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所在平台: CourseraArchive 课程类别: 其他类别 大学或机构: CourseraNew |
课程主页: https://www.coursera.org/archive/auditing-part2-the-practice
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University of Illinois at Urbana-Champaign
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.
This course provides a continuation of the intensive conceptual and applied introduction to auditing in society begun in Auditing I: Conceptual Foundations of Auditing. It focuses on a conceptual framework that is applied by audit professionals to assess, evaluate, and manage audit risks and evidence.
