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所在平台: Udemy |
课程主页: https://www.udemy.com/course/acca-the-complete-audit-assurance-aa-course-2022-23/
课程评论：没有评论
**Coursera课程总结：ACCA - AA 审计与鉴证完整课程** 本课程全面涵盖ACCA AA（审计与鉴证）考试所需知识与技能，共分为六大模块。 **课程内容概览：** 1. **鉴证业务入门：** 课程始于对鉴证业务的性质、目的及范围的介绍，包括法定审计及其监管环境。同时，重点讲解与审计和鉴证相关的公司治理及职业道德规范。 2. **审计规划与风险评估：** 接着，课程深入探讨审计规划过程，包括风险评估的执行。 3. **财务报表审计：** 课程将广泛涉及财务报表审计的各项关键领域，包括内部控制的范围、内部审计的作用与职能、内部控制的评估、审计证据的收集，以及财务报表的审阅。 4. **最终审阅与报告：** 课程最后关注最终审阅程序，并重点讲解审计报告的形式与内容。 **考试形式与内容：** * AA考试为时长三小时的电脑化考试。 * 所有题目均为必答题，包含计算题与论述题。 * 部分题目将采用情景/案例研究形式。 * 考试前提供10分钟阅读考试说明。 * **A部分：** 包含三道10分的案例题，每道案例题下设五道2分的客观题。 * **B部分：** 包含一道30分的题目和两道20分的题目。 * B部分主要考查审计与鉴证的规划与风险评估、内部控制或审计证据等方面，但也可能涵盖其他教学大纲领域的知识点。 * 总分100分。 本课程旨在帮助学员系统掌握审计与鉴证的核心概念和实践技能，为通过ACCA AA考试做好充分准备。
The Audit and Assurance course is essentially divided into six sections. The course starts with the nature, purpose, and scope of assurance engagements, including the statutory audit, and its regulatory environment, and introduces governance and professional ethics relating to audit and assurance.It then leads to audit planning the audit and performing a risk assessment. The course then covers a range of areas relating to an audit of financial statements including the scope of internal control and the role and function of internal audit. These include the evaluation of internal controls, audit evidence, and a review of the financial statements.In addition to final review procedures, the course concentrates on reporting, including the form and content of the independent auditor's report.The AA exam is assessed by a three-hour computer-based examination. All questions are compulsory. The exam will contain both computational and discursive elements. Some questions will adopt a scenario/case study approach. Prior to the start of the exam, candidates are given an extra 10 minutes to read the exam instructions.Section A of the exam comprises three 10 mark case based questions. Each case has five objective test questions worth 2 marks each.Section B of the exam comprises one 30 mark question and two 20 mark questions.Section B of the exam will predominantly examine one or more aspects of audit and assurance from planning and risk assessment, internal control, or audit evidence, although topics from other syllabus areas may also be included.Total 100 marks
