Informações sobre o curso
3,632 visualizações recentes

Comece a trabalhar para obter o seu diploma

Tente videoaulas, leituras do curso e tarefas individualizadas do Graduação em Illinois iMSA

100% online

Comece imediatamente e aprenda em seu próprio cronograma.

Prazos flexíveis

Redefinir os prazos de acordo com sua programação.

Aprox. 19 horas para completar

Sugerido: 7 hours/week...

Inglês

Legendas: Inglês

Comece a trabalhar para obter o seu diploma

Tente videoaulas, leituras do curso e tarefas individualizadas do Graduação em Illinois iMSA

100% online

Comece imediatamente e aprenda em seu próprio cronograma.

Prazos flexíveis

Redefinir os prazos de acordo com sua programação.

Aprox. 19 horas para completar

Sugerido: 7 hours/week...

Inglês

Legendas: Inglês

Programa - O que você aprenderá com este curso

Semana
1
1 hora para concluir

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 vídeos ((Total 4 mín.)), 5 leituras, 1 teste
2 videos
About Prof Peecher1min
5 leituras
Syllabus10min
Learn More About Auditing as a Career Path10min
About the Discussion Forums10min
Update Your Profile10min
Build a Learning Community with Social Media10min
1 exercício prático
Orientation Quiz30min
2 horas para concluir

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 vídeos ((Total 77 mín.)), 1 leitura, 4 testes
13 videos
Strategic Systems Auditing (SSA) Part 16min
Strategic Systems Auditing (SSA) Part 29min
Strategic Systems Auditing (SSA) Part 37min
Strategic Systems Auditing (SSA) Part 47min
Strategic Analysis (SA) and Strategic Business Risks (SBRs) Part 16min
Strategic Analysis (SA) and Strategic Business Risks (SBRs) Part 25min
Strategic Analysis (SA) and Strategic Business Risks (SBRs) Part 34min
Strategic Analysis (SA) and Strategic Business Risks (SBRs) Part 45min
Business Process Analysis (PA) Part 16min
Business Process Analysis (PA) Part 26min
Business Process Analysis (PA) Part 36min
Strategic Analysis Summary4min
1 leituras
Module 1 Overview and Resources10min
4 exercícios práticos
Lesson 1.1 Knowledge Check
Lesson 1.2 Knowledge Check
Lesson 1.3 Knowledge Check8min
Module 1 Quiz
Semana
2
4 horas para concluir

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 vídeos ((Total 67 mín.)), 1 leitura, 5 testes
10 videos
Audit Evidence & Triangulation11min
WorldCom Example Part 16min
WorldCom Example Part 26min
WorldCom Example Part 37min
WorldCom Example 2 Part 14min
WorldCom Example 2 Part 210min
WorldCom Triangulation Example Part 16min
WorldCom Triangulation Example Part 27min
WorldCom Triangulation Example Part 35min
1 leituras
Module 2 Overview and Resources10min
4 exercícios práticos
Lesson 2.1 Knowledge Check6min
Lesson 2.2 and 2.3 Knowledge Check6min
Lesson 2.4 Knowledge Check6min
Module 2 Quiz
Semana
3
1 hora para concluir

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 vídeos ((Total 37 mín.)), 1 leitura, 3 testes
6 videos
Internal Control Evaluation Part 17min
Internal Control Evaluation Part 27min
Internal Control Evaluation Part 311min
Internal Control Deficiencies Part 15min
Internal Control Deficiencies Part 25min
1 leituras
Module 3 Overview and Resources10min
3 exercícios práticos
Lesson 3.1 Knowledge Check6min
Lesson 3.2 Knowledge Check6min
Module 3 Quiz
Semana
4
1 hora para concluir

Module 4: Interpreting Evidence and Significant Business Processes

...
7 vídeos ((Total 48 mín.)), 1 leitura, 3 testes
7 videos
Inventory Part 110min
Inventory Part 26min
Inventory Part 35min
Inventory Part 44min
Inventory - What Could Go Wrong? Part 110min
Inventory - What Could Go Wrong? Part 29min
1 leituras
Module 4 Overview and Resources10min
3 exercícios práticos
Lesson 4.1 Knowledge Check6min
Lesson 4.2 Knowledge Check6min
Module 4 Quiz
Semana
5
1 hora para concluir

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 vídeos ((Total 49 mín.)), 1 leitura, 5 testes
8 videos
Attribute Sampling: Major Phases of an Audit Part 15min
Attribute Sampling: Major Phases of an Audit Part 28min
Attribute Sampling: Important Factors in Determining Sample Size Part 16min
Attribute Sampling: Important Factors in Determining Sample Size Part 23min
Attribute Sampling: Tolerable Error4min
Attribute Sampling: Test of Controls Part 19min
Attribute Sampling: Test of Controls Part 28min
1 leituras
Module 5 Overview and Resources10min
5 exercícios práticos
Lesson 5.1 Knowledge Check6min
Lesson 5.2 Knowledge Check6min
Lesson 5.3 Knowledge Check6min
Lesson 5.4 Knowledge Check6min
Module 5 Quiz
Semana
6
1 hora para concluir

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 vídeos ((Total 52 mín.)), 1 leitura, 5 testes
8 videos
Unit Sampling Part 16min
Unit Sampling Part 29min
Unit Sampling Part 34min
Unit Sampling Example 14min
Unit Sampling - Sample Selection Part 18min
Unit Sampling - Sample Selection Part 28min
Unit Sampling Example 27min
1 leituras
Module 6 Overview and Resources10min
5 exercícios práticos
Lesson 6.1 Knowledge Check6min
Lesson 6.2 Knowledge Check6min
Lesson 6.3 Knowledge Check6min
Lesson 6.4 Knowledge Check6min
Module 6 Quiz
Semana
7
2 horas para concluir

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 vídeos ((Total 74 mín.)), 1 leitura, 6 testes
12 videos
Wise Thinking Part 13min
Wise Thinking Part 29min
Wise Thinking Part 36min
BPS (2018) - Methods6min
BPS (2018) Manipulations I5min
BPS (2018) - Manipulations II4min
Results Part 15min
Results Part 24min
Risk Based Auditing & Fraud: Hammersley and Bowlin Studies Part 15min
Risk Based Auditing & Fraud: Hammersley and Bowlin Studies Part 28min
Risk Based Auditing & Fraud: HZ Study10min
1 leituras
Module 7 Overview and Resources10min
6 exercícios práticos
Lesson 7-1 Knowledge Check6min
Lesson 7-2 Knowledge Check6min
Lesson 7-3 Knowledge Check6min
Lesson 7-4 Knowledge Check6min
Lesson 7-5 Knowledge Check6min
Module 7 Quiz
Semana
8
1 hora para concluir

Module 8: Completing the Attest Engagement

...
5 vídeos ((Total 34 mín.)), 1 leitura, 4 testes
5 videos
Completing the Audit13min
Audit Results and Differences Part 16min
Audit Results and Differences Part 24min
Communicating Audit Results8min
1 leituras
Module 8 Overview and Resources10min
4 exercícios práticos
Lesson 8-1 Knowledge Check6min
Lesson 8-2 Knowledge Check6min
Lesson 8-3 Knowledge Check6min
Module 8 Quiz
4.7
1 avaliaçõesChevron Right

Principais avaliações do Auditing II: The Practice of Auditing

por JLJan 29th 2019

It is the best course for auditors that definitely will add value in their auditing profession.

Instrutores

Avatar

Mark E. Peecher, PhD, CPA

Associate Dean of Faculty and Deloitte Professor of Accountancy
Department of Accountancy

Expanda a sua formação de vez

Este curso é parte de uma Master of Science in Accountancy (iMSA) 100% on-line pela Universidade de Illinois em Urbana-ChampaignUniversidade de Illinois em Urbana-Champaign. Comece um curso livre ou uma Especialização hoje mesmo para assistir aos cursos ministrados por professores do iMBA e fazer tarefas no seu horário. Assim que terminar cada disciplina, você receberá um certificado que pode ser incluído no LinkedIn ou no currículo. Se fizer a inscrição e for admitido no curso completo, as disciplinas que for fazendo serão contabilizadas na sua formação.

Sobre Universidade de Illinois em Urbana-ChampaignUniversidade de Illinois em 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. ...

Perguntas Frequentes – FAQ

  • Ao se inscrever para um Certificado, você terá acesso a todos os vídeos, testes e tarefas de programação (se aplicável). Tarefas avaliadas pelos colegas apenas podem ser enviadas e avaliadas após o início da sessão. Caso escolha explorar o curso sem adquiri-lo, talvez você não consiga acessar certas tarefas.

  • Quando você adquire o Certificado, ganha acesso a todo o material do curso, incluindo avaliações com nota atribuída. Após concluir o curso, seu Certificado eletrônico será adicionado à sua página de Participações e você poderá imprimi-lo ou adicioná-lo ao seu perfil no LinkedIn. Se quiser apenas ler e assistir o conteúdo do curso, você poderá frequentá-lo como ouvinte sem custo.

Mais dúvidas? Visite o Central de Ajuda ao Aprendiz.