审计学课程简介英文版.docx

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1、Course IntroductionAuditingCourse Name： AuditingCourse Code：Prerequisites ： Management Accounting; Intermediate Financial Accounting; Advanced FinancialAccounting; Accounting Information System; Operation Management; Tax Law, etc.Follow-up Courses： Audit simulation experimentBilingual Teaching or No

2、t： NotCredits： 3Total Credit Hours： 48Lecture Hours： 48Experiment Hours： 0Programming Hours： 0Practice Hours： 0School ： Business SchoolTarget Major： Accounting ProfessionalCourse DescriptionAuditing is a core professional course in accounting. The course is based on the theory and practice of auditi

3、ng financial statements of certified public accountants. It also introduces the basic theories of government audit and internal audit. In the theory and practice of certified public accountants financial statements auditing, modern risk-oriented auditing is the main line, introducing planned auditin

4、g 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 enable students to understand the role of audit in the market economy, master the basic concepts, basic methods and basic audit procedures of audit

5、, understand the development and evolution of modern audit theory and rules, and at the same time to cultivate students passion for auditing career and the ability to audit practice.Course ResourcesTextbooks：China Certified Public Accountants Association. Audit |M. Published by Economic Science Pres

6、sBibliography：Alvin A. Allens, Randall J. Elder, etc. Auditing Integration Method (14th Edition, English original); Tsinghua University Press, 2014Reading Materials：1. Website of the Chinese Institute of Certified Public Accountants Website of China Internal Control Association 2. China Accounting Vision Website Website of China Internal Audit Association