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.

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100% 在線

立即開始，按照自己的計劃學習。

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完成時間大約為15 小時

英語（English）

字幕：英語（English）

可分享的證書

完成後獲得證書

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15 小時

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

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.

完成時間為 1 小時

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.

完成時間為 2 小時

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

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.

完成時間為 4 小時

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

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.

完成時間為 1 小時

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

週 4

完成時間為 1 小時

Module 4: Interpreting Evidence and Significant Business Processes

完成時間為 1 小時

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

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.

完成時間為 1 小時

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

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.

完成時間為 1 小時

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

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.

完成時間為 2 小時

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

週 8

完成時間為 1 小時

Module 8: Completing the Attest Engagement

完成時間為 1 小時

6 個視頻（總計 38 分鐘）, 2 個閱讀材料, 4 個測驗

6 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

Gies Online Programs3分鐘

2 個閱讀材料

Module 8 Overview and Resources10分鐘

Congratulations10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

常見問題

When will I have access to the lectures and assignments?
Access to lectures and assignments depends on your type of enrollment. If you take a course in audit mode, you will be able to see most course materials for free. To access graded assignments and to earn a Certificate, you will need to purchase the Certificate experience, during or after your audit. If you don't see the audit option:

The course may not offer an audit option. You can try a Free Trial instead, or apply for Financial Aid.

The course may offer 'Full Course, No Certificate' instead. This option lets you see all course materials, submit required assessments, and get a final grade. This also means that you will not be able to purchase a Certificate experience.
What will I get if I purchase the Certificate?

When you purchase a Certificate you get access to all course materials, including graded assignments. Upon completing the course, your electronic Certificate will be added to your Accomplishments page - from there, you can print your Certificate or add it to your LinkedIn profile. If you only want to read and view the course content, you can audit the course for free.
What is the refund policy?

You will be eligible for a full refund until two weeks after your payment date, or (for courses that have just launched) until two weeks after the first session of the course begins, whichever is later. You cannot receive a refund once you’ve earned a Course Certificate, even if you complete the course within the two-week refund period. See our full refund policy.
Is financial aid available?

Yes, Coursera provides financial aid to learners who cannot afford the fee. Apply for it by clicking on the Financial Aid link beneath the "Enroll" button on the left. You’ll be prompted to complete an application and will be notified if you are approved. Learn more.

還有其他問題嗎？請訪問學生幫助中心。

Auditing II: The Practice of Auditing