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.
提供：
イリノイ大学アーバナ・シャンペーン校（University of Illinois at Urbana-Champaign）
シラバス - 本コースの学習内容
週
11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
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
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
24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
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
31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
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
41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
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
51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
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
61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
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
72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
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
81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
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
4.7
1件のレビュー人気のレビュー
It is the best course for auditors that definitely will add value in their auditing profession.
講師
Mark E. Peecher, PhD, CPA
Associate Dean of Faculty and Deloitte Professor of AccountancyDepartment of Accountancy
学位の取得に向けて始めましょう
この コース は イリノイ大学アーバナ・シャンペーン校（University of Illinois at Urbana-Champaign） の100%オンラインの Master of Science in Accountancy (iMSA) の一部です。
今日オープンコースまたはスペシャライゼーションを開始して、iMBAの教職員が行っているコースと自分のペースで割り当てられた課題をご覧ください。コースを修了すると、LinkedInや履歴書に掲載できる修了証が発行されます。
完全なプログラムを申し込んで、認可された場合、あなたのコースが学位学習に加算されます。
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
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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