基本介紹
- 中文名：ACCA AA審計與鑑證服務
- 提供院校：西安交通大學
- 類別：慕課
- 授課老師：張曉紅
課程大綱,參考教材,
課程大綱
Introduction
Chapter 1 Audit and other assurance engagements
1.1 The purpose of external audit engagements
1.3 The nature of external audit
1.4-1 Elements of assurance
1.4-2 Types of assurance services
1.2 Concept of audit
第1章討論題
複習第1章測試
Chapter 2 Statutory audit and regulation
2.3 Regulation of auditors
2.2 Legal rights and duties
2.1 Statutory audit
第2章討論題
第二章複習測試
Chapter 3 Corporate governance
3.3 Communication with those charged with governance
3.1 UK Corporate Governance Code
3.2 Audit committees
第3章討論題
第3章複習測試
Chapter 4 Professional ethics and quality control procedures
4.3 - 2 Threats and Safeguard
4.6 Agreeing terms of the engagement
4.3 -1 Threats and Safeguard
4.2 Self-interest threat
4.5 - 2 Accepting audit appointments
4.1 Professional ethics
4.4 Confidentiality and NOCLAR
4.5- 1 Quality control
第4章討論題
第4章複習測試
Chapter 5 Internal audit
5.2 Key roles of internal audit
5.3 Internal audit assignments
5.1 Internal audit and corporate governance
5.4 Internal audit reports and outsourcing
第一單元測試 Part A testing
第5章討論題
Chapter 6 Risk assessment
6.3 Materiality
6.5 Risk assessment
6.7 Fraud,law and regulations
6.2 Audit risk model
6.1 Introduction to risk
6.4 Understanding the entity and its environment
6.6 Responding to the risk
第6章討論題
第6章複習測試
Chapter 7 Audit planning and documentation
7.1 The audit strategy
7.2 The Audit plan
7.4 Audit documentation
7.3 Interim and final audit
第7章複習測試題
第7章討論題
Chapter 8 Introduction to audit evidence
8.2 Financial Statement Assertions
8.1 Attributes of audit evidence
8.3 Procedures for obtaining evidence
第二單元測試
第8章討論題
Chapter 9 Internal control
9.1 Internal control systems
9.3 The evaluation of internal control components
9.4 Internal controls in a computerised environment
9.2 The use of internal control systems by auditors
第9章複習測試題
第9章討論題
Chapter 10 Audit procedures and sampling
10.5 Using the work of others
10.2 Accounting estimates
10.3 Audit sampling
10.1 Audit procedures
10.4 Computer-assisted audit techniques
第三單元測試
第10章討論題
Chapter 11 Audit review and finalisation
11.4 Overall review of financial statements
11.2 Going concern
11.1 Subsequent events
11.3 Written representations
第11章複習測試題
第11章討論
Chapter 12 Reports
12.3 Modified audit opinions
12.4 The auditor's responsibilities for other information
12.2 Unmodified opinions with additional communication
12.1 The auditor's report on financial statements
第四單元測試
12章討論題
Auditing practice
case introduction
case study
實務綜合作業
審計實務測試題
參考教材
ACCA 官方認可的學習資源提供機構，BPP的原版進口教材及練習冊
