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下面介绍essayphd团队ACCTG 312新西兰auditing代写服务, 这门课是the university of Auckland会计专业大三的课程。由于审计作业具有一定的难度,我们接到了很多新西兰auditing代写任务。在做新西兰auditing代写的时候,我们把这门课程的大概介绍整理了出来。
ACCTG 312 auditing课程对财务报表审计进行了一个基本的介绍。审计的目的就是增加财务报表涵盖信息的可信度。审计的结果是一个对客户财务报表表达审计员公正意见的一个报告。这门课对审计的发展进行了一个基本的介绍,包括审计的意义和审计的责任与当前问题。同时,ACCTG 312 auditing 课程涵盖了审计计划,风险评估,内部控制,审计程序,信息技术以及审计报告等一系列的实际练习。课程结束后,学生应该对审计的内容和概念有个基本了解并且能够根据现有的审计标准自行设计审计程序。审计课程算是会计学中的一个比较难以掌握的课程,很多同学对于审计问题都是一头雾水。更别说自己单独设计审计程序了。在接到同学们ACCTG 312 新西兰auditing代写需求的时候,有一部分同学,在开始的时候还觉得比较好理解,面对实际的问题的时候,才发现无从下手。找我们做ACCTG 312 新西兰auditing代写的时候已经没有很多时间了,然而,团队中专攻auditing的PhD很完美地解决了这些问题。以下附上我们在做ACCTG 312 新西兰auditing代写时候整理出来的课程介绍。
ACCTG 312 新西兰auditing代写Course Prescription
An introduction to the audit of financial statements. The objective of an audit is to add credibility to the information contained in the financial statements. Emphasises the auditor's decision-making process in determining the nature and amount of evidence necessary to support management's assertions. The end result of a financial statement audit is a report that expresses the auditor's opinion on the fair presentation of the client's financial statements.
Programme and Course Advice
Prerequisite: ACCTG 211 and 222, or 292 and INFOMGMT 294
ACCTG 312 新西兰auditing代写Goals of the Course
An understanding of current practical auditing, with an awareness of current research. The course focuses on:
The environment in which auditing is carried out, including the reasons for auditing, auditing problems including liability and other current issues; and Auditing practice, which includes audit planning, risk assessment, internal control, audit evidence, audit procedures, information technology and audit completion and reporting.
ACCTG 312 新西兰auditing代写Learning Outcomes
By the end of this course it is expected that the student will be able to:
- 1. Demonstrate an understanding of the environment and context of auditing, including theory, current issues and other factors that influence auditing; and
- 2. Demonstrate expertise in planning and carrying out audit procedures in accordance with auditing standards.
Content Outline
- Week 1 The Audit Function: Reasons for auditing; Audit expectation gap
- Week 2 The Environment of Auditing: Types of audit; Audit liability
- Week 3 Overview of Auditing: Audit process
- Week 4 Risk: Planning, risk analysis, audit strategy and materiality
- Week 5 Internal Control: An auditor’s view
- Weeks 6, 7 and 8 Substantive testing: Audit procedures in more detail
- Week 9 Audit Sampling
- Week 10 Audit Completion
- Week 11 Audit Reporting
- Week 12 Current Issues: assurance services; Ethics; Independence
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