审计学AU1课程教学大纲

《AuditingandAssuranceServices》课程教学大纲

课程代码(五号黑体)：INAC2007

课程性质：专业必修课程

授课对象：东吴商学院国际会计专业(CGA)

开课学期：春/秋

总学时：72学时学分：4学分

讲课学时：64学时实验学时：义学时实践学时：8学时

指定教材：AlvinA.Arens.RandalJ.EIdenMarkS.Beasley,(AuditingandAssuranceServices》，

McGraw-HillPublishingCompany,2014年

参考书目(五号黑体)

1.(PrinciplesofExternalAuditing^

2.《AuditingandAssuranceServicesPhisNew》

3.(AuditingConceptsandApplications:ARiskAnalysisApproach》

4.(AuditingCases:AnInteractiveLearningApproach》

5.《AuditingCases:AnInteractiveLearningApproach》

6.(AuditingCases:AnInteractiveLearningApproach(4thEdition)》

7.(AuditingTheoryandPractice(Volume1)》

8.(AuditingFundamentals》

教学目的：(五号黑体)

国际审计课程是与国际审计理论与实务发展动态紧密衔接的课程。在国际审计准贝!全面

趋同的现实背景下,实施双语教学是培养复合型人才的重要举措。

通过本门课程的学习，使学生了解和掌握国际审计准则的基本内容框架和前沿理论，进

一步把握国际审计准则与我国审计准则的异同点，提高学生比较分析国际审计准则和业务准

则的遵循性，旨在提升学生对审计准则的运用能力。

第一章TheAssuranceServicesMarket

课时：18周，共72课时(五号宋体)

教学内容

第一节Describeauditing.

一、NatureofAuditing

二、InformationandEstablishedCriteria

三、AccumulatingEvidenceandEvaluatingEvidence

四、Competent,IndependentPerson

五、AuditofaTaxReturnExample

思考题：

1、Whatisthenatureofauditing?

2、Howtogetaproperconclusion?

3、Whatistheevidence?

第二节Distinguishbetweenauditingandaccounting.

——、Distinguishbetweenauditingandaccounting

Accountingistherecording,classifying,andsuimrarizingofeconomiceventsforthe

purposeofprovidingfinancialinformationusedindecisionmaking.

Auditingisdeterminingwhetherrecordedinformationproperlyreflectstheeconomicevents

thatoccurredduringtheaccountingperiod.

思考题：（五号黑体）

I、Whatarethedifferencesbetweenaccountingandauditing?

第三节EconomicDemandforAuditing

一、DemandDriverandInformationrisk

二、Auditingcanhaveasignificanteffectoninformationrisk.

思考题：

1、Whatismeantby^Informationrisk''?

第四节Listthecausesofinformationrisk,andexplainhowthisriskcanbereduced.

一、CausesofInformationRisk

二、ReducinginformationRisk

三、RelationshipsAmongAuditors,Client,andExternalUsers

思考题：

1、Listthecausesofinformationrisk

2、Explainhowinformationriskcanbereduced?

第五节Describeassuranceservicesanddistinguishauditservicesfromotherassuranceand

non-assuranceservicesprovidedbyCPAs.

一、AssuranceServices

二、AttestationServicesonInformationTechnology

三、OtherAssuranceServices

四、GreenInitiativesBringAssuranceOpportunities,Competition

五、OtherAssuranceServicesExamples

六、Assurance,Attestation,andNonassuranceServices

思考题：

I、WhataretheAssuranceServices?

2、Howmanycategoriesofattestationservices?

3、Canyougivesomeexamplesofotherassuranceservices?

第六节Differentiatethethreemaintypesofaudits.

一、TypesofAudits

思考题：（五号黑体）

1、Pleasedifferentiatethethreemaintypesofaudits.

第七节Identifytheprimarytypesofauditors.

一、TypesofAuditors

思考题：

1、Howmanytypesofauditors?

第八节DescribetherequirementsforbecomingaCPA.

一、ThreeRequirementsforBecomingaCPA

二、CPAExaminationSections

三、ThreeRequirementsforBecomingaCPA

思考题：（五号黑体）

1、PleasedescribetherequirementsforbecomingaCPA.

第二章TheAuditStandards'SettingProcess

课时：X周，共X课时（五号宋体）

教学内容

第一节DescribethenatureofCPAfirms,whattheydo,andtheirstructure.

一、CertifiedPublicAccountingFirms

二、ActivitiesofCPAFirms

三、StructureofCPAFirms

四、OrganizationalStructure

五、HierarchyofaTypicalCPAFirm

思考题：

I、DescribetheactivitiesofCPAfirms

2、WhatisthestructureofCPAfirms?

第二节UnderstandthercleofthePublicCompanyAccountingOversightBoardandtheeffects

oftheSarbanes-OxleyActontheCPAprofession.

一、Sarbanes-OxleyAct

思考题：（五号黑体）

1、DescribetheSarbanes-OxleyAct

第三节SummarizetheroleoftheSecuritiesandExchangeCommissioninaccountingand

auditing.

一、SecuritiesandExchangeCommission

思考题：（五号黑体）

1、WhatisthepurposeofsecuritiesandexchangeCommission?

第四节DescribethekeyfunctionsperformedbytheAICPA.

一、AICPA

二、EstablishingStandardsandRules

三、OtherAICPAFunctions

思考题：（五号黑体）

1、DescribetheestablishingstandardsandrulesofAICPA

第五节UnderstandtheroleofinternationalauditingstandardsandtheirrelationtoU.S.auditing

standards

一、StatementsonAuditingStandards

二、InternationalStandardsonAuditing

思考题：

1、Describetheinternationalstandardsonauditing.

第六节UseU.S.auditingstandardsasabasistorfurtherstudy

一、GAAS

二、PCAOBAuditingStandards-UnitedStates

三、RelationshipBetweenASBandPCAOBAuditingStandards

四、StatementsonAuditingStandards

思考题：（五号黑体）

1DescriberelationshipbetweenASBandPCAOBauditingstandards

第七节Identifyqualitycontrolstandardsandpracticeswithintheaccountingprofession.

一、ElementsofQualityControl

二、Relationships

三、CPAsEncouragedtoConductThemselvesataHighLevel

思考题：

I、Describeelementsofqualitycontrol.

第三章AuditReports

课时：X周，共X课时

教学内容

第一节Describethepartsofthestandardunqualifiedauditreportfornon-publicentitiesunder

AICPAauditingstandards.

一、PartsoftheStandardUnqualifiedAuditReport

思考题：

I、Describepartsofthestandardunqualifiedauditreport

第二节Specifytheconditionsrequiredtoissuethestandarcunqualifiedauditreport.

一、ConditionsforStandardUnqualifiedAuditReport

二、FourCategoriesofAuditReports

思考题：

1、Describefourcategoriesofauditreports

第三节UnderstandreportingonfinancialstatementsandinternalcontrolunderPCAOB

auditingstandards.

一、ReportingonInternalControloverFinancialReporting

二、Sarbanes-OxleyAct

思考题：

I、DescribeSarbanes-OxleyAct

第四节Describethefivecircumstanceswhenanunqualifiedreportwithanemphasis-of-matter

explanatoryparagraphormodifiedwordingisappropriate.

——、UnqualifiedReportwithExplanatoryParagraph

二、LackofConsistentApplicationofGAAP

三、SubstantialDoubtAboutGoingConcern

四、AuditorAgreeswithaDeparturefromaPromulgatedPrinciple

五、EmphasisofaMatter

六、ReportsInvolvingOtherAuditors

七、ReportsInvolvingOtherAuditors

思考题：

1、CanyoudescribeSubstantialDoubtAboutGoingConcern?

第五节Identifythetypesofauditreportsthatcanbeissuedwhenanunqualifiedopinionisnot

justified.

一、DeparturesfromanUnqualifiedOpinion

二、QualifiedOpinion

三、AdverseOpinion

四、DisclaimerofOpinion

思考题：

IPleasebrieflyexplainQualifiedOpinion,AdverseOpinionandDisclaimerofOpinion.

第六节Explainhowmaterialityaffectsauditreportingdecisions.

一、Materiality

二、LevelsofMateriality

MaterialityDecisions

四、RelationshipofMaterialitytoTypeofOpinion

五、MaterialityDecisionsNon-GAAPConditions

六、MaterialityDecisionsScopeLimitationsCondition

思考题：

1、WhatisMateriality?

2^DescribeLevelsofMateriality

第七节Draftappropriatelymodifiedauditreportsunderavarietyofcircumstances.

一、DiscussionofConditionsRequiringDeparture

思考题：

1、DescribeDiscussionofConditionsRequiringDeparture

第节Determinetheappropriateauditreportforagivenauditsituation.

、Auditor'sDecisionProcess

二、MoreThanOneConditionRequiringaDepartureorModification

思考题：

1、DescribetheAuditor'sDecisionProcess.

第九节UnderstandproposeduseofinternationalaccountingandauditingstandardsbyU.S.

companies.

一、ProposedUseofInternationalAccountingandAuditingStandardsbyU.S.companies

思考题：

I、DescribeProposedUseofInternationalAccountingandAuditingStandardsbyU.S.companies

第四章LegalLiabilityConsiderationsforAuditors

课时：X周，共义课时（五号宋体）

教学内容

第一节UnderstandthelitigiousenvironmentinwhichCPAspractice.

•、ChangedLegalEnvironment

二、Explainwhythefailureoffinancialstatementuserstodifferentiateamongbusinessfailure,

auditfailure,andauditriskhasresultedinlawsuits.

思考题：

I、Describethechangedlegalenvironment

第二节Explainwhythefailureoffinancialstatementuserstodifferentiateamongbusiness

failure,auditfailure,andauditriskhasresultedinlawsuits.

——、BusinessFailure,AuditFailure,andAuditRisk

思考题：

1、ShowyourunderstandingsofBusinessFailure,AuditFailure,andAuditRisk

第三节Usetheprimarylegalconceptsandtermsconcerningaccountants,liabilityasabasisfor

studyinglegalliabilityofauditors.

•、LegalConceptsAffectingLiability

二、LegalTermsAffectingCPAs'Liability

三、LegalTermsAffectingCPAs'Liability

思考题：

I、Describetermsrelatedtonegligenceandfraud

第四节Describeaccountants'liabilitytoclientsandrelateddefenses.

一、FourMajorSourcesofAuditor*'LegalIiahility

二、LiabilitytoClients

三、Auditor'sDefensesAgainstClientSuits

思考题：

I、Wha(arethefourMajorSourcesofAuditors,LegalLiability?

2、Describeliabilitytoclients.

第五节Describeaccountants'liabilitytothirdpartiesundercommonlawandrelateddefenses.

一、LiabilitytoThirdPartiesUnderCommonLaw

二、ForeseenUsers

三、AuditorDefensesAgainstThird-PartySuits

思考题：

1、Whoaretheforeseenusers?

第六节Describeaccountants,civilliabilityunderthefederalsecuritieslawsandrelated

defenses.

一、SecuritiesActof1933

二、SecuritiesExchange

Actof1934

三、Rule10b-5oftheSecuritiesExchangeActof1934

四、SECandPCAOBSanctions

五、ForeignCorruptPracticesActof1977

六、Sarbanes-OxleyActof2002

思考题：

I、Describeaccountants'civilliabilityunderthefederalsecuritieslawsandrelateddefenses.

第七节Specifywhatconstitutescriminalliabilityforaccountants.

一、CriminalLiability

二、Sarbanes-OxleyAct

三、AuditorDefenses-1933&1934Acts

思考题：

1、Specifywhatconstitutescriminalliabilityforaccountants.

第八节DescribehowtheprofessionandindividualCPAscanreducethethreatoflitigation.

一、TheProfession^ResponsetoLegalLiability

二、TheProfession'sResponsetoLegalLiability

思考题:

1、DescribehowtheprofessionandindividualCPAscanreducethethreatoflitigation.

第五章EthicsandtheAuditProfession

课时：X周，共X课时

教学内容

第一竹

一、Distinguishethicalfromunethicalbehaviorinpersonalandprofessionalcontexts.

二、WhatAreEthics?

三、IllustrativePrescribedEthicalPrinciples

四、NeedforEthics

五、WhyPeopleActUnethically

六、APersonChoosestoActSelfishly-Example

思考题:

1、Distinguishethicalfromunethicalbehaviorinpersonalandprofessionalcontexts.

2、WhatAreEthics?

3、WhyPeopleActUnethically

第二节Resolveethicaldilemmasusinganethicalframework.

一、EthicalDilemmas

二、RationalizingUnethicalBehavior

三、ResolvingEthicalDilemmas

四、RelevantFacts

五、EthicalIssue

思考题:

1、DescribeEthicalDilemmas.

第三节Explaintheimportanceofethicalconductfortheaccountingprofession.

一、SpecialNeedforEthicalConductinProfessions

二、DifferenceBetweenCPAFirmsandOtherProfessionals

三、CPAsEncouragedtoConductThemselvesataHighLevel

思考题：

1、Explaintheimportanceofethicalconductfortheaccountingprofession.

第四节DescribethepurposeandconienioftheAICPACodeofProfessionalConduct.

一、CodeofProfessionalConduct

二、EthicalPrinciples

三、StandardsofConduct

四、IESBACodeofEthicsforProfessionalConduct

思考题：

1、DescribethepurposeandcontentoftheAICPACodeofProfessionalConduct.

第五节UnderstandSarbanes-OxleyActandotherSECandPCAOBindependencerequirements

andadditionalfactorsthatinfluenceauditorindependence.

一、Independence

二、Sarbancs-OxlcyActandSECProvisionsAddressingAuditorIndependence

三、AuditCommittees

四、ConflictsArisingfromEmploymentRelationships

五、PartnerRotation

六、OwnershipInterests

七、OtherIssues

思考题：

1、DescribeSarbanes-OxleyActandotherSECandPCAOBindependencerequirementsand

additionalfactorsthatinfluenceauditorindependence.

第六节ApplytheAICPACoderulesandinterpretationsonindependence

andexplaintheirimportance.

一、RulesofConduct

二、FinancialInterests

三、RelatedFinancialInterestsIssues

四、LitigationBetweenCPAFirmandClient

五、BookkeepingandOtherServices

思考题：

1、Apply（heAICPACoderulesandinterpretationsonindependenceandexplaintheirimportance.

第七节UnderstandtherequirementsofotherrulesundertheAICPACode.

一、OtherRulesofConduct

思考题：

1、UnderstandtherequirementsofotherrulesundertheAICPACode.

第八节DescribetheenforcementmechanismsforCPAconduct.

一、Enforcement

思考题：

1、UnderstandtherequirementsofotherrulesundertheAICPACode.

第六章AuditResponsibilitiesandObjectives

课时：X周，共X课时（五号宋体）

教学内容

第——节Explaintheobjectiveofconductinganauditoffinancialstatementsandanauditof

internalcontrols.

一、ObjectiveofConductinganAuditofFinancialStatements

二、StepstoDevelopAuditObjectives

思考题：

1、Explaintheobjectiveofconductinganauditoffinancialstatementsandanauditofimernal

controls.

第二节Distinguishmanagement'sresponsibilityforthefinancialstatementsandinternal

controlfromtheauditor'sresponsibilityfbrverifyingthefinancialstatementsandeffectivenessof

internalcontrol.

一、Management'sResponsibilities

思考题：

1、Distinguishmanagement'sresponsibilityfbrthefinancialstatementsandinternalcontrolfrom

theauditor'sresponsibilityfbrverifyingthefinancialstatementsandeffectivenessofinternal

control.

2、ExpalinManagement'sResponsibilities

第三节Explaintheauditor'sresponsibilityfordiscoveringmaterialmisstatementsduetofraud

orerror,andtheneedtomaintainprofessionalskepticismwhenconductingtheaudit.

一、ObjectivesoftheAuditor

二、Auditor'sResponsibilities

三、Auditor'sResponsibilitytoConsiderLawsandRegulations

思考题：

1、Explain(heObjectivesoftheAuditor

2、ExplaintheAuditor'sResponsibilities

第四节Classifytransactionsandaccountbalancesintofinancialstatementcyclesandidentify

benefitsofacycleapproachtosegmentingtheaudit

一、FinancialStatementCycles

二、TransactionFlowExample

三、RelationshipsAmongTransactionCycles

思考题：

I、Classifytransactionsandaccountbalancesintofinancialstatementcyclesandidentifybenefits

ofacycleapproachtosegmentingtheaudit

第五节Describewhytheauditorobtainsacombinationofassurancebyauditingclassesof

transactionsandendingbalancesinaccounts,includingpresentationanddisclosure.

一、BalanceandTransactionsAffectingBalancesExample

思考题：

I、Describewhytheauditorobtainsacombinationofassurancebyauditingclassesoftransactions

andendingbalancesinaccounts,includingpresentationanddisclosure.

第六节Distinguishamongthethreecategoriesofmanagementassertionsaboutfinancial

information.

一、ManagementAssertions

二、ManagementAssertionsforEachCategoryofAssertions

三、PCAOBAssertions

思考题：

1、Distinguishamongthethreecategoriesofmanagementassertionsaboutfinancialinformation.

第七节Linkthesixgeneraltransaction-relatedauditobjectivestomanagementassertionsfbr

classesoftransactions.

一、GeneralTransaction-relatedAuditObjectives

思考题：

1、ExplaintheGeneralTransaction-relatedAuditObjectives

第八节Linktheeightgeneralbalance-relatedauditobjectivestomanagementassertionsfor

accountbalances

—•、GeneralBalance-relatedAuditObjectives

思考题：

1、ExplaintheGeneralBalance-relatedAuditObjectives

第九节Linkthefourpresentation-anddisclosure-relatedauditobjectivestomanagement

assertionsforpresentationanddisclosure.

思考题：

1、Link（hefourpresentation-anddisclosure-relatedauditobjectivestomanagementassertionsfbr

presentationanddisclosure.

第十节Explaintherelationshipbetweenauditobjectivesandtheaccumulationofaudit

evidence.

一、HowAuditObjectivesAreMet

二、FourPhasesofaFinancialStatementAudit

思考题：

1、Explaintherelationshipbetweenauditobjectivesandtheaccumulationofauditevidence.

2、HowAuditObjectivesAreMet

第七章NatureandTypeofAuditEvidence

课时：X周，共X课时（五号宋体）

教学内容

第一节Contrastauditevidencewithevidenceusedbyotherprofessions

一、NatureofEvidence

思考题：

I、ExplaintheNatureofEvidence

第二节Identifythefourauditevidencedecisionsthatarcneededtocreateanauditprogram.

一、AuditEvidenceDecisions

二、AuditProgram

思考题：

1、ExplaintheAuditEvidenceDecisions

2、ExplaintheAuditProgram

第三节Specifythecharacteristicsthatdeterminethepersuasivenessofevidence.

一、PersuasivenessofEvidence

二、SixCharacteristicsofReliableEvidence

三、RelationshipsAmongEvidenceDecisionsandPersuasiveness

四、PersuasivenessandCost

思考题：

1、Specifythecharacteristicsthatdeterminethepersuasivenessofevidence.

第四节Identifyandapplytheeighttypesofevidenceusedinauditing

一、TypesofAuditEvidence

二、Relationships

三、PhysicalExamination

四、Confirmations

五、InformationoftenConfirmed

六、Inspection

七、AnalyticalProcedures

InquiriesoftheClient

九、Recalculation

卜、Reperfbrmance

T-、Observation

卜二、AppropriatenessofTypesofE

十三、TermsandTypesofEvidence

思考题：

I、Identifyandapplytheeighttypesofevidenceusedinauditing

第五节Understandthepuiposesofauditdocumentation.

一、AuditDocumentation

二、Sarbanes-OxleyAct

思考题：

1、Understandthepuiposesofauditdocumentation.

第六节Prepareorganizedauditdocumentation.

一、AuditFileContentsandOrganization

二、PermanentFiles

三、CurrentFiles

四、RelationshipofAuditDocumentationtoFinancialStatements

五、TypesofSupportingSchedules

六、PreparationofAuditDocumentation

思考题：

1、Explainhowtoprepareorganizedauditdocumentation.

第七节Describehowtechnologyaffectsauditevidenceandauditdocumentation

一、EffectofTechnology

思考题：

1、Describehowtechnologyaffectsauditevidenceandauditdocumentation

第八章AuditPlanning

课时：X周，共X课时（五号宋体）

教学内容

第——节Discusswhyadequateauditplanningisessential.

一、ThreeMainReasonsforPlanning

二、RiskTerms

思考题：

I、Discusswhyadequateauditplanningisessential.

第二节Makeclientacceptancedecisionsandperforminitialauditplanning.

InitialAuditPlanning

ClientAcceptanceandContinuance

三、IdentifyReasonsfortheAudit

四、ObtaininganUnderstandingwiththeClient

五、DevelopOverallAuditStrategy

思考题：

I、Howtomakeclientacceptancedecisionsandperforminitialauditplanning

第三节Gainanunderstandingoftheclient'sbusinessandindustry.

一、UnderstandingoftheClient'sBusinessandIndustry

IndustryandExternalEnvironment

三、BusinessOperationsandProcesses

四、TourthePlantandOffices

五、IdentifyRelatedParlies

八、ManagementandGovernance

七、CodeofEthics

八、ClientObjectivesandStrategies

九、MeasurementandPerformance

思考题：

I、ShowyourunderstandingoftheClient'sBusinessandIndustry

2^IdentifyRelatedParties

第四节Assessclientbusinessrisk.

一、AssessClientBusinessRisk

二、Client'sBusiness,Risk,andRiskofMaterialMisstatement

三、Sarbanes-OxleyAct

思考题：

1、PleaseAssessclientbusinessrisk

第五节Performpreliminaryanalyticalprocedures.

一、PreliminaryAnalyticalProcedures

二、ExamplesofPlanningAnalyticalProcedures

三、SummaryofthePansofAuditingPlanning

四、PlanninganAuditandDesigninganAuditApproach

思考题：

1、HowtoplananAuditanddesignanAuditApproach

第六节Statethepurposesofanalyticalproceduresandthetimingofeachprocedure.

一、AnalyticalProcedures

二、TimingandPurposesofAnalyticalProcedures

思考题：

1、State(hepurposesofanalyticalproceduresandthetimingofeachprocedure.

第七节Selectthemostappropriateanalyticalprocedurefromamongthefivemajortypes.

一、FiveTypesofAnalyticalProcedures

二、CompareClientandIndustryData

三、InternalComparisons

四、CompareClientDatawithSimilarPriorPeriodData

思考题：

1、Selectthemostappropriateanalyticalprocedurefromamongthefivemajortypes.

第八节Computecommonfinancialratios.

一、CommonFinancialRatios

二、Short-termDebt-payingAbility

三、LiquidityActivityRatios

四、AbilitytoMeetLong-tennDebtObligation

五、ProfitabilityRatios

六、SummaryofAnalyticalProcedures

思考题：

1、ExplaintheAnalyticalProcedures

第九章ConsideringMaterialityandRisk

课时：X周，共X课时(五号宋体)

教学内容

第一节Applytheconceptofmaterialitytotheaudit.

一、Materiality

二、StepsinApplyingMateriality

思考题：

I、Explainhowapplytheconceptofmaterialityto(heaudit.

第二节Makeapreliminaryjudgmentaboutwhatamountstoconsidermaterial.

一、SetPreliminaryJudgmentAboutMateriality

二、FactorsAffectingJudgment

三、QualitativeFactors

四、Guidelines

思考题：

1、Makeapreliminaryjudgmentaboutwhatamounts(oconsidermaterial.

第三节Determineperformancematerialityduringplanning

——、AllocatePreliminaryJudgmentAboutMaterialitytoSegments

思考题：

1、

2、

第四节Usematerialitytoevaluateauditfindings.

一、KnownandLikelyMisstatements

二、EstimatedTotalMisstatementandPreliminaryJudgment

思考题：

1、Howtousematerialitytoevaluateauditfindings.

第五节Defineriskinauditing

一、Risk

二、RiskandEvidence

三、AuditRiskModelforPlanning

四、IllustrationofDifferingEvidenceAmongCycles

思考题：

I、Howtodetineriskinauditing?

第六节Describetheauditriskmodelanditscomponents.

一、AuditRiskModelComponents

思考题：

1、Describetheauditriskmodelanditscomponents.

第七节Considertheimpactofengagementriskonacceptableauditrisk.

一、EngagementRisk

二、ImpactofEngagementRiskonAcceptableAuditRisk

三、FactorsAffectingAcceptableAuditRisk

四、MethodsPractitionersUsetoAssessAcceptableAuditRisk

思考题：

1、WhatisEngagementRisk?

第八节Considertheimpactofseveralfactorsontheassessmentofinherentrisk.

一、FactorsAffectingInherentRisk

思考题:

1、ExplainFactorsAffectingInherentRisk

第九节Discuss（herelationshipofriskstoauditevidence.

一、RelationshipofFactorsInfluencingRiskstoRisksandRiskstoPlannedEvidence

二、AuditRisktorSegments

三、TolerableMisstaterr.ent,Risks,andBalance-relatedAuditObjectives

四、RiskandEvidence

五、MeasurementLimitations

六、TestsofDetailsofBalancesEvidencePlanningWorksheet

七、RelationshipofTolerableMisstatementandRiskstoPlannedEvidence

八、RevisingRisksandEvidence

思考题：

1Discusshowmaterialityandriskarerelatedandintegratedintotheauditprocess

第十章XXXXXXXX（五号黑体）

课时：X周，共X课时（五号宋体）

教学内容

第一节Describethethreeprimaryobjectivesofeffectiveinternalcontrol.

一、InternalControlObjectives

思考题：

1、Describethethreeprimaryobjectivesofeffectiveinternalcontrol.

第二节Contrastmanagement'sresponsibilitiesfbrmaintainingandreportingoninternal

controlswiththeauditor'sresponsibilitiesfbrunderstanding,testing,andreportingoninternal

control.

一、Management'sResponsibilitiesfbrEstablishingInternalControl

二、Management'sSection404ReportingResponsibilities

三、Management'sAssessmentofInternalControls

四、AuditorResponsibililiesforUnderstandingInternalControl

五、SalesTransaction-relaledAuditObjectives

六、AuditorResponsibililiesforReportingonInternalControl

思考题:

1、DescribeManagement'sResponsibilitiesforEstablishingInternalControl

2^DescribeAuditorResponsibilitiesforUnderstandingInternalControl

3、DescribeAuditorResponsibilitiesforReportingonInternalControl

第三节ExplainthefivecomponentsoftheCOSOinternalcontrolframework.

•、FiveComponentsofInternalControl

二、TheControlEnvironment

三、RiskAssessment

四、ControlActivities

五、AdequateSeparationofDuties

六、ProperAuthorizationofTransactionsandActivities

七、AdequateDocumentsandRecords

八、PhysicalControlOverAssetsandRecords

九、IndependentChecksonPerformance

十、InformationandCommunication

H—、Monitoring

思考题：

1、ExplainthefivecomponentsoftheCOSOinternalcontrolframework.

2、ExplaintheRiskAssessment

3、ExplaintheAdequateDocumentsandRecords

第四节Obtainanddocumentanunderstandingofintemalcontrol.

一、ProcessforUnderstandingInternalControlandAssessingControlRisk

二、ObtainandDocumentUnderstandingofInternalControl

三、MethodsUsed

四、Narrative

五、EvaluatingIntemalControlOperation

思考题：

I、ExplaintheProcessforUnderstandingInternalControlandAssessingControlRisk

2、ExplainthehowtoObtainandDocumentUnderstandingofInternalControl

第五节Assesscontrolriskbylinkingkeycontrolsandcontroldeficienciesto

transaction-relatedauditobjectives.

一、AssessControlRisk

二、ControlRiskMatrix

三、EvaluatingSignificantControlDeficiencies

四、IdentifyDeficienciesandMaterialWeaknesses

五、CommunicationstoThoseChargedwithGovernance

思考题：

1、PleaseAssesscontrolriskbylinkingkeycontrolsandcontroldeficienciestotransaction-related

auditobjectives.

2、EvaluateSignificantControlDeficiencies

第六节Describe(heprocessofdesigningandperformingtestsofcontrols.

一、TestsofControls

二、ProceduresforTestsofControls

三、ExtentofProcedures

四、RelationshipofAssessedControlRiskandExtentofProcedures

五、DecidePlannedDetectionRiskandDesignSubstantiveTests

思考题：

1、Describetheprocessofdesigningandperformingtestsofcontrols.

2、DescribetheTestsofControls

3、DescribetheProceduresforTestsofControls

第七节UnderstandSection404requirementsforauditorreportingoninternalcontrol.

一、Section404ReportingonInternalControl

二、TypesofOpinions

思考题：

I、ShowyourUnderstandinginSection404requirementsforauditorreportingoninternalcontrol.

第八节Describethedifferencesinevaluating,reporting,andtestinginternalcontrolfbr

nonpubliccompanies.

一、Evaluating.Reporting,andTestingInternalControlforNonpublicCompanies

、DifferencesinScopeofControlsTested

思考题：

1、Describethedifferencesinevaluating,reporting,andtestinginternalcontrolfornonpublic

companies.

第H—章ConsideringtheRiskofFraud

课时：义周，共X课时（五号宋体）

教学内容

第——节Definefraudanddistinguishbetweenfraudulentfinancialreportingandmisappropriation

ofassets.

一、TypesofFraud

思考题：

1、DescribetheTypesofFraud.

第二节Describethefraudtriangleandidentifyconditionsfbrfraud.

一、TheFraudTriangle

二、WhyFraudOccurs

三、ExamplesofRiskFactorsforFraudulentReporting

四、ExamplesofRiskFactorsforMisappropriationofAssets

思考题：

I、WhyFraudOccurs

2、ExplaintheFraudTriangle

第三节Understandt