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所在平台: Udemy |
课程主页: https://www.udemy.com/course/detailed-study-on-auditing/
课程评论：没有评论
课程名称：审计概念与原则的详细研究 课程概述：本课程是关于审计的详细和完整的研究，涵盖了审计的基本概念和高级概念。所有审计标准均被适当涉及，并定期更新。课程从简单概念开始，逐步深入到高级概念。学生被要求全面学习所有概念，不可遗漏任何领域。公司财务报表需由独立的外部审计师进行审计，这一要求是全球金融体系信任的基石。审计的好处在于，它为管理层呈现公司财务绩效和财务状况的“真实公正”观点提供了保证。审计支持着公司管理者与公司所有者或其他对“真实公正”观点有需求的利益相关者之间的信任与责任关系。 一般来说，审计包括对特定事项的评估，以表达该事项是否公平呈现的意见。根据所考虑的事项，可以进行不同类型的审计，例如：财务报表审计、内部控制财务报告审计、合规性审计等。
This is a detailed and complete Study on auditing. This course contains basic as well as advanced concepts in auditing. All Standards of Auditing are appropriately covered. The course is updated from time to time. The course starts from simple concepts and moves towards advanced concepts. Students are requested to completely study all the concepts and not miss any area. The need for companies' financial statements to be audited by an independent external auditor has been a cornerstone of confidence in the world's financial systems. The benefit of an audit is that it provides assurance that management has presented a ‘true and fair' view of a company's financial performance and position. An audit underpins the trust and obligation of stewardship between those who manage a company and those who own it or otherwise have a need for a ‘true and fair' view, the stakeholdersIn general, an audit consists of evaluation of a subject matter with a view to express an opinion on whether the subject matter is fairly presented. There are different types of audits that can be performed depending on the subject matter under consideration, for example: Audit of financial statements Audit of internal control over financial reporting Compliance audit
