À propos de ce cours

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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.

Learner Career Outcomes

100 % en ligne

Commencez dès maintenant et apprenez aux horaires qui vous conviennent.

Dates limites flexibles

Réinitialisez les dates limites selon votre disponibilité.

Approx. 26 heures pour terminer

Recommandé : 5 hours/week...

Anglais

Sous-titres : Anglais

Learner Career Outcomes

100 % en ligne

Commencez dès maintenant et apprenez aux horaires qui vous conviennent.

Dates limites flexibles

Réinitialisez les dates limites selon votre disponibilité.

Approx. 26 heures pour terminer

Recommandé : 5 hours/week...

Anglais

Sous-titres : Anglais

Programme du cours : ce que vous apprendrez dans ce cours

Semaine

1

Semaine 1

1 heure pour terminer

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.

1 heure pour terminer

2 vidéos (Total 4 min), 5 lectures, 1 quiz

2 vidéos

Course Overview2 min

About Prof Peecher1 min

5 lectures

Syllabus10 min

Learn More About Auditing as a Career Path10 min

About the Discussion Forums10 min

Update Your Profile10 min

Build a Learning Community with Social Media10 min

1 exercice pour s'entraîner

Orientation Quiz30 min

2 heures pour terminer

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.

2 heures pour terminer

13 vidéos (Total 77 min), 1 lecture, 4 quiz

13 vidéos

Module 1 Introduction50s

Strategic Systems Auditing (SSA) Part 16 min

Strategic Systems Auditing (SSA) Part 29 min

Strategic Systems Auditing (SSA) Part 37 min

Strategic Systems Auditing (SSA) Part 47 min

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

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

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

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

Business Process Analysis (PA) Part 16 min

Business Process Analysis (PA) Part 26 min

Business Process Analysis (PA) Part 36 min

Strategic Analysis Summary4 min

1 lecture

Module 1 Overview and Resources10 min

4 exercices pour s'entraîner

Lesson 1.1 Knowledge Check

Lesson 1.2 Knowledge Check

Lesson 1.3 Knowledge Check8 min

Module 1 Quiz

Semaine

2

Semaine 2

4 heures pour terminer

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.

4 heures pour terminer

10 vidéos (Total 67 min), 1 lecture, 5 quiz

10 vidéos

Module 2 Introduction1 min

Audit Evidence & Triangulation11 min

WorldCom Example Part 16 min

WorldCom Example Part 26 min

WorldCom Example Part 37 min

WorldCom Example 2 Part 14 min

WorldCom Example 2 Part 210 min

WorldCom Triangulation Example Part 16 min

WorldCom Triangulation Example Part 27 min

WorldCom Triangulation Example Part 35 min

1 lecture

Module 2 Overview and Resources10 min

4 exercices pour s'entraîner

Lesson 2.1 Knowledge Check6 min

Lesson 2.2 and 2.3 Knowledge Check6 min

Lesson 2.4 Knowledge Check6 min

Module 2 Quiz

Semaine

3

Semaine 3

1 heure pour terminer

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.

1 heure pour terminer

6 vidéos (Total 37 min), 1 lecture, 3 quiz

6 vidéos

Module 3 Introduction52s

Internal Control Evaluation Part 17 min

Internal Control Evaluation Part 27 min

Internal Control Evaluation Part 311 min

Internal Control Deficiencies Part 15 min

Internal Control Deficiencies Part 25 min

1 lecture

Module 3 Overview and Resources10 min

3 exercices pour s'entraîner

Lesson 3.1 Knowledge Check6 min

Lesson 3.2 Knowledge Check6 min

Module 3 Quiz

Semaine

4

Semaine 4

1 heure pour terminer

Module 4: Interpreting Evidence and Significant Business Processes

1 heure pour terminer

7 vidéos (Total 48 min), 1 lecture, 3 quiz

7 vidéos

Module 4 Introduction1 min

Inventory Part 110 min

Inventory Part 26 min

Inventory Part 35 min

Inventory Part 44 min

Inventory - What Could Go Wrong? Part 110 min

Inventory - What Could Go Wrong? Part 29 min

1 lecture

Module 4 Overview and Resources10 min

3 exercices pour s'entraîner

Lesson 4.1 Knowledge Check6 min

Lesson 4.2 Knowledge Check6 min

Module 4 Quiz

Semaine

5

Semaine 5

1 heure pour terminer

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.

1 heure pour terminer

8 vidéos (Total 49 min), 1 lecture, 5 quiz

8 vidéos

Module 5 Introduction57s

Attribute Sampling: Major Phases of an Audit Part 15 min

Attribute Sampling: Major Phases of an Audit Part 28 min

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

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

Attribute Sampling: Tolerable Error4 min

Attribute Sampling: Test of Controls Part 19 min

Attribute Sampling: Test of Controls Part 28 min

1 lecture

Module 5 Overview and Resources10 min

5 exercices pour s'entraîner

Lesson 5.1 Knowledge Check6 min

Lesson 5.2 Knowledge Check6 min

Lesson 5.3 Knowledge Check6 min

Lesson 5.4 Knowledge Check6 min

Module 5 Quiz

Semaine

6

Semaine 6

1 heure pour terminer

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.

1 heure pour terminer

8 vidéos (Total 52 min), 1 lecture, 5 quiz

8 vidéos

Module 6 Introduction1 min

Unit Sampling Part 16 min

Unit Sampling Part 29 min

Unit Sampling Part 34 min

Unit Sampling Example 14 min

Unit Sampling - Sample Selection Part 18 min

Unit Sampling - Sample Selection Part 28 min

Unit Sampling Example 27 min

1 lecture

Module 6 Overview and Resources10 min

5 exercices pour s'entraîner

Lesson 6.1 Knowledge Check6 min

Lesson 6.2 Knowledge Check6 min

Lesson 6.3 Knowledge Check6 min

Lesson 6.4 Knowledge Check6 min

Module 6 Quiz

Semaine

7

Semaine 7

2 heures pour terminer

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.

2 heures pour terminer

12 vidéos (Total 74 min), 1 lecture, 6 quiz

12 vidéos

Module 7 Introduction1 min

Wise Thinking Part 13 min

Wise Thinking Part 29 min

Wise Thinking Part 36 min

BPS (2018) - Methods6 min

BPS (2018) Manipulations I5 min

BPS (2018) - Manipulations II4 min

Results Part 15 min

Results Part 24 min

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

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

Risk Based Auditing & Fraud: HZ Study10 min

1 lecture

Module 7 Overview and Resources10 min

6 exercices pour s'entraîner

Lesson 7-1 Knowledge Check6 min

Lesson 7-2 Knowledge Check6 min

Lesson 7-3 Knowledge Check6 min

Lesson 7-4 Knowledge Check6 min

Lesson 7-5 Knowledge Check6 min

Module 7 Quiz

Semaine

8

Semaine 8

1 heure pour terminer

Module 8: Completing the Attest Engagement

1 heure pour terminer

5 vidéos (Total 34 min), 1 lecture, 4 quiz

5 vidéos

Module 8 Introduction59s

Completing the Audit13 min

Audit Results and Differences Part 16 min

Audit Results and Differences Part 24 min

Communicating Audit Results8 min

1 lecture

Module 8 Overview and Resources10 min

4 exercices pour s'entraîner

Lesson 8-1 Knowledge Check6 min

Lesson 8-2 Knowledge Check6 min

Lesson 8-3 Knowledge Check6 min

Module 8 Quiz

Enseignant

Mark E. Peecher, PhD, CPA

Associate Dean of Faculty and Deloitte Professor of Accountancy

Department of Accountancy

Foire Aux Questions

Quand aurai-je accès aux vidéos de cours et aux devoirs ?
Une fois que vous êtes inscrit(e) pour un Certificat, vous pouvez accéder à toutes les vidéos de cours, et à tous les quiz et exercices de programmation (le cas échéant). Vous pouvez soumettre des devoirs à examiner par vos pairs et en examiner vous-même uniquement après le début de votre session. Si vous préférez explorer le cours sans l'acheter, vous ne serez peut-être pas en mesure d'accéder à certains devoirs.
À quoi ai-je droit si j'achète le Certificat ?
Lorsque vous achetez un Certificat, vous bénéficiez d'un accès à tout le contenu du cours, y compris les devoirs notés. Lorsque vous avez terminé et réussi le cours, votre Certificat électronique est ajouté à votre page Accomplissements. À partir de cette page, vous pouvez imprimer votre Certificat ou l'ajouter à votre profil LinkedIn. Si vous souhaitez seulement lire et visualiser le contenu du cours, vous pouvez accéder gratuitement au cours en tant qu'auditeur libre.
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Auditing II: The Practice of Auditing

Auditing II: The Practice of Auditing

À propos de ce cours

Learner Career Outcomes

100 % en ligne

Dates limites flexibles

Approx. 26 heures pour terminer

Anglais

Learner Career Outcomes

100 % en ligne

Dates limites flexibles

Approx. 26 heures pour terminer

Anglais

Programme du cours : ce que vous apprendrez dans ce cours

Semaine 1

About the Course

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

Semaine 2

Module 2: Audit Evidence and Triangulation

Semaine 3

Module 3: Strategic Systems Auditing and Internal Controls

Semaine 4

Module 4: Interpreting Evidence and Significant Business Processes

Semaine 5

Module 5: Verification of Management Assertions I: Attribute Sampling

Semaine 6

Module 6: Verification of Management Assertions II: Unit Sampling

Semaine 7

Module 7: Fraud Risk Assessment

Semaine 8

Module 8: Completing the Attest Engagement

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Enseignant

Mark E. Peecher, PhD, CPA

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Foire Aux Questions