审计模拟实验课程教学大纲英文版.docx

Syllabus of the Experiment CourseAuditSimulation ExperimentExperiment Course NameAuditSimulationExperimentCourse CodeExperimentCoursesTotal Credits0.5Total Number ofExperiments11Compulsory _11,Optional 0Total CourseHours20ExperimentHours20PrerequisitesAuditingTarget MajorAccountingMoral Education and Character Cultivation.Independence, objectivity, and impartiality are the core content of CPA's professional ethics, and this content runs through in the teaching process. From the perspective of the audit discipline's role in the development of innovation-driven development 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 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.Experimental Teaching Objectives ：Course Objective 1. Professional competence.Course Objective 2. Decision-making and judgment ability.Course Objective 3. Ability to analyze problems.Course Objective 4. Practical ability.Supporting for Graduation RequirementsCourseObjectivesGraduationRequirementsIndices and Contents S upporting for Graduation RequirementsExperiment ContentIdeological and Political IntegratedLevel ofSupportIndicesContents1Professional competence4.24-2. Mast er the basic methods of financial management and internal control, design the project implementation and evaluation plan, and do thewhole process monitoring before, during and after the project.Experiment1-1 1Seeking truth from facts, integrating theory with practice, advancing with the timesH2Decision-making andjudgment ability.5.25-2. Mast er the basic theories and methods in the auditing field, familiar with audit ing techniques and processes; master the basic theories and methods in thetax law and related fields, and be familiar with tax business operations and processing.Experiment1-1 1Seeking truth from facts, integrating theory with practice, advancing with the timesH3Ability to analyze problems.6.16-1. Mast er the basic practical ability of the accounting professional courses, and be able to operate related businesses proficiently.ExperimentM 1Seeking truth from facts, integrating theory with practice, advancing with the timesH4Practical ability.3.23-2. Masterknowledge 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.Experiment1-1 1Seeking truth from facts, integrating theory with practice, advancing with the timesHSummary ofExperimentalProjectsNo.Experiment NameExperimentHoursExperimentTypeAbstractCourseTypeSupportingExperimental TeachingObjectives1Audit planning2comprehensiveMake audit plan anc prepare corresponding working papers.Compulsoiy1、 2、 3、 42risk assessment2comprehensiveCondu ctriskassessment and prepare corresponding working papers.Compulsory1、 2、 3、 43Audit of sales andcollection cycle2comprehensiveFamilia r with sales and collection cycle audit, prepare the corresponding working paper.Compulsoiy1、 2、 3、 44Audit of procurementand payment cycle2comprehensiveFamilia r with the auditofpurchase anc payment cycle, prepaie the corresponding workingCompulsory1、 2、 3、 4paper.5Generation and inventorycycle audit2comprehensiveFamilia r with the auditofproduct ion and inventoiy cycle, prq)aie the correjponding working paper.Compulsory1、 2、 3、 46Audit of investment andfinancingcycle1comprehensiveFamilia r with the auditofin vest and financing cycle, anc pr 叩 arethecorresponding working paper.Compulsory1、 2、 3、 47Audit of employee and salary cycle1comprehensiveBe familiar with the audit of employee anc salary cycle, and prepare corresponding working papers.Compulsoiy1、 2、 3、 48Audit of monetary funds2comprehensiveBefamiliar with the audit of monetaryCompulsoiy1、 2、 3、 4funds anc prepare the corresponding working papers.9Preparation of auditvariance adjustment table2comprehensivePrepare audit variance adjustment tableCompulsory1、 2、 3、 410Preparation of trialbalance2comprehensivePreparetrial balanceCompulsory1、 2、 3、 411Preparation of auditreport2comprehensivePrepara tion of audit reportCompulsory1、 2、 3、 4Experiment Assessment and Achievement EvaluationCourseObjectives(Indices)AssessmentContentAssessment Formats and Proportion ( % )GradingExperimentPreparationExperimentAttitudeOperationAbilityAnalysisAbilityExperimentReportProportion(%)Professional competence (Index4.2)Experiment 1-111055107025Decision-makingability (Index 5.2)Experiment 1-111055107025Problem analysisability (Index 6.1)Experiment 1-111055107025Practical ability(Index 3.2)Experiment 1-111055107025Total10551070100Experimental Textbooks and BibliographyTextbook: China Certified Public Accountants Association. Audit M. Published by Economic Science PressBibliography: Alvin A. Allens, Randall J. Elder, etc. Auditing Integration Method (14th Edition, English original);Tsinghua University Press, 2014Reading material: None