Об этом курсе: 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.
Автор: University of Illinois at Urbana-Champaign
Преподаватели: Mark E. Peecher, PhD, CPA, Associate Dean of Faculty and Deloitte Professor of Accountancy
Department of Accountancy
| Язык | English |
| Как пройти курс | Чтобы пройти курс, выполните все оцениваемые задания. |
Программа курса
НЕДЕЛЯ 1
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 видео, 5 материала для самостоятельного изучения, 1 тренировочный тест
- Видео: About Prof Peecher
- Reading: Syllabus
- Reading: Learn More About Auditing as a Career Path
- Reading: About the Discussion Forums
- Practice Quiz: Orientation Quiz
- Reading: Update Your Profile
- Discussion Prompt: Get to Know Your Classmates
- Reading: Build a Learning Community with Social Media
MODULE 1: Auditing is a form of Assurance
8 видео, 1 материал для самостоятельного изучения, 2 тренировочных теста
- Reading: Module 1 Overview and Resources
- Видео: What Is Assurance & Attestation Part I
- Видео: What Is Assurance & Attestation Part II
- Видео: What is Assurance & Attestation Part III
- Practice Quiz: Lesson 1.1 Knowledge Check
- Видео: Why Study Assurance & Attestation Part I
- Видео: Why Study Assurance & Attestation Part II
- Видео: Why Study Assurance & Attestation Part III
- Видео: Why Study Assurance & Attestation Part IV
- Practice Quiz: Lesson 1.2 Knowledge Check
Оцениваемый: Module 1 Quiz
НЕДЕЛЯ 2
MODULE 2: The Demand for High Quality Auditing
10 видео, 1 материал для самостоятельного изучения, 3 тренировочных теста
- Reading: Module 2 Overview and Resources
- Видео: The Market Game: A Step-by-Step Illustration Part I
- Видео: The Market Game: A Step-by-Step Illustration Part II
- Видео: The Market Game: Debriefing Part I
- Видео: The Market Game: Debriefing Part II
- Practice Quiz: Lesson 2.1.2 Knowledge Check
- Видео: The Market Game: Implications for Auditing Part I
- Видео: The Market Game: Implications for Auditing Part II
- Видео: The Market Game: Implications for Auditing Part III
- Practice Quiz: Lesson 2.2 Knowledge Check
- Видео: Impact of Auditing on Financial Reporting Part I
- Видео: Impact of Auditing on Financial Reporting Part II
- Practice Quiz: Lesson 2.3 Knowledge Check
Оцениваемый: Module 2 Quiz
Оцениваемый: Module 2 Peer Assessment
НЕДЕЛЯ 3
MODULE 3: Audit Risk and Materiality
12 видео, 1 материал для самостоятельного изучения, 4 тренировочных теста
- Reading: Module 3 Overview and Resources
- Видео: Obtaining Reasonable Assurance Part II
- Practice Quiz: Lesson 3.1 Knowledge Check
- Видео: Material Misstatements Part I
- Видео: Material Misstatements Part II
- Видео: Material Misstatements Part III
- Practice Quiz: Lesson 3.2 Knowledge Check
- Видео: Risk Assessment Part I
- Видео: Risk Assessment Part II
- Видео: Risk Assessment Part III
- Practice Quiz: Lesson 3.3 Knowledge Check
- Видео: The Audit Risk Model Part I
- Видео: The Audit Risk Model Part II
- Видео: The Audit Risk Model Part III
- Видео: The Audit Risk Model Part IV
- Practice Quiz: Lesson 3.4 Knowledge Check
Оцениваемый: Module 3 Quiz
НЕДЕЛЯ 4
MODULE 4: The Value of Audits
4 видео, 1 материал для самостоятельного изучения, 2 тренировочных теста
- Reading: Module 4 Overview and Resources
- Видео: So You Want a Used Car
- Practice Quiz: Lesson 4.1 Knowledge Check
- Видео: So You Want a Used Car that Works Part I
- Видео: So You Want a Used Car that Works Part II
- Practice Quiz: Lesson 4.2 Knowledge Check
Оцениваемый: Module 4 Quiz
НЕДЕЛЯ 5
MODULE 5: Financial Statement Auditing
7 видео, 1 материал для самостоятельного изучения, 2 тренировочных теста
- Reading: Module 5 Overview and Resources
- Видео: The Financial Statement Audit Part II
- Видео: The Financial Statement Audit Part III
- Видео: The Financial Statement Audit Part IV
- Practice Quiz: Lesson 5.1 Knowledge Check
- Видео: Materiality Guidance of Major Public Accounting Firms Part I
- Видео: Materiality Guidance of Major Public Accounting Firms Part II
- Видео: Materiality Guidance of Major Public Accounting Firms Part III
- Practice Quiz: Lesson 5.2 Knowledge Check
Оцениваемый: Module 5 Quiz
НЕДЕЛЯ 6
MODULE 6: Audit Assertions
9 видео, 1 материал для самостоятельного изучения, 2 тренировочных теста
- Reading: Module 6 Overview and Resources
- Видео: Assertions Part I
- Видео: Assertions Part II
- Видео: Assertions Part III
- Видео: Assertions Part IV
- Видео: Assertions Part V
- Practice Quiz: Lesson 6.1 Knowledge Check
- Видео: Financial Statement Assertions
- Видео: Caribou Example Solution Part I
- Видео: Caribou Example Solution Part II
- Practice Quiz: Lesson 6.2 Knowledge Check
Оцениваемый: Module 6 Quiz
НЕДЕЛЯ 7
MODULE 7: Auditor's Professional & Ethical Responsibilities
7 видео, 1 материал для самостоятельного изучения, 3 тренировочных теста
- Reading: Module 7 Overview and Resources
- Видео: Auditor Characteristics Part I
- Видео: Auditor Characteristics Part II
- Видео: Auditor Characteristics Part III
- Видео: Auditor Characteristics Part IV
- Practice Quiz: Lesson 7.1 Knowledge Check
- Видео: Auditor Independence
- Practice Quiz: Lesson 7.2 Knowledge Check
- Видео: Threats to Independence
- Practice Quiz: Lesson 7.3 Knowledge Check
Оцениваемый: Module 7 Quiz
НЕДЕЛЯ 8
MODULE 8: Audit Quality
16 видео, 1 материал для самостоятельного изучения, 7 тренировочных теста
- Reading: Module 8 Overview and Resources
- Видео: Independence and Audit Quality Part I
- Видео: Independence and Audit Quality Part II
- Practice Quiz: Lesson 8.1 Knowledge Check
- Видео: SOX Independence Requirements
- Practice Quiz: Lesson 8.2 Knowledge Check
- Видео: Reflective Exercise: Auditor Tenure & Audit Quality
- Practice Quiz: Lesson 8.3.1 Knowledge Check
- Видео: Debrief: Auditor Tenure & Audit Quality
- Practice Quiz: Lesson 8.3.2 Knowledge Check
- Видео: Quality of Earnings Part I
- Видео: Quality of Earnings Part II
- Видео: Quality of Earnings Part III
- Видео: Quality of Earnings Part IV
- Practice Quiz: Lesson 8.4 Knowledge Check
- Видео: Questions to Consider in Assessing Quality of Earnings Part I
- Видео: Questions to Consider in Assessing Quality of Earnings Part II
- Видео: Questions to Consider in Assessing Quality of Earnings Part III
- Practice Quiz: Lesson 8.5 Knowledge Check
- Видео: Audit Quality Indicators Part I
- Видео: Audit Quality Indicators Part II
- Видео: Audit Quality Indicators Part III
- Practice Quiz: Lesson 8.6 Knowledge Check
Оцениваемый: Module 8 Quiz
Оцениваемый: Module 8 Peer Assessment
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Авторы
University of Illinois at Urbana-Champaign
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.
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