Auditing Principles and Practices
Instructor
What Will You Learn?
About This Course
This comprehensive auditing course provides a thorough understanding of the principles, processes, and practices of external auditing. Designed for aspiring auditors and accounting professionals, the course follows the complete audit process from client acceptance to issuing the audit report.
You will begin with an overview of the auditing profession, the role of auditors in capital markets, and the ethical requirements that govern audit engagements. The course covers the regulatory framework including International Standards on Auditing (ISA) and the responsibilities of auditors under various legal jurisdictions.
The core of the course focuses on the audit methodology: understanding the entity and its environment, assessing risks of material misstatement, designing audit procedures, evaluating internal controls, performing tests of controls and substantive procedures, and gathering sufficient appropriate audit evidence. You will learn statistical and non-statistical sampling techniques, analytical procedures, and how to use computer-assisted audit techniques (CAATs).
The course concludes with forming audit opinions, writing audit reports, and understanding the different types of modified opinions. Special topics include auditing estimates, related party transactions, going concern assessments, and subsequent events. This course is essential preparation for professional audit examinations and real-world audit practice.
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FAQ
Check the frequently asked questions about this course.
Prerequisites
We recommend completing the prerequisites for more effective learning.
Curriculum Overview
This course includes 2 modules, 5 lessons, and 1:30 hours of materials.
Microsoft Excel is a spreadsheet developed by Microsoft for Windows, macOS, Android and iOS. It features calculation, graphing tools, pivot tables, and a macro programming language called Visual Basic for Applications (VBA).
Check your progress and understanding of key Excel concepts with this mid-term quiz during the course.
Microsoft Excel is a spreadsheet developed by Microsoft for Windows, macOS, Android and iOS. It features calculation, graphing tools, pivot tables, and a macro programming language called Visual Basic for Applications (VBA).
Microsoft Excel has the basic features of all spreadsheets,[6] using a grid of cells arranged in numbered rows and letter-named columns to organize data manipulations like arithmetic operations.
Excel supports charts, graphs, or histograms generated from specified groups of cells. It also supports Pivot Charts that allow for a chart to be linked directly to a Pivot table. This allows the chart to be refreshed with the Pivot Table.
Quiz Certificate
Hayatem Ashraf
This Course Includes
Course Specifications
Data Analyst at Microsoft
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Ramy Ahmed Aly
Rady Adam