F8Auditandassurance课程教学大纲

1、F8 audit and assurance services课程教学大纲课程编号： 02674 制定单位：会计学院 制 定 人（执笔人）：陈丹 审 核 人：余新培 制定（或修订）时间： 2012年 8月 16日江西财经大学 教务处课程教学大纲F8 audit and assura nee services一、课程总述课程名称F8 audit and assurance services课程代码02674课程性质专业必修课先修课程无总学时数64周学时数4开课院系会计学院任课教师陈丹章琳一编写人陈丹编写时间2012年8月16日课程负责人余新培大纲主审人余新培使用教材ACCA Paper F8 ,

2、 FTC Foulks Lynch or BPP , 2012 年 7 月教学参考资 料审计学，武汉大学出版社，2004年7月第一版中国注册会计师审计学，财经出版社，2010年4月课程教学目 的To ensure that candidates can exercise judgement and apply techniques in the analysis of matters relating to the p rovision of audit and assurance services, and can evaluate and comment on current p ract

3、ices and devel op ments.课程教学要 求On com pl etion of this paper candidates should be able to:? demonstrate their abili ty to work within a professional and ethical framework? understand current issues and devel op ments relating to auditing and the p rovision of audit-relatedand assurance services? exp

4、 lain and evaluate the auditor s p osition in relation to the acce ptaaoe retention of pro fessionalappo intments? evaluate and recommend quality control p olicies and pr ocedures? identify and describe the work required to meet the objectives of audit and nonaudit assignments? apply and evaluate th

5、e requirements of rel evant International Standards on Auditing? evaluate findings and the results of work p erformed and draft suitable rep orts on assignments本课程的重 点和难点? introducing pr actice management? extending the application of procedures involved in planning, conduc ting and reporting on aud

6、it assignments to gro up audits, audit-related services and non audit assignments? critically evaluating pr ocedures and rep orts? introducing current issues and devel op ments.课程考试考试采取课堂表现评分和期末考试（闭卷）评分相结合的形式 考试内容取材于ACCA统考真题和模拟题题库以及教材课后习题二、教学时数分配章目教学内容教学时数分配课堂讲授实验（上机）Cha pter 1Audit and other assura

7、 nee en gageme nts3Cha pter 2Statutory Audits and regulati on3Cha pter 3Corpo rate gover nance5Cha pter 4Professi onal ethics6Cha pter 5Internal Audit3Cha pter 6Risk assessme nt5Cha pter 7Audit planning and docume ntati on3Cha pter 8In troduct ion to audit evide nee2Cha pter 9In ternal con trol5Cha

8、pter 10Tests of con trol7Cha pter 11Audit p rocedures and samp li ng3Cha pter 12Non-curre nt assets1Cha pter 13Inven tory1Cha pter 14Receivables1Cha pter15Cash and bank1Cha pter16Liabilities and cap ital1Cha pter17Not-for- profit orga ni zati ons2Cha pter18Audit review and fin alisati on3Cha pter19R

9、ep orts5revisio n4合计64三、单元教学目的、教学重难点和内容设置Cha pter 1 Audit and other assura nee en gageme ntsObjectivesStudents will be able to:? dem on strate their ability to work within a pro fessi onal and ethical framework? understand current issuesand developments relatingto auditing and the provision ofaudit-

10、related and assura nee servicess position in relation to the aeeeptance and retention of? explain and evaluate the auditorp rofessi onal appoin tme nts? evaluate and recomme nd quality con trol p olicies and p rocedures? ide ntify and describe the work required to meet the objectives of audit and no

11、n audit assig nments? apply and evaluate the requireme nts of releva nt Intern ati onal Stan dards on Audit ing? evaluate findings and the results of work performed and draft sui table reports assignmentsKey points1 Reporting as a means of communication to different stakeholders2 Need for auditors t

12、o communicate with those charged with governanceContentExplain the:(a) Nature and development of audit and review(b) Concepts of accountability, stewardship and agency(c) Concepts of materiality, true and fair presentation and reasonable assurance(d) Reporting as a means of communication to differen

13、t stakeholders(e) Need for auditors to communicate with those charged with governance(f) High level of assurance provided by audit assignments; the moderate level assurance provided by review assignments; assignments in which no assurance provided.Chapter 2 Statutory AuditsObjectivesStudents will be

14、 able to:? demonstrate their ability to work within a professional and ethical framework? understand current issuesand developments relating to auditing and the provisionaudit-related and assurance servicesonofisof s posnitrieolnatiion to the acceptance and retention of? explain and evaluate the aud

15、itor professional appointments? evaluate and recommend quality control policies and procedures? identify and describe the work required to meet the objectives of audit and nonaudit assignments? apply and evalu ate the requirements of relevant International Standards on Auditing Key points1 Reasons f

16、or, and mechanisms for, the regulation of auditors by governments and other regulatory agencies2 Types of opinion provided in statutory audit assignmentsContentDescribe the:(a) Regulatory framework in which statutory audits take place(b) Development and status of International Standards on Auditing

17、and their relationship with national standards(c) Reasons for, and mechanisms for, the regulation of auditors by governments and other regulatory agencies(d) Types of opinion provided in statutory audit assignments(e) Explain the objectives and principal characteristics of statutory audit and discus

18、s its value (e.g. in assisting management to reduce risk and improve performance)(f) Limitations of statutory auditsChapter3 Corporate governanceObjectivesStudents will be able to: ? demonstrate their ability to work within a professional and ethical framework? understand current issues and developm

19、e nts relating to auditing and the provision of audit-related and assurance services? explain and evaluate the auditor professional appointments? evaluate and recommend quality control policies and procedures? identify and describe the work required to meet the objectives of audit and nonaudit assig

20、nments? apply and evaluate the requirements of relevant International Standards on Auditing Key points Audit committees1 explain the structure and roles drawbacks2 discuss the relative merits and practice rather than law content(a) Corporate governance(i) explain the objective, relevance s position

21、in relation to the acceptance and retention ofof audit committees and discuss their benefits anddisadvantages of regulation by a voluntaryand importance of corporate governancecode of(ii) discuss the relative merits and disadvantages of voluntary codes and legislation(b) Code of best practice(such a

22、sdirectors reporting(i) outline the provisions of international codes of Corporate Governance OECD) that are most relevant to auditors(ii) outline good Corporate Governance requirements relating to responsibilities (e.g. for risk management and internal control) and the responsibilities of auditors(

23、c) Audit committees(i) explain the structure and roles of audit committeesand discuss their benefits anddrawbacks(ii) discuss the relative merits and disadvantages of regulation by a voluntary code of practice rather than law(d) Internal financial control effectiveness(i) outline the importance of i

24、nternal control and risk management(ii) compare the responsibilities of management and auditors(internal and external) for the design and operation of systems and controls, and the reliability of management information(financial and non-financial)(iii) describe the factors to be taken into account w

25、hen assessing the need for an internal audit functionChapter 4 Professional EthicsObjectivesStudents will be able to: ? demonstrate their ability to work within a professional and ethical framework? understand current issues and developments relating to auditing and the provision of audit-related an

26、d assurance services s position in relation to the acceptance and retention of? explain and evaluate the auditor professional appointments? evaluate and recommend quality control policies and procedures? identify and describe the work required to meet the objectives of audit and nonaudit assignments

27、? apply and evaluate the requirements of relevant International Standards on Auditing Key pointsDistinguish between the elements of professional ethics applicable to internal auditors and those applicable to external auditorscontent(a) Describe the sources of, and enforcement mechanisms associated w

28、ith, professional ethics and professional codes of conduct(b) Define the fundamental concepts of professional ethics(c) Define the detailed requirements of, and illustrate and analyse the application of, professional ethics in the context of independence, objectivity and integrity(d) Distinguish bet

29、ween the elements of professional ethics applicable to internal auditors and those applicable to external auditors(e) Describe the responsibilities of internal and external auditors for the prevention and detection of fraud and error and in relation to laws and regulationsChapter 5 Internal AuditObj

30、ectivesStudents will be able to:? demonstrate their ability to work within a professional and ethical framework? understand current issuesand developments relating to auditing and the provision ofaudit-related and assurance services s position in relation to the acceptance and retention of? explain

31、and evaluate the auditor professional appointments? evaluate and recommend quality control policies and procedures? identify and descr ibe the work required to meet the objectives of audit and nonaudit assignments? apply and evaluate the requirements of relevant International Standards on Auditing K

32、ey pointsDifference between the role of external audit and internal auditcontentExplain the:(a) Development and role of internal audit in achieving corporate objectives and as part of good corporate governance practice(b) Relative merits of out-sourcing internal audit and internal review services to

33、 external auditors and others, and the associated problems(c) Difference between the role of external audit and internal auditChapter 6 Risk assessmentObjectivesStudents will be able to:? demonstrate their ability to work within a professional and ethical framework? understand current issues and dev

34、elopments relating to auditing and the provision of audit-related and assurance services s position in relation to the acceptance and retention of? explain and evaluate the auditor professional appointments ? evaluate and recommen d quality control policies and procedures? identify and describe the

35、work required to meet the objectives of audit and nonaudit assignments? apply and evaluate the requirements of relevant International Standards on AuditingKey pointsDescribe the sources and nature of information gathered in planning audit and review assignmentscontent(a) Distinguish between risk-bas

36、ed,procedural and other approaches to audit and reviewwork(b) Describe the sources and nature of information gathered in planning audit and review assignments(c) Describe the understanding of the entity required by auditors(d) Describe the purpose of analytical procedures in planning and illustrate

37、the application of such procedures(e) Describe the components of risk and the use of information technology in risk analysis(f) Illustrate and explain the importance of the application of risk analysis(g) Define and illustrate the concepts of materiality and tolerable error(h) Evaluate misstatements

38、Chapter 7&8 The Plan, Documentation and EvidenceObjectivesStudents will be able to: ? demonstrate their ability to work within a professional and ethical framework? understand current issues and developments relating to auditing and the provision of audit-related and assurance services s position in

39、 relation to the acceptance and retention of? explain and evaluate the auditor professional appointments? evaluate and recommend quality control policies and procedures? identify and describe the work required to meet the obj ectives of audit and nonaudit assignments? apply and evaluate the requirem

40、ents of relevant International Standards on AuditingKey points1 Explain the importance of documentation2 Illustrate the use of information technology in the auditcontent(a) Describe and illustrate the contents of work plans, work programs and working papers(b) Describe the nature of documentation re

41、quired for different types of assignment(c) Explain the importance of documentation(d) Illustrate the use of information technology in the auditChapter 9 Internal ControlObjectivesStudents will be able to: ? apply and evaluate the requirements of relevant International Standards on Auditing Key poin

42、tsDistinguish between tests of controls and substantive testscontent(a) Describe the objectives of internal control systems and the responsibility for internal control systems in the context of organisational objectives(b) Describe the importance of internal control to auditors(c) Describe and illus

43、trate the limitations of internal control systems in the context of fraud and error(d) Explain the need to modify the audit plan in the light of the results of tests of control(e) Distinguish between tests of controls and substantive testsChapter 10 Tests of controlObjectivesStudents will be able to

44、: ? apply and evaluate the requirements of relevant International Standards on AuditingKey pointsExplain and illustrate how structural and operational weaknesses in revenue, purchases and inventory systems should be reported to management and how recommendations should be madecontent(a)Describe, ill

45、ustrate and analyse how internal control systems over revenue, purchases and inventory cycles operate in both large and small entities(b) Describe and illustrate the use by auditors of internal control checklists for revenue, purchases and inventory transaction cycles(c) Describe and tabulate inclus

46、ion in a work program(d) Explain and illustrate purchases and inventorytests of controlhow structural systems shouldof revenue, purchases and inventory forand operational weaknesses in revenue, be reported to management and howrecommendations should be madeChapter 11 Audit procedures and samplingObj

47、ectivesStudents will be able to: ? apply and evaluate the requirements of relevant International Standards on AuditingKey pointsExplain and illustrate how structural and operational weaknesses in revenue and capital expenditure systems should be reported to management and how recommendations should

48、be made content(a) Describe, illustrate and analyse how internal control systems over revenue and capital expenditure transaction cycles operate in both large and small entities(b) Describe and illustrate the use by auditors of internal control checklists for revenue and capital expenditure transact

49、ion cyclesstructural and operational weaknesses in revenue and should be reported to management and how(c) Describe and tabulate tests of control of revenue and capital expenditure for inclusion in a work program(d) Explain and illustrate how capital expenditure systems recommendations should be madeChapter 12-16ObjectivesStudents will be able to: ? apply and evaluate the requirements of relevant International Standards on AuditingKey pointsDescribe and illustrate the use by auditors of internal control checklists for the payroll transaction cyclecontent(a) D