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.
伊利诺伊大学香槟分校
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
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
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
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
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
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
講師
Mark E. Peecher, PhD, CPA
Associate Dean of Faculty and Deloitte Professor of AccountancyDepartment of Accountancy
立即開始攻讀碩士學位
此 課程 隸屬於 伊利诺伊大学香槟分校 提供的 100% 在線 Master of Science in Accountancy (iMSA)。如果您被錄取參加全部課程，您的課程將計入您的學位學習進程。
關於 伊利诺伊大学香槟分校
The University of Illinois at Urbana-Champaign is a world leader in research, teaching and public engagement, distinguished by the breadth of its programs, broad academic excellence, and internationally renowned faculty and alumni. Illinois serves the world by creating knowledge, preparing students for lives of impact, and finding solutions to critical societal needs.
常見問題
我什么时候能够访问课程视频和作业？
注册以便获得证书后，您将有权访问所有视频、测验和编程作业（如果适用）。只有在您的班次开课之后，才可以提交和审阅同学互评作业。如果您选择在不购买的情况下浏览课程，可能无法访问某些作业。
我购买证书后会得到什么？
您购买证书后，将有权访问所有课程材料，包括评分作业。完成课程后，您的电子课程证书将添加到您的成就页中，您可以通过该页打印您的课程证书或将其添加到您的领英档案中。如果您只想阅读和查看课程内容，可以免费旁听课程。
退款政策是如何规定的？
有助学金吗？
還有其他問題嗎？請訪問 學生幫助中心。
