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3.3 Communication before and after accepting the commission在线视频

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Auditing课程列表:

1 Introduction

-1.1 The emergence and development of civil audit

-1.2 The concept and function of CPA audit

-1.3 Elements and categories of forensic services

-1.4 The basic process of CPA audit

-Chapter 1 Unit Tests

2 Certified public accountants, public accounting firms and institutes of certified public accountants

-2.1 General qualification requirements for certified public accountants

-2.2 The organizational form of an accounting firm

-2.3 Conditions for the establishment of a public accounting firm

-Chapter 2 Unit Tests

3 Professional Standards for Certified Public Accountants

-3.1 Conceptual framework of professional ethics

-3.2 Meaning and immunity of confidentiality obligation

-3.3 Communication before and after accepting the commission

-Chapter 3 Unit Tests

4 Legal Liability of Certified Public Accountants

-4.1 Business failure and audit failure

-4.2 The determination of legal liability of certified public accountants

-4.3 The constitutive elements of the civil liability of certified public accountants

-4.4 The evasion and defense of legal liability of certified public accountants

-Chapter 4 Unit Tests

5 Audit objectives and their achievement

-5.1 The general objective of financial statement audit

-5.2 Audit objectives related to various transactions and events

-5.3 The process of achieving audit objectives

-5.4 Auditing responsibility of certified public accountants

-Chapter 5 Unit Tests

6 Audit Evidence and Audit Working Paper

-6.1 Audit evidence

-6.2 Comprehensive use of audit procedures

-6.3 Working paper for the audit

-Chapter 6 Unit Tests

7 Planning Audit Work

-7.1 Evaluation of the independence and professional competence of the certified public accountants themselves

-7.2 The concept of auditing business engagement

-7.3 Perform the preliminary analysis procedure

-7.4 The concept of audit materiality

-7.5 Perform the preliminary analysis procedure

-Chapter 7 Unit Tests

8 The risk assessment

-8.1 The meaning of CPA risk assessment procedure

-8.2 The meaning and elements of internal control

-8.3 Understand internal control of the audited company

-8.4 Internal control and material misstatement risk

-Chapter 8 Unit Tests

9 Risk response

-9.1 The general measures to deal with the risk of material misstatement at the financial statement level

-9.2 Connotation of control tests

-9.3 Concept of substantive procedures

-Chapter 9 Unit Tests

10 The audit sampling

-10.1 Overview of Audit Sampling

-10.2 Sampling risk and non-sampling risk

-10.3 Audit sampling method

-10.4 The main steps of audit sampling

-Chapter 10 Unit Tests

11 Sales and collection cycle audit

-11.1 Major business activities of sales and collection cycle

-11.2 Substantive procedures for sales transactions

-11.3 Cut-off test of main business revenue

-11.4 Accounts receivable confirmation procedures

-Chapter 11 Unit Tests

12 Procurement and payment cycle audit

-12.1 The main business activities involved in the procurement and payment cycle

-12.2 Substantive procedures for accounts payable

-12.3 Fixed Assets -- Substantive procedures for accumulated depreciation

-Chapter 12 Unit Tests

13 Inventory and warehouse cycle audit

-13.1 Business activities and accounting records relating to inventory and storage cycles

-13.2 Sources of material inventory misstatement risk

-13.3 Audit procedures for inventory supervision

-Chapter 13 Unit Tests

14 Financing and investment cycle audit

-14.1 Internal control of financing activities

-14.2 Risk of material misstatement of financing activities

-14.3 The audit of short-term borrowing

-Chapter 14 Unit Tests

15 Audit of monetary assets

-15.1 Internal control tests and substantive procedures for cash on hand

-15.2 Internal control and control test on bank deposits

-15.3 Substantive procedures for bank deposits

-Chapter 15 Unit Tests

16 Put an end to the audit

-16.1 Audit related party transactions

-16.2 Audit related party transactions

-16.3 The final evidence evaluation process

-Chapter 16 Unit Tests

17 The audit report

-17.1 Standard unqualified audit report

-17.2 An unqualified audit report with a highlighted item section

-17.3 Qualified audit report

-17.4 Adverse opinion report

-17.5 An audit report that cannot express an opinion

-Chapter 17 Unit Tests

The final exam

-The final exam

3.3 Communication before and after accepting the commission笔记与讨论

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