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所在平台: Udemy |
课程主页: https://www.udemy.com/course/practical-approach-to-independent-reviews-course/
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**Coursera 课程总结：独立审阅实务课程** 本课程将深入探讨独立审阅（Review Engagement）的概念、流程及相关要求，为学习者提供一站式的独立审阅实务指导。 **课程概述：** 独立审阅是一种鉴证业务，与传统的审计业务相比，其提供的鉴证保证程度有所不同。审计提供的是对年度财务报表准确性的合理保证，而独立审阅提供的保证程度是有限的。尽管独立审阅涉及对财务报表的全面审查，包括询问和分析程序，但其审查深度不及审计。许多实体选择独立审阅是希望找到一种比审计成本更低的替代方案，或者在法规允许较低鉴证程度的情况下。 **课程涵盖主题：** * **法规框架：** 重点讲解《2008年公司法》（第71号法案）在独立审阅中的应用。 * **审阅业务基础：** 介绍审阅业务的基本概念和原则。 * **独立审阅与审计的差异：** 详细阐述独立审阅与审计在目标、程序、保证程度和报告等方面的关键区别。 * **审阅业务的性质：** 探讨审阅业务的内在特征及其与审计的根本不同。 * **接受审阅业务：** 学习在何种情况下以及如何接受审阅业务。 * **规划审阅业务：** 讲解审阅业务的规划步骤和重要考量。 * **设定重要性水平：** 学习如何在审阅中确定及应用重要性水平。 * **审阅程序：** 详细介绍审阅过程中所需的各项程序，包括询问、分析程序等。 * **文件编制与结果评估：** 指导学习者如何对审阅过程中的文件进行编制和对结果进行有效评估。 * **报告中的可报告不当行为（Reportable Irregularity）：** 讲解在审阅报告中如何处理和报告存在的可报告不当行为。 * **审阅报告：** 教授如何撰写规范、准确的独立审阅报告。 **讲师介绍：** Daniel van Tonder 先生拥有金融会计 B-Com 学位，并在 Polokwane 的 Diemont, Zimmerman & Bolink 会计师事务所完成审计实习。随后，他进入私营部门，担任集团财务经理和集团内部税务专业人士，积累了宝贵的实践经验。目前，他正在攻读南非大学（Unisa）的税务研究生文凭。Daniel van Tonder 先生是一名注册税务专业人士，也是南非税务学会（South African Institute of Taxation）的成员。 本课程将帮助您掌握独立审阅的精髓，提升您在鉴证领域的专业能力。
An independent review is a type of assurance engagement that offers a different level of assurance compared to a traditional audit. While an auditor provides reasonable assurance on the accuracy of annual financial statements, in an independent review, the assurance provided is limited. This means that while a review involves a thorough examination of financial statements, including inquiries and analytical procedures, the depth of scrutiny is not as extensive as in an audit. Independent reviews are often chosen by entities seeking a less costly alternative to an audit or where regulatory requirements permit a lower level of assurance.Topics Discussed:Regulatory framework - Companies Act (Act 71 of 2008)Review engagements- basicsKey differences between Independent reviews and Audit engagements.Nature of review engagementsAccepting review engagementsPlanning the review engagementSetting materialityReview proceduresDocumentation and evaluation of resultsReportable irregularityConclusion and reportingThe 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.
