Informações sobre o curso

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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% on-line

Comece imediatamente e aprenda em seu próprio cronograma.

Prazos flexíveis

Redefinir os prazos de acordo com sua programação.

Aprox. 26 horas para completar

Sugerido: 5 hours/week...

Inglês

Legendas: Inglês

Learner Career Outcomes

100% on-line

Comece imediatamente e aprenda em seu próprio cronograma.

Prazos flexíveis

Redefinir os prazos de acordo com sua programação.

Aprox. 26 horas para completar

Sugerido: 5 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

Course Overview2min

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

Module 1 Introduction50s

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

Module 2 Introduction1min

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

Module 3 Introduction52s

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

Module 4 Introduction1min

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

Module 5 Introduction57s

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

Module 6 Introduction1min

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

Module 7 Introduction1min

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

Module 8 Introduction59s

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

Instrutores

Mark E. Peecher, PhD, CPA

Associate Dean of Faculty and Deloitte Professor of Accountancy

Department of Accountancy

Perguntas Frequentes – FAQ

Quando terei acesso às palestras e às tarefas?
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.
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