Advanced Auditing (Module From Bachelor Of Business Administration (Honours)) - Tung Wah College

    6,351.00 6,351.00 6351.0 USD

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    課程名稱:

    Advanced Auditing (Module From Bachelor Of Business Administration (Honours)) - Tung Wah College

    院校名稱:

    東華學院

    課程編號:

    23Z099227

    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. Audit Of Cash And Financial Investments 1.1 Cash In The Bank And Transaction Cycles (1 Hour) 1.2 Audit Of General Cash Account (1 Hour) 1.3 Audit Of Financial Instruments Accounts (1 Hour) 2. Audit Of Accounts Receivable, Note Receivable, And Revenue 2.1 Tests Of Details Of Accounts Receivable, Note Receivable Balances (1 Hour) 2.2 Confirmation Of Accounts Receivable (1 Hour) 2.3 Tests Of Sales And Revenue (2 Hours) 3. Audit Of Inventories And Cost Of Goods Sold 3.1 Parts Of The Audit Of Inventory And Inventory Counts (1 Hour) 3.2 Audit Of Cost Accounting (1 Hour) 3.3 Analytical Procedures (1 Hour) 3.4 Audit Of Pricing And Compilation (1 Hour) 4. Audit Of Property, Plant, And Equipment: Depreciation And Depletion 4.1 Types Of Accounts In The Acquisition And Payment Cycle (1 Hour) 4.2 Audit Of Property, Plant And Equipment (2 Hours) 4.3 Audit Of Prepaid Expenses, Audit Of Accrued Liabilities (1 Hour) 5. Audit Of Payroll And Personnel Cycle 5.1 Accounts And Transactions In The Payroll And Personnel Cycle (1 Hour) 5.2 Methodology For Designing Tests Of Controls And Substantive Tests Of Transactions (1 Hour) 5.3 Methodology For Designing Tests Of Details Of Balances (1 Hour) 6. Audit Of Debt (Accounts Payable) And Equity Capital 6.1 Audit Of Notes Payables, Accounts Payable (1 Hour) 6.2 Audit Of Owners’ Equity (2 Hours) 6.3 Listing Requirements (1 Hour) 7. Auditing Operations And Completing The Audit 7.1 Operational Auditing (1 Hour) 7.2 Perform Additional Tests For Presentation And Disclosure (1 Hour) 7.3 Review For Subsequent Events (2 Hours) 7.4 Communicate With The Audit Committee And Management (1 Hour) 8. Integrated Audits Of Public Companies 8.1 Tests Of Controls (1 Hour) 8.2 Substantive Tests Of Transactions (1 Hour) 8.3 Overview Of Audit Process (2 Hours) 9. Additional Assurance Services: Historical Financial Information 9.1 Review Of Compilation Services (1 Hour) 9.2 Review Of Interim Financial Information For Public Companies (1 Hour) 9.3 Attestation Engagements (1 Hour) 9.4 Agreed-Upon Procedures Engagements (1 Hour) 9.5 Reports On Controls At Service Organizations (1 Hour) 10. Additional Assurance Services: Internal, And Compliance Auditing 10.1 Internal Financial Auditing (1 Hour) 10.2 Governmental Financial Auditing (1 Hour) 11. Audit Reports Of Consolidated Financial Statements 11.1 Group Audit (2 Hours) 11.2 Principle Auditor And Component Auditors (1 Hour) 11.3 Audit Reports Of Consolidated Financial Statements (1 Hour)

    資歷名冊登記號碼:

    11/001047/5

    資歷架構級別:

    5