L11IM_STUD.pptx - ACCT7103 Auditing Lecture 11 FINAL EXAM...

This preview shows page 1 - 12 out of 26 pages.

ACCT7103 Auditing Lecture 11 FINAL EXAM INFORMATION, PREPARATION & REVISION
Image of page 1

Subscribe to view the full document.

Admin things… - Assignment 2 results - SETs and SECs - Exam consultations
Image of page 2
PLEASE NOTE: THE FOLLOWING SLIDES RELATE SPECIFICALLY TO THE MAIN FINAL EXAM 请注意 : 下面的幻灯片是专门针对期末考试的 These revision slides are intended for guidance only. 这些修订幻灯片仅供参考。 Total accuracy is not guaranteed 不能保证完全准 Final revision is ultimately up to you! 最后的修 改最终取决于你 ! Topic 11: Revision
Image of page 3

Subscribe to view the full document.

Final Exam: Overview & Tips
Image of page 4
Exam Instruction Time & Venue (check portal) Student ID Card! Non-programmable calculators Unmarked English translation dictionary Covers all topics from lecture 4 through to lecture 10
Image of page 5

Subscribe to view the full document.

Exam format (60 marks) 120 minutes, plus 10 minutes reading time, Closed book. Materials supplied: None Answer all questions on the question paper Structure of exam – Short Answer Questions Question 1 - 2 parts Question 2 - 4 parts Question 3 - 2 parts Question 4 - 3 scenarios Question 5 - 2 scenarios
Image of page 6
Auditing Exam Technique Tips Answer Answer all questions – again, we can’t mark it if it isn’t there… Time Keep an eye on the time – allocate your time to the marks awarded Answer Answer all parts of each question Read Read the questions thoroughly and make sure you answer the requirements asked. Work out Work out which questions you will do in what order. Perusal Use perusal effectively – Make notes on rough paper provided.
Image of page 7

Subscribe to view the full document.

Study effectively – making use of resources 有效利用资源 Read lecture notes and other materials 阅读 课堂讲稿和其他材料 NB. Refer to text book for clarification and extension 有关说明和扩展,请参阅教科书 Go through Exercises we have covered for each of the relevant weeks (lecture and tutorial examples). 复习我们在每一个相关的星 期所涵盖的练习 ( 讲座和教程例子 ) Come and see us at consultation during SWOTVAC. SWOTVAC 期间来咨询我们。 Post questions in Teams forum? 在团队论坛上 发布问题 ?
Image of page 8
Course Revision
Image of page 9

Subscribe to view the full document.

Lecture 4 – Elements of the Financial Report Audit Process 4 - 财务报告审核 过程的要素 Key points Management assertions 管理断言 Audit procedures 审计程序 Sufficient appropriate audit evidence 足够适当的审计证据 Audit risk model 审计风险模型 Refer Chapter 4 参考第四章
Image of page 10
Lecture 5: Understandi ng the client - 讲座 5: 了解 客户 - Refer Chapter 5 Students are expected to be able to: 学生应具备以下能力 : Identify the steps in the client acceptance & continuance process 确定客户验收和延续过程中的 步骤 Identify the important aspects of the auditor’s understanding of the entity and its environment 确定审核员对实体及其环境的理解的 重要方面 Assess business risk 评估业务风险 Explain how an auditor develops an overall audit strategy, and explain how this relates to the nature and extent of testing required 解释
Image of page 11

Subscribe to view the full document.

Image of page 12
  • Fall '19

What students are saying

  • Left Quote Icon

    As a current student on this bumpy collegiate pathway, I stumbled upon Course Hero, where I can find study resources for nearly all my courses, get online help from tutors 24/7, and even share my old projects, papers, and lecture notes with other students.

    Student Picture

    Kiran Temple University Fox School of Business ‘17, Course Hero Intern

  • Left Quote Icon

    I cannot even describe how much Course Hero helped me this summer. It’s truly become something I can always rely on and help me. In the end, I was not only able to survive summer classes, but I was able to thrive thanks to Course Hero.

    Student Picture

    Dana University of Pennsylvania ‘17, Course Hero Intern

  • Left Quote Icon

    The ability to access any university’s resources through Course Hero proved invaluable in my case. I was behind on Tulane coursework and actually used UCLA’s materials to help me move forward and get everything together on time.

    Student Picture

    Jill Tulane University ‘16, Course Hero Intern

Ask Expert Tutors You can ask You can ask ( soon) You can ask (will expire )
Answers in as fast as 15 minutes