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(6)CPA选修——Advanced Audit & Assurance考试辅导和冲刺辅导

Nicole 会计培训  2015  CPA 考试辅导班火爆招生中!

2-3 人小班授课或一对一授课




CPA冲刺辅导-Advanced Audit & Assurance冲刺辅导

CPA冲刺辅导-Advanced Audit and Assurance



CPA选修 - Advanced Audit and Assurance

敬请注意,This segment is compulsory for candidates who have not completed recognised studies in



考试结构:100% multiple-choice questions


教程特色:You are taken through case studies to illustrate the strategic approach in audit engagements

and introduced to international pronouncements, including the international standards for audit,

review and assurance engagements, the standard on quality control for audit frame and the Code of

Ethics for Professional Accountants.


Nicole Accounting团队通过对CPA考试的研究和多年以来积累的经验,现由资深FCPA帮考生明确考试的重



Nicole Accounting 课程:6 Sessions, 3 hours per session


Session 1: CPA module 1-2

Session 2: CPA module 2-3

Session 3: CPA module 3-4

Session 4: CPA module 5-6

Session 5: CPA module 7-8

Session 6: CPA module 9-10+Summary all sessions & previous test examples & exam techniques



授课时间:18小时(3 hours per session)


授课地点:208/661 George Streeet


优越的性价比:只需 $795 



• Module 1: Assurance services framework

Distinguish between reasonable assurance engagements and limited assurance


The issue of “judgment” in assurance engagements and the important role it plays is

also highlighted.

Discuss the environment, role and relationships relevant to the external auditor of the

public sector.


• Module 2: General audit principles and auditor responsibilities

Focus on reasonable assurance engagements in the form of an audit of financial

statements, specifically the ISA 200 General Principles and Responsibilities series of

auditing standards. Discuss ISA 210, ISA 220, ISA 230 & ISA 240, ISQC 1 etc.



重点讨论 Module 3: Understanding the entity, assessing risk and responding to risks


Discuss auditing standards related to risk assessments.

ISA 300, ISA 315, ISA 315, ISA 330.

The concept of business risk, the components of internal control etc.


重点讨论 Module 4: The auditor’s response to assessed risks

The auditor’s response to the assessed risks stage of the audit process.

Two major classes of audit procedures, i.e. the tests of control and substantive


Examines the auditor’s response to assessed risks in the specific environments of

ecommerce and small business.

Examines the general principles underlying evidence-gathering for tests of control

and substantive procedures, and evidence-gathering techniques used in an IT



重点讨论 Module 5: Audit conclusions and reporting requirements

Discusses the various forms of reporting associated with different types of

engagements and the levels of assurance obtained and communicated for each

type of assurance engagement.

Identify the legal and professional requirements for audit and review reporting in


Other types of reporting etc.


• Module 6: Undertaking an audit of financial statements

Nicole accounting 将给学员详细讲解 an extensive case study designed to illustrate

the activities performed by the auditor in undertaking an audit of financial


Nicole accounting will guide you through the various stages of the audit process to

consolidate your understanding of the audit principles and the ethical

considerations covered in Modules 1 to 5.


• Module 7: The auditor’s responsibilities relating to fraud in an audit of financial


Nicole accounting 将给学员详细讲解 an extensive case study designed to illustrate

the auditor’s responsibility to consider fraud in an audit of financial statements.

The requirements of ISA 240.


• Module 8: The auditor’s responsibility to consider the going concern assumption in the

audit of financial statements

Identification, evaluation of and the auditor’s response to management’s use of

the going concern assumption in preparing the financial statement.

Nicole accounting 将再次给学员详细讲解 an extensive case study, 以加深学员对此



• Module 9: Performance engagements

Explain in detail the nature, purpose and practice of performance audits.

Discuss the various stages of conducting a performance audit; accepted practice

both within Australia and internationally.


• Module 10: Other assurance services and internal audit

Discuss the concept of continuous auditing.

Overview of the implications of new assurance services for professional

competencies and independence.

The role of internal auditors and the internal audit function.

届时Nicole Accounting 还会毫无保留的传授考试秘笈给学员,让我们课堂见!你的成功,我们的喜悦!