أساسيات المراجعة و التدقيق|Principles of Auditing& Assurance

طوال الكورس سنتناول المواضيع الاتية:

Chapter 1 / THE DEMAND FOR AUDIT AND OTHER ASSURANCE SERVICES

This chapter explores the reasons behind the increasing demand for audit and assurance services in today's business environment, emphasizing their role in providing credibility to financial information and ensuring transparency and accountability.

Chapter 2 / The CPA Profession

This chapter provides an overview of the Certified Public Accountant (CPA) profession, covering its role, responsibilities, and ethical considerations, along with the requirements for becoming a CPA and the various career paths available.

Chapter 3 / Audit Reports

This chapter explores the various types of audit reports and their significance in communicating the outcomes of audit engagements.

Chapter 4 / Audit Responsibilities and Objectives

Outlining the duties and goals of auditors, focusing on professional standards, ethical principles, and the maintenance of independence.

Chapter 5 / Audit Evidence

This chapter explores the concept of audit evidence and its importance in supporting the auditor's conclusions, discussing different types of evidence, methods of gathering evidence, and evaluating its reliability.

Chapter 6 / Internal Control and COSO Framework

This chapter examines the role of internal control systems in organizations and the COSO framework for assessing and enhancing internal controls, discussing components of internal control and their significance in mitigating risks and achieving organizational objectives.