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所在平台: Coursera |
课程主页: https://www.coursera.org/learn/auditing-part2-the-practice
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课程名称：审计 II：审计实务 概述：本课程是对审计在社会中的概念与应用入门的深入延续，强调审计专业人员如何评估、评估和管理审计风险与证据的概念框架。 课程大纲： 1. **课程介绍**：熟悉课程内容、教师、同学及学习环境，获得成功所需的技术技能。 2. **模块 1：客户及其业务流程的战略分析**：介绍战略系统审计（SSA）概念，学习SSA方法及其对审计的影响，以及战略分析和业务风险。 3. **模块 2：审计证据与三角验证**：学习审计证据的三大基本来源，包括实体业务状态、管理信息中介和管理业务表述，并应用三角验证于WorldCom丑闻。 4. **模块 3：战略系统审计与内部控制**：学习内部控制的不同组件及其对审计的影响，了解控制的审计策略（实质策略与依赖策略）和内部控制弱点类别。 5. **模块 4：证据解读与重要业务流程**：内容待补充。 6. **模块 5：管理声明的验证 I：属性抽样**：介绍抽样概念，强调属性抽样，学习抽样风险及样本大小的三大决定因素，同时了解在计划和执行属性抽样时的关键步骤和专业判断的重要性。 7. **模块 6：管理声明的验证 II：单位抽样**：学习单位抽样这一常见的统计抽样方法，了解单位抽样与非统计抽样的差异，以及样本评估和选择类型（概率与非概率）。 8. **模块 7：欺诈风险评估**：学习审计中欺诈风险评估的重要性，理解专业怀疑的重要性，探讨审计师的判断和管理行为的影响因素，以及审计师战略思维对审计程序选择的影响。 9. **模块 8：完成审计业务**：内容待补充。 本课程旨在帮助学员深入理解审计实践中的各个方面，培养审计风险评估和管理的能力。
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: Strategic Analysis of a Client and Its Business Processes
Description:In this module, you will be introduced to the concept of strategic systems auditing (SSA). First, you will learn about the SSA approach and how it impact the audit. Then, you will learn about strategic analysis and strategic business risks.
Name:Module 2: Audit Evidence and Triangulation
Description: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.
Name:Module 3: Strategic Systems Auditing and Internal Controls
Description:In this module, you will be introduced to the concept of internal controls. First, you will learn about different components of internal controls and how they impact the audit. Next, you will learn about different audit strategies around controls: Substantive strategy vs reliance strategy. Lastly, you will learn about the categories of internal control weaknesses.
Name:Module 4: Interpreting Evidence and Significant Business Processes
Description:
Name:Module 5: Verification of Management Assertions I: Attribute Sampling
Description:In this module, you will be introduced to the concept of sampling. We will cover non-statistical and statistical sampling, but we will emphasize a form of statistical sampling called attribute sampling. You will learn about sampling risk as well as about three important determinants of sample size: risk of incorrect acceptance, tolerable error, and expected error. You will learn that population size actually has a small effect on sample size, contrary to lay theories the position population size as one of the most important determinants of needed sample sizes. You will also learn about key steps involved in planning and performing attribute sampling, the critical role of professional judgement during many of these steps, and you will learn about some specific audit procedures for verifying management’s assertions related to their controls.
Name:Module 6: Verification of Management Assertions II: Unit Sampling
Description:In this module, you will continue to learn about verifying management’s assertions. First, you will learn about unit sampling, which is one of the most common statistical sampling approaches. Then you will learn about the differences between unit sampling and non-statistical sampling. Next, you will learn about planning, picking, and evaluating the results of the sample. You will also learn about different types of sample selections: probabilistic and non-probabilistic. Lastly, you will reinforce your conceptual understanding by working through a unit sampling example.
Name:Module 7: Fraud Risk Assessment
Description:In this module, you will learn about fraud risk assessment, which is one of the most critical portions of the audit. First, you will learn about wise thinking and why it is important to have professional skepticism when it comes to fraud. You will learn about wise thinking from several recent studies. You will first learn about a study that highlights the importance of wise thinking in auditing. Then you will learn about two additional studies that show the factors that influence auditors’ judgement and management’s behavior. Lastly, you will learn about a study that shows how auditors’ strategic thinking influences their selected audit procedures.
Name:Module 8: Completing the Attest Engagement
Description:
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.
