このコースについて

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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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自分のスケジュールですぐに学習を始めてください。

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約28時間で修了

推奨：5 hours/week...

英語

字幕：英語

100%オンライン

自分のスケジュールですぐに学習を始めてください。

柔軟性のある期限

スケジュールに従って期限をリセットします。

約28時間で修了

推奨：5 hours/week...

英語

字幕：英語

シラバス - 本コースの学習内容

週

1

1時間で修了

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件のビデオ（合計4分）, 5 readings, 1 quiz

2件のビデオ

Course Overview2 分

About Prof Peecher1 分

5件の学習用教材

Syllabus10 分

Learn More About Auditing as a Career Path10 分

About the Discussion Forums10 分

Update Your Profile10 分

Build a Learning Community with Social Media10 分

1の練習問題

Orientation Quiz30 分

2時間で修了

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件のビデオ（合計77分）, 1 reading, 4 quizzes

13件のビデオ

Module 1 Introduction50

Strategic Systems Auditing (SSA) Part 16 分

Strategic Systems Auditing (SSA) Part 29 分

Strategic Systems Auditing (SSA) Part 37 分

Strategic Systems Auditing (SSA) Part 47 分

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

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

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

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

Business Process Analysis (PA) Part 16 分

Business Process Analysis (PA) Part 26 分

Business Process Analysis (PA) Part 36 分

Strategic Analysis Summary4 分

1件の学習用教材

Module 1 Overview and Resources10 分

4の練習問題

Lesson 1.1 Knowledge Check

Lesson 1.2 Knowledge Check

Lesson 1.3 Knowledge Check8 分

Module 1 Quiz

週

2

4時間で修了

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件のビデオ（合計67分）, 1 reading, 5 quizzes

10件のビデオ

Module 2 Introduction1 分

Audit Evidence & Triangulation11 分

WorldCom Example Part 16 分

WorldCom Example Part 26 分

WorldCom Example Part 37 分

WorldCom Example 2 Part 14 分

WorldCom Example 2 Part 210 分

WorldCom Triangulation Example Part 16 分

WorldCom Triangulation Example Part 27 分

WorldCom Triangulation Example Part 35 分

1件の学習用教材

Module 2 Overview and Resources10 分

4の練習問題

Lesson 2.1 Knowledge Check6 分

Lesson 2.2 and 2.3 Knowledge Check6 分

Lesson 2.4 Knowledge Check6 分

Module 2 Quiz

週

3

1時間で修了

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件のビデオ（合計37分）, 1 reading, 3 quizzes

6件のビデオ

Module 3 Introduction52

Internal Control Evaluation Part 17 分

Internal Control Evaluation Part 27 分

Internal Control Evaluation Part 311 分

Internal Control Deficiencies Part 15 分

Internal Control Deficiencies Part 25 分

1件の学習用教材

Module 3 Overview and Resources10 分

3の練習問題

Lesson 3.1 Knowledge Check6 分

Lesson 3.2 Knowledge Check6 分

Module 3 Quiz

週

4

1時間で修了

Module 4: Interpreting Evidence and Significant Business Processes

7件のビデオ（合計48分）, 1 reading, 3 quizzes

7件のビデオ

Module 4 Introduction1 分

Inventory Part 110 分

Inventory Part 26 分

Inventory Part 35 分

Inventory Part 44 分

Inventory - What Could Go Wrong? Part 110 分

Inventory - What Could Go Wrong? Part 29 分

1件の学習用教材

Module 4 Overview and Resources10 分

3の練習問題

Lesson 4.1 Knowledge Check6 分

Lesson 4.2 Knowledge Check6 分

Module 4 Quiz

週

5

1時間で修了

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件のビデオ（合計49分）, 1 reading, 5 quizzes

8件のビデオ

Module 5 Introduction57

Attribute Sampling: Major Phases of an Audit Part 15 分

Attribute Sampling: Major Phases of an Audit Part 28 分

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

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

Attribute Sampling: Tolerable Error4 分

Attribute Sampling: Test of Controls Part 19 分

Attribute Sampling: Test of Controls Part 28 分

1件の学習用教材

Module 5 Overview and Resources10 分

5の練習問題

Lesson 5.1 Knowledge Check6 分

Lesson 5.2 Knowledge Check6 分

Lesson 5.3 Knowledge Check6 分

Lesson 5.4 Knowledge Check6 分

Module 5 Quiz

週

6

1時間で修了

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件のビデオ（合計52分）, 1 reading, 5 quizzes

8件のビデオ

Module 6 Introduction1 分

Unit Sampling Part 16 分

Unit Sampling Part 29 分

Unit Sampling Part 34 分

Unit Sampling Example 14 分

Unit Sampling - Sample Selection Part 18 分

Unit Sampling - Sample Selection Part 28 分

Unit Sampling Example 27 分

1件の学習用教材

Module 6 Overview and Resources10 分

5の練習問題

Lesson 6.1 Knowledge Check6 分

Lesson 6.2 Knowledge Check6 分

Lesson 6.3 Knowledge Check6 分

Lesson 6.4 Knowledge Check6 分

Module 6 Quiz

週

7

2時間で修了

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件のビデオ（合計74分）, 1 reading, 6 quizzes

12件のビデオ

Module 7 Introduction1 分

Wise Thinking Part 13 分

Wise Thinking Part 29 分

Wise Thinking Part 36 分

BPS (2018) - Methods6 分

BPS (2018) Manipulations I5 分

BPS (2018) - Manipulations II4 分

Results Part 15 分

Results Part 24 分

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

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

Risk Based Auditing & Fraud: HZ Study10 分

1件の学習用教材

Module 7 Overview and Resources10 分

6の練習問題

Lesson 7-1 Knowledge Check6 分

Lesson 7-2 Knowledge Check6 分

Lesson 7-3 Knowledge Check6 分

Lesson 7-4 Knowledge Check6 分

Lesson 7-5 Knowledge Check6 分

Module 7 Quiz

週

8

1時間で修了

Module 8: Completing the Attest Engagement

5件のビデオ（合計34分）, 1 reading, 4 quizzes

5件のビデオ

Module 8 Introduction59

Completing the Audit13 分

Audit Results and Differences Part 16 分

Audit Results and Differences Part 24 分

Communicating Audit Results8 分

1件の学習用教材

Module 8 Overview and Resources10 分

4の練習問題

Lesson 8-1 Knowledge Check6 分

Lesson 8-2 Knowledge Check6 分

Lesson 8-3 Knowledge Check6 分

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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Auditing II: The Practice of Auditing

100%オンライン

柔軟性のある期限

約28時間で修了

英語

100%オンライン

柔軟性のある期限

約28時間で修了

英語

このCourseを受講している学習者は

シラバス - 本コースの学習内容

About the Course

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

Module 2: Audit Evidence and Triangulation

Module 3: Strategic Systems Auditing and Internal Controls

Module 4: Interpreting Evidence and Significant Business Processes

Module 5: Verification of Management Assertions I: Attribute Sampling

Module 6: Verification of Management Assertions II: Unit Sampling

Module 7: Fraud Risk Assessment

Module 8: Completing the Attest Engagement

Auditing II: The Practice of Auditing からの人気レビュー

講師

Mark E. Peecher, PhD, CPA

修士号の取得を目指しましょう

イリノイ大学アーバナ・シャンペーン校（University of Illinois at Urbana-Champaign）について

よくある質問