图 书 馆
审计基础Fundamentals of Auditing |
|
| 课程网址: | https://ocw.vu.edu.pk/CourseDetails.aspx?cat=Accounting%2c+Bankin... |
| 主讲教师: | Mian Ahmad Farhan |
| 开课单位: | 巴基斯坦虚拟大学 |
| 开课时间: | 信息不详。欢迎您在右侧留言补充。 |
| 课程语种: | 英语 |
| 中文简介: |  审计的基础知识（引言），宗旨和一般性原则，合理的保证，关于审计权的法律考虑，审计师的职责和责任，审计师的责任，账目和财务报表，了解实体及其环境，记录内部控制系统，评估内部控制系统，内部控制问卷，审计测试，实质性程序审计证据，足够适当的审计证据并测试销售系统。测试销售系统，测试采购系统，测试薪资系统，测试现金系统，测试其他系统，测试非流动资产，审计验证方法，资产验证，代表书和负债验证，权益验证，银行结余核查，贸易和存货和备件库存核查，审计抽样，统计抽样，考虑内部审计工作，审计规划，计划财务报表审计，小实体审计，全套审计报告通用财务报表，修改后的审计报告》。 |
| 课程简介: | Fundamentals of auditing (An introduction), Objective and General Principles Governing, Reasonable Assurance, Legal Consideration regarding Auditing Rights, Duties and Liabilities of Auditor, Liabilities of an Auditor, Books of Account & Financial Statements, Understanding the Entity and Its Environment, Documenting the Internal Control System, Evaluating the Internal Control System, Internal Control Questionnaire, Audit Tests, Substantive Procedures Audit Evidence, Sufficient Appropriate Audit Evidence & Testing the Sales System. Testing The Sales System, Testing the Purchases System, Testing the Payroll System, Testing the Cash System, Testing Other Systems, Testing the Non-Current Assets, Verification Approach of Audit, Verification of Assets, Letter of Representation & Verification of Liabilities, Verification of Equity, Verification of Bank Balances, Verification of Stock-In-Trade and Store & Spares, Audit Sampling, Statistical Sampling, Considering the Work of Internal Auditing, Audit Planning, Planning an Audit of Financial Statements, Audits of Small Entities, Auditor’s Report on a Complete Set of General Purpose Financial Statements, Modified Auditor’s Report. |
| 关 键 词: | 审计师; 基础知识; 审计权 |
| 课程来源: | 巴基斯坦虚拟大学公开课 |
| 数据采集: | 2021-04-20：nkq |
| 最后编审: | 2021-04-20：nkq |
| 阅读次数: | 65 |