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所在平台: Udemy |
课程主页: https://www.udemy.com/course/international-standards-on-auditingisa/
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课程名称：国际审计标准（ISA） 课程概述： 本课程适合所有希望从事审计职业的国际学生。课程涵盖了审计的所有重要标准，内容深入浅出，帮助学生从根本上理解相关知识。学生需学习所有审计标准，以便掌握该领域的专家级知识。审计的好处在于能够保证管理层呈现出公司财务表现和财务状况的“真实和公正”的视图。审计加强了管理者与拥有者或其他有“真实和公正”视图需求的利益相关者之间的信任和责任。 国际审计标准（ISA）是与独立审计师在进行财务信息审计时职责相关的专业标准。这些标准由国际会计师联合会（IFAC）通过国际审计与鉴证标准委员会（IAASB）发布。ISA包括需求和目标，以及应用和其他解释性材料。审计师必须全面了解ISA的全部文本，包括其应用和解释性材料，以理解其目标并正确应用相关要求。 标准涵盖了审计的不同领域，包括各自的责任、审计计划、内部控制、审计证据、利用其他专家的工作、审计结论和审计报告，以及专门领域的标准。ISA的目标主要有两个方面：分析国家会计和审计标准与国际标准的可比性，确定适用的审计和会计标准的遵循程度，分析支持高质量财务报告的制度框架的强弱；协助国家制定和实施行动计划，以提升机构能力，进而增强国家的公司财务报告体系。 课程重点内容包括： 1. 基础知识 2. 独立审计的目标 3. 委托条款 4. 质量控制 5. 工作文件 6. 欺诈 7. 审计证据 8. 外部确认 9. 初始审计委托 10. 分析程序 11. 审计抽样 12. 相关方 13. 后续事件 14. 持续经营 15. 书面声明 16. 形成意见 17. 关键重要事项（KAM） 18. 意见修改 19. 强调事项段落（EOM） 20. 识别和评估重大风险（ROMM） 21. 内部审计师 22. 其他审计师 课程购买前请务必详细阅读内容。独家练习题以PDF文件形式附在“自我测试”标题下。
This course is suitable for all international students who wish to pursue a career in auditing. The course covers all vital standards on auditing. This is a self explanatory course and all important aspects of the standards are taught at grass root level. Students are requested to study all the standards in order to get an expert level knowledge on the subject.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 stakeholdersInternational Standards on Auditing (ISA) refer to professional standards dealing with the responsibilities of the independent auditor while conducting the financial audit of financial info. These standards are issued by International Federation of Accountants (IFAC) through the International Auditing and Assurance Standards Board (IAASB). The ISAs include requirements and objectives along with application and other explanatory material. The auditor is obligatory to have knowledge about the whole text of an ISA, counting its application and other explanatory material, to be aware of the objectives and to apply the requirements aptly.The standards cover various areas of auditing, including respective responsibilities, audit planning, Internal Control, audit evidence, using the work of other experts, audit conclusions and audit reports, and standards for specialized areas.The ISA objectives are two-fold:Analyzing the comparability of national accounting as well as auditing standards with international standards, determine the degree with which applicable auditing and accounting standards are complied, and analyze strengths and weaknesses of the institutional framework in sustaining high-quality financial reporting.Assist the country in developing and implementing a country action plan for improvement of institutional capacity with a view of strengthening the corporate financial reporting system of the country.1.Basics2.objectives of independent audit3.terms of engagement4.Quality control5.Working papers6.Fraud7.Audit evidence8.External confirmation9.Intial audit engagement10.Analytical procedures11.Audit sampling12.Related parties13.Subsequent events14.going concern15.Written representation16.Forming opinion17.KAM18.Modification of opinion19.EOM mater para20.Identifying and assessing ROMM21.Internal auditor22.Another auditorPlease read the contents of the course before purchasingExclusive practice questions are attached as pdf documents under the heading " Do it yourself"
