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所在平台: Coursera |
课程主页: https://www.coursera.org/learn/auditing-part1-conceptual-foundations
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课程名称：审计基础：审计的概念基础 课程概述：本课程对审计在社会中的概念和应用进行了深入的介绍，重点关注与财务报表审计师的专业责任以及审计过程的主要方面，包括风险评估和审计报告相关的概念和应用。在美国，财务报表审计及相关服务一般由注册会计师（CPA）提供。为了在本课程中取得成功，您应该准备参与对审计专业人士决策环境、决策过程和交付成果的批判性思考和深入沟通。此外，您还应理解每周模块中宏观层面的学习目标。 课程大纲： 1. 课程介绍：熟悉课程、讲师、同学以及学习环境，获取成功所需的技术技能。 2. 模块 1: 审计是一种保证形式 3. 模块 2: 高质量审计的需求 4. 模块 3: 审计风险和重要性 5. 模块 4: 审计的价值 6. 模块 5: 财务报表审计 7. 模块 6: 审计主张 8. 模块 7: 审计师的专业与道德责任 9. 模块 8: 审计质量 该课程旨在培养学生对审计的全面理解，提升学生的分析能力及实际操作能力。
Name:About the Course
Description: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.
Name:MODULE 1: Auditing is a Form of Assurance
Description:
Name:MODULE 2: The Demand for High Quality Auditing
Description:
Name:MODULE 3: Audit Risk and Materiality
Description:
Name:MODULE 4: The Value of Audits
Description:
Name:MODULE 5: Financial Statement Auditing
Description:
Name:MODULE 6: Audit Assertions
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Name:MODULE 7: Auditor's Professional & Ethical Responsibilities
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Name:MODULE 8: Audit Quality
Description:
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.
