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Surgent MENA
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Category:
شهادة المحاسب القانوني المعتمد
$599
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يتضمن المواضيع التالية:
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الاخلاقيات
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المسؤوليات المهنية والمبادئ العامة.
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تقييم المخاطر وتطوير استجابة مخططة لها
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تنفيذ الإجراءات والحصول على الأدلة
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تشكيل الاستنتاجات وإعداد التقارير
Ethics, Professional Responsibilities, and General Principles (15u201325%)
- Nature and Scope
- Nature and Scope: Audit Engagements
- Nature and Scope: Engagements Conducted Under Government Accountability Office Government Auditing Standards
- Nature and Scope: Other Engagements
- Ethics, Independence, and Professional Conduct
- AICPA Code of Professional Conduct
- Requirements of the Securities and Exchange Commission and the Public Company Accounting Oversight Board
- Requirements of the Government Accountability Office and the Department of Labor
- Professional Skepticism and Professional Judgment
- Terms of Engagement
- Preconditions for an Engagement
- Terms of Engagement and Engagement Letter
- Requirements for Engagement Documentation
- Communication with Management and Those Charged with Governance
- Planned Scope and Timing of an Engagement
- Internal Control Related Matters
- A Firm’s System of Quality Control, Including Quality Control at the Engagement Level
Assessing Risk and Developing a Planned Response (25u201335%)
- Planning an Engagement
- Developing an Overall Engagement Strategy
- Developing a Detailed Engagement Plan
- Understanding an Entity and Its Environment
- External Factors
- Internal Factors
- Understanding an Entity’s Control Environment and Business Processes, Including IT Systems
- Control Environment, IT General Controls, and Entity-Level Controls
- Business Processes and the Design of Internal Controls, Including IT Systems
- Implications of an Entity Using a Service Organization
- Limitations of Controls and Risk of Management Override
- Assessing Risks Due to Fraud, Including Discussions Among Engagement Team About RMM Due to Fraud or Error
- Identifying and Assessing the Risk of Material Misstatement, Whether Due to Error or Fraud, Planning Further Proced
- Impact of Risks at the Financial Statement Level
- Impact of Risks for Each Relevant Assertion at the Class of Transaction, Account Balance, and Disclosure Levels
- Further Procedures Responsive to Identified Risks
- Materiality
- For the Financial Statements as a Whole
- Tolerable Misstatement and Performance Materiality
- Planning for and Using the Work of Others
- Specific Areas of Engagement Risk
- An Entity’s Compliance with Laws and Regulations, Including Possible Illegal Acts
- Accounting Estimates
- Related Parties and Related Party Transactions
Performing Further Procedures and Obtaining Evidence (30u201340%)
- Sufficient Appropriate Evidence
- General Procedures to Obtain Sufficient Appropriate Evidence
- Specific Procedures to Obtain Sufficient Appropriate Evidence
- Analytical Procedures
- External Confirmations
- Audit Data Analytics
- Specific Matters That Require Special Consideration
- Accounting Estimates
- Investments in Securities
- Inventory and Inventory Held by Others
- Litigation, Claims, and Assessments
- An Entity’s Ability to Continue as a Going Concern
- Misstatements and Internal Control Deficiencies
- Written Representations
- Subsequent Events and Subsequently Discovered Facts
Forming Conclusions and Reporting (10u201320%)
- Reports on Auditing Engagements
- Forming an Audit Opinion, Including Modification of an Auditor’s Opinion
- Form and Content of an Audit Report, Including the Use of Emphasis-of-Matter and Other-Matter (Explanatory) Paragraphs
- Audit of Internal Control Integrated with an Audit of Financial Statements
- Reports on Attestation Engagements
- General Standards for Attestation Reports
- Agreed-Upon Procedures Reports
- Reporting on Controls at a Service Organization
- Accounting and Review Service Engagements
- Preparation Engagements
- Compilation Reports
- Review Reports
- Reporting on Compliance
- Other Reporting Considerations
- Comparative Statements and Consistency Between Periods
- Other Information in Documents with Audited Statements
- Review of Interim Financial Information
- Supplementary Information
- Additional Reporting Requirements Under GAO Government Auditing Standards
- Special-Purpose and Other Country Frameworks
