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Auditing I: Conceptual Foundations of Auditing · LearnSpace
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Auditing I: Conceptual Foundations of Auditing

Курс от University of Illinois Urbana-Champaign
Средний≈ 28.4 чАнглийский
О курсеНавыкиПрограммаПреподаватели

О курсе

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.

Навыки, которые вы освоите

AuditingFinancial AuditingExternal AuditingEthical Standards And ConductRisk AnalysisAuditors ReportQuality Assurance and ControlCertified Public AccountantFinancial StatementsFinancial ReportingPublic AccountingAudit PlanningQuality AssessmentBusiness EthicsMarket Dynamics

Программа курса

8 модулей · 131 учебных материалов

01Course Orientation and Module 1: Auditing is a Form of Assurance24 материалов

About the Course

Course OverviewВидеоAbout Prof PeecherВидеоSyllabusЧтениеLearn More About Auditing as a Career PathЧтение

Учитесь у экспертов

Mark E. Peecher, PhD, CPA

Executive Associate Dean of Faculty and Research and Arthur R. Wyatt Chair in Accountancy

Auditing I: Conceptual Foundations of Auditing
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≈ 28.4 ч

8 модулей

Язык: Английский

Субтитры: Арабский, Французский, Бенгальский, Украинский, Китайский (Китай), Греческий, Итальянский, Бразильский португальский, Вьетнамский, Нидерландский, Корейский, Немецкий, Пушту, Урду, Русский, Тайский, Индонезийский, Шведский, Турецкий, Азербайджанский, Испанский, Дари, Хинди, Японский, Казахский, Венгерский, Польский

Часть программы вашего университета
About the Discussion ForumsЧтение
Orientation QuizЗадание
Online Education at Gies College of BusinessЧтение
Learn on Your TermsВидео
Demographics SurveyPLUGIN

About Your Classmates

Update Your ProfileЧтениеGet to Know Your ClassmatesОбсуждение

Module 1 Information

Module 1 OverviewВидеоModule 1 Overview and ResourcesЧтение

Lesson 1.1: What is Assurance & Attestation

What Is Assurance & Attestation Part IВидеоWhat Is Assurance & Attestation Part IIВидеоWhat is Assurance & Attestation Part IIIВидеоLesson 1.1 Knowledge CheckЗадание

Lesson 1.2: Why Study Assurance & Attestation

Why Study Assurance & Attestation Part IВидеоWhy Study Assurance & Attestation Part IIВидеоWhy Study Assurance & Attestation Part IIIВидеоWhy Study Assurance & Attestation Part IVВидеоLesson 1.2 Knowledge CheckЗадание

Common Ground Visit

Common Ground VisitВидео

Module 1 Review

Auditing is a Form of Assurance QuizЗадание
02MODULE 2: The Demand for High Quality Auditing16 материалов

Module 2 Information

Module 2 OverviewВидеоModule 2 Overview and ResourcesЧтение

Lesson 2.1.1: The Market Game: A Step-by-Step Illustration

The Market Game: A Step-by-Step Illustration Part IВидеоThe Market Game: A Step-by-Step Illustration Part IIВидео

Lesson 2.1.2: The Market Game: Debriefing

The Market Game: Debriefing Part IВидеоThe Market Game: Debriefing Part IIВидеоLesson 2.1.2 Knowledge CheckЗадание

Lesson 2.2: Implications for Auditing’s Role in Markets

The Market Game: Implications for Auditing Part IВидеоThe Market Game: Implications for Auditing Part IIВидеоThe Market Game: Implications for Auditing Part IIIВидеоLesson 2.2 Knowledge CheckЗадание

Lesson 2.3: Impact of Auditing on Financial Reporting Quality

Impact of Auditing on Financial Reporting Part IВидеоImpact of Auditing on Financial Reporting Part IIВидеоLesson 2.3 Knowledge CheckЗадание

Module 2 Review

The Demand for High Quality Auditing QuizЗаданиеModule 2 Peer AssessmentВзаимная проверка
03MODULE 3: Audit Risk and Materiality 18 материалов

Module 3 Information

Module 3 Overview and ResourcesЧтение

Lesson 3.1: Obtaining Reasonable Assurance

Obtaining Reasonable Assurance Part IВидеоObtaining Reasonable Assurance Part IIВидеоLesson 3.1 Knowledge CheckЗадание

Lesson 3.2: Material Misstatements

Material Misstatements Part IВидеоMaterial Misstatements Part IIВидеоMaterial Misstatements Part IIIВидеоLesson 3.2 Knowledge CheckЗадание

Lesson 3.3: Risk Assessment

Risk Assessment Part IВидеоRisk Assessment Part IIВидеоRisk Assessment Part IIIВидеоLesson 3.3 Knowledge CheckЗадание

Lesson 3.4: The Audit Risk Model

The Audit Risk Model Part IВидеоThe Audit Risk Model Part IIВидеоThe Audit Risk Model Part IIIВидеоThe Audit Risk Model Part IVВидеоLesson 3.4 Knowledge CheckЗадание

Module 3 Review

Audit Risk and Materiality QuizЗадание
04MODULE 4: The Value of Audits 8 материалов

Module 4 Information

Module 4 OverviewВидеоModule 4 Overview and ResourcesЧтение

Lesson 4.1: So You Want a Used Car

So You Want a Used CarВидеоLesson 4.1 Knowledge CheckЗадание

Lesson 4.2: So You Want a Used Car that Works

So You Want a Used Car that Works Part IВидеоSo You Want a Used Car that Works Part IIВидеоLesson 4.2 Knowledge CheckЗадание

Module 4 Review

The Value of Audits QuizЗадание
05MODULE 5: Financial Statement Auditing 11 материалов

Module 5 Information

Module 5 Overview and ResourcesЧтение

Lesson 5.1: The Financial Statement Audit

The Financial Statement Audit Part IВидеоThe Financial Statement Audit Part IIВидеоThe Financial Statement Audit Part IIIВидеоThe Financial Statement Audit Part IVВидеоLesson 5.1 Knowledge CheckЗадание

Lesson 5.2: Materiality Guidance of Major Public Accounting Firms

Materiality Guidance of Major Public Accounting Firms Part IВидеоMateriality Guidance of Major Public Accounting Firms Part IIВидеоMateriality Guidance of Major Public Accounting Firms Part IIIВидеоLesson 5.2 Knowledge CheckЗадание

Module 5 Review

Financial Statement Auditing Quiz Задание
06MODULE 6: Audit Assertions 13 материалов

Module 6 Information

Module 6 OverviewВидеоModule 6 Overview and ResourcesЧтение

Lesson 6.1: Assertions

Assertions Part IВидеоAssertions Part IIВидеоAssertions Part IIIВидеоAssertions Part IVВидеоAssertions Part VВидеоLesson 6.1 Knowledge CheckЗадание

Lesson 6.2: Financial Statement Assertions

Financial Statement AssertionsВидеоCaribou Example Solution Part IВидеоCaribou Example Solution Part IIВидеоLesson 6.2 Knowledge CheckЗадание

Module 6 Review

Audit Assertions QuizЗадание
07MODULE 7: Auditor's Professional & Ethical Responsibilities 12 материалов

Module 7 Information

Module 7 OverviewВидеоModule 7 Overview and ResourcesЧтение

Lesson 7.1: Auditor Characteristics

Auditor Characteristics Part IВидеоAuditor Characteristics Part IIВидеоAuditor Characteristics Part IIIВидеоAuditor Characteristics Part IVВидеоLesson 7.1 Knowledge CheckЗадание

Lesson 7.2: Auditor Independence

Auditor IndependenceВидеоLesson 7.2 Knowledge CheckЗадание

Lesson 7.3: Threats to Independence

Threats to IndependenceВидеоLesson 7.3 Knowledge CheckЗадание

Module 7 Review

Auditor's Professional & Ethical Responsibilities QuizЗадание
08MODULE 8: Audit Quality 29 материалов

Module 8 Information

Module 8 OverviewВидеоModule 8 Overview and ResourcesЧтение

Lesson 8.1: Independence and Audit Quality

Independence and Audit Quality Part IВидеоIndependence and Audit Quality Part IIВидеоLesson 8.1 Knowledge CheckЗадание

Lesson 8.2: SOX Independence Requirements

SOX Independence RequirementsВидеоLesson 8.2 Knowledge CheckЗадание

Lesson 8.3.1: Reflective Exercise: Auditor Tenure & Audit Quality

Reflective Exercise: Auditor Tenure & Audit QualityВидеоLesson 8.3.1 Knowledge CheckЗадание

Lesson 8.3.2: Debrief: Auditor Tenure & Audit Quality

Debrief: Auditor Tenure & Audit QualityВидеоLesson 8.3.2 Knowledge CheckЗадание

Lesson 8.4: Quality of Earnings

Quality of Earnings Part IВидеоQuality of Earnings Part IIВидеоQuality of Earnings Part IIIВидеоQuality of Earnings Part IVВидеоLesson 8.4 Knowledge CheckЗадание

Lesson 8.5: Questions to Consider in Assessing Quality of Earnings

Questions to Consider in Assessing Quality of Earnings Part IВидеоQuestions to Consider in Assessing Quality of Earnings Part IIВидеоQuestions to Consider in Assessing Quality of Earnings Part IIIВидеоLesson 8.5 Knowledge CheckЗадание

Lesson 8.6: Audit Quality Indicators

Audit Quality Indicators Part IВидеоAudit Quality Indicators Part IIВидеоAudit Quality Indicators Part IIIВидеоLesson 8.6 Knowledge CheckЗадание

Module 8 Review

Audit Quality QuizЗаданиеModule 8 Peer AssessmentВзаимная проверка

Congratulations

Congratulations on Completing the Course!ЧтениеGet Your Course CertificateЧтениеCourse-End SurveyPLUGIN