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所在平台: Udemy |
课程主页: https://www.udemy.com/course/company-audit-and-review-engagement-in-a-budget/
课程评论：没有评论
**课程名称：** 公司审计与审查工作（预算版） **课程概述：** 本课程面向所有学习者，特别是有志成为财务分析师，并希望承担小型企业或集团审计额外责任的学员。课程旨在帮助审计师进行年度审计、资产负债表审计、中期审计和财务报表的持续审计。 课程内容涵盖： * **审计流程与工具：** 工作分工、一般审计程序、审计笔记本、审计工作底稿（包括永久性审计文件和当前审计文件）。 * **内部控制与审计：** 内部牵制和内部审计。 * **资产与负债的验证与估值：** * **流动资产：** 手中现金、银行存款、应收票据等。 * **负债：** 应付账款、贷款及预付款、利息、长期负债（包括债券、长期贷款）、或有负债等。 * **折旧：** 折旧的提供方法、分类。 * **准备金与公积金：** 资本公积、收益公积、一般公积、储备基金、秘密准备金等的解释。 * **资本与收益：** 资本性支出、收益性支出、递延收益性支出、资本性收入、收益性收入等的解释。 * **股息与支付：** 股息及其支付方式。 * **财务报表分析：** 对所学内容的综合应用，通过分析财务报表来理解公司状况。 本课程将使学员熟悉审计工作的各个方面，并为他们提供进行有效审计的宝贵知识和技能。
This course, Company Audit and Review Engagement in a Budget, is for All Levels and for aspiring Financial Analysts who want to take up extra responsibility of helping Audit of Small Firms or Groups. This course generally helps Auditors perform, Annual Audit, Balance Sheet Audit, Interim Audit and Continuous Audit of Financial Statements.It also explains, Division of Work, explains about a general Audit Programme, Audit Notebooks, Audit Working Papers including Permanent and Current Audit Files.Through this course, the learner is made familiar with, Internal Checks and Internal Audit. The course also introduces to the Professional Learner, Verification and Valuation of Current Assets, Liabilities, Depreciation, Reserves and Provisions, Capital and Revenue, Dividends and Pay-out as well as Analysis of Financial Statements.In Current Assets, the learner goes through, Cash-in-hand, Cash at Bank and Bills Receivables etc.Liabilities cover, Trade Creditors, Loans and Advances, Interest, Long Term Liabilities including debentures, Term Loans and Contingent Liabilities.Depreciation, Methods of Providing Depreciation, Classifications of Depreciation are also covered in this Lecture.Explanations are provided for Reserves and Provisions, Capital Reserve, Revenue Reserve, General Reserve, Reserve Fund and Secret Reserve.Explanations are also provided for Capital and Revenue, Revenue Expenditure, Deferred Revenue Expenditure, Capital Receipts, Revenue Receipts etc.
