課程信息

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This course provides a continuation of the intensive conceptual and applied introduction to auditing in society begun in Auditing I: Conceptual Foundations of Auditing. It focuses on a conceptual framework that is applied by audit professionals to assess, evaluate, and manage audit risks and evidence.

Learner Career Outcomes

100% 在線

立即開始，按照自己的計劃學習。

可靈活調整截止日期

根據您的日程表重置截止日期。

完成時間大約為26 小時

建議：5 hours/week...

英語（English）

字幕：英語（English）

Learner Career Outcomes

100% 在線

立即開始，按照自己的計劃學習。

可靈活調整截止日期

根據您的日程表重置截止日期。

完成時間大約為26 小時

建議：5 hours/week...

英語（English）

字幕：英語（English）

教學大綱 - 您將從這門課程中學到什麼

週

1

完成時間為 1 小時

About the Course

In this module, you will become familiar with the course, your instructor and your classmates, and our learning environment. This orientation will also help you obtain the technical skills required to navigate and be successful in this course.

2 個視頻（總計 4 分鐘）, 5 個閱讀材料, 1 個測驗

2 個視頻

Course Overview2分鐘

About Prof Peecher1分鐘

5 個閱讀材料

Syllabus10分鐘

Learn More About Auditing as a Career Path10分鐘

About the Discussion Forums10分鐘

Update Your Profile10分鐘

Build a Learning Community with Social Media10分鐘

1 個練習

Orientation Quiz30分鐘

完成時間為 2 小時

Module 1: Strategic Analysis of a Client and Its Business Processes

In this module, you will be introduced to the concept of strategic systems auditing (SSA). First, you will learn about the SSA approach and how it impact the audit. Then, you will learn about strategic analysis and strategic business risks.

13 個視頻（總計 77 分鐘）, 1 個閱讀材料, 4 個測驗

13 個視頻

Module 1 Introduction50

Strategic Systems Auditing (SSA) Part 16分鐘

Strategic Systems Auditing (SSA) Part 29分鐘

Strategic Systems Auditing (SSA) Part 37分鐘

Strategic Systems Auditing (SSA) Part 47分鐘

Strategic Analysis (SA) and Strategic Business Risks (SBRs) Part 16分鐘

Strategic Analysis (SA) and Strategic Business Risks (SBRs) Part 25分鐘

Strategic Analysis (SA) and Strategic Business Risks (SBRs) Part 34分鐘

Strategic Analysis (SA) and Strategic Business Risks (SBRs) Part 45分鐘

Business Process Analysis (PA) Part 16分鐘

Business Process Analysis (PA) Part 26分鐘

Business Process Analysis (PA) Part 36分鐘

Strategic Analysis Summary4分鐘

1 個閱讀材料

Module 1 Overview and Resources10分鐘

4 個練習

Lesson 1.1 Knowledge Check

Lesson 1.2 Knowledge Check

Lesson 1.3 Knowledge Check8分鐘

Module 1 Quiz

週

2

完成時間為 4 小時

Module 2: Audit Evidence and Triangulation

In this module, you will be introduced to the concept of triangulation, which looks at three fundamental sources of audit evidence. First you will learn about the three sources of evidence, which are entity business states, management information intermediaries, and management business representations. Next, you will learn how evidence triangulation can be applied to the WorldCom scandal.

10 個視頻（總計 67 分鐘）, 1 個閱讀材料, 5 個測驗

10 個視頻

Module 2 Introduction1分鐘

Audit Evidence & Triangulation11分鐘

WorldCom Example Part 16分鐘

WorldCom Example Part 26分鐘

WorldCom Example Part 37分鐘

WorldCom Example 2 Part 14分鐘

WorldCom Example 2 Part 210分鐘

WorldCom Triangulation Example Part 16分鐘

WorldCom Triangulation Example Part 27分鐘

WorldCom Triangulation Example Part 35分鐘

1 個閱讀材料

Module 2 Overview and Resources10分鐘

4 個練習

Lesson 2.1 Knowledge Check6分鐘

Lesson 2.2 and 2.3 Knowledge Check6分鐘

Lesson 2.4 Knowledge Check6分鐘

Module 2 Quiz

週

3

完成時間為 1 小時

Module 3: Strategic Systems Auditing and Internal Controls

In this module, you will be introduced to the concept of internal controls. First, you will learn about different components of internal controls and how they impact the audit. Next, you will learn about different audit strategies around controls: Substantive strategy vs reliance strategy. Lastly, you will learn about the categories of internal control weaknesses.

6 個視頻（總計 37 分鐘）, 1 個閱讀材料, 3 個測驗

6 個視頻

Module 3 Introduction52

Internal Control Evaluation Part 17分鐘

Internal Control Evaluation Part 27分鐘

Internal Control Evaluation Part 311分鐘

Internal Control Deficiencies Part 15分鐘

Internal Control Deficiencies Part 25分鐘

1 個閱讀材料

Module 3 Overview and Resources10分鐘

3 個練習

Lesson 3.1 Knowledge Check6分鐘

Lesson 3.2 Knowledge Check6分鐘

Module 3 Quiz

週

4

完成時間為 1 小時

Module 4: Interpreting Evidence and Significant Business Processes

7 個視頻（總計 48 分鐘）, 1 個閱讀材料, 3 個測驗

7 個視頻

Module 4 Introduction1分鐘

Inventory Part 110分鐘

Inventory Part 26分鐘

Inventory Part 35分鐘

Inventory Part 44分鐘

Inventory - What Could Go Wrong? Part 110分鐘

Inventory - What Could Go Wrong? Part 29分鐘

1 個閱讀材料

Module 4 Overview and Resources10分鐘

3 個練習

Lesson 4.1 Knowledge Check6分鐘

Lesson 4.2 Knowledge Check6分鐘

Module 4 Quiz

週

5

完成時間為 1 小時

Module 5: Verification of Management Assertions I: Attribute Sampling

In this module, you will be introduced to the concept of sampling. We will cover non-statistical and statistical sampling, but we will emphasize a form of statistical sampling called attribute sampling. You will learn about sampling risk as well as about three important determinants of sample size: risk of incorrect acceptance, tolerable error, and expected error. You will learn that population size actually has a small effect on sample size, contrary to lay theories the position population size as one of the most important determinants of needed sample sizes. You will also learn about key steps involved in planning and performing attribute sampling, the critical role of professional judgement during many of these steps, and you will learn about some specific audit procedures for verifying management’s assertions related to their controls.

8 個視頻（總計 49 分鐘）, 1 個閱讀材料, 5 個測驗

8 個視頻

Module 5 Introduction57

Attribute Sampling: Major Phases of an Audit Part 15分鐘

Attribute Sampling: Major Phases of an Audit Part 28分鐘

Attribute Sampling: Important Factors in Determining Sample Size Part 16分鐘

Attribute Sampling: Important Factors in Determining Sample Size Part 23分鐘

Attribute Sampling: Tolerable Error4分鐘

Attribute Sampling: Test of Controls Part 19分鐘

Attribute Sampling: Test of Controls Part 28分鐘

1 個閱讀材料

Module 5 Overview and Resources10分鐘

5 個練習

Lesson 5.1 Knowledge Check6分鐘

Lesson 5.2 Knowledge Check6分鐘

Lesson 5.3 Knowledge Check6分鐘

Lesson 5.4 Knowledge Check6分鐘

Module 5 Quiz

週

6

完成時間為 1 小時

Module 6: Verification of Management Assertions II: Unit Sampling

In this module, you will continue to learn about verifying management’s assertions. First, you will learn about unit sampling, which is one of the most common statistical sampling approaches. Then you will learn about the differences between unit sampling and non-statistical sampling. Next, you will learn about planning, picking, and evaluating the results of the sample. You will also learn about different types of sample selections: probabilistic and non-probabilistic. Lastly, you will reinforce your conceptual understanding by working through a unit sampling example.

8 個視頻（總計 52 分鐘）, 1 個閱讀材料, 5 個測驗

8 個視頻

Module 6 Introduction1分鐘

Unit Sampling Part 16分鐘

Unit Sampling Part 29分鐘

Unit Sampling Part 34分鐘

Unit Sampling Example 14分鐘

Unit Sampling - Sample Selection Part 18分鐘

Unit Sampling - Sample Selection Part 28分鐘

Unit Sampling Example 27分鐘

1 個閱讀材料

Module 6 Overview and Resources10分鐘

5 個練習

Lesson 6.1 Knowledge Check6分鐘

Lesson 6.2 Knowledge Check6分鐘

Lesson 6.3 Knowledge Check6分鐘

Lesson 6.4 Knowledge Check6分鐘

Module 6 Quiz

週

7

完成時間為 2 小時

Module 7: Fraud Risk Assessment

In this module, you will learn about fraud risk assessment, which is one of the most critical portions of the audit. First, you will learn about wise thinking and why it is important to have professional skepticism when it comes to fraud. You will learn about wise thinking from several recent studies. You will first learn about a study that highlights the importance of wise thinking in auditing. Then you will learn about two additional studies that show the factors that influence auditors’ judgement and management’s behavior. Lastly, you will learn about a study that shows how auditors’ strategic thinking influences their selected audit procedures.

12 個視頻（總計 74 分鐘）, 1 個閱讀材料, 6 個測驗

12 個視頻

Module 7 Introduction1分鐘

Wise Thinking Part 13分鐘

Wise Thinking Part 29分鐘

Wise Thinking Part 36分鐘

BPS (2018) - Methods6分鐘

BPS (2018) Manipulations I5分鐘

BPS (2018) - Manipulations II4分鐘

Results Part 15分鐘

Results Part 24分鐘

Risk Based Auditing & Fraud: Hammersley and Bowlin Studies Part 15分鐘

Risk Based Auditing & Fraud: Hammersley and Bowlin Studies Part 28分鐘

Risk Based Auditing & Fraud: HZ Study10分鐘

1 個閱讀材料

Module 7 Overview and Resources10分鐘

6 個練習

Lesson 7-1 Knowledge Check6分鐘

Lesson 7-2 Knowledge Check6分鐘

Lesson 7-3 Knowledge Check6分鐘

Lesson 7-4 Knowledge Check6分鐘

Lesson 7-5 Knowledge Check6分鐘

Module 7 Quiz

週

8

完成時間為 1 小時

Module 8: Completing the Attest Engagement

5 個視頻（總計 34 分鐘）, 1 個閱讀材料, 4 個測驗

5 個視頻

Module 8 Introduction59

Completing the Audit13分鐘

Audit Results and Differences Part 16分鐘

Audit Results and Differences Part 24分鐘

Communicating Audit Results8分鐘

1 個閱讀材料

Module 8 Overview and Resources10分鐘

4 個練習

Lesson 8-1 Knowledge Check6分鐘

Lesson 8-2 Knowledge Check6分鐘

Lesson 8-3 Knowledge Check6分鐘

Module 8 Quiz

講師

Mark E. Peecher, PhD, CPA

Associate Dean of Faculty and Deloitte Professor of Accountancy

Department of Accountancy

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