课程信息
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100% 在线

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可灵活调整截止日期

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完成时间大约为19 小时

建议:7 hours/week...

英语(English)

字幕:英语(English)

100% 在线

立即开始,按照自己的计划学习。

可灵活调整截止日期

根据您的日程表重置截止日期。

完成时间大约为19 小时

建议:7 hours/week...

英语(English)

字幕:英语(English)

教学大纲 - 您将从这门课程中学到什么

1
完成时间为 1 小时

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.

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2 个视频 (总计 4 分钟), 5 个阅读材料, 1 个测验
2 个视频
About Prof Peecher1分钟
5 个阅读材料
Syllabus10分钟
Learn More About Auditing as a Career Path10分钟
About the Discussion Forums10分钟
Update Your Profile10分钟
Build a Learning Community with Social Media10分钟
1 个练习
Orientation Quiz30分钟
完成时间为 2 小时

Module 1: Strategic Analysis of a Client and Its Business Processes

In this module, you will be introduced to the concept of strategic systems auditing (SSA). First, you will learn about the SSA approach and how it impact the audit. Then, you will learn about strategic analysis and strategic business risks.

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13 个视频 (总计 77 分钟), 1 个阅读材料, 4 个测验
13 个视频
Strategic Systems Auditing (SSA) Part 16分钟
Strategic Systems Auditing (SSA) Part 29分钟
Strategic Systems Auditing (SSA) Part 37分钟
Strategic Systems Auditing (SSA) Part 47分钟
Strategic Analysis (SA) and Strategic Business Risks (SBRs) Part 16分钟
Strategic Analysis (SA) and Strategic Business Risks (SBRs) Part 25分钟
Strategic Analysis (SA) and Strategic Business Risks (SBRs) Part 34分钟
Strategic Analysis (SA) and Strategic Business Risks (SBRs) Part 45分钟
Business Process Analysis (PA) Part 16分钟
Business Process Analysis (PA) Part 26分钟
Business Process Analysis (PA) Part 36分钟
Strategic Analysis Summary4分钟
1 个阅读材料
Module 1 Overview and Resources10分钟
4 个练习
Lesson 1.1 Knowledge Check
Lesson 1.2 Knowledge Check
Lesson 1.3 Knowledge Check8分钟
Module 1 Quiz
2
完成时间为 4 小时

Module 2: Audit Evidence and Triangulation

In this module, you will be introduced to the concept of triangulation, which looks at three fundamental sources of audit evidence. First you will learn about the three sources of evidence, which are entity business states, management information intermediaries, and management business representations. Next, you will learn how evidence triangulation can be applied to the WorldCom scandal.

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10 个视频 (总计 67 分钟), 1 个阅读材料, 5 个测验
10 个视频
Audit Evidence & Triangulation11分钟
WorldCom Example Part 16分钟
WorldCom Example Part 26分钟
WorldCom Example Part 37分钟
WorldCom Example 2 Part 14分钟
WorldCom Example 2 Part 210分钟
WorldCom Triangulation Example Part 16分钟
WorldCom Triangulation Example Part 27分钟
WorldCom Triangulation Example Part 35分钟
1 个阅读材料
Module 2 Overview and Resources10分钟
4 个练习
Lesson 2.1 Knowledge Check6分钟
Lesson 2.2 and 2.3 Knowledge Check6分钟
Lesson 2.4 Knowledge Check6分钟
Module 2 Quiz
3
完成时间为 1 小时

Module 3: Strategic Systems Auditing and Internal Controls

In this module, you will be introduced to the concept of internal controls. First, you will learn about different components of internal controls and how they impact the audit. Next, you will learn about different audit strategies around controls: Substantive strategy vs reliance strategy. Lastly, you will learn about the categories of internal control weaknesses.

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6 个视频 (总计 37 分钟), 1 个阅读材料, 3 个测验
6 个视频
Internal Control Evaluation Part 17分钟
Internal Control Evaluation Part 27分钟
Internal Control Evaluation Part 311分钟
Internal Control Deficiencies Part 15分钟
Internal Control Deficiencies Part 25分钟
1 个阅读材料
Module 3 Overview and Resources10分钟
3 个练习
Lesson 3.1 Knowledge Check6分钟
Lesson 3.2 Knowledge Check6分钟
Module 3 Quiz
4
完成时间为 1 小时

Module 4: Interpreting Evidence and Significant Business Processes

...
7 个视频 (总计 48 分钟), 1 个阅读材料, 3 个测验
7 个视频
Inventory Part 110分钟
Inventory Part 26分钟
Inventory Part 35分钟
Inventory Part 44分钟
Inventory - What Could Go Wrong? Part 110分钟
Inventory - What Could Go Wrong? Part 29分钟
1 个阅读材料
Module 4 Overview and Resources10分钟
3 个练习
Lesson 4.1 Knowledge Check6分钟
Lesson 4.2 Knowledge Check6分钟
Module 4 Quiz
5
完成时间为 1 小时

Module 5: Verification of Management Assertions I: Attribute Sampling

In this module, you will be introduced to the concept of sampling. We will cover non-statistical and statistical sampling, but we will emphasize a form of statistical sampling called attribute sampling. You will learn about sampling risk as well as about three important determinants of sample size: risk of incorrect acceptance, tolerable error, and expected error. You will learn that population size actually has a small effect on sample size, contrary to lay theories the position population size as one of the most important determinants of needed sample sizes. You will also learn about key steps involved in planning and performing attribute sampling, the critical role of professional judgement during many of these steps, and you will learn about some specific audit procedures for verifying management’s assertions related to their controls.

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8 个视频 (总计 49 分钟), 1 个阅读材料, 5 个测验
8 个视频
Attribute Sampling: Major Phases of an Audit Part 15分钟
Attribute Sampling: Major Phases of an Audit Part 28分钟
Attribute Sampling: Important Factors in Determining Sample Size Part 16分钟
Attribute Sampling: Important Factors in Determining Sample Size Part 23分钟
Attribute Sampling: Tolerable Error4分钟
Attribute Sampling: Test of Controls Part 19分钟
Attribute Sampling: Test of Controls Part 28分钟
1 个阅读材料
Module 5 Overview and Resources10分钟
5 个练习
Lesson 5.1 Knowledge Check6分钟
Lesson 5.2 Knowledge Check6分钟
Lesson 5.3 Knowledge Check6分钟
Lesson 5.4 Knowledge Check6分钟
Module 5 Quiz
6
完成时间为 1 小时

Module 6: Verification of Management Assertions II: Unit Sampling

In this module, you will continue to learn about verifying management’s assertions. First, you will learn about unit sampling, which is one of the most common statistical sampling approaches. Then you will learn about the differences between unit sampling and non-statistical sampling. Next, you will learn about planning, picking, and evaluating the results of the sample. You will also learn about different types of sample selections: probabilistic and non-probabilistic. Lastly, you will reinforce your conceptual understanding by working through a unit sampling example.

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8 个视频 (总计 52 分钟), 1 个阅读材料, 5 个测验
8 个视频
Unit Sampling Part 16分钟
Unit Sampling Part 29分钟
Unit Sampling Part 34分钟
Unit Sampling Example 14分钟
Unit Sampling - Sample Selection Part 18分钟
Unit Sampling - Sample Selection Part 28分钟
Unit Sampling Example 27分钟
1 个阅读材料
Module 6 Overview and Resources10分钟
5 个练习
Lesson 6.1 Knowledge Check6分钟
Lesson 6.2 Knowledge Check6分钟
Lesson 6.3 Knowledge Check6分钟
Lesson 6.4 Knowledge Check6分钟
Module 6 Quiz
7
完成时间为 2 小时

Module 7: Fraud Risk Assessment

In this module, you will learn about fraud risk assessment, which is one of the most critical portions of the audit. First, you will learn about wise thinking and why it is important to have professional skepticism when it comes to fraud. You will learn about wise thinking from several recent studies. You will first learn about a study that highlights the importance of wise thinking in auditing. Then you will learn about two additional studies that show the factors that influence auditors’ judgement and management’s behavior. Lastly, you will learn about a study that shows how auditors’ strategic thinking influences their selected audit procedures.

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12 个视频 (总计 74 分钟), 1 个阅读材料, 6 个测验
12 个视频
Wise Thinking Part 13分钟
Wise Thinking Part 29分钟
Wise Thinking Part 36分钟
BPS (2018) - Methods6分钟
BPS (2018) Manipulations I5分钟
BPS (2018) - Manipulations II4分钟
Results Part 15分钟
Results Part 24分钟
Risk Based Auditing & Fraud: Hammersley and Bowlin Studies Part 15分钟
Risk Based Auditing & Fraud: Hammersley and Bowlin Studies Part 28分钟
Risk Based Auditing & Fraud: HZ Study10分钟
1 个阅读材料
Module 7 Overview and Resources10分钟
6 个练习
Lesson 7-1 Knowledge Check6分钟
Lesson 7-2 Knowledge Check6分钟
Lesson 7-3 Knowledge Check6分钟
Lesson 7-4 Knowledge Check6分钟
Lesson 7-5 Knowledge Check6分钟
Module 7 Quiz
8
完成时间为 1 小时

Module 8: Completing the Attest Engagement

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5 个视频 (总计 34 分钟), 1 个阅读材料, 4 个测验
5 个视频
Completing the Audit13分钟
Audit Results and Differences Part 16分钟
Audit Results and Differences Part 24分钟
Communicating Audit Results8分钟
1 个阅读材料
Module 8 Overview and Resources10分钟
4 个练习
Lesson 8-1 Knowledge Check6分钟
Lesson 8-2 Knowledge Check6分钟
Lesson 8-3 Knowledge Check6分钟
Module 8 Quiz
4.7
1 个审阅Chevron Right

来自Auditing II: The Practice of Auditing的热门评论

创建者 JLJan 29th 2019

It is the best course for auditors that definitely will add value in their auditing profession.

讲师

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Mark E. Peecher, PhD, CPA

Associate Dean of Faculty and Deloitte Professor of Accountancy
Department of Accountancy

立即开始攻读硕士学位

此 课程 隶属于 伊利诺伊大学香槟分校 提供的 100% 在线 Master of Science in Accountancy (iMSA)。如果您被录取参加全部课程,您的课程将计入您的学位学习进程。

关于 伊利诺伊大学香槟分校

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. ...

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