Introduction to Auditing
This course teaches you how to conduct financial statement auditing. In this first lecture it provides an overview of public accounting and auditing.
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23 lessons
01
Introduction to Auditing
02
Players in the Audit Industry
03
Generally Accepted Auditing Standards (GAAS) - Overview
04
Auditing Ethics and Rules of Professional Conduct
05
Understanding the Independent Auditors' Report
06
Auditor's Report with Reservations
07
The Auditing Process
08
Auditing: Management Assertions
09
The Audit Evidence
10
Audit Risk Models
11
Auditing: Assessing Inherent Risk
12
Auditing: The Concept of Materiality
13
Auditing: Client Risk Profile
14
How Auditors Document Their Work?
15
Internal Controls in a Company
16
COSO - Integrated Internal Control Framework
17
Assessing Control Risk
18
Testing Internal Controls
19
Auditing Issues in Small Businesses
20
Auditing Planning Approach
21
Audit Programs
22
Auditing the Sales Cycle
23
Substantive Audit Procedures