Über diesen Kurs
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Start working towards your degree

Try out lectures, course readings, and self-paced assignments from the Master of Science in Accountancy (iMSA) degree

100 % online

Beginnen Sie sofort und lernen Sie in Ihrem eigenen Tempo.

Flexible Fristen

Setzen Sie Fristen gemäß Ihrem Zeitplan zurück.

Ca. 19 Stunden zum Abschließen

Empfohlen: 7 hours/week...

Englisch

Untertitel: Englisch

Start working towards your degree

Try out lectures, course readings, and self-paced assignments from the Master of Science in Accountancy (iMSA) degree

100 % online

Beginnen Sie sofort und lernen Sie in Ihrem eigenen Tempo.

Flexible Fristen

Setzen Sie Fristen gemäß Ihrem Zeitplan zurück.

Ca. 19 Stunden zum Abschließen

Empfohlen: 7 hours/week...

Englisch

Untertitel: Englisch

Lehrplan - Was Sie in diesem Kurs lernen werden

Woche
1
1 Stunde zum Abschließen

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 Videos (Gesamt 4 min), 5 Lektüren, 1 Quiz
2 Videos
About Prof Peecher1m
5 Lektüren
Syllabus10m
Learn More About Auditing as a Career Path10m
About the Discussion Forums10m
Update Your Profile10m
Build a Learning Community with Social Media10m
1 praktische Übung
Orientation Quiz30m
2 Stunden zum Abschließen

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 Videos (Gesamt 77 min), 1 Lektüre, 4 Quiz
13 Videos
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 Lektüre
Module 1 Overview and Resources10m
4 praktische Übungen
Lesson 1.1 Knowledge Check
Lesson 1.2 Knowledge Check
Lesson 1.3 Knowledge Check8m
Module 1 Quiz
Woche
2
4 Stunden zum Abschließen

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 Videos (Gesamt 67 min), 1 Lektüre, 5 Quiz
10 Videos
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 Lektüre
Module 2 Overview and Resources10m
4 praktische Übungen
Lesson 2.1 Knowledge Check6m
Lesson 2.2 and 2.3 Knowledge Check6m
Lesson 2.4 Knowledge Check6m
Module 2 Quiz
Woche
3
1 Stunde zum Abschließen

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 Videos (Gesamt 37 min), 1 Lektüre, 3 Quiz
6 Videos
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 Lektüre
Module 3 Overview and Resources10m
3 praktische Übungen
Lesson 3.1 Knowledge Check6m
Lesson 3.2 Knowledge Check6m
Module 3 Quiz
Woche
4
1 Stunde zum Abschließen

Module 4: Interpreting Evidence and Significant Business Processes

...
7 Videos (Gesamt 48 min), 1 Lektüre, 3 Quiz
7 Videos
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 Lektüre
Module 4 Overview and Resources10m
3 praktische Übungen
Lesson 4.1 Knowledge Check6m
Lesson 4.2 Knowledge Check6m
Module 4 Quiz
Woche
5
1 Stunde zum Abschließen

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 Videos (Gesamt 49 min), 1 Lektüre, 5 Quiz
8 Videos
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 Lektüre
Module 5 Overview and Resources10m
5 praktische Übungen
Lesson 5.1 Knowledge Check6m
Lesson 5.2 Knowledge Check6m
Lesson 5.3 Knowledge Check6m
Lesson 5.4 Knowledge Check6m
Module 5 Quiz
Woche
6
1 Stunde zum Abschließen

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 Videos (Gesamt 52 min), 1 Lektüre, 5 Quiz
8 Videos
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 Lektüre
Module 6 Overview and Resources10m
5 praktische Übungen
Lesson 6.1 Knowledge Check6m
Lesson 6.2 Knowledge Check6m
Lesson 6.3 Knowledge Check6m
Lesson 6.4 Knowledge Check6m
Module 6 Quiz
Woche
7
2 Stunden zum Abschließen

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 Videos (Gesamt 74 min), 1 Lektüre, 6 Quiz
12 Videos
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 Lektüre
Module 7 Overview and Resources10m
6 praktische Übungen
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
Woche
8
1 Stunde zum Abschließen

Module 8: Completing the Attest Engagement

...
5 Videos (Gesamt 34 min), 1 Lektüre, 4 Quiz
5 Videos
Completing the Audit13m
Audit Results and Differences Part 16m
Audit Results and Differences Part 24m
Communicating Audit Results8m
1 Lektüre
Module 8 Overview and Resources10m
4 praktische Übungen
Lesson 8-1 Knowledge Check6m
Lesson 8-2 Knowledge Check6m
Lesson 8-3 Knowledge Check6m
Module 8 Quiz
4.7
1 BewertungenChevron Right

Top-Bewertungen

von JLJan 29th 2019

It is the best course for auditors that definitely will add value in their auditing profession.

Dozent

Avatar

Mark E. Peecher, PhD, CPA

Associate Dean of Faculty and Deloitte Professor of Accountancy
Department of Accountancy

Get a head start on your degree

This Kurs is part of the 100% online Master of Science in Accountancy (iMSA) from University of Illinois at Urbana-Champaign. Start an open course or Specialization today to watch courses featuring iMBA faculty and complete self-paced assignments. When you complete each course, you’ll earn a certificate that you can add to your LinkedIn and resume. If you apply and are admitted to the full program, your courses count towards your degree learning.

Über University of Illinois at Urbana-Champaign

The University of Illinois at Urbana-Champaign is a world leader in research, teaching and public engagement, distinguished by the breadth of its programs, broad academic excellence, and internationally renowned faculty and alumni. Illinois serves the world by creating knowledge, preparing students for lives of impact, and finding solutions to critical societal needs. ...

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