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所在平台: Udemy |
课程主页: https://www.udemy.com/course/financial-statements-audit-test-current-assets/
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**课程名称：** 财务审计程序 - 流动资产 (Financial Audit Procedures - Current Assets) **课程概述：** 本课程将教授如何对以下账户余额进行审计测试： * **存货 (Inventory)：** * 存货盘点 (Inventory Count) * 寄送存货寄销确认函 (Deposit confirmation letter) * 截止期间及在途物资 (Cut-off & In transit material) * 采购和生产物资的计价 (Pricing of purchased and produced material) * 跌价准备 (Obsolescence) * 基于售价的公允价值 (Fair value based on sales price) * **应收账款 (Account Receivables)：** * 回复客户确认函 (Reply to customer confirmation letter) * 替代性程序 (Alternative procedure) * 往来账项的倒轧和顺轧 (Roll-back and roll-forward) * 坏账准备 (Bad debt provision) * 应收账款保理 (Factor) * **现金及现金等价物 (Cash & Cash Equivalents)：** * 回复银行询证函 (Reply to bank confirmation) * 银行存款余额调节表 (Bank reconciliation) * 现金盘点 (Cash count) * **关联方交易余额 (Related Parties balances)：** * 包括公司间往来账项的核对 (Intercompany reconciliation) **授课者：** 本课程由 HAW - How Audit Work 的创始人 Mk 授课。HAW 是一家提供审计相关服务（包括教学）的组织。Mk 是一位拥有近十年跨国审计经验（在美国、英国、荷兰、意大利等国家）的审计师，一直在大型会计师事务所（Big4）工作。 **其他信息：** * **联系方式：** 通过电子邮件、Facebook、LinkedIn 或 Youtube 可了解多课程促销信息。 * **HAW - How Audit Work 其他课程列表：** 1. 审计计划 (Audit Planning) 2. 会计程序与内部控制 (Accounting Procedures & Internal Controls) 3. 确认函 (Confirmation Letter) 4. 审计测试 - 非流动资产 (Audit test - Non-curent Assets) 5. 审计测试 - 流动资产 (Audit Test - Current Assets) 6. 审计测试 - 权益与负债 (Audit Test - Equity & Liabilities) 7. 审计测试 - 损益表 (Audit Test - Income Statement) 8. 审计测试 - 其他所有项目 (Audit Test - All Others) 9. 审计操作概述 (Audit Operative Overview) 10. 审计高层概述 (Audit High Level Overview) 11. 审计总结 (Audit Summary) 12. 审计洞察 - 成为并发展为顶级审计师 (免费) (Audit Insight - Become & Evolve to be a Top Auditor - FREE) 13. 审计洞察 - 审计师的职业与生活 (免费) (Audit Insight - Career & Lifestyle of Auditors - FREE) 14. 审计洞察 - 审计认知与审计后职业发展 (免费) (Audit Insight - Audit Perception & Career After Audit - FREE) **课程启示：** “不要落后于最好的自己，现在就提升你的审计技能！！” - Mk - “专注于学习，然后去做！”
The Financial Statements Audit - Current Assets course teach how to test the following account balances: - Inventory: Inventory Count, Deposit confirmation letter, Cut-off & In transit material, Pricing of purchased and produced material, Obsolescence, Fair value based on sales price - Account Receivables: Reply to customer confirmation letter, Alternative procedure, Roll-back and roll-forward, Bad debt provision, Factor - Cash & Cash Equivalents: Reply to bank confirmation, Bank reconciliation, Cash count - Related Parties balances, including Intercompany reconciliationThe course is presented by the founder of HAW - How Audit Work that is an organization that provide audit related service, including teaching. The founder, Mk, is an auditor with soon 10 years audit experience in different countries (as US, UK, Netherlands and Italy) always working in Big4 audit firms.Contact us by email, Facebook, LinkedIn or Youtube to know about the available multi-course promotions.List of HAW - How Audit Work courses available: 1 - Audit Planning 2 - Accounting Procedures & Internal Controls 3 - Confirmation Letter 4 - Audit test - Non-curent Assets 5 - Audit Test - Current Assets 6 - Audit Test - Equity & Liabilities 7 - Audit Test - Income Statement 8 - Audit Test - All Others 9 - Audit Operative Overview 10 - Audit High Level Overview 11 - Audit Summary 12 - Audit Insight - Become & Evolve to be a Top Auditor - FREE 13 - Audit Insight - Career & Lifestyle of Auditors - FREE 14 - Audit Insight - Audit Perception & Career After Audit - FREEDon't fall behind the best version of yourself and improve now your Audit skills!"Just focus, learn & do it!" - Mk -
