審計(jì)學(xué)課程教學(xué)大綱英文版

1、Syllabus of AuditingCourse Name： AuditingCourse Code：Credits: 3Total Credit Hours： 48Lecture Hours： 48Experiment Hours： 0Programming Hours： 0Practice Hours： 0Total Number of Experimental (Programming) Projects 0Where, Compulsory ( 0 ), Optional ( 0 ).School： Business SchoolTarget Major： Accounting P

2、rofessionalI、Course Nature & AimsAuditing is a core professional course in accounting. The course is based on the theory and practice of auditing financial statements of certified public accountants. It also introduces the basic theories of government audit and internal audit. In the theory and prac

3、tice of certified public accountants* financial statements auditing, modern risk-oriented auditing is the main line, introducing planned auditing work, auditing procedures and methods, and detailing the control test and substantive test of the main business cycle.The purpose of this course is to ena

4、ble students to understand the role of audit in the market economy, master the basic concepts, basic methods and basic audit procedures of audit, understand the development and evolution of modern audit theory and rules, and at the same time cultivate students* passion for auditing career And the ab

5、ility to audit practice.II、Course Objectives1. Moral Education and Character Cultivation.Learn audit theory and technology through the course, and have a comprehensive understanding of financial statement audit related knowledge. Through the explanation of the origin and development of CPA audit, un

6、derstand the relationship between the emergence and development of CPA audit and the economic environment. By explaining the evolution and development of CPA audit in China, we understand the harmonious relationship between the development of Chinas CPA audit industry and Chinas economic reform and

7、development since the reform and opening up. Independence, objectivity, and impartiality are the core content of CPAs professional ethics, and this content runs through in the teaching process. From the perspective of the audit disciplines role in the development of innovation-driven development in

8、China, with the research work of outstanding contributors as the carrier, the socialist core values education is integrated into the course teaching content and the entire process of the teaching process, highlighting the value guidance, knowledge transfer and ability training to help StudentsChapte

9、r 6 RiskAssessmentSeeking truth from facts, advancing with the times4Chapter 7 RiskResponseSeeking truth from facts, advancing with the times22Chapter 8 Audit of Sales and CollectionCycleSeeking truth from facts, advancing with the times4Chapter 9Audit ofPurchasing andPayment CycleSeeking truth from

10、 facts, advancing with the times42Chapter 10Audit ofInventorySeeking truth from facts, advancing with the times22Chapter 11Audit ofMonetaryFundsSeeking truth from facts, advancing2with thetimesChapter 12Audit ReportSeeking truth from facts, advancing with the times42Total4026Sum48V、Teaching MethodTh

11、e teaching of this lesson is mainly based on teachers classroom lectures, supplemented by self-study and homework based on course video materials. The teaching process should be able to flexibly use blackboard writing and multimedia teaching, strengthen teacher-student interaction, and focus on heur

12、istic teaching.VI、Course Assessment and Achievement EvaluationAssessment Methods： ExaminationExamination Formats： Closed-bookGrading Methods： Hundred-mark SystemCourse Assessment Content, Assessment Format and Supporting Course ObjectivesCourseObjectives (Indices)AssessmentContentAssessment Formats

13、and Proportion (%)GradingClassroomQuestioningAssignmentEvaluationRoutine TestExperimentReportTermReportTermPaperMidtermExamFinalExamProportion(%)Decision-making ability (Index 4.2)Design and evaluation of internal control; procedures for risk assessment1020701()Professional competence (Index 5.2)Det

14、ermination of audit objectives; audit plan;determination of audit importance level;evaluation of audit risk; design and implementation of audit response measures.10207050Practical ability (Index 6.1)Letters ofaccount receivable, letters of bank deposits, letters of accounts10207030Ability to analyze

15、 problems (Index3.2)Use of analysis procedures107010Total1()2070100VII、Course ResourcesTextbooks：China Certified Public Accountants Association. Audit MJ. Published by Economic Science PressBibliography：Alvin A. Allens, Randall J. Elder, etc. Auditing Integration Method (14th Edition, English origin

16、al); Tsinghua University Press, 2014Reading Materials：Website of the Chinese Institute of Certified Public Accountants Website of China Internal Control Association China Accounting Vision Website Website of China Internal Audit Association XIII NotesPrerequisites: Management Accounting; Intermediat

17、e Financial Accounting; Advanced Financial Accounting; Accounting Information System; Operation Management; Tax Law, etc.Follow-up Courses: Audit simulation experimentContents and Requirements of Students* Self-study: Audit of investment and financial management cycle, audit of special purpose, audi

18、t of post-term matters, etc. Students are required to understand the audit content of investment and financial management cycle through self-study; main content of special purpose audit; post-term Matter classification and audit requirements.Bilingual Teaching or Not: NotRequirements and Proportion

19、of Bilingual Teaching:NoDiscipline and Considerations of Practice Session: please fill in this part if there is practice session, and no practice session if there is no practice session.Notes:correctly understand the laws of history, accurately grasp the basic national conditions, grasp the scientif

20、ic world outlook and methodology, and promote the establishment of a correct world outlook and values.2.Course ObjectivesThrough the study of this course, students qualities, skills, knowledge and abilities obtained are as follows：Objective 1. Professional competence. (Corresponding to Chapter 6,8,9

21、,10,11, supporting forgraduation requirements index 4.2)Objective 2. Decision-making and judgment ability. (Corresponding to Chapter1,2,34,5,6,7,8,9,10,11,12, supporting for graduation requirements index 5.2)Objective 3. Ability to analyze problems.(Corresponding to Chapter1,2,3,4,5,6,7,8,9,10,11,12

22、 , supporting for graduation requirements index 6.1 )Objective 4. Practical ability.(Corresponding to Chapter1,2,3,4,5,6,7,8,9,10,11,12, supporting for graduation requirements index3.2)3. Supporting for Graduation RequirementsThe graduation requirements supported by course objectives are mainly refl

23、ected in the graduation requirements indices 4.2, 5.2, 6.1,3.2 , as follows:Supporting for Graduation RequirementsCourseObjectivesGraduationRequirementsIndices and Contents Supporting forGraduation RequirementsTeaching TopicsLevel ofSupportIndicesContentsObjective 1Professional competence.Index4.2:4

24、-2. Master the basic methods of financial management and internal control, design the project implementation and evaluation plan, and do the whole process monitoring before, during and after the project.Chapter 6,8,9,10,11MObjective 2Decision-making and judgment ability.Index5.2:5-2. Master the basi

25、c theories and methods in the auditing field, familiar with auditing techniques and processes; master the basic theories and methods in the tax law andChapter123,4,5,6,7,8,9,10,11/2,Hrelated fields, and be familiar with tax business operations and processing.Objective 3Ability to analyze problems.In

26、dex6.1:6-1. Master the basic practical ability of the accounting professional courses, and be able to operate related businesses proficiently.Chapter1,2,3,4,5,6,7,8,9,10,11,12,MObjective 4Practical ability.Index3.2:3-2. Master knowledge and methods related to accounting in financial management, taxa

27、tion, auditing, asset evaluation, etc., be able to analyze problems in the work and put forward suggestions for improvement.Chapter1,234,5,6,7,8,90,11/2,Hm Basic Course ContentOverviewDefinition of auditTypes of auditThe origin and development of CPA auditThe nature of the CPA auditRelationship betw

28、een CPA audit, national audit and internal auditTeaching Requirements: by explaining the generation and development of auditing and the classification of auditing, students are required to understand the process of auditing generation and development, and understand the relationship between CPA audi

29、t, national audit, and internal audit; The evolution and development of CPA auditing in China requires students to understand the economic background of CPA auditing and the development of CPA auditing in China in coordination with Chinas reform and opening up and market economy development; by expl

30、aining the nature of CPA auditing, students are required to correctly understand registration The concept, purpose and function of accountant audit.Key Points： The classification of audits, the reasons for the formation of CPA auditing.Difflcult Points： The nature of CPA auditing.CPA careerCertified

31、 Public Accountants and Accounting FirmsThe business scope of the accounting firmStructure of the accounting firmChinese Institute of Certified Public AccountantsPractice Standards for Certified Public AccountantsTeaching Requirements: Through the explanation in this chapter, students are required t

32、o understand the relationship between certified public accountants and accounting firms; understand the business scope of accounting firms; financial statement audit is the statutory auditing business of accounting firms; understand the organizational structure and management system of accounting fi

33、rms; Understand the status and role of the Chinese Institute of Certified Public Accountants; understand the status, role and main components of the CPA Practice Standards System; understand the status, role, formulation and gradual improvement of the CPA auditing standards in China.Key Points： The

34、business scope of the accounting firm, the structure of the accounting firm, and the practice standards for certified public accountants.Difficult Points： The practice standard system of certified public accountants.Audit ObjectivesOverall objective of financial statement auditIdentification and spe

35、cific audit objectivesAudit process and realization of audit objectivesTeaching Requirements: Through the explanation in this chapter, students are required to understand the general objectives of auditing financial statements; master the three types of identification of financial statements; master

36、 the specific objectives of account balances, transactions and presentations and their relationship with the identification; understand the general objectives of auditing financial statements Implementation methods and several important stages of financial statement audit and the main objectives of

37、each stage. Students are required to have the ability to set specific audit objectives for each transaction and each report item.Key Points： The general objective of auditing financial statements; identification; specific audit objectives. Difficult Points： The general objective of auditing financia

38、l statements; identification; specific audit objectives. Chapter 4 Audit PlanPreliminary business activitiesOverall audit strategy and specific audit planImportance of auditAudit riskTeaching Requirements: Through the explanation in this chapter, students are required to understand the content of th

39、e audit engagement agreement; understand the relationship between the overall audit strategy and the specific audit plan; understand the significance of the audit plan in the audit process; master the concept of importance and determine the level of importance And application, evaluation of importan

40、ce when preparing an audit plan, and consideration of importance when evaluating audit results; mastering the concept of audit risk, the components of an audit risk model and their interrelationships; understanding why audit is important in the audit planning stage Sex and audit risk.Key Points： Aud

41、it importance and audit risk model.Difficult Points： The understanding of audit importance, the determination of the importance level, the audit risk model and the relationship between various elements.Audit Evidence and Audit Work PaperNature of audit evidenceAudit procedures for obtaining audit ev

42、idenceLetterAnalysis proceduresAudit work paperTeaching Requirements: Through the explanation of this chapter, students are required to understand the important role of audit evidence in the audit process; master the two characteristics of audit evidence and the relationship between the two characte

43、ristics; be familiar with the seven audit procedures for obtaining audit evidence; understand the concept of confirmation 3. The application of letters; understand the concept of analytical procedures and the ideas for their application; understand the role, elements and filing requirements of audit

44、 work papers. Through the practice of using the analysis program, students are required to grasp the application ideas of the analysis program and train students to apply the analysis program.Key Points： Two major characteristics of audit evidence; audit procedures for obtaining audit evidence; con*

45、espondence; analysis procedures.Difficult Points： Analysis procedures and their applications.Risk AssessmentOverview of risk assessmentUnderstanding the audited unit and its environmentInternal controlAssess the risk of major misstatementTeaching Requirements: Through the explanations in this chapte

46、r, students are required to understand the purpose of risk assessment and its role in the entire audit testing process; understand the application of risk assessment procedures and analysis procedures in risk assessment procedures; understand that certified public accountants understand Environmenta

47、l risk assessment; master the concept, purpose and limitations of internal control; master the internal control components; understand the two levels of internal control and the methods of internal control at two levels; understand the method of assessing the risk of major misstatement Key Points： R

48、isk assessment procedures; understanding and assessment of internal control.Difficult Points： Understanding and evaluation of internal control; assess the risk of major misstatement.Risk ResponseOverall countermeasures against major misstatement risks at the financial statement levelFurther audit pr

49、ocedures for the risk of major misstatement at the identified levelControl testSubstantive proceduresTeaching Requirements: Through the explanation in this chapter, students are required to understand that certified public accountants should determine the overall response measures for the major miss

50、tatement risk of the financial statements level of the assessment, and design and implement further audit procedures for the major misstatement risk of the assessment level to reduce the audit risk Acceptable low level; grasp the choice of two auditing schemes; grasp the concept of internal control

51、testing, the situations where control testing is required, how to conduct control testing and the relationship between control testing and subsequent substantive procedures; grasp the substantive procedures Design and implementation of concepts and substantive procedures.Key Points ： Selection of co

52、mprehensive and substantive programs; control testing and its design and implementation; design and implementation of substantive procedures.Difficult Points： Selection of comprehensive and substantive programs; control testing and its design and implementation; design and implementation of substant

53、ive procedures.Audit of Sales and Collection CycleCharacteristics of sales and collection cycleInternal control and control test of sales and collection cycleSubstantive procedures for sales and collection cyclesTeaching Requirements: Through the explanation in this chapter, students are required to

54、 understand the main business activities and audit scope of the sales and collection cycle; understand the key internal controls involved in the cycle; understand the related internal control tests; master the audit objectives of the operating income audit; understand the main business income Common

55、 methods of fraud and audit responses; master the main substantive procedures in the audit of main business income; understand the common methods and audit responses of fraud of accounts receivable; master the audit objectives and substantive procedures of accounts receivable.Key Points： Audit of op

56、erating income; audit of accounts receivable.Difficult Points： Audit response to main business income fraud; audit response to account receivable fraud.Audit of Purchasing and Payment CycleFeatures of the procurement and payment cycleInternal control and control testing of procurement and payment cy

57、clesSubstantive procedures for procurement and payment cyclesTeaching Requirements: Through the explanations in this chapter, students are required to understand the main business activities and audit scope of the procurement and payment cycle; understand the key internal controls involved in the cy

58、cle; understand the related internal control tests; master the audit objectives of fixed asset audits; understand the common use of fixed asset fraud Means and audit response; master the main substantive procedures in the audit of fixed assets; understand the common methods and audit responses of ac

59、count payable fraud; master the audit objectives and substantive procedures of account payable.Key Points： Audit of fixed assets; audit of accounts payable.Difficult Points： Audit of fixed assets; audit of accounts payable.Inventory AuditInventory audit objectives and general audit proceduresInvento

60、ry monitoringInventory valuation testTeaching Requirements: Through the explanation in this chapter, students are required to understand the importance of inventory audits; master the audit objectives of inventory audits; understand the general audit procedures for inventory audits; master the role