《审计学（AU1)》课程教学大纲

1、Auditing and Assurance Services课程教学大纲课程代码（五号黑体）：INAC2007课程性质：专业必修课程授课对象：东吴商学院国际会计专业(CGA)开课学期：春/秋总 学时：72学时 学 分：4学分讲课学时：64学时 实验学时：×学时 实践学时：8学时指定教材：Alvin A.Arens,Randal J.Elder,Mark S.Beasley，Auditing and Assurance Services，McGraw-Hill Publishing Company，2014年参考书目（五号黑体）1.Principles of External Aud

2、iting2.Auditing and Assurance Services Plus New3.Auditing Concepts and Applications: A Risk Analysis Approach4.Auditing Cases: An Interactive Learning Approach5.Auditing Cases: An Interactive Learning Approach6.Auditing Cases: An Interactive Learning Approach (4th Edition)7.Auditing Theory and Pract

3、ice (Volume 1)8.Auditing Fundamentals教学目的：（五号黑体）国际审计课程是与国际审计理论与实务发展动态紧密衔接的课程。在国际审计准则全面趋同的现实背景下,实施双语教学是培养复合型人才的重要举措。通过本门课程的学习，使学生了解和掌握国际审计准则的基本内容框架和前沿理论，进一步把握国际审计准则与我国审计准则的异同点，提高学生比较分析国际审计准则和业务准则的遵循性，旨在提升学生对审计准则的运用能力。第一章 The Assurance Services Market 课时：18周，共72课时（五号宋体）教学内容第一节 Describe auditing.一、 Nat

4、ure of Auditing 二、 Information and Established Criteria 三、 Accumulating Evidence and Evaluating Evidence四、 Competent, Independent Person五、 Audit of a Tax Return Example 思考题： 1、What is the nature of auditing?2、How to get a proper conclusion?3、What is the evidence?第二节 Distinguish between auditing and

5、accounting. 一、Distinguish between auditing and accountingAccounting is the recording, classifying, and summarizing of economic events for the purpose of providing financial information used in decision making.Auditing is determining whether recorded information properly reflects the economic events

6、that occurred during the accounting period.思考题：（五号黑体）1、What are the differences between accounting and auditing?第三节 Economic Demand for Auditing 一、Demand Driver and Information risk 二、Auditing can have a significant effect on information risk. 思考题：1、What is meant by “Information risk”?第四节 List the c

7、auses of information risk, and explain how this risk can be reduced. 一、Causes of Information Risk 二、Reducing Information Risk 三、Relationships Among Auditors, Client, and External Users 思考题： 1、List the causes of information risk2、Explain how information risk can be reduced?第五节 Describe assurance serv

8、ices and distinguish audit services from other assurance and non-assurance services provided by CPAs. 一、Assurance Services 二、Attestation Services on Information Technology 三、Other Assurance Services 四、Green Initiatives Bring Assurance Opportunities, Competition 五、Other Assurance Services Examples 六、

9、Assurance, Attestation, and Nonassurance Services思考题：1、What are the Assurance Services?2、How many categories of attestation services?3、Can you give some examples of other assurance services?第六节 Differentiate the three main types of audits. 一、Types of Audits 思考题：（五号黑体）1、Please differentiate the three

10、 main types of audits.第七节 Identify the primary types of auditors.一、 Types of Auditors 思考题：1、How many types of auditors?第八节 Describe the requirements for becoming a CPA. 一、Three Requirements for Becoming a CPA 二、CPA Examination Sections 三、Three Requirements for Becoming a CPA 思考题：（五号黑体）1、 Please desc

11、ribe the requirements for becoming a CPA.第二章 The Audit Standards Setting Process 课时：×周，共×课时（五号宋体）教学内容第一节 Describe the nature of CPA firms,what they do, and their structure. 一、Certified Public Accounting Firms 二、Activities of CPA Firms 三、Structure of CPA Firms 四、Organizational Structure 五、H

12、ierarchy of a Typical CPA Firm思考题： 1、Describe the activities of CPA firms2、What is the structure of CPA firms?第二节 Understand the role of the Public Company Accounting Oversight Board and the effects of the Sarbanes-Oxley Act on the CPA profession. 一、Sarbanes-Oxley Act 思考题：（五号黑体）1、Describe the Sarban

13、es-Oxley Act第三节 Summarize the role of the Securities and Exchange Commission in accounting and auditing. 一、Securities and Exchange Commission 思考题：（五号黑体）1、What is the purpose of securities and exchange Commission?第四节 Describe the key functions performed by the AICPA. 一、AICPA 二、Establishing Standards

14、and Rules 三、Other AICPA Functions 思考题：（五号黑体）1、Describe the establishing standards and rules of AICPA第五节 Understand the role of international auditing standards and their relation to U.S. auditing standards 一、Statements on Auditing Standards 二、International Standards on Auditing 思考题：1、Describe the in

15、ternational standards on auditing.第六节 Use U.S. auditing standards as a basis for further study 一、GAAS 二、PCAOB Auditing Standards United States 三、Relationship Between ASB and PCAOB Auditing Standards 四、Statements on Auditing Standards思考题：（五号黑体）1、Describe relationship between ASB and PCAOB auditing st

16、andards第七节 Identify quality control standards and practices within the accounting profession. 一、Elements of Quality Control 二、Relationships 三、CPAs Encouraged to Conduct Themselves at a High Level 思考题：1、Describe elements of quality control. 第三章 Audit Reports 课时：×周，共×课时教学内容第一节 Describe the p

17、arts of the standard unqualified audit report for non-public entities under AICPA auditing standards. 一、Parts of the Standard Unqualified Audit Report 思考题： 1、 Describe parts of the standard unqualified audit report第二节 Specify the conditions required to issue the standard unqualified audit report. 一、

18、Conditions for Standard Unqualified Audit Report 二、Four Categories of Audit Reports思考题： 1、Describe four categories of audit reports第三节 Understand reporting on financial statements and internal control under PCAOB auditing standards. 一、Reporting on Internal Control over Financial Reporting 二、Sarbanes

19、-Oxley Act思考题： 1、Describe Sarbanes-Oxley Act第四节 Describe the five circumstances when an unqualified report with an emphasis-of-matter explanatory paragraph or modified wording is appropriate. 一、Unqualified Report with Explanatory Paragraph 二、Lack of Consistent Application of GAAP 三、Substantial Doubt

20、 About Going Concern 四、Auditor Agrees with a Departure from a Promulgated Principle 五、Emphasis of a Matter 六、Reports Involving Other Auditors 七、Reports Involving Other Auditors 思考题： 1、 Can you describe Substantial Doubt About Going Concern?第五节 Identify the types of audit reports that can be issued w

21、hen an unqualified opinion is not justified. 一、Departures from an Unqualified Opinion 二、Qualified Opinion 三、Adverse Opinion 四、Disclaimer of Opinion思考题： 1、Please briefly explain Qualified Opinion, Adverse Opinion and Disclaimer of Opinion.第六节 Explain how materiality affects audit reporting decisions.

22、 一、Materiality 二、Levels of Materiality 三、Materiality Decisions 四、Relationship of Materiality to Type of Opinion 五、Materiality Decisions Non-GAAP Conditions 六、Materiality Decisions Scope Limitations Condition 思考题： 1、What is Materiality?2、Describe Levels of Materiality第七节 Draft appropriately modified

23、audit reports under a variety of circumstances. 一、Discussion of Conditions Requiring Departure思考题： 1、Describe Discussion of Conditions Requiring Departure第八节 Determine the appropriate audit report for a given audit situation. 一、Auditors Decision Process 二、More Than One Condition Requiring a Departur

24、e or Modification思考题： 1、Describe the Auditors Decision Process.第九节 Understand proposed use of international accounting and auditing standards by U.S. companies. 一、Proposed Use of International Accounting and Auditing Standards by U.S. companies 思考题： 1、Describe Proposed Use of International Accountin

25、g and Auditing Standards by U.S. companies第四章 Legal Liability Considerations for Auditors 课时：×周，共×课时（五号宋体）教学内容第一节 Understand the litigious environment in which CPAs practice. 一、Changed Legal Environment 二、Explain why the failure of financial statement users to differentiate among business

26、failure, audit failure, and audit risk has resulted in lawsuits. 思考题： 1、Describe the changed legal environment第二节 Explain why the failure of financial statement users to differentiate among business failure, audit failure, and audit risk has resulted in lawsuits. 一、Business Failure, Audit Failure, a

27、nd Audit Risk 思考题： 1、Show your understandings of Business Failure, Audit Failure, and Audit Risk第三节 Use the primary legal concepts and terms concerning accountants liability as a basis for studying legal liability of auditors. 一、Legal Concepts Affecting Liability 二、Legal Terms Affecting CPAs Liabili

28、ty 三、Legal Terms Affecting CPAs Liability 思考题： 1、 Describe terms related to negligence and fraud第四节 Describe accountants liability toclients and related defenses. 一、Four Major Sources of Auditors Legal Liability 二、Liability to Clients 三、Auditors Defenses Against Client Suits 思考题： 1、What are the four

29、 Major Sources of Auditors Legal Liability?2、Describe liability to clients.第五节 Describe accountants liability to third parties under common law and related defenses. 一、Liability to Third Parties Under Common Law 二、Foreseen Users 三、Auditor Defenses Against Third-Party Suits 思考题： 1、 Who are the forese

30、en users?第六节 Describe accountants civil liability under the federal securities lawsand related defenses. 一、Securities Act of 1933 二、Securities ExchangeAct of 1934 三、Rule 10b-5 of the Securities Exchange Act of 1934 四、SEC and PCAOB Sanctions 五、Foreign Corrupt Practices Act of 1977 六、Sarbanes-Oxley Ac

31、t of 2002 思考题： 1、Describe accountants civil liability under the federal securities lawsand related defenses.第七节 Specify what constitutes criminal liability for accountants. 一、Criminal Liability 二、Sarbanes-Oxley Act 三、Auditor Defenses 1933 & 1934 Acts 思考题： 1、Specify what constitutes criminal liab

32、ility for accountants.第八节 Describe how the profession andindividual CPAs can reduce the threat of litigation. 一、The Professions Response to Legal Liability 二、The Professions Response to Legal Liability 思考题： 1、Describe how the profession and individual CPAs can reduce the threat of litigation.第五章 Eth

33、ics and the Audit Profession 课时：×周，共×课时教学内容第一节 一、Distinguish ethical from unethical behavior in personal and professional contexts. 二、What Are Ethics? 三、Illustrative Prescribed Ethical Principles 四、Need for Ethics 五、Why People Act Unethically 六、A Person Chooses to Act Selfishly Example 思考题

34、： 1、Distinguish ethical from unethical behavior in personal and professional contexts.2、What Are Ethics?3、Why People Act Unethically第二节 Resolve ethical dilemmas using an ethical framework. 一、Ethical Dilemmas 二、Rationalizing Unethical Behavior 三、Resolving Ethical Dilemmas 四、Relevant Facts 五、Ethical I

35、ssue 思考题： 1、Describe Ethical Dilemmas.第三节 Explain the importance of ethical conduct for the accounting profession. 一、Special Need for Ethical Conduct in Professions 二、Difference Between CPA Firms and Other Professionals 三、CPAs Encouraged to Conduct Themselves at a High Level 思考题： 1、Explain the impor

36、tance of ethical conduct for the accounting profession.第四节 Describe the purpose and content of the AICPA Code of Professional Conduct. 一、Code of Professional Conduct 二、Ethical Principles 三、Standards of Conduct 四、IESBA Code of Ethics for Professional Conduct 思考题： 1、Describe the purpose and content of

37、 the AICPA Code of Professional Conduct.第五节 Understand Sarbanes-Oxley Act and other SEC and PCAOB independence requirements and additional factors that influence auditor independence. 一、Independence 二、Sarbanes-Oxley Act and SEC Provisions Addressing Auditor Independence 三、Audit Committees 四、Conflict

38、s Arising from Employment Relationships 五、Partner Rotation 六、Ownership Interests 七、Other Issues思考题： 1、Describe Sarbanes-Oxley Act and other SEC and PCAOB independence requirements and additional factors that influence auditor independence.第六节 Apply the AICPA Code rules and interpretations on indepen

39、denceand explain their importance. 一、Rules of Conduct 二、Financial Interests 三、Related Financial Interests Issues 四、Litigation Between CPA Firm and Client 五、Bookkeeping and Other Services 思考题： 1、Apply the AICPA Code rules and interpretations on independence and explain their importance.第七节 Understand

40、 the requirements of other rules under the AICPA Code. 一、Other Rules of Conduct 思考题： 1、Understand the requirements of other rules under the AICPA Code.第八节 Describe the enforcement mechanisms for CPA conduct. 一、Enforcement思考题： 1、Understand the requirements of other rules under the AICPA Code.第六章 Audi

41、t Responsibilities and Objectives 课时：×周，共×课时（五号宋体）教学内容第一节 Explain the objective of conducting an audit of financial statements and an audit of internal controls. 一、Objective of Conducting an Audit of Financial Statements 二、Steps to Develop Audit Objectives 思考题： 1、Explain the objective of c

42、onducting an audit of financial statements and an audit of internal controls.第二节 Distinguish managements responsibility for the financial statements and internal control from the auditors responsibility for verifying the financial statements and effectiveness of internal control. 一、Managements Respo

43、nsibilities 思考题： 1、Distinguish managements responsibility for the financial statements and internal control from the auditors responsibility for verifying the financial statements and effectiveness of internal control.2、Expalin Managements Responsibilities第三节 Explain the auditors responsibility for

44、discovering material misstatements due to fraud or error, and the need to maintain professional skepticism when conducting the audit. 一、Objectives of the Auditor 二、Auditors Responsibilities 三、Auditors Responsibility to Consider Laws and Regulations 思考题： 1、Explain the Objectives of the Auditor2、Expla

45、in the Auditors Responsibilities第四节 Classify transactions and account balances into financial statement cycles and identify benefits of a cycle approach to segmenting the audit 一、Financial Statement Cycles 二、Transaction Flow Example 三、Relationships Among Transaction Cycles 思考题： 1、Classify transactio

46、ns and account balances into financial statement cycles and identify benefits of a cycle approach to segmenting the audit 第五节 Describe why the auditor obtains a combination of assurance by auditing classes of transactions and ending balances in accounts, including presentation and disclosure. 一、Bala

47、nce and Transactions Affecting Balances Example 思考题： 1、Describe why the auditor obtains a combination of assurance by auditing classes of transactions and ending balances in accounts, including presentation and disclosure.第六节 Distinguish among the three categories of management assertions about fina

48、ncial information. 一、Management Assertions 二、Management Assertions for Each Category of Assertions 三、PCAOB Assertions 思考题： 1、Distinguish among the three categories of management assertions about financial information.第七节 Link the six general transaction-related audit objectives to management asserti

49、ons for classes of transactions. 一、General Transaction-related Audit Objectives思考题： 1、Explain the General Transaction-related Audit Objectives第八节 Link the eight general balance-related audit objectives to management assertions for account balances 一、General Balance-related Audit Objectives 思考题： 1、Ex

50、plain the General Balance-related Audit Objectives第九节 Link the four presentation- and disclosure-related audit objectives to management assertions for presentation and disclosure. 思考题： 1、Link the four presentation- and disclosure-related audit objectives to management assertions for presentation and

51、 disclosure.第十节 Explain the relationship between audit objectives and the accumulation of audit evidence. 一、How Audit Objectives Are Met 二、Four Phases of a Financial Statement Audit 三、 思考题： 1、Explain the relationship between audit objectives and the accumulation of audit evidence.2、How Audit Objecti

52、ves Are Met第七章 Nature and Type of Audit Evidence 课时：×周，共×课时（五号宋体）教学内容第一节 Contrast audit evidence with evidence used by other professions 一、Nature of Evidence 思考题： 1、Explain the Nature of Evidence第二节 Identify the four audit evidence decisions that are needed to create an audit program. 一、Audit Evidence Decisions 二、Audit Program 思考题： 1、Explain the Audit Evidence Decisions2、Explain the Audit Program第三节 Specify the characteristics that determine th