课件内容：
outLine: “
Chapter One: The Role of the Public Accountant
Learning objectives
1.1 Assurance Services and Attestation
1.2 Financial statement audit
1.3 Classification of audit
1.4 CPA firms
Summary
Professional Terms
Chapter Two: Professional Standards
Learning objectives
2.1 Auditing standards
2.2 Elements of Quality Control
Summary
Professional Terms
Chapter Three: Professional Ethics
Learning objectives
3.1 Independence
3.2 Other components of Professional Code
Summary
Professional Terms
Chapter Four: Legal liability
Learning objectives
4.1 Primary Sources of CPA Liability
4.2Common Law and Statutory Law
4.3 The measures to prevent litigations
Summary
Professional Terms
Chapter Five: Audit Evidence and Documentation
Learning objectives
5.1 Audit risk
5.2 Financial statement assertions
5.3 audit evidence
5.4 Audit procedures
5.5 Audit Documentation:
Summary
Professional Terms
Chapter Six: Audit Plan
Learning objectives
6.1 Plan the audit
6.2 Obtaining an understanding of the client and its environment
6.3 Assess the Risk of Material Misstatement and Design Further Audit Procedures
Summary
Professional Terms
Chapter Seven: Internal Control
Learning objectives
7.1 The definition and elemets of Internal Control
7.2 Document internal control
7.3 Test of Control:
Summary
Professional Terms
Chapter Eight: Completing the Audit
Learning objectives
8.1 Audit procedures completed near the end of field work
8.2 Loss Contingency
8.3 Subsequent Events
Summary
Professional Terms
Chapter Nine: Audit Report
Learning objectives
9.1 The types of audit reports
9.2 Issuance of differnt audit opinion in different situations.
Summary
Professional Terms
Chapter Ten: Big Data Audit
10.1 The concept of big data
10.2 The applications of big data audit
Summary
Professional Terms
