课件内容：
CHAPTER 1 THE DEMAND FOR AUDIT AND ASSURANCE SERVICES
1.1 Introduction of Audit
1.2 Economic Demand for Auditing
1.3 Nature of Auditing
1.4 Types of Audits & Types of Auditors
1.5 Service of CPA firms
1.6 Certified Public Accountant
Discussion
Chapter Test
CHAPTER 2 THE CPA PROFESSION
2.1 Generally Accepted Auditing Standards
2.2 Statements on Auditing Standards
2.3 Quality Control
Discussion
Chapter Test
CHAPTER 3 AUDIT REPORTS
3.1 Audit Report introduction (types of audit report)
3.2 Unqualified Audit Report with Explanatory Paragraph or Modified Wording
3.3 Departures from an Unqualified Audit Report
3.4 Materiality
3.5 Discussion of Conditions Requiring a Departure
Discussion
Chapter Test
CHAPTER 4 PROFESSIONAL ETHICS
4.1 Purpose and Content of AICPA Code of Professional Conduct
4.2 Independence Rule of Conduct and Interpretations Ⅰ
4.3 Independence Rule of Conduct and Interpretations Ⅱ
4.4 Other Rules of Conduct
Discussion
Chapter Test
Case study
CHAPTER 5 LEGAL LIABILITY
Discussion
The Causes of CPA’s Legal Liability
5.2 Liability to clients and third parties under common law
5.3 Civil Liability under the Federal Securities Laws & Criminal Liability
5.4 How Can The Profession and Individual CPAs Reduce The Threat of Litigation
Chapter Test
CHAPTER 6 AUDIT RESPONSIBILITIES AND OBJECTIVES
The Audit Process
6.2 Audit Objectives and Responsibility
6.3 Management Assertions
6.4 Management Assertions, general audit objectives and specific audit objectives
Discussion
chapter test
CHAPTER 7 AUDIT EVIDENCE
7.1 Nature of Audit Evidence
7.2 Persuasiveness of evidence
7.3 Types of Audit Evidence I
7.4 Types of Audit Evidence II
7.5 Audit documentation
Discussion
chapter test
CHAPTER 8 AUDIT PLANNING AND ANALYTICAL PROCEDURES
Discussion
8.1 Planning
8.2 Initial Audit Planning
8.3 How to prepare an engagement letter
8.4 Understand the client’s business and industry
8.5 Analytical procedures
chapter test
CHAPTER 9 MATERIALITY AND RISK
9.1Definition of Materiality
9.2 Materiality Decisions
Discussion
9.3 Audit Risk
9.4 Factors Affecting Acceptable Audit Risk and Inherent Risk
9.5 Evaluating Results
chapter test-9
Challenge Test
CHAPTER10 INTERNAL CONTROL ANDCONTROL RISK
Discussion
10.1 Management and Auditor Responsibilities for Internal Control
10.2 Five Components of Internal Control
10.3 Obtain an Understanding of Internal Control
10.5 Reporting on internal control
chapter test
Case study
CHAPTER 11 OVERALL AUDIT PLAN AND AUDIT PROGRAM
11.1 Types of Tests
11.2 Design of the Audit Program
11.3 Summary of the Audit Process
chapter test
CHAPTER 12 AUDIT OF THE SALES AND COLLECTION CYCLE: TESTS OF
12.1 Business Functions in the Cycle and Related Documents and Records
12.2 Methodology for designing tests of controls and substantive tests of transactions for sales
12.3 Methodology for designing tests of controls and substantive tests of transactions for cash receipts
12.4 Audit tests for uncollectible accounts
chapter test
CHAPTER 13 COMPLETING THE TESTS IN THE SALES AND COLLECTION CYCLE
13.1 Methodology for designing tests of details of balances
13.2 Designing tests of details of balances
13.3 Confirmation of accounts receivable and Developing tests of details audit program
Discussion
chapter test
CHAPTER 14 AUDIT OF THE ACQUSITION AND PAYMENT CYCLE
14.1 BUSINESS FUNCTIONS IN THE CYCLE
14.2 METHODOLOGY FOR DESIGNING TESTS CONTROLS AND SUBSTANSIVE TESTS OF TRANSACTIONS
14.3 METHODOLOGY FOR DESIGNING TESTS OF DETAILS OF BALANCES FOR ACCOUNTS PAYABLE
chapter test
CHAPTER 15 AUDIT OF THE PAYROLL AND PERSONNEL CYCLE
15.1 BUSINESS FUNCTIONS IN THE CYCLE
15.2.1 METHODOLOGY FOR DESIGNING TESTS CONTROLS AND SUBSTANSIVE TESTS OF TRANSACTIONS
15.2.2 Designing Tests control and substantive Tests of Transaction
15.3 METHODOLOGY FOR DESIGNING TESTS OF DETAILS OF BALANCES
chapter test
CHAPTER 16 AUDIT OF INVENTORY AND WAREHOUSING CYCLE
16.1 BUSINESS FUNCTIONS IN THE CYCLE AND RELATED DOCUMENTS AND RECORDS
16.2 AUDIT OF COST ACCOUNTING
16.3PHYSICAL OBSERVATION OF INVENTORY
16.4 AUDIT OF PRICING AND COMPILATION
16.5 INTEGRATION OF THE TESTS
chapter test -16
Challenge Test
CHAPTER 17 AUDIT OF CAPITAL ACQUISITION, REPAYMENT CYCLE CASH AND FINANCIAL INSTRUMENTS
17.1 Notes Payable
17.2 .1AUDIT OF THE GENERAL CASH ACCOUNT
17.2.2 AUDIT OF THE GENERAL CASH ACCOUNT
17.3 AUDIT OF FINANCIAL INSTRUMENTS ACCOUNTS
chapter test
CHAPTER 18 COMPLETION THE AUDIT
Chapter 18.1Conduct a review for contingent liabilities and commitments
Chapter 18.2REVIEW FOR SUBSEQUENT EVENTS
Chapter 18.3.1FINAL EVIDENCE ACCUMULATION
Chapter 18.3.2Information Accompanying Basic Financial Statements
Chapter 18.4COMMUNICATE WITH THE AUDIT COMMITTEE AND MANAGEMENT
Chapter 18.5SUBSEQUENT DISCOVERY OF FACTS
chapter test
CHAPTER 19 EMPIRICAL METHODS IN AUDITING
19.1 MOMENT ESTIMATION OF REGRESSION EQUATIONS
19.2 OLS ESTIMATION OF REGRESSION EQUATIONS
19.3 CLASSIC EMPIRICAL LITERATURES READING
CHAPTER 20 TRANSPORTATION COLUMN
20.1 XI JINPING’S KEYNOTE SPEECH AT THE OPENING CEREMONY OF THE 3RD “BELT AND ROAD” INTERNATIONAL COOPERATION SUMMIT FORUM
20.3 NINE DEPARTMENTS INCLUDING THE MINISTRY OF TRANSPORT ISSUED DOCUMENTS TO PROMOTE THE HEALTHY AND SUSTAINABLE DEVELOPMENT OF URBAN PUBLIC TRANSPORTATION
20.2 CHINA AND ASEAN INDUSTRIAL COOPERATION TAKES”BIG STRIDES”
20.4 TAKING NEW STEPS ON THE ROAD TO SUSTAINABLE TRANSPORTATION DEVELOPMENT
CHAPTER 21 IDEOLOGICAL AND POLITICAL TOPICS
21.3 FINANCIAL INTERNAL CONTROL AUDIT: 68 POINTS OF CONCERN IN 6 ASPECTS
21.4 KEY POINTS ON SUPERVISION AND ENFORCEMENT OF ILLEGAL EATING AND DRINKING ISSUES
21.1 ANALYSIS OF EXISTING PROBLEMS, IDEAS AND COUNTERMEASURES IN RURAL REVITALIZATION AUDIT
21.5 EXAMPLES OF EVIDENCE COLLECTION AND REVIEW OF COMMON OF DISCIPLINARY AND LEGAL CASES
21.2 WHAT SPECIFIC CONTENTS ARE ARE CHECKED DURING THE VOUCHER INSPECTION DURING AUDIT WORK?
EXPENDING READING：PCAOB STANDARD– AUDITING STANDARDS OF THE PUBLIC COMPANY ACCOUNTING OVERSIGHT BOARD（US PCAOB STANDARD）
AUDITING STANDARDS OF THE PUBLIC COMPANY ACCOUNTING OVERSIGHT BOARD
EXPENDING READING：PCAOB STANDARD–CONSIDERATIONS FOR AUDITS OF INTERNAL CONTROL OVER FINANCIAL REPORTING（US PCAOB STANDARDS）
CONSIDERATIONS FOR AUDITS OF INTERNAL CONTROL OVER FINANCIAL REPORTING
EXPENDING READING:EXPLORATION OF SEVERAL PRACTICAL ISSUES IN IPO AND AUDIT OF LISTED COMPANIES
1 OVERVIEW OF IPO REVIEW AND ISSUANCE CONDITIONS UNDER THE REGISTRATION SYSTEM OF THE SCIENCE AND TECHNOLOGY INNOVATION BOARD AND THE GROWTH ENTERPRISE MARKET
2 COMMON FINANCIAL AND INTERNAL CONTROL IRREGULARITIES IN IPOS AND LISTED COMPANIES
3 THE SPECIFIC MANIFESTATION OF INCOME RECOGNITION IN PRACTICE AND THE VERIFICATION OF INCOME
4 INVENTORY VERIFICATION
5 SEVERAL ACCOUNTING ISSUES ON IMPLEMENTING EQUITY INCENTIVES THROUGH EMPLOYEE STOCK OWNERSHIP PLATFORMS IN IPO ENTERPRISES6 ANALYSIS OF FRAUD CASES