课程概况
This course provides an intensive conceptual and applied introduction to auditing in society. It focuses on concepts and applications related to financial-statement auditors’ professional responsibilities as well as major facets of the audit process including risk assessment and audit reporting. In the U.S. financial-statement audits and related services generally are provided by Certified Public Accountants (CPAs). To succeed in this course, you should anticipate engaging in critical thinking and thoughtful communication about audit professionals’ decision environments, decision processes, and deliverables. Additionally, you should understand the macro-level learning objectives in each of the course’s weekly modules.
课程大纲
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.
MODULE 1: Auditing is a form of Assurance
MODULE 2: The Demand for High Quality Auditing
MODULE 3: Audit Risk and Materiality
MODULE 4: The Value of Audits
MODULE 5: Financial Statement Auditing
MODULE 6: Audit Assertions
MODULE 7: Auditor's Professional & Ethical Responsibilities
MODULE 8: Audit Quality
