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所在平台: Udemy |
课程主页: https://www.udemy.com/course/audit-practice-questions-on-audit-procedures-part-3/
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课程名称：审计 - 审计程序练习题 - 第三部分 课程概述： 本课程旨在帮助准备ACCA、CA、CMA、CPA、BS等审计与鉴证考试的学生，深入理解审计程序（AP）在审计活动中收集审计证据的方法。课程内容涵盖了审计程序中的一系列关键主题，包括： * **实质性程序** * **分析程序** * **计算机辅助审计技术 (CAAT)** * **获取实质性测试审计证据的方法** * **财务报表项目审计的重要性** * **验证股本和准备金的实质性审计程序** * **验证非流动负债的实质性审计程序** * **验证流动负债的实质性审计程序** * **验证权责发生制、准备金和或有事项的实质性审计程序** * **验证非流动资产（ property, plant and equipment）的实质性审计程序** * **验证无形资产的实质性审计程序** * **验证流动资产的实质性审计程序**，包括： * 存货 * 应收账款 * 预付款项 * 银行及现金余额 练习题的设计将帮助您在考前检验和巩固对上述审计程序主题的知识和理解，从而： * 提升您对资产、负债和股东权益审计程序的知识水平。 * 通过练习巩固复习审计程序相关知识点。 * 识别在审计程序方面自身优势和劣势。 适合人群： * ACCA 学生 * CA 学生 * BS、BBA 学生 * 工商管理学士 (B com) 学生 * CSS 学生 * 其他希望学习审计的人士
Are you preparing for audit and assurance exam of ACCA, CA, CMA, CPA, BS etc.?Do you want to learn the Audit Procedures AP that auditors perform during audit activities to gather audit evidences?These practice test questions are designed around the following topics of Audit and Assurance AA:Substantive proceduresAnalytical proceduresComputer assisted audit techniques CAATMethods of obtaining audit evidence for substantive testingThe significance of the audit of Statement of Financial Position itemsSubstantive audit procedures to verify Share Capital and ReservesSubstantive audit procedures to verify Non Current LiabilitiesSubstantive audit procedures to verify Current LiabilitiesSubstantive audit procedures to verify Accruals, Provisions and ContingenciesSubstantive audit procedures to verify Non-Current Assets - Property Plant and EquipmentIntangible AssetsSubstantive audit procedures to verify Intangible AssetsSubstantive audit procedures to verify Current Assets- Current Assets - Inventory- Trade Receivables- Prepayments- Bank and Cash BalancesThese practice test questions will help you in test your knowledge and understanding about the topics mentioned, before exams. After attempting these questions, you will be able to:- enhance your knowledge about audit procedures of Assets, Liabilities and Equity - revise the topics by attempting these questions- identify your strong and weak areas in Audit ProceduresWho should enroll:ACCA studentsCA studentsBS, BBA studentsBachelors in Commerce B com studentsCSS studentsOthers who want to learn audit
