Nicole 会计培训 2016 年
CPA 考试辅导班火爆招生中!
2-3 人小班授课或一对一授课
CPA冲刺辅导-Advanced Audit and Assurance
CPA选修 - Advanced Audit and Assurance
敬请注意，This segment is compulsory for candidates who have not completed recognised studies in
auditing.
考试结构：100% multiple-choice questions
教程特色：You are taken through case studies to illustrate the strategic approach in audit engagements
and introduced to international pronouncements, including the international standards for audit,
review and assurance engagements, the standard on quality control for audit frame and the Code of
Ethics for Professional Accountants.
Nicole Accounting团队通过对CPA考试的研究和多年以来积累的经验，现由资深FCPA帮考生明确考试的重
点，总结考试精华提纲并强化考生对重点部分的理解，助考生将所学融会贯通，早日通过考试。
Nicole Accounting 课程：6 Sessions, 3 hours per session
Session 1: CPA module 1-2
Session 2: CPA module 2-3
Session 3: CPA module 3-4
Session 4: CPA module 5-6
Session 5: CPA module 7-8
Session 6: CPA module 9-10+Summary all sessions & previous test examples & exam techniques
适合对象：所有从事Accounting领域工作的相关人士以及在校大学生和正在找工作的学生，希望通过CPA考试提升自身能力和薪资竞争力，从而在会计领域有进一步的上升空间。
授课时间：18小时(3 hours per session)
授课人数：3-6人小班
授课地点：208/661 George Streeet
优越的性价比：只需 $795
Outline:
• Module 1: Assurance services framework
Distinguish between reasonable assurance engagements and limited assurance
engagement.
The issue of “judgment” in assurance engagements and the important role it plays is
also highlighted.
Discuss the environment, role and relationships relevant to the external auditor of the
public sector.
• Module 2: General audit principles and auditor responsibilities
Focus on reasonable assurance engagements in the form of an audit of financial
statements, specifically the ISA 200 General Principles and Responsibilities series of
auditing standards. Discuss ISA 210, ISA 220, ISA 230 & ISA 240, ISQC 1 etc.
• 重点讨论 Module 3: Understanding the entity, assessing risk and responding to risks
Discuss auditing standards related to risk assessments.
ISA 300, ISA 315, ISA 315, ISA 330.
The concept of business risk, the components of internal control etc.
• 重点讨论 Module 4: The auditor’s response to assessed risks
The auditor’s response to the assessed risks stage of the audit process.
Two major classes of audit procedures, i.e. the tests of control and substantive
tests.
Examines the auditor’s response to assessed risks in the specific environments of
ecommerce and small business.
Examines the general principles underlying evidence-gathering for tests of control
and substantive procedures, and evidence-gathering techniques used in an IT
environment.
• 重点讨论 Module 5: Audit conclusions and reporting requirements
Discusses the various forms of reporting associated with different types of
engagements and the levels of assurance obtained and communicated for each
type of assurance engagement.
Identify the legal and professional requirements for audit and review reporting in
Australia.
Other types of reporting etc.
• Module 6: Undertaking an audit of financial statements
Nicole accounting 将给学员详细讲解 an extensive case study designed to illustrate
the activities performed by the auditor in undertaking an audit of financial
statements.
Nicole accounting will guide you through the various stages of the audit process to
consolidate your understanding of the audit principles and the ethical
considerations covered in Modules 1 to 5.
• Module 7: The auditor’s responsibilities relating to fraud in an audit of financial
statements
Nicole accounting 将给学员详细讲解 an extensive case study designed to illustrate
the auditor’s responsibility to consider fraud in an audit of financial statements.
The requirements of ISA 240.
• Module 8: The auditor’s responsibility to consider the going concern assumption in the
audit of financial statements
Identification, evaluation of and the auditor’s response to management’s use of
the going concern assumption in preparing the financial statement.
Nicole accounting 将再次给学员详细讲解 an extensive case study， 以加深学员对此
Module的理解。
• Module 9: Performance engagements
Explain in detail the nature, purpose and practice of performance audits.
Discuss the various stages of conducting a performance audit; accepted practice
both within Australia and internationally.
• Module 10: Other assurance services and internal audit
Discuss the concept of continuous auditing.
Overview of the implications of new assurance services for professional
competencies and independence.
The role of internal auditors and the internal audit function.
届时Nicole Accounting 还会毫无保留的传授考试秘笈给学员，让我们课堂见！你的成功，我们的喜悦！
