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Auditing I: Conceptual Foundations of Auditing
  • Level Foundation
  • المدة 28 ساعات hours
  • الطبع بواسطة University of Illinois Urbana-Champaign
  • Offered by

عن

This course provides an intensive conceptual and applied introduction to auditing in society. It focuses on concepts and applications related to financial-statement auditors' professional responsibilities as well as major facets of the audit process including risk assessment and audit reporting. In the U.S. financial-statement audits and related services generally are provided by Certified Public Accountants (CPAs). To succeed in this course, you should anticipate engaging in critical thinking and thoughtful communication about audit professionals' decision environments, decision processes, and deliverables. Additionally, you should understand the macro-level learning objectives in each of the course's weekly modules.

الوحدات

About the Course

    • 3 Videos
    • 4 Readings
    • 1 Quiz
Show info about module content

3 Videos

  • Course Overview
  • About Prof Peecher
  • Learn on Your Terms

4 Readings

  • Syllabus
  • Learn More About Auditing as a Career Path
  • About the Discussion Forums
  • Online Education at Gies College of Business

1 Quiz

  • Orientation Quiz

About Your Classmates

    • 1 Readings
    • 1 Discussion
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1 Discussions

  • Get to Know Your Classmates

1 Readings

  • Update Your Profile

Module 1 Information

    • 1 Videos
    • 1 Readings
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1 Videos

  • Module 1 Overview

1 Readings

  • Module 1 Overview and Resources

Lesson 1.1: What is Assurance & Attestation

    • 3 Videos
    • 1 Assignment
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1 Assignment

  • Lesson 1.1 Knowledge Check

3 Videos

  • What Is Assurance & Attestation Part I
  • What Is Assurance & Attestation Part II
  • What is Assurance & Attestation Part III

Lesson 1.2: Why Study Assurance & Attestation

    • 4 Videos
    • 1 Quiz
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4 Videos

  • Why Study Assurance & Attestation Part I
  • Why Study Assurance & Attestation Part II
  • Why Study Assurance & Attestation Part III
  • Why Study Assurance & Attestation Part IV

1 Quiz

  • Lesson 1.2 Knowledge Check

Common Ground Visit

    • 1 Videos
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1 Videos

  • Common Ground Visit

Module 1 Review

    • 1 Assignment
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1 Assignment

  • Auditing is a Form of Assurance Quiz

Module 2 Information

    • 1 Videos
    • 1 Readings
Show info about module content

1 Videos

  • Module 2 Overview

1 Readings

  • Module 2 Overview and Resources

Lesson 2.1.1: The Market Game: A Step-by-Step Illustration

    • 2 Videos
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2 Videos

  • The Market Game: A Step-by-Step Illustration Part I
  • The Market Game: A Step-by-Step Illustration Part II

Lesson 2.1.2: The Market Game: Debriefing

    • 2 Videos
    • 1 Quiz
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2 Videos

  • The Market Game: Debriefing Part I
  • The Market Game: Debriefing Part II

1 Quiz

  • Lesson 2.1.2 Knowledge Check

Lesson 2.2: Implications for Auditing’s Role in Markets

    • 3 Videos
    • 1 Quiz
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3 Videos

  • The Market Game: Implications for Auditing Part I
  • The Market Game: Implications for Auditing Part II
  • The Market Game: Implications for Auditing Part III

1 Quiz

  • Lesson 2.2 Knowledge Check

Lesson 2.3: Impact of Auditing on Financial Reporting Quality

    • 2 Videos
    • 1 Quiz
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2 Videos

  • Impact of Auditing on Financial Reporting Part I
  • Impact of Auditing on Financial Reporting Part II

1 Quiz

  • Lesson 2.3 Knowledge Check

Module 2 Review

    • 1 PeerReview
    • 1 Assignment
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1 Assignment

  • The Demand for High Quality Auditing Quiz

1 Peer Review

  • Module 2 Peer Assessment

Module 3 Information

    • 1 Readings
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1 Readings

  • Module 3 Overview and Resources

Lesson 3.1: Obtaining Reasonable Assurance

    • 2 Videos
    • 1 Quiz
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2 Videos

  • Obtaining Reasonable Assurance Part I
  • Obtaining Reasonable Assurance Part II

1 Quiz

  • Lesson 3.1 Knowledge Check

Lesson 3.2: Material Misstatements

    • 3 Videos
    • 1 Quiz
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3 Videos

  • Material Misstatements Part I
  • Material Misstatements Part II
  • Material Misstatements Part III

1 Quiz

  • Lesson 3.2 Knowledge Check

Lesson 3.3: Risk Assessment

    • 3 Videos
    • 1 Quiz
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3 Videos

  • Risk Assessment Part I
  • Risk Assessment Part II
  • Risk Assessment Part III

1 Quiz

  • Lesson 3.3 Knowledge Check

Lesson 3.4: The Audit Risk Model

    • 4 Videos
    • 1 Quiz
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4 Videos

  • The Audit Risk Model Part I
  • The Audit Risk Model Part II
  • The Audit Risk Model Part III
  • The Audit Risk Model Part IV

1 Quiz

  • Lesson 3.4 Knowledge Check

Module 3 Review

    • 1 Quiz
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1 Quiz

  • Audit Risk and Materiality Quiz

Module 4 Information

    • 1 Videos
    • 1 Readings
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1 Videos

  • Module 4 Overview

1 Readings

  • Module 4 Overview and Resources

Lesson 4.1: So You Want a Used Car

    • 1 Videos
    • 1 Quiz
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1 Videos

  • So You Want a Used Car

1 Quiz

  • Lesson 4.1 Knowledge Check

Lesson 4.2: So You Want a Used Car that Works

    • 2 Videos
    • 1 Quiz
Show info about module content

2 Videos

  • So You Want a Used Car that Works Part I
  • So You Want a Used Car that Works Part II

1 Quiz

  • Lesson 4.2 Knowledge Check

Module 4 Review

    • 1 Quiz
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1 Quiz

  • The Value of Audits Quiz

Module 5 Information

    • 1 Readings
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1 Readings

  • Module 5 Overview and Resources

Lesson 5.1: The Financial Statement Audit

    • 4 Videos
    • 1 Quiz
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4 Videos

  • The Financial Statement Audit Part I
  • The Financial Statement Audit Part II
  • The Financial Statement Audit Part III
  • The Financial Statement Audit Part IV

1 Quiz

  • Lesson 5.1 Knowledge Check

Lesson 5.2: Materiality Guidance of Major Public Accounting Firms

    • 3 Videos
    • 1 Quiz
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3 Videos

  • Materiality Guidance of Major Public Accounting Firms Part I
  • Materiality Guidance of Major Public Accounting Firms Part II
  • Materiality Guidance of Major Public Accounting Firms Part III

1 Quiz

  • Lesson 5.2 Knowledge Check

Module 5 Review

    • 1 Quiz
Show info about module content

1 Quiz

  • Financial Statement Auditing Quiz

Module 6 Information

    • 1 Videos
    • 1 Readings
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1 Videos

  • Module 6 Overview

1 Readings

  • Module 6 Overview and Resources

Lesson 6.1: Assertions

    • 5 Videos
    • 1 Quiz
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5 Videos

  • Assertions Part I
  • Assertions Part II
  • Assertions Part III
  • Assertions Part IV
  • Assertions Part V

1 Quiz

  • Lesson 6.1 Knowledge Check

Lesson 6.2: Financial Statement Assertions

    • 3 Videos
    • 1 Quiz
Show info about module content

3 Videos

  • Financial Statement Assertions
  • Caribou Example Solution Part I
  • Caribou Example Solution Part II

1 Quiz

  • Lesson 6.2 Knowledge Check

Module 6 Review

    • 1 Quiz
Show info about module content

1 Quiz

  • Audit Assertions Quiz

Module 7 Information

    • 1 Videos
    • 1 Readings
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1 Videos

  • Module 7 Overview

1 Readings

  • Module 7 Overview and Resources

Lesson 7.1: Auditor Characteristics

    • 4 Videos
    • 1 Quiz
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4 Videos

  • Auditor Characteristics Part I
  • Auditor Characteristics Part II
  • Auditor Characteristics Part III
  • Auditor Characteristics Part IV

1 Quiz

  • Lesson 7.1 Knowledge Check

Lesson 7.2: Auditor Independence

    • 1 Videos
    • 1 Quiz
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1 Videos

  • Auditor Independence

1 Quiz

  • Lesson 7.2 Knowledge Check

Lesson 7.3: Threats to Independence

    • 1 Videos
    • 1 Quiz
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1 Videos

  • Threats to Independence

1 Quiz

  • Lesson 7.3 Knowledge Check

Module 7 Review

    • 1 Quiz
Show info about module content

1 Quiz

  • Auditor's Professional & Ethical Responsibilities Quiz

Module 8 Information

    • 1 Videos
    • 1 Readings
Show info about module content

1 Videos

  • Module 8 Overview

1 Readings

  • Module 8 Overview and Resources

Lesson 8.1: Independence and Audit Quality

    • 2 Videos
    • 1 Quiz
Show info about module content

2 Videos

  • Independence and Audit Quality Part I
  • Independence and Audit Quality Part II

1 Quiz

  • Lesson 8.1 Knowledge Check

Lesson 8.2: SOX Independence Requirements

    • 1 Videos
    • 1 Quiz
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1 Videos

  • SOX Independence Requirements

1 Quiz

  • Lesson 8.2 Knowledge Check

Lesson 8.3.1: Reflective Exercise: Auditor Tenure & Audit Quality

    • 1 Videos
    • 1 Quiz
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1 Videos

  • Reflective Exercise: Auditor Tenure & Audit Quality

1 Quiz

  • Lesson 8.3.1 Knowledge Check

Lesson 8.3.2: Debrief: Auditor Tenure & Audit Quality

    • 1 Videos
    • 1 Quiz
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1 Videos

  • Debrief: Auditor Tenure & Audit Quality

1 Quiz

  • Lesson 8.3.2 Knowledge Check

Lesson 8.4: Quality of Earnings

    • 4 Videos
    • 1 Quiz
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4 Videos

  • Quality of Earnings Part I
  • Quality of Earnings Part II
  • Quality of Earnings Part III
  • Quality of Earnings Part IV

1 Quiz

  • Lesson 8.4 Knowledge Check

Lesson 8.5: Questions to Consider in Assessing Quality of Earnings

    • 3 Videos
    • 1 Quiz
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3 Videos

  • Questions to Consider in Assessing Quality of Earnings Part I
  • Questions to Consider in Assessing Quality of Earnings Part II
  • Questions to Consider in Assessing Quality of Earnings Part III

1 Quiz

  • Lesson 8.5 Knowledge Check

Lesson 8.6: Audit Quality Indicators

    • 3 Videos
    • 1 Quiz
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3 Videos

  • Audit Quality Indicators Part I
  • Audit Quality Indicators Part II
  • Audit Quality Indicators Part III

1 Quiz

  • Lesson 8.6 Knowledge Check

Module 8 Review

    • 1 Quiz
    • 1 PeerReview
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1 Peer Review

  • Module 8 Peer Assessment

1 Quiz

  • Audit Quality Quiz

Congratulations

    • 2 Readings
    • 1 Plugin
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2 Readings

  • Congratulations on completing the course!
  • Get Your Course Certificate

Auto Summary

"Auditing I: Conceptual Foundations of Auditing" offers a comprehensive introduction to auditing, emphasizing financial-statement auditors' responsibilities and the audit process. Designed for those in Business & Management, the course, led by Coursera, spans 1680 minutes and includes engaging critical thinking activities. Subscription options are Starter, Professional, and Paid. Ideal for those starting in auditing or enhancing their foundational knowledge.

Mark E. Peecher, PhD, CPA
Instructor

Mark E. Peecher, PhD, CPA