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详情介绍
课程大纲
{in name="user_id" value="21644"} {/ in}课程试听 推荐
1.Chapter 1 Audit and Other Assurance Engagement
Nature and development of the external auditor
The objective of external auditor
Assurance engagement
2.Chapter 2 Statutory audit and regulation
Value of statutory audit
Rights and duties of statutory audit
Appointment, remuneration and removal of external auditors
International standards on auditing
3.Chapter 3 Corporate Governance
Codes of corporate governance
Audit committees
Internal control effectiveness
Communication with those charged with governance
4.Chapter 4 Professional ethics and quality control procedures
Fundamental principles of professional ethics
Accepting audit appointments
Agreeing the terms of the engagement
Quality control at a firm level
Quality control on an individual audit
5.Chapter 5 Internal audit
Internal audit and corporate governance
Distinction between external audit and internal audit
Scope of internal audit function
Internal audit assignments
Outsourcing the internal audit function
6.Chapter 6 Risk Assessment
Introduction to risk
Materiality
Understanding the entity and environment
Assessing the risk material misstatement
Responding to the risk assessment
Fraud, law and regulations
Documentation of risk assessment
7.Chapter 7 Audit planning and documentation
Audit planning
Audit documentation
8.Chapter 8 Introduction to audit evidence
Financial statement assertions
Audit evidence
9.Chapter 9 Internal control
Internal control system
The use of internal control system by auditors
The evaluation of internal control components
Internal controls in a computerized environment
10.Chapter 10 Test of control
The Sales system
The Purchase system
The Payroll system
The Bank and cash system
The Inventory system
Revenue and capital expenditure
11.Chapter 11 Audit procedures and sampling
Substantive procedures
Audit sampling
Computer-assisted audit techniques
Using the work of others
12.Chapter 12 Non-current assets
Tangible non-current assets
Intangible non-current assets
13.Chapter 13 Inventory
Introduction to auditing inventory
Accounting for inventory
Audit procedures for inventory
The physical inventory count
Cut-off testing
Valuation
14.Chapter 14 Receivables
Audit procedures for receivables
Sales
15.Chapter 15 Cash and bank
Introduction
Bank
Cash
16.Chapter 16 Liabilities, capital and directors‘ emoluments
Procedures for trade payables, accruals and expenses
Provisions and contingencies
Capital and other issues
Directors' emoluments
17.Chapter 17 Not-for-profit organisations
Objectives of not-for-profit organisations
Audit planning
Audit evidence
Audit reporting
18.Chapter 18 Audit review and finalization
Subsequent events （期后事项）
Going concern （持续经营）
Management representations （管理层声明）
Overall review （全面检查）
Misstatements
19.Chapter 19 Audit Reports
Audit Reports
1.Part A（讲义在这里面）
Part A-1
Part A-2
Part A-3
2.Part B
Part B-1
Part B-2
Part B-3
3.Part C
Part C-1
Part C-2
4.Part D
Part D-1
Part D-2
Part D-3
5.Part E
Part E
1.Introduction of Audit and Assurance
Introduction of Audit and Assurance
2.Source of audit
Source of audit
3.Logic and definition of Audit
Logic and definition of Audit
4.Materiality
Materiality
5.Assurance engagement
Assurance engagement
6.Resonable assurance
Resonable assurance
7.Practice 1 Basic knowledge of Audit and Assurance
Practice 1 Basic knowledge of Audit and Assurance
8.Assertion
Assertion
9.一般情况下，造假怎么查的逻辑
一般情况下，造假怎么查的逻辑
10.Audit risk
Audit risk
11.Inherent risk
Inherent risk
12.Control risk
Control risk
13.Detection risk
Detection risk
14.Practice - 审计到底是什么
Practice - 审计到底是什么
15.Audit planning
Audit planning
16.Risk assessment - Source of information
Risk assessment - Source of information
17.Risk assessment - Identify and possible explanation
Risk assessment - Identify and possible explanation
18.Ratio analysis - Calculation
Ratio analysis - Calculation
19.Ratio analysis - Practice
Ratio analysis - Practice
20.Internal control
Internal control
21.Computer control
Computer control
22.Documentation Techniques - Obtaining an understanding of the entity's internal controls
Documentation Techniques - Obtaining an understanding of the entity's internal controls
23.Documentation Techniques - Practice
Documentation Techniques - Practice
24.TOC and Substantive procedures
TOC and Substantive procedures
25.Procedures for obtaining audit evidence
Procedures for obtaining audit evidence
26.Internal control - sales cycle
Internal control - sales cycle
27.Control deficiencies and recommendations - 1213
Control deficiencies and recommendations - 1213
28.Test of control - 0608
Test of control - 0608
29.Substantive procedures - Receivable 0611
Substantive procedures - Receivable 0611
30.Substantive procedures - Revenue - 0916
Substantive procedures - Revenue - 0916
31.Internal control - purchase cycle
Internal control - purchase cycle
32.Control deficiencies and recommendations
Control deficiencies and recommendations
33.Test of control
Test of control
34.Substantive procedures - Payable and purchase
Substantive procedures - Payable and purchase
35.Internal control - Cash and bank
Internal control - Cash and bank
36.Test of controls and substantive procedures - Bank
Test of controls and substantive procedures - Bank
37.Substantive procedure - Cash and bank
Substantive procedure - Cash and bank
38.Internal control - Payroll
Internal control - Payroll
39.Substantive procedure - Payroll
Substantive procedure - Payroll
40.Internal control - Inventory
Internal control - Inventory
41.Substantive procedure - Inventory
Substantive procedure - Inventory
42.Substantive procedure - Inventory Others
Substantive procedure - Inventory Others
43.Internal control - PPE
Internal control - PPE
44.Substantive procedure - PPE
Substantive procedure - PPE
45.Provisions
Provisions
46.Capital and revenue expenditure
Capital and revenue expenditure
47.Long-term loan
Long-term loan
48.Research and development - Research and development
Research and development - Research and development
49.Equity - MarJune 16
Equity - MarJune 16
50.Fraud - Control
Fraud - Control
51.Fraud - Internal auditor's responsibility
Fraud - Internal auditor's responsibility
52.Fraud - External auditor's responsibility
Fraud - External auditor's responsibility
53.Sufficient and appropriate audit evidence
Sufficient and appropriate audit evidence
54.Reliance on the work of Others
Reliance on the work of Others
55.Interim and a final audit
Interim and a final audit
56.ISA 230 Audit Documentation
ISA 230 Audit Documentation
57.Audit Sampling
Audit Sampling
58.ISA 250 Consideration of Laws and Regulations in an Audit of Financial Statements
ISA 250 Consideration of Laws and Regulations in an Audit of Financial Statements
59.International Standards on Auditing
International Standards on Auditing
60.Audit Engagements
Audit Engagements
61.CAATs
CAATs
62.IAS 10 Events after the reporting period
IAS 10 Events after the reporting period
63.IAS 10 Events after the reporting period Practice
IAS 10 Events after the reporting period Practice
64.Going concern
Going concern
65.Going concern-Practice
Going concern-Practice
66.Written representation
Written representation
67.Overall review
Overall review
68.Reporting - Introduction
Reporting - Introduction
69.Reporting - Opinion
Reporting - Opinion
70.Going concern 对审计报告的影响
Going concern 对审计报告的影响
71.ISA 701 Communicating key audit matters (KAMs) in the independent auditor's report
ISA 701 Communicating key audit matters (KAMs) in the independent auditor's report
72.ISA 706 (Revised) Emphasis of matter paragraphs and other matter paragraphs
ISA 706 (Revised) Emphasis of matter paragraphs and other matter paragraphs
73.Fundamental principles and Ethical threats
Fundamental principles and Ethical threats
74.Ethical threats
Ethical threats
75.Safeguards-MarJune17
Safeguards-MarJune17
76.Confidentiality
Confidentiality
77.Corporate governance
Corporate governance
78.ISA 260 Communication with Those Charged with Governance
ISA 260 Communication with Those Charged with Governance
79.Audit committee and NED
Audit committee and NED
80.Internal audit - Distinguish
Internal audit - Distinguish
81.Internal audit - Establishment
Internal audit - Establishment
82.Internal audit - Functions
Internal audit - Functions
83.Internal audit - Limitations
Internal audit - Limitations
84.Internal audit - Outsourcing
Internal audit - Outsourcing
2020-07-28 17:31
老师讲的非常不错，希望一次通过！
2020-07-17 15:19
浅显易懂，有些以前不是太明白的问题，现在都能掌握了知识的要点，感谢老师。
2020-06-25 14:58
老师把生涩的理论讲的清楚明白真的太难得了
2020-01-16 16:37
老师讲课语言非常简练清晰，逻辑鲜明，层次突出，
