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所在平台: Udemy |
课程主页: https://www.udemy.com/course/performing-an-audit-course/
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**课程名称：** 执行审计 **课程概述：** 本课程深入讲解审计的流程，旨在帮助学员理解审计在确保公司财务记录准确性和公允性中的关键作用。审计师会细致地审查公司的财务报表、会计账簿及其他相关文件，以评估公司的财务状况以及是否符合相关法律法规。 审计在维护财务报告的透明度和问责制方面发挥着至关重要的作用，有助于利益相关者做出明智的决策。此外，审计也是检测和预防财务运营中的欺诈、错误和低效率的重要工具。 除了财务审计，公司还可以进行运营审计，以评估其内部控制、流程和绩效。 **课程内容要点：** * 审计与独立审阅的区别 * 审计证据 * 抽样方法 * 专家的使用 * 内部审计 * 期初余额与比较数据 * 会计估计 * 外部确认 * 实质性程序与控制测试 * 所有循环的程序 * 关联方 **主讲人：** Daniel van Tonder Daniel van Tonder 拥有金融会计学士学位，并在 Diemont, Zimmerman & Bolink Auditors 事务所完成了实习。之后，他进入私营部门，积累了集团财务经理和集团内部税务从业者的宝贵经验。他目前正在通过南非大学攻读税务方面的研究生文凭，是一名注册税务从业者，也是南非税务学会的成员。
Audits are a process where a company's financial records are examined and verified to ensure accuracy and fair representation. This meticulous examination involves reviewing financial statements, accounting books, and other relevant documents to assess the company's financial health and compliance with laws and regulations.Audits play a crucial role in maintaining transparency and accountability in financial reporting, helping stakeholders make informed decisions. They also serve as a tool to detect and prevent fraud, errors, and inefficiencies in financial operations.In addition to financial audits, companies may also undergo operational audits to evaluate their internal controls, processes, and performance.Topics Discussed:Differences between an Audit and an Independent review.Audit evidenceSamplingThe use of ExpertsInternal AuditOpening balances & ComparativesEstimatesExternal confirmationsSubstantive procedures & Tests of controlProcedures all cyclesRelated partiesThe Presenter:Daniel van TonderI completed my B- Compt degree in Financial Accounting while I was still busy with my articles at Diemont, Zimmerman & Bolink Auditors in Polokwane.After my articles, I entered the private sector to gain valuable experience as a Group Finance manager and Group Internal Tax Practitioner.I'm currently busy with my post graduate diploma in taxation through Unisa.I am a registered tax practitioner and a proud member of the South African Institute of Taxation.
