 2 个练习测验
- Reading: Module 1 Overview and Resources
- 视频: What Is Assurance & Attestation Part I
- 视频: What Is Assurance & Attestation Part II
- 视频: What is Assurance & Attestation Part III
- Cuestionario de práctica: Lesson 1.1 Knowledge Check
- 视频: Why Study Assurance & Attestation Part I
- 视频: Why Study Assurance & Attestation Part II
- 视频: Why Study Assurance & Attestation Part III
- 视频: Why Study Assurance & Attestation Part IV
- Cuestionario de práctica: Lesson 1.2 Knowledge Check
已评分: Module 1 Quiz
第 2 周
MODULE 2: The Demand for High Quality Auditing
10 个视频, 1 个阅读材料, 3 个练习测验
- Reading: Module 2 Overview and Resources
- 视频: The Market Game: A Step-by-Step Illustration Part I
- 视频: The Market Game: A Step-by-Step Illustration Part II
- 视频: The Market Game: Debriefing Part I
- 视频: The Market Game: Debriefing Part II
- Cuestionario de práctica: Lesson 2.1.2 Knowledge Check
- 视频: The Market Game: Implications for Auditing Part I
- 视频: The Market Game: Implications for Auditing Part II
- 视频: The Market Game: Implications for Auditing Part III
- Cuestionario de práctica: Lesson 2.2 Knowledge Check
- 视频: Impact of Auditing on Financial Reporting Part I
- 视频: Impact of Auditing on Financial Reporting Part II
- Cuestionario de práctica: Lesson 2.3 Knowledge Check
已评分: Module 2 Quiz
已评分: Module 2 Peer Assessment
第 3 周
MODULE 3: Audit Risk and Materiality
12 个视频, 1 个阅读材料, 4 个练习测验
- Reading: Module 3 Overview and Resources
- 视频: Obtaining Reasonable Assurance Part II
- Cuestionario de práctica: Lesson 3.1 Knowledge Check
- 视频: Material Misstatements Part I
- 视频: Material Misstatements Part II
- 视频: Material Misstatements Part III
- Cuestionario de práctica: Lesson 3.2 Knowledge Check
- 视频: Risk Assessment Part I
- 视频: Risk Assessment Part II
- 视频: Risk Assessment Part III
- Cuestionario de práctica: Lesson 3.3 Knowledge Check
- 视频: The Audit Risk Model Part I
- 视频: The Audit Risk Model Part II
- 视频: The Audit Risk Model Part III
- 视频: The Audit Risk Model Part IV
- Cuestionario de práctica: Lesson 3.4 Knowledge Check
已评分: Module 3 Quiz
第 4 周
MODULE 4: The Value of Audits
4 个视频, 1 个阅读材料, 2 个练习测验
- Reading: Module 4 Overview and Resources
- 视频: So You Want a Used Car
- Cuestionario de práctica: Lesson 4.1 Knowledge Check
- 视频: So You Want a Used Car that Works Part I
- 视频: So You Want a Used Car that Works Part II
- Cuestionario de práctica: Lesson 4.2 Knowledge Check
已评分: Module 4 Quiz
第 5 周
MODULE 5: Financial Statement Auditing
7 个视频, 1 个阅读材料, 2 个练习测验
- Reading: Module 5 Overview and Resources
- 视频: The Financial Statement Audit Part II
- 视频: The Financial Statement Audit Part III
- 视频: The Financial Statement Audit Part IV
- Cuestionario de práctica: Lesson 5.1 Knowledge Check
- 视频: Materiality Guidance of Major Public Accounting Firms Part I
- 视频: Materiality Guidance of Major Public Accounting Firms Part II
- 视频: Materiality Guidance of Major Public Accounting Firms Part III
- Cuestionario de práctica: Lesson 5.2 Knowledge Check
已评分: Module 5 Quiz
第 6 周
MODULE 6: Audit Assertions
9 个视频, 1 个阅读材料, 2 个练习测验
- Reading: Module 6 Overview and Resources
- 视频: Assertions Part I
- 视频: Assertions Part II
- 视频: Assertions Part III
- 视频: Assertions Part IV
- 视频: Assertions Part V
- Cuestionario de práctica: Lesson 6.1 Knowledge Check
- 视频: Financial Statement Assertions
- 视频: Caribou Example Solution Part I
- 视频: Caribou Example Solution Part II
- Cuestionario de práctica: Lesson 6.2 Knowledge Check
已评分: Module 6 Quiz
第 7 周
MODULE 7: Auditor's Professional & Ethical Responsibilities
7 个视频, 1 个阅读材料, 3 个练习测验
- Reading: Module 7 Overview and Resources
- 视频: Auditor Characteristics Part I
- 视频: Auditor Characteristics Part II
- 视频: Auditor Characteristics Part III
- 视频: Auditor Characteristics Part IV
- Cuestionario de práctica: Lesson 7.1 Knowledge Check
- 视频: Auditor Independence
- Cuestionario de práctica: Lesson 7.2 Knowledge Check
- 视频: Threats to Independence
- Cuestionario de práctica: Lesson 7.3 Knowledge Check
已评分: Module 7 Quiz
第 8 周
MODULE 8: Audit Quality
16 个视频, 1 个阅读材料, 7 个练习测验
- Reading: Module 8 Overview and Resources
- 视频: Independence and Audit Quality Part I
- 视频: Independence and Audit Quality Part II
- Cuestionario de práctica: Lesson 8.1 Knowledge Check
- 视频: SOX Independence Requirements
- Cuestionario de práctica: Lesson 8.2 Knowledge Check
- 视频: Reflective Exercise: Auditor Tenure & Audit Quality
- Cuestionario de práctica: Lesson 8.3.1 Knowledge Check
- 视频: Debrief: Auditor Tenure & Audit Quality
- Cuestionario de práctica: Lesson 8.3.2 Knowledge Check
- 视频: Quality of Earnings Part I
- 视频: Quality of Earnings Part II
- 视频: Quality of Earnings Part III
- 视频: Quality of Earnings Part IV
- Cuestionario de práctica: Lesson 8.4 Knowledge Check
- 视频: Questions to Consider in Assessing Quality of Earnings Part I
- 视频: Questions to Consider in Assessing Quality of Earnings Part II
- 视频: Questions to Consider in Assessing Quality of Earnings Part III
- Cuestionario de práctica: Lesson 8.5 Knowledge Check
- 视频: Audit Quality Indicators Part I
- 视频: Audit Quality Indicators Part II
- 视频: Audit Quality Indicators Part III
- Cuestionario de práctica: Lesson 8.6 Knowledge Check
已评分: Module 8 Quiz
已评分: Module 8 Peer Assessment
常见问题解答
运作方式
Trabajo del curso
Cada curso es como un libro de texto interactivo, con videos pregrabados, cuestionarios y proyectos.
Ayuda de tus compañeros
Conéctate con miles de estudiantes y debate ideas y materiales del curso, y obtén ayuda para dominar los conceptos.
Certificados
Obtén reconocimiento oficial por tu trabajo y comparte tu éxito con amigos, compañeros y empleadores.
制作方
University of Illinois at Urbana-Champaign
The University of Illinois at Urbana-Champaign is a world leader in research, teaching and public engagement, distinguished by the breadth of its programs, broad academic excellence, and internationally renowned faculty and alumni. Illinois serves the world by creating knowledge, preparing students for lives of impact, and finding solutions to critical societal needs.
价格
| 购买课程 | |
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| 访问课程材料 | 可用 |
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| 收到最终成绩 | 可用 |
| 获得可共享的课程证书 | 可用 |
评分和审阅
