Auditing (Module From Bachelor Of Business Administration (Honours)) - Tung Wah College
課程名稱: |
Auditing (Module From Bachelor Of Business Administration (Honours)) - Tung Wah College |
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院校名稱: |
東華學院 |
課程編號: |
23Z099219 |
範疇: |
金融服務業 |
上課模式: |
42 (FT) |
為期: |
14 WEEKS |
學費: |
6,351.00 |
入學要求: |
Year 1 Entry: Have Obtained Level 3 For Chinese Language And English Language And Level 2 For Mathematics And Liberal Studies Plus One Elective/Applied Learning Subject At Level 2 (“3322+2”) In Hkdse; Or Have Passes In As Use Of English And As Chinese Language And Culture Plus One Al Subject/ Two As Subjects In Hkale And Five Passes In Hkcee Including Chinese Language And English Language; Or Have Passes In As Use Of English And As Chinese Language And Culture Plus One Al Subject/ Two As Subjects In Hkale And Level 2 For Chinese Language And English Language Plus Passes In Three Other Subjects In Hkcee; Or Satisfactory Completion Of A Pre-Associate Degree Programme (With Gpa 2.5 Or Above); Or For Applicants Who Are Holders Of The International Baccalaureate (Ib) Diploma, They Should Have A Minimum Of 28 Points And Fulfill The Following English Language Requirements: (A) Grade 4 Or Better In The Higher Level English Language (B Syllabus); Or (B) Grade 5 Or Better In The Standard Level English Language (B Syllabus); Or (C) Grade 4 Or Better In The Higher Or Standard Level English Language (A1 Or A2 Syllabus); Or (D) Grade 4 Or Better In The Standard Level English - Text And Performance; Or (E) Grade 4 Or Better In The Standard Level English -Literature And Performance (A1 Syllabus); Or Holding Equivalent Qualifications (Such As Meeting The Admission Requirements Of A Degree Programme Offered Outside Hong Kong); Or Mature Students At 25 Years Old Or Above With A Minimum Of 3 Years Relevant Working Experience. Year 3 Entry: Satisfactory Completion (With Gpa 2.5 Or Above) Of An Associate Degree Programme Or Higher Diploma Programme Of The Relevant Subject / Discipline; Or Holding Equivalent Qualifications. |
課程大綱: |
1. The Role Of The Public Accountant Professional Standards 1.1 The Assurance Service Market (1 Hour) 1.2 The Audit Standards’ Setting Process (1 Hour) 1.3 Hong Kong Audit And Assurance Standards (2 Hours) 2. Professional Ethics And Legal Liability Of Cpas 2.1 Code Of Ethics (1 Hour) 2.2 Civil And Criminal Liability (1 Hour) 3. Audit Evidence And Documentation 3.1 Nature Of Evidence (1 Hour) 3.2 Type Of Audit Evidence (2 Hours) 3.3 Audit Documentation (1 Hour) 4. Audit Responsibilities And Objectives 4.1 Management’S Responsibilities And Management Assertions (1 Hour) 4.2 Auditor’S Responsibilities (1 Hour) 4.3 Setting Audit Objectives (1 Hour) 5. Audit Planning, Understanding The Client, Assessing Risks, And Responding 5.1 Understanding The Client’S Business And Industry (1 Hour) 5.2 Assess Client Business Risk (2 Hours) 5.3 Preliminary Analytical Procedures (1 Hour) 6. Materiality And Audit Risk 6.1 Materiality For Financial Statement As A Whole (1 Hour) 6.2 Performance Materiality (1 Hour) 6.3 Estimate Misstatement And Compare With Preliminary Judgment (1 Hour) 6.4 Audit Risk Model (1 Hour) 6.5 Assess Acceptable Risk And Inherent Risk (1 Hour) 7. Internal Control 7.1 Internal Control Objectives (1 Hour) 7.2 Coso Components Of Internal Control (1 Hour) 7.3 Assess And Test Controls (2 Hours) 8. Consideration Of Internal Control In An Information Technology Environment 8.1 How Information Technologies Improve Internal Control (1 Hour) 8.2 Assess Risks Of Information Technology (2 Hours) 8.3 Internal Controls Specific To Information Technology (1 Hour) 8.4 Impact Of Information Technology On Audit Process (1 Hour) 9. Fraud Risk 9.1 Types Of Fraud (1 Hour) 9.2 Assess The Risk Of Fraud (1 Hour) 9.3 Respond To The Risk Of Fraud (2 Hours) 10. Audit Sampling 10.1 Statistical Versus Non-Statistical Sampling (1 Hour) 10.2 Probabilistic And Non-Probabilistic Sample (1 Hour) 10.3 Statistical Audit Sampling (1 Hour) 11. Auditors’ Report 11.1 Standard Unqualified Audit Report (1 Hour) 11.2 Unqualified Audit Report (Emphasis-Of-Matter Explanatory Paragraph) (1 Hour) 11.3 Departures From An Unqualified Audit Report (1 Hour) 11.4 Key Audit Matters (1 Hour) |
資歷名冊登記號碼: |
11/001047/5 |
資歷架構級別: |
5 |