Auditing I: Conceptual Foundations of Auditing

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University of Illinois at Urbana-Champaign

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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.

审计I:审计的概念基础:本课程提供社会审计的深入概念和应用介绍。它侧重于与财务报表审计师的专业职责有关的概念和应用,以及包括风险评估和审计报告在内的审计流程的主要方面。在美国,财务报表审计和相关服务通常由注册会计师(CPA)提供。为成功完成本课程,您应该期望参与有关审计专业人员的决策环境,决策流程和可交付成果的批判性思考和周到的交流。此外,您应该在每个课程的每周模块中了解宏观学习目标。

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