Mô tả khóa học Giới thiệu mức độ kiểm toán tài chính bao gồm các nguyên tắc và thủ tục được sử dụng để thu thập chứng cứ để hỗ trợ các ý kiến thể hiện trong "Báo cáo của Kiểm toán viên". Khóa học này giới thiệu bao gồm các khái niệm cơ bản liên quan đến với các loại khác nhau của kiểm toán với sự nhấn mạnh về việc áp dụng | Course Contract syllabus Intro to Financial Auditing-Accounting 58 Fall 2011 Professor Christopher Kwak CPA CFE CFF. Office Hour Online and or By Appointment. Phone 408-864-5727 Voice Mail . Email kwakchris@ Course Instructional Website Address http Course HW paper submission Email account Note This email account is set up for receiving class HW and paper submission purposes only for other email communication with instructor please use the above-mentioned email account kwakchris@. Advisory Prerequisite Financial Managerial and all Intermediate Accounting course series. COURSE DESCRIPTION Introductory level of Financial Audit encompasses many principles and procedures used to gather evidence to support the opinion expressed in the Auditor s Report . This introductory course covers the basic concepts involved with various types of audits with emphasis on the application of auditing standards and techniques used in Statutory Audits Procedural Audits and Operational Internal Auditing with references to special areas of auditing such as Information Systems government auditing etc. Witnessing recent corporate malfeasance and financial reporting obfuscation events in our nation lately we all know now that accounting is too important to managers organizations and societies to be left to accountants alone. Accounting information is often a basis for decisions. Accounting reports are often the basis on which the effectiveness of stewardship decisions and actions are evaluated. COURSE OBJECTIVES The two primary objectives of this introductory course are 1. To introduce students to the basic Interlinked and Intertwined underlying auditing and attestation concepts. 2. To demonstrate how to apply those concepts to audit and assurance services With primary focus on understanding the Big Three Concepts- Risk Materiality and Evidential matter- that underlie the audit assurance process. This is trial version .
