CPA考试课程冲刺辅导-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 recognized 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 Street

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 commerce 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 illustratethe 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 statements.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.

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