资源描述：
《审计学教学要点 (6).pdf》由会员上传分享，免费在线阅读，更多相关内容在工程资料-天天文库。
1、ModuleD-InternalAudits,GovernmentalAudits,andFraudExaminationsMODULEDInternalAudits,GovernmentalAudits,andFraudExaminationsLEARNINGOBJECITVESReviewMultipleExercises,CheckpointsChoiceProblems,andSimulations1.Defineinternalauditing;describeinternalaudit1,2,3,419,20,21,22,43(
2、),44,45,institutions(e.g.,IIA);describehowinternalauditors23,24,25,29,46,47,48,51,interactwithindependentauditors;explaininternal30,34(),4252,55,59,auditors’independenceproblems;andlistfeaturesof60()internalauditreports.2.Definegovernmentalauditing;describegovernmental5,7,
3、8,9,11,27,28,31,33,43(),46(),auditinstitutions(e.g.,GAO);describehow123549,50,52,54,governmentalauditorsinteractwithindependent56,57auditors;explaingovernmentalauditors’independenceproblems;andlistfeaturesofgovernmentalauditreports.3.Explainthefunctionofstandardsandmeasure
4、mentsin626,34()50,53,47economy,efficiency,andprogramresultsaudits.4.DescribetheSingleAuditActof1984inrelationto1032,36auditsofgovernmentalfundrecipients.5.Definefraudauditinganddescribevarious13,1443()engagementsperformedbyfraudauditors.6.Describetheelementsnecessaryforasu
5、ccessfulfraud15,1637,38,39,4050,53,58,examinationandexplainthedifferencesintheway60()fraudexaminersandexternalauditorshandleevidence.7.DescribethewaysCPAscanassistinprosecutingfraud17,1841perpetrators.()ItemrelatestomultiplelearningobjectivesModD-1Copyright©2015McGraw-Hill
6、Education.Allrightsreserved.NoreproductionordistributionwithoutthepriorwrittenconsentofMcGraw-HillEducation.ModuleD-InternalAudits,GovernmentalAudits,andFraudExaminationsSOLUTIONSFORREVIEWCHECKPOINTSD.1Internalauditors’independenceisenhancedbyhavingtheauthorityandresponsib
7、ilitytoreporttoahighexecutivelevelandtotheauditcommitteeoftheboardofdirectors.Theyaremostindependent,inapracticalsense,whentheyarenotunderthecontrolordirectinfluenceofoperatingmanagerswhosefunctions,operations,andresultstheymaybeassignedtoaudit.D.2Theservicesprovidedbyinte
8、rnalauditorsincludeperforming(a)auditsoffinancialreportsandaccountingcontrolsystems,(b)co
