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1、Syllabus of the Experiment CourseAuditSimulation ExperimentExperiment Course NameAuditSimulationExperimentCourse CodeExperimentCoursesTotal Credits0.5Total Number ofExperiments11Compulsory _11,Optional 0Total CourseHours20ExperimentHours20PrerequisitesAuditingTarget MajorAccountingMoral Education an

2、d Character Cultivation.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 development in China, with the resea

3、rch 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 l

4、aws 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 an

5、d 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

6、 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, int

7、egrating 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

8、 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

9、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

10、put forward suggestions for improvement.Experiment1-1 1Seeking truth from facts, integrating theory with practice, advancing with the timesHSummary ofExperimentalProjectsNo.Experiment NameExperimentHoursExperimentTypeAbstractCourseTypeSupportingExperimental TeachingObjectives1Audit planning2comprehe

11、nsiveMake 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, prepar

12、e 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 auditofprodu

13、ct 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 cycle1compre

14、hensiveBe 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

15、 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

16、 EvaluationCourseObjectives(Indices)AssessmentContentAssessment Formats and Proportion ( % )GradingExperimentPreparationExperimentAttitudeOperationAbilityAnalysisAbilityExperimentReportProportion(%)Professional competence (Index4.2)Experiment 1-111055107025Decision-makingability (Index 5.2)Experimen

17、t 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