Acerca de este 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 % en línea

Comienza de inmediato y aprende a tu propio ritmo.

Fechas límite flexibles

Restablece las fechas límite en función de tus horarios.

Aprox. 26 horas para completar

Sugerido: 5 hours/week...

Inglés (English)

Subtítulos: Inglés (English)

Learner Career Outcomes

100 % en línea

Comienza de inmediato y aprende a tu propio ritmo.

Fechas límite flexibles

Restablece las fechas límite en función de tus horarios.

Aprox. 26 horas para completar

Sugerido: 5 hours/week...

Inglés (English)

Subtítulos: Inglés (English)

Programa - Qué aprenderás en este curso

Semana

1

Semana 1

1 horas para completar

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 horas para completar

2 videos (Total 4 minutos), 5 lecturas, 1 cuestionario

2 videos

Course Overview2m

About Prof Peecher1m

5 lecturas

Syllabus10m

Learn More About Auditing as a Career Path10m

About the Discussion Forums10m

Update Your Profile10m

Build a Learning Community with Social Media10m

1 ejercicios de práctica

Orientation Quiz30m

2 horas para completar

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 horas para completar

13 videos (Total 77 minutos), 1 lectura, 4 cuestionarios

13 videos

Module 1 Introduction50s

Strategic Systems Auditing (SSA) Part 16m

Strategic Systems Auditing (SSA) Part 29m

Strategic Systems Auditing (SSA) Part 37m

Strategic Systems Auditing (SSA) Part 47m

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

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

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

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

Business Process Analysis (PA) Part 16m

Business Process Analysis (PA) Part 26m

Business Process Analysis (PA) Part 36m

Strategic Analysis Summary4m

1 lecturas

Module 1 Overview and Resources10m

4 ejercicios de práctica

Lesson 1.1 Knowledge Check

Lesson 1.2 Knowledge Check

Lesson 1.3 Knowledge Check8m

Module 1 Quiz

Semana

2

Semana 2

4 horas para completar

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 horas para completar

10 videos (Total 67 minutos), 1 lectura, 5 cuestionarios

10 videos

Module 2 Introduction1m

Audit Evidence & Triangulation11m

WorldCom Example Part 16m

WorldCom Example Part 26m

WorldCom Example Part 37m

WorldCom Example 2 Part 14m

WorldCom Example 2 Part 210m

WorldCom Triangulation Example Part 16m

WorldCom Triangulation Example Part 27m

WorldCom Triangulation Example Part 35m

1 lecturas

Module 2 Overview and Resources10m

4 ejercicios de práctica

Lesson 2.1 Knowledge Check6m

Lesson 2.2 and 2.3 Knowledge Check6m

Lesson 2.4 Knowledge Check6m

Module 2 Quiz

Semana

3

Semana 3

1 horas para completar

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 horas para completar

6 videos (Total 37 minutos), 1 lectura, 3 cuestionarios

6 videos

Module 3 Introduction52s

Internal Control Evaluation Part 17m

Internal Control Evaluation Part 27m

Internal Control Evaluation Part 311m

Internal Control Deficiencies Part 15m

Internal Control Deficiencies Part 25m

1 lecturas

Module 3 Overview and Resources10m

3 ejercicios de práctica

Lesson 3.1 Knowledge Check6m

Lesson 3.2 Knowledge Check6m

Module 3 Quiz

Semana

4

Semana 4

1 horas para completar

Module 4: Interpreting Evidence and Significant Business Processes

1 horas para completar

7 videos (Total 48 minutos), 1 lectura, 3 cuestionarios

7 videos

Module 4 Introduction1m

Inventory Part 110m

Inventory Part 26m

Inventory Part 35m

Inventory Part 44m

Inventory - What Could Go Wrong? Part 110m

Inventory - What Could Go Wrong? Part 29m

1 lecturas

Module 4 Overview and Resources10m

3 ejercicios de práctica

Lesson 4.1 Knowledge Check6m

Lesson 4.2 Knowledge Check6m

Module 4 Quiz

Semana

5

Semana 5

1 horas para completar

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 horas para completar

8 videos (Total 49 minutos), 1 lectura, 5 cuestionarios

8 videos

Module 5 Introduction57s

Attribute Sampling: Major Phases of an Audit Part 15m

Attribute Sampling: Major Phases of an Audit Part 28m

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

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

Attribute Sampling: Tolerable Error4m

Attribute Sampling: Test of Controls Part 19m

Attribute Sampling: Test of Controls Part 28m

1 lecturas

Module 5 Overview and Resources10m

5 ejercicios de práctica

Lesson 5.1 Knowledge Check6m

Lesson 5.2 Knowledge Check6m

Lesson 5.3 Knowledge Check6m

Lesson 5.4 Knowledge Check6m

Module 5 Quiz

Semana

6

Semana 6

1 horas para completar

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 horas para completar

8 videos (Total 52 minutos), 1 lectura, 5 cuestionarios

8 videos

Module 6 Introduction1m

Unit Sampling Part 16m

Unit Sampling Part 29m

Unit Sampling Part 34m

Unit Sampling Example 14m

Unit Sampling - Sample Selection Part 18m

Unit Sampling - Sample Selection Part 28m

Unit Sampling Example 27m

1 lecturas

Module 6 Overview and Resources10m

5 ejercicios de práctica

Lesson 6.1 Knowledge Check6m

Lesson 6.2 Knowledge Check6m

Lesson 6.3 Knowledge Check6m

Lesson 6.4 Knowledge Check6m

Module 6 Quiz

Semana

7

Semana 7

2 horas para completar

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 horas para completar

12 videos (Total 74 minutos), 1 lectura, 6 cuestionarios

12 videos

Module 7 Introduction1m

Wise Thinking Part 13m

Wise Thinking Part 29m

Wise Thinking Part 36m

BPS (2018) - Methods6m

BPS (2018) Manipulations I5m

BPS (2018) - Manipulations II4m

Results Part 15m

Results Part 24m

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

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

Risk Based Auditing & Fraud: HZ Study10m

1 lecturas

Module 7 Overview and Resources10m

6 ejercicios de práctica

Lesson 7-1 Knowledge Check6m

Lesson 7-2 Knowledge Check6m

Lesson 7-3 Knowledge Check6m

Lesson 7-4 Knowledge Check6m

Lesson 7-5 Knowledge Check6m

Module 7 Quiz

Semana

8

Semana 8

1 horas para completar

Module 8: Completing the Attest Engagement

1 horas para completar

5 videos (Total 34 minutos), 1 lectura, 4 cuestionarios

5 videos

Module 8 Introduction59s

Completing the Audit13m

Audit Results and Differences Part 16m

Audit Results and Differences Part 24m

Communicating Audit Results8m

1 lecturas

Module 8 Overview and Resources10m

4 ejercicios de práctica

Lesson 8-1 Knowledge Check6m

Lesson 8-2 Knowledge Check6m

Lesson 8-3 Knowledge Check6m

Module 8 Quiz

Instructores

Mark E. Peecher, PhD, CPA

Associate Dean of Faculty and Deloitte Professor of Accountancy

Department of Accountancy

Preguntas Frecuentes

¿Cuándo podré acceder a las lecciones y tareas?
Una vez que te inscribes para obtener un Certificado, tendrás acceso a todos los videos, cuestionarios y tareas de programación (si corresponde). Las tareas calificadas por compañeros solo pueden enviarse y revisarse una vez que haya comenzado tu sesión. Si eliges explorar el curso sin comprarlo, es posible que no puedas acceder a determinadas tareas.
¿Qué recibiré si compro el Certificado?
Cuando compras un Certificado, obtienes acceso a todos los materiales del curso, incluidas las tareas calificadas. Una vez que completes el curso, se añadirá tu Certificado electrónico a la página Logros. Desde allí, puedes imprimir tu Certificado o añadirlo a tu perfil de LinkedIn. Si solo quieres leer y visualizar el contenido del curso, puedes participar del curso como oyente sin costo.
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Auditing II: The Practice of Auditing

Auditing II: The Practice of Auditing

Acerca de este Curso

Learner Career Outcomes

100 % en línea

Fechas límite flexibles

Aprox. 26 horas para completar

Inglés (English)

Learner Career Outcomes

100 % en línea

Fechas límite flexibles

Aprox. 26 horas para completar

Inglés (English)

Programa - Qué aprenderás en este curso

Semana 1

About the Course

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

Semana 2

Module 2: Audit Evidence and Triangulation

Semana 3

Module 3: Strategic Systems Auditing and Internal Controls

Semana 4

Module 4: Interpreting Evidence and Significant Business Processes

Semana 5

Module 5: Verification of Management Assertions I: Attribute Sampling

Semana 6

Module 6: Verification of Management Assertions II: Unit Sampling

Semana 7

Module 7: Fraud Risk Assessment

Semana 8

Module 8: Completing the Attest Engagement

5 revisiones

Principales revisiones sobre Auditing II: The Practice of Auditing

Instructores

Mark E. Peecher, PhD, CPA

Comienza a trabajar para obtener tu maestría

Acerca de Universidad de Illinois en Urbana-Champaign

Preguntas Frecuentes