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Auditing I: Conceptual Foundations of Auditing
  • Level Foundation
  • Duration 28 hours
  • Course by University of Illinois Urbana-Champaign
  • Offered by

About

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.

Modules

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
Show info about module content

1 Discussions

  • Get to Know Your Classmates

1 Readings

  • Update Your Profile

Module 1 Information

    • 1 Videos
    • 1 Readings
Show info about module content

1 Videos

  • Module 1 Overview

1 Readings

  • Module 1 Overview and Resources

Lesson 1.1: What is Assurance & Attestation

    • 3 Videos
    • 1 Assignment
Show info about module content

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
Show info about module content

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
Show info about module content

1 Videos

  • Common Ground Visit

Module 1 Review

    • 1 Assignment
Show info about module content

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
Show info about module content

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
Show info about module content

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
Show info about module content

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
Show info about module content

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
Show info about module content

1 Assignment

  • The Demand for High Quality Auditing Quiz

1 Peer Review

  • Module 2 Peer Assessment

Module 3 Information

    • 1 Readings
Show info about module content

1 Readings

  • Module 3 Overview and Resources

Lesson 3.1: Obtaining Reasonable Assurance

    • 2 Videos
    • 1 Quiz
Show info about module content

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
Show info about module content

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
Show info about module content

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
Show info about module content

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
Show info about module content

1 Quiz

  • Audit Risk and Materiality Quiz

Module 4 Information

    • 1 Videos
    • 1 Readings
Show info about module content

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
Show info about module content

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
Show info about module content

1 Quiz

  • The Value of Audits Quiz

Module 5 Information

    • 1 Readings
Show info about module content

1 Readings

  • Module 5 Overview and Resources

Lesson 5.1: The Financial Statement Audit

    • 4 Videos
    • 1 Quiz
Show info about module content

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
Show info about module content

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
Show info about module content

1 Videos

  • Module 6 Overview

1 Readings

  • Module 6 Overview and Resources

Lesson 6.1: Assertions

    • 5 Videos
    • 1 Quiz
Show info about module content

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
Show info about module content

1 Videos

  • Module 7 Overview

1 Readings

  • Module 7 Overview and Resources

Lesson 7.1: Auditor Characteristics

    • 4 Videos
    • 1 Quiz
Show info about module content

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
Show info about module content

1 Videos

  • Auditor Independence

1 Quiz

  • Lesson 7.2 Knowledge Check

Lesson 7.3: Threats to Independence

    • 1 Videos
    • 1 Quiz
Show info about module content

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
Show info about module content

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
Show info about module content

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
Show info about module content

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
Show info about module content

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
Show info about module content

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
Show info about module content

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
Show info about module content

1 Peer Review

  • Module 8 Peer Assessment

1 Quiz

  • Audit Quality Quiz

Congratulations

    • 2 Readings
    • 1 Plugin
Show info about module content

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