融跃教育

Nature and development of the external auditor

The objective of external auditor

Assurance engagement

Value of statutory audit

Rights and duties of statutory audit

Appointment, remuneration and removal of external auditors

International standards on auditing

Codes of corporate governance

Audit committees

Internal control effectiveness

Communication with those charged with governance

Fundamental principles of professional ethics

Accepting audit appointments

Agreeing the terms of the engagement

Quality control at a firm level

Quality control on an individual audit

Internal audit and corporate governance

Distinction between external audit and internal audit

Scope of internal audit function

Internal audit assignments

Outsourcing the internal audit function

Introduction to risk

Materiality

Understanding the entity and environment

Assessing the risk material misstatement

Responding to the risk assessment

Fraud, law and regulations

Documentation of risk assessment

Audit planning

Audit documentation

Financial statement assertions

Audit evidence

Internal control system

The use of internal control system by auditors

The evaluation of internal control components

Internal controls in a computerized environment

The Sales system

The Purchase system

The Payroll system

The Bank and cash system

The Inventory system

Revenue and capital expenditure

Substantive procedures

Audit sampling

Computer-assisted audit techniques

Using the work of others

Tangible non-current assets

Intangible non-current assets

Introduction to auditing inventory

Accounting for inventory

Audit procedures for inventory

The physical inventory count

Cut-off testing

Valuation

Audit procedures for receivables

Sales

Introduction

Bank

Cash

Procedures for trade payables, accruals and expenses

Provisions and contingencies

Capital and other issues

Directors' emoluments

Objectives of not-for-profit organisations

Audit planning

Audit evidence

Audit reporting

Subsequent events （期后事项）

Going concern （持续经营）

Management representations （管理层声明）

Overall review （全面检查）

Misstatements

Audit Reports

Part A-1

Part A-2

Part A-3

Part B-1

Part B-2

Part B-3

Part C-1

Part C-2

Part D-1

Part D-2

Part D-3

Part E

Introduction of Audit and Assurance

Source of audit

Logic and definition of Audit

Materiality

Assurance engagement

Resonable assurance

Practice 1 Basic knowledge of Audit and Assurance

Assertion

一般情况下，造假怎么查的逻辑

Audit risk

Inherent risk

Control risk

Detection risk

Practice - 审计到底是什么

Audit planning

Risk assessment - Source of information

Risk assessment - Identify and possible explanation

Ratio analysis - Calculation

Ratio analysis - Practice

Internal control

Computer control

Documentation Techniques - Obtaining an understanding of the entity's internal controls

Documentation Techniques - Practice

TOC and Substantive procedures

Procedures for obtaining audit evidence

Internal control - sales cycle

Control deficiencies and recommendations - 1213

Test of control - 0608

Substantive procedures - Receivable 0611

Substantive procedures - Revenue - 0916

Internal control - purchase cycle

Control deficiencies and recommendations

Test of control

Substantive procedures - Payable and purchase

Internal control - Cash and bank

Test of controls and substantive procedures - Bank

Substantive procedure - Cash and bank

Internal control - Payroll

Substantive procedure - Payroll

Internal control - Inventory

Substantive procedure - Inventory

Substantive procedure - Inventory Others

Internal control - PPE

Substantive procedure - PPE

Provisions

Capital and revenue expenditure

Long-term loan

Research and development - Research and development

Equity - MarJune 16

Fraud - Control

Fraud - Internal auditor's responsibility

Fraud - External auditor's responsibility

Sufficient and appropriate audit evidence

Reliance on the work of Others

Interim and a final audit

ISA 230 Audit Documentation

Audit Sampling

ISA 250 Consideration of Laws and Regulations in an Audit of Financial Statements

International Standards on Auditing

Audit Engagements

CAATs

IAS 10 Events after the reporting period

IAS 10 Events after the reporting period Practice

Going concern

Going concern-Practice

Written representation

Overall review

Reporting - Introduction

Reporting - Opinion

Going concern 对审计报告的影响

ISA 701 Communicating key audit matters (KAMs) in the independent auditor's report

ISA 706 (Revised) Emphasis of matter paragraphs and other matter paragraphs

Fundamental principles and Ethical threats

Ethical threats

Safeguards-MarJune17

Confidentiality

Corporate governance

ISA 260 Communication with Those Charged with Governance

Audit committee and NED

Internal audit - Distinguish

Internal audit - Establishment

Internal audit - Functions

Internal audit - Limitations

Internal audit - Outsourcing