审计学课程教学大纲英文版

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

2、unting Professional、Course Nature & Aims Auditing 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

3、and practice 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

4、 to enable 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

5、the ability to audit practice.、Course Objectives 1. 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 aud

6、it, understand 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 refor

7、m and 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 developme

8、nt in 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 Students

9、 correctly understand the laws of history, accurately grasp the basic national conditions, grasp the scientific 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, knowledg

10、e and abilities obtained are as follows：Objective 1. Professional competence. （Corresponding to Chapter 6,8,9,10,11, supporting for graduation requirements index 4.2）Objective 2. Decision-making and judgment ability. （Corresponding to Chapter 1,2,3,4,5,6,7,8,9,10,11,12, supporting for graduation req

11、uirements index 5.2）Objective 3. Ability to analyze problems. （Corresponding to Chapter 1,2,3,4,5,6,7,8,9,10,11,12 , supporting for graduation requirements index 6.1）Objective 4. Practical ability. （Corresponding to Chapter 1,2,3,4,5,6,7,8,9,10,11,12, supporting for graduation requirements index3.2）

12、3. Supporting for Graduation RequirementsThe graduation requirements supported by course objectives are mainly reflected in the graduation requirements indices 4.2, 5.2, 6.1,3.2 , as follows:Supporting for Graduation RequirementsCourse ObjectivesGraduation RequirementsIndices and Contents Supporting

13、 for Graduation RequirementsTeaching TopicsLevel of Support IndicesContentsObjective 1Professional competence.Index 4.2:4-2. Master the basic methods of financial management and internal control, design the project implementation and evaluation plan, and do the whole process monitoring before, durin

14、g and after the project.Chapter 6,8,9,10,11MObjective 2Decision-making and judgment ability.Index 5.2:5-2. Master the basic theories and methods in the auditing field, familiar with auditing techniques and processes; master the basic theories and methods in the tax law and related fields, and be fam

15、iliar with tax business operations and processing.Chapter 1,2,3,4,5,6,7,8,9,10,11,12,HObjective 3Ability to analyze problems.Index 6.1:6-1. Master the basic practical ability of the accounting professional courses, and be able to operate related businesses proficiently.Chapter 1,2,3,4,5,6,7,8,9,10,1

16、1,12,MObjective 4Practical ability. Index 3.2:3-2. Master knowledge and methods related to accounting in financial management, taxation, auditing, asset evaluation, etc., be able to analyze problems in the work and put forward suggestions for improvement.Chapter 1,2,3,4,5,6,7,8,9,10,11,12,H、Basic Co

17、urse ContentChapter 1 Overview1.1 Definition of audit1.2 Types of audit1.3 The origin and development of CPA audit1.4 The nature of the CPA audit1.5 Relationship between CPA audit, national audit and internal auditTeaching Requirements: by explaining the generation and development of auditing and th

18、e classification of auditing, students are required to understand the process of auditing generation and development, and understand the relationship between CPA audit, national audit, and internal audit; The evolution and development of CPA auditing in China requires students to understand the econ

19、omic 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 explaining the nature of CPA auditing, students are required to correctly understand registration The concept, purpose and function of acc

20、ountant audit.Key Points：The classification of audits, the reasons for the formation of CPA auditing.Difficult Points：The nature of CPA auditing.Chapter 2 CPA career2.1 Certified Public Accountants and Accounting Firms2.2 The business scope of the accounting firm2.3 Structure of the accounting firm2

21、.4 Chinese Institute of Certified Public Accountants2.5 Practice Standards for Certified Public AccountantsTeaching Requirements: Through the explanation in this chapter, students are required to understand the relationship between certified public accountants and accounting firms; understand the bu

22、siness scope of accounting firms; financial statement audit is the statutory auditing business of accounting firms; understand the organizational structure and management system of accounting firms; Understand the status and role of the Chinese Institute of Certified Public Accountants; understand t

23、he 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 business scope of the accounting firm, the structure of the accounting firm, and the practice standards for

24、 certified public accountants.Difficult Points：The practice standard system of certified public accountants.Chapter 3 Audit Objectives3.1 Overall objective of financial statement audit3.2 Identification and specific audit objectives3.3 Audit process and realization of audit objectivesTeaching Requir

25、ements: 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 the specific objectives of account balances, transactions and presentations and their

26、 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 each stage. Students are required to have the ability to set specific audit objectives

27、 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 financial statements; identification; specific audit objectives.Chapter 4 Audit Plan4.1 Prelimina

28、ry business activities4.2 Overall audit strategy and specific audit plan4.3 Importance of audit4.4 Audit riskTeaching Requirements: Through the explanation in this chapter, students are required to understand the content of the audit engagement agreement; understand the relationship between the over

29、all 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 importance when preparing an audit plan, and consideration of importance when eval

30、uating 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：Audit importance and audit risk model.Difficult Points：The understanding of au

31、dit importance, the determination of the importance level, the audit risk model and the relationship between various elements.Chapter 5 Audit Evidence and Audit Work Paper5.1 Nature of audit evidence5.2 Audit procedures for obtaining audit evidence5.3 Letter5.4 Analysis procedures5.5 Audit work pape

32、rTeaching 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 characteristics; be familiar with the seven audit proc

33、edures 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 work papers. Through the practice of using th

34、e 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; correspondence; analysis procedures.Difficult Point

35、s：Analysis procedures and their applications.Chapter 6 Risk Assessment 6.1 Overview of risk assessment 6.2 Understanding the audited unit and its environment6.3 Internal control6.4 Assess the risk of major misstatementTeaching Requirements: Through the explanations in this chapter, students are requ

36、ired 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 Environmental risk assessment; m

37、aster 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 misstatementKey Points：Risk assessment procedu

38、res; understanding and assessment of internal control.Difficult Points：Understanding and evaluation of internal control; assess the risk of major misstatement.Chapter 7 Risk Response7.1 Overall countermeasures against major misstatement risks at the financial statement level7.2 Further audit procedu

39、res for the risk of major misstatement at the identified level7.3 Control test7.4 Substantive 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 m

40、isstatement 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 contr

41、ol 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 c

42、omprehensive 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

43、ive procedures. Chapter 8 Audit of Sales and Collection Cycle8.1 Characteristics of sales and collection cycle8.2 Internal control and control test of sales and collection cycle8.3 Substantive procedures for sales and collection cyclesTeaching Requirements: Through the explanation in this chapter, s

44、tudents are required to 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

45、 business income Common 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.

46、Key Points：Audit of operating income; audit of accounts receivable.Difficult Points：Audit response to main business income fraud; audit response to account receivable fraud. Chapter 9 Audit of Purchasing and Payment Cycle9.1 Features of the procurement and payment cycle9.2 Internal control and contr

47、ol testing of procurement and payment cycles9.3 Substantive 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

48、the key internal controls involved in the cycle; 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

49、the common methods and audit responses of account 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.Chapter 10 Inventory Audit10.1 Inve

50、ntory audit objectives and general audit procedures10.2 Inventory monitoring10.3 Inventory 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

51、 the general audit procedures for inventory audits; master the role of inventory monitoring; understand the basic requirements for formulating inventory monitoring plans; understand the development of inventory monitoring Matters that should be considered in the inventory plan; understand the basic

52、content of the inventory monitoring plan; familiar with the main procedures of the inventory monitoring; understand the handling of some special situations during the inventory monitoring; understand the valuation test procedures for inventory. Students are required to have the operational ability t

53、o participate in inventory monitoring, combined with the example of inventory management in Zhangzidao in the capital market, to understand the difficulties and countermeasures of inventory monitoring.Key Points：Establishment of inventory monitoring plan; implementation of inventory monitoring proce

54、dures.Difficult Points：Inventory monitoring procedures. Chapter 11 Audit of Monetary Funds11.1 Overview of Monetary Fund Audit11.2 Inventory cash audit11.3 Bank deposit auditTeaching Requirements: Through the explanations in this chapter, students are required to understand the audit objectives of m

55、onetary fund audits; master the internal control system of monetary funds; understand the main audit procedures of inventory cash audits; master the audit of inventory cash; understand the main audit procedures of bank deposit audits; master banks Deposit letter of credit, including the choice of le

56、tter of credit, the scope of letter of credit, the main content of letter of credit, etc. Combining the capital market Kangmei Pharmaceutical Co., Ltd. and Kangde New Companys case of counterfeiting of monetary funds, understand the common methods and countermeasures of monetary capital fraud.Key Po

57、ints：Audit of cash in stock; audit of bank deposits.Difficult Points：Audit of cash in stock; audit of bank deposits. Chapter 12 Audit Report 12.1 Overview of the audit report 12.2 Formation of audit opinion12.3 Basic content of the audit report12.4 Communicate key audit matters in the audit report12

58、.5 Non-unqualified audit report12.6 Add emphasis and other matters to the audit reportTeaching Requirements: Through the explanation in this chapter, students are required to understand the role of the audit report; understand the matters to be considered before the audit opinion is formed; master t

59、he basic content of the audit report; understand the key audit matters communicated in the audit report; master the issuance of unqualified opinions, reserved opinions, Negative opinions, conditions that cannot be expressed, and the formation of non-unqualified audit reports; understand what circums

60、tances should add emphasized items to the audit report, and under what circumstances should other items be added to the audit report. Through learning, students should be familiar with the writing of audit reports. Key Points：Formation of audit opinion; basic content of audit report; non-qualified a