Tài liệu miễn phí Kế toán - Kiểm toán
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Lecture Auditing and assurance services in Australia: Chapter 3 - Gay, Simnett
Chapter 3 - Ethics, independence and corporate governance. This chapter outlines the nature and importance of ethics, and the responsibilities imposed on auditors by the profession through the code of professional ethics. One fundamental ethical requirement for an auditor is independence. This chapter explains the concept of independence and how it is supported by legislation and the ethical rules.
5/20/2021 8:46:09 AM +00:00
Lecture Auditing and assurance services in Australia: Chapter 2 - Gay, Simnett
Chapter 2 - The structure of the profession. This chapter presents the following content: Professional status of the auditor, regulation of auditing, registered company auditor, professional accounting organisations, profile of the audit profession and audit firms,...
5/20/2021 8:46:02 AM +00:00
Lecture Auditing and assurance services in Australia: Chapter 1 - Gay, Simnett
Chapter 1 - Assurance and auditing: an overview. This chapter presents the following content: overview of current environment, auditing profession’s response to crisis of confidence, the assurance framework, objective of assurance engagement, forms of assurance services,...
5/20/2021 8:45:55 AM +00:00
Lecture Auditing & assurance services (8e) - Chapter 21: Assurance, attestation, and internal auditing services
After reading the material in this chapter, you should be able to: Know the definition of assurance services, be familiar with the types of assurance services offered by cpas, know the definition of an attestation engagement, know the types of attestation engagements,...
5/20/2021 8:43:53 AM +00:00
Lecture Auditing & assurance services (8e) - Chapter 20: Legal liability
The main goals of this chapter are to: Understand the four general stages in an audit related legal dispute, know the definitions of key legal terms, know the auditor's liability to clients under common law, understand the auditor's liability to third parties under common law,...
5/20/2021 8:43:45 AM +00:00
Lecture Auditing & assurance services (8e) - Chapter 19: Professional conduct, independence, and quality control
After reading the material in this chapter, you should be able to: Know the definitions and general importance of ethics and professionalism, be able to explain three basic theories of ethical behavior, understand how to deal with ethical challenges through an example situation, know how professional ethics standards for auditors have developed over time and the entities involved,...
5/20/2021 8:43:39 AM +00:00
Lecture Auditing & assurance services (8e) - Chapter 17: Completing the audit engagement
After reading the material in this chapter, you should be able to: Be able to explain the audit issues related to contingent liabilities, know the audit procedures used to identify contingent liabilities, understand the audit issues related to a legal letter, be able to explain why the auditor must be concerned with client commitments,...
5/20/2021 8:43:31 AM +00:00
Lecture Auditing & assurance services (8e) - Chapter 16: Auditing the financing/investing process: Cash and investments
The main goals of this chapter are to: Understand the relationship of the various business processes to cash, know the different types of bank accounts, know tests of details of transactions used to audit cash, be able to explain tests of details of account balances used to audit cash,...
5/20/2021 8:43:23 AM +00:00
Lecture Auditing & assurance services (8e) - Chapter 15: Auditing the financing/investing process
Chapter 15 - Auditing the financing/investing process: Long-term liabilities, stockholders′ equity, and income statement accounts. After completing this chapter, students will be able to: Understand the types and features of long-term debt, be familiar with assessing control risk for long-term debt, be familiar with key control activities for long-term debt, know how to conduct substantive audit procedures for long-term debt,...
5/20/2021 8:43:16 AM +00:00
Lecture Auditing & assurance services (8e) - Chapter 14: Auditing the financing/investing process: Prepaid expenses, intangible assets, and property, plant, and equipment
After reading the material in this chapter, you should be able to: Know the various types of prepaid expenses, deferred charges, and intangible assets; understand the auditor's approach to auditing prepaid insurance and intangible assets; develop an understanding of the property management process; know the types of transactions in the property management process;...
5/20/2021 8:43:05 AM +00:00
Lecture Auditing & assurance services (8e) - Chapter 13: Auditing the inventory management process
After reading the material in this chapter, you should be able to: Develop an understanding of the inventory management process, be able to identify and describe the types of documents and records used in the inventory management process, understand the functions in the inventory management process,...
5/20/2021 8:42:59 AM +00:00
Lecture Auditing & assurance services (8e) - Chapter 12: Auditing the human resource management process
The main goals of this chapter are to: Develop an understanding of the human resource management process, be familiar with the types of transactions in the human resource management process and the financial statement accounts affected, know and describe the types of documents and records used in the payroll process,...
5/20/2021 8:42:53 AM +00:00
Lecture Auditing & assurance services (8e) - Chapter 11: Auditing the purchasing process
After reading the material in this chapter, you should be able to: Understand why knowledge of an entity's expense and liability recognition policies is important to the audit, understand the purchasing process, know the types of transactions in the purchasing process and the financial statement accounts affected, be familiar with the types of documents and records used in the purchasing process, understand the functions in the purchasing process.
5/20/2021 8:42:46 AM +00:00
Lecture Auditing & assurance services (8e) - Chapter 10: Auditing the revenue process
After reading the material in this chapter, you should be able to: Understand why knowledge of an entity's revenue recognition policies is important to the audit, understand the revenue process, know the types of transactions in the revenue process and the financial statement accounts affected, be familiar with the types of documents and records used in the revenue process,…
5/20/2021 8:42:38 AM +00:00
Lecture Auditing & assurance services (8e) - Chapter 9: Audit sampling: An application to substantive tests of account balances
The main goals of this chapter are to: Understand the similarities and differences between audit sampling for tests of controls and substantive tests of details of account balances, learn to apply monetary-unit sampling, work through an extended example of monetary unit sampling,…
5/20/2021 8:42:31 AM +00:00
Lecture Auditing & assurance services (8e) - Chapter 8: Audit sampling: An overview and application to tests of controls
After reading the material in this chapter, you should be able to: Learn the definition of audit sampling and why auditors use sampling to gather evidence, understand basic sampling terminology, learn the types of audit procedures that do and do not involve sampling, learn the types of audit sampling, learn the sampling requirements in auditing standards,...
5/20/2021 8:42:24 AM +00:00
Lecture Auditing & assurance services (8e) - Chapter 7: Auditing internal control over financial reporting
After reading the material in this chapter, you should be able to: Understand management's responsibilities for reporting on internal control under section 404 of the sarbanes-oxley act, understand the auditor's responsibilities for reporting on internal control under section 404 of the sarbanes-oxley act, know the definition of internal control over financial reporting (ICFR),...
5/20/2021 8:42:17 AM +00:00
Lecture Auditing & assurance services (8e) - Chapter 6: Internal control in a financial statement audit
After reading the material in this chapter, you should be able to: Understand the importance of internal control to management and auditors, know the definition of internal control, know what controls are relevant to the audit, understand the effect of information technology on internal control, be familiar with the components of internal control, understand how to plan an audit strategy, know how to develop an understanding of an entity's internal control,...
5/20/2021 8:42:10 AM +00:00
Lecture Auditing & assurance services (8e) - Chapter 5: Evidence and documentation
The main goals of this chapter are to: Understand the relationship between audit evidence and the auditor's report; know management assertions about classes of transactions, account balances, and presentation and disclosure; learn the basic concepts of audit evidence; know the audit procedures used for obtaining audit evidence; understand the reliability of the types of evidence; understand the audit testing hierarchy;...
5/20/2021 8:42:02 AM +00:00
Lecture Auditing & assurance services (8e) - Chapter 4: Risk assessment
The main goals of this chapter are to: Understand the concept of audit risk, learn the form and components of the audit risk model, understand how to use the audit risk model, understand the auditor's risk assessment process, learn how the auditor assesses the risk of material misstatement, understand the fraud risk assessment process, learn how to respond to the results of the risk assessments, learn how to evaluate the results of the audit tests.
5/20/2021 8:41:54 AM +00:00
Lecture Auditing & assurance services (8e) - Chapter 3: Audit planning, types of audit tests, and materiality
Upon completion of this chapter you will understand the auditor's requirements for client acceptance and continuance, understand the steps that are involved in the preliminary engagement activities, know what is required to establish an understanding with the client, know the types of information that are included in an engagement letter,...
5/20/2021 8:41:47 AM +00:00
Lecture Auditing & assurance services (8e) - Chapter 2: The financial statement auditing environment
Upon completion of this chapter you will be familiar with the different types of auditors; be familiar with the various services offered by assurance providers; understand the organization and composition of public accounting firms; understand the significant changes that have taken place in the auditing profession over the past decade;...
5/20/2021 8:41:40 AM +00:00
Lecture Auditing & assurance services (8e) - Chapter 1: An introduction to assurance and financial statement auditing
Upon completion of this chapter you will understand why studying auditing can be valuable to you and why it is different from studying accounting, be able to explain why there is a demand for auditing and assurance, know the basic definition of a financial statement audit,...
5/20/2021 8:41:34 AM +00:00
Bài tập thực hành kế toán tài chính doanh nghiệp: Phần 2
Phần 2 cuốn giáo trình Thực hành kế toán tài chính doanh nghiệp cung cấp cho người học các đáp án các bài tập tình huống và bài tập tổng hợp kế toán tài chính doanh nghiệp. Mời các bạn cùng tham khảo nội dung chi tiết.
5/20/2021 8:22:22 AM +00:00
Bài tập thực hành kế toán tài chính doanh nghiệp: Phần 1
Phần 1 cuốn sách cung cấp cho người học các bài tập tình huống và bài tập lớn về kế toán vốn bằng tiền, các khoản phải thu, tạm ứng; kế toán vật tư, hàng hóa; kế toán tài sản cố định và các khoản đầu tư dài hạn,... Mời các bạn cùng tham khảo.
5/20/2021 8:22:11 AM +00:00
Thực hành kế toán quản trị doanh nghiệp: Phần 1
Cuốn sách Lý thuyết và thực hành kế toán quản trị doanh nghiệp cung cấp cho độc giả những vấn đề lý luận cơ bản và những tình huống thực tế dưới dạng bài thực hành ứng dụng về kế toán quản trị doanh nghiệp. Sách được chia thành 2 phần ebook, mời các bạn cùng tham khảo phần 1 tài liệu được chia sẻ dưới đây.
5/20/2021 8:15:11 AM +00:00
Kế toán ngân sách và kho bạc nhà nước: Phần 2
Phần 2 Kế toán ngân sách nhà nước và kho bạc nhà nước cung cấp cho người đọc các kiến thức: Kế toán thanh toán vốn đầu tư; kế toán nghiệp vụ huy động, kế toán ngân tài liệu qua ngân hàng; kế toán các nghiệp vụ thanh toán giữa các kho bạc nhà nước, phương pháp khóa sổ và lập Báo cáo Tài chính. Mời các bạn cùng tham khảo.
5/20/2021 8:10:53 AM +00:00
Kế toán ngân sách và kho bạc nhà nước: Phần 1
Phần 1 ebook Kế toán ngân sách nhà nước và kho bạc nhà nước cung cấp cho người đọc các kiến thức về: Những vấn đề cơ bản về kế toán ngân tài liệu nhà nước và hoạt động nghiệp vụ kho bạc nhà nước; sổ tài liệu kế toán và ghi nhận các chuyển biến về tình trạng tài chính; kế toán thu ngân tài liệu nhà nước, kế toán chi ngân tài liệu nhà nước, kế toán nghiệp vụ quản lý quỹ và ngân quỹ. Mời các bạn cùng tham khảo.
5/20/2021 8:10:41 AM +00:00
Doanh nghiệp và các vấn đề hạch toán kế toán: Phần 2
Giáo trình Hạch toán kế toán trong các doanh nghiệp: Phần 2 trình bày những nội dung về: Hạch toán thành phẩm, tiêu thụ thành phẩm; hạch toán lợi nhuận và phân phối lợi nhuận; hạch toán vốn bằng tiền vay và các nghiệp vụ thanh toán vay, nợ trong doanh nghiệp; hạch toán các nghiệp vụ đầu tư và dự phòng và báo cáo kế toán tài chính... Mời các bạn cùng tham khảo.
5/20/2021 8:03:25 AM +00:00
Doanh nghiệp và các vấn đề hạch toán kế toán: Phần 1
Giáo trình Hạch toán kế toán trong các doanh nghiệp: Phần 1 cung cấp cho người học các kiến thức: Những vấn đề cơ bản của lý thuyết hạch toán kế toán, hạch toán tài sản cố định, hạch toán nguyên vật liệu và công cụ dụng cụ, hạch toán tiền lương, các khoản trích theo lương, tình hình thanh toán với người lao động,... Mời các bạn cùng tham khảo.
5/20/2021 8:02:53 AM +00:00