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학위 취득의 첫걸음을 내디뎌 보세요.

Master of Science in Accountancy (iMSA) 학위에서 강의, 강좌 읽기 자료, 자가 맞춤 과제를 살펴보세요.

100% 온라인

지금 바로 시작해 나만의 일정에 따라 학습을 진행하세요.

탄력적인 마감일

일정에 따라 마감일을 재설정합니다.

완료하는 데 약 19시간 필요

권장: 7 hours/week...

영어

자막: 영어

학위 취득의 첫걸음을 내디뎌 보세요.

Master of Science in Accountancy (iMSA) 학위에서 강의, 강좌 읽기 자료, 자가 맞춤 과제를 살펴보세요.

100% 온라인

지금 바로 시작해 나만의 일정에 따라 학습을 진행하세요.

탄력적인 마감일

일정에 따라 마감일을 재설정합니다.

완료하는 데 약 19시간 필요

권장: 7 hours/week...

영어

자막: 영어

강의 계획 - 이 강좌에서 배울 내용

1
완료하는 데 1시간 필요

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 (Total 4 min), 5 readings, 1 quiz
2개의 동영상
About Prof Peecher1m
5개의 읽기 자료
Syllabus10m
Learn More About Auditing as a Career Path10m
About the Discussion Forums10m
Update Your Profile10m
Build a Learning Community with Social Media10m
1개 연습문제
Orientation Quiz30m
완료하는 데 2시간 필요

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 (Total 77 min), 1 reading, 4 quizzes
13개의 동영상
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
1개의 읽기 자료
Module 1 Overview and Resources10m
4개 연습문제
Lesson 1.1 Knowledge Check
Lesson 1.2 Knowledge Check
Lesson 1.3 Knowledge Check8m
Module 1 Quiz
2
완료하는 데 4시간 필요

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 (Total 67 min), 1 reading, 5 quizzes
10개의 동영상
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
1개의 읽기 자료
Module 2 Overview and Resources10m
4개 연습문제
Lesson 2.1 Knowledge Check6m
Lesson 2.2 and 2.3 Knowledge Check6m
Lesson 2.4 Knowledge Check6m
Module 2 Quiz
3
완료하는 데 1시간 필요

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 (Total 37 min), 1 reading, 3 quizzes
6개의 동영상
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
1개의 읽기 자료
Module 3 Overview and Resources10m
3개 연습문제
Lesson 3.1 Knowledge Check6m
Lesson 3.2 Knowledge Check6m
Module 3 Quiz
4
완료하는 데 1시간 필요

Module 4: Interpreting Evidence and Significant Business Processes

...
7 videos (Total 48 min), 1 reading, 3 quizzes
7개의 동영상
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
1개의 읽기 자료
Module 4 Overview and Resources10m
3개 연습문제
Lesson 4.1 Knowledge Check6m
Lesson 4.2 Knowledge Check6m
Module 4 Quiz
5
완료하는 데 1시간 필요

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 (Total 49 min), 1 reading, 5 quizzes
8개의 동영상
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
1개의 읽기 자료
Module 5 Overview and Resources10m
5개 연습문제
Lesson 5.1 Knowledge Check6m
Lesson 5.2 Knowledge Check6m
Lesson 5.3 Knowledge Check6m
Lesson 5.4 Knowledge Check6m
Module 5 Quiz
6
완료하는 데 1시간 필요

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 (Total 52 min), 1 reading, 5 quizzes
8개의 동영상
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
1개의 읽기 자료
Module 6 Overview and Resources10m
5개 연습문제
Lesson 6.1 Knowledge Check6m
Lesson 6.2 Knowledge Check6m
Lesson 6.3 Knowledge Check6m
Lesson 6.4 Knowledge Check6m
Module 6 Quiz
7
완료하는 데 2시간 필요

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 (Total 74 min), 1 reading, 6 quizzes
12개의 동영상
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
1개의 읽기 자료
Module 7 Overview and Resources10m
6개 연습문제
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
8
완료하는 데 1시간 필요

Module 8: Completing the Attest Engagement

...
5 videos (Total 34 min), 1 reading, 4 quizzes
5개의 동영상
Completing the Audit13m
Audit Results and Differences Part 16m
Audit Results and Differences Part 24m
Communicating Audit Results8m
1개의 읽기 자료
Module 8 Overview and Resources10m
4개 연습문제
Lesson 8-1 Knowledge Check6m
Lesson 8-2 Knowledge Check6m
Lesson 8-3 Knowledge Check6m
Module 8 Quiz
4.8
1개의 리뷰Chevron Right

최상위 리뷰

대학: JLJan 29th 2019

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

강사

Avatar

Mark E. Peecher, PhD, CPA

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

다른 사람보다 먼저 시작해 보세요.

이 강좌은(는) 일리노이대학교 어버너-섐페인캠퍼스의 100% 온라인 Master of Science in Accountancy (iMSA) 중 일부입니다. 지금 바로 공개 강좌 또는 전문 분야를 시작하여 iMBA 교수진으로 구성된 강좌를 시청하고 자기 주도 과제를 완료해 보세요. 강좌를 완료할 때마다 이력서와 LinkedIn에 추가할 수 있는 수료증을 받습니다. 전체 프로그램을 신청하고 수료하면 귀하의 강좌가 학위 취득에 반영됩니다.

일리노이대학교 어버너-섐페인캠퍼스 정보

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. ...

자주 묻는 질문

  • 강좌에 등록하면 바로 모든 비디오, 테스트 및 프로그래밍 과제(해당하는 경우)에 접근할 수 있습니다. 상호 첨삭 과제는 이 세션이 시작된 경우에만 제출하고 검토할 수 있습니다. 강좌를 구매하지 않고 살펴보기만 하면 특정 과제에 접근하지 못할 수 있습니다.

  • 수료증을 구매하면 성적 평가 과제를 포함한 모든 강좌 자료에 접근할 수 있습니다. 강좌를 완료하면 전자 수료증이 성취도 페이지에 추가되며, 해당 페이지에서 수료증을 인쇄하거나 LinkedIn 프로필에 수료증을 추가할 수 있습니다. 강좌 콘텐츠만 읽고 살펴보려면 해당 강좌를 무료로 청강할 수 있습니다.

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