审计学A教学大纲.docx

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1、审计学A教学大纲课程编号：10014016课程名称：审计学A/Auditing A学分：4.5学时：72适用专业：会(合作培养)建议修读学期：第六学期开课单位：商学院会计系先修课程：基础会计学、中级财务会计、成本会计学、财务管理学一、课程性质、目的与任务审计学是会计学专业的核心课程，也是该专业学生的必修课程。通过该课程的教学,力求使学生学会观察问题、分析问题、解决问题。(对应毕业要求：2,5)二、教学内容、基本要求及学时分配课程内容教学 要求重点 ()难点 (A)学时 安排备注Chapter 1. The Role of the Auditors4What does an auditor do

2、?B1Why do we need auditors?A1Types of Attest EngagementCA1Types of auditsB1Chapter 2: Professional Standard4GAAS/Quality control mechanismsB1Expectation GapA1Audit report and Auditors responsibilitiesAA2Chapter 3: Professional Ethics4Recent development in professional ethicsAA2Summary of rules of co

3、nductB1What happens if a member violates the AICPA Code?A1Chapter 4: Liability of Auditors4Current TrendB2CPAs liability to Third Parties under Common Law and under Statutory LawA2Chapter 5 Audit Evidence and Documentation4Types of EvidenceAA2Working papersA2Chapter 6: Planning the Audit4Client Acce

4、ptance and retentionAA2Audit PlanningB1Audit RiskC1Chapter 7: Internal Control4What is internal control system?A1Components of internal control systemB1How to examine internal control systemBA2Chapter 8: Audit Sampling4ampling for test of controlB2Sampling fbr substantive testsA2Chapter 9: Auditors

5、Report4Structure of Audit ReportA1Audit opinionAA2Unqualified opinions with explanatory paragraphsA1Chapter 10. Cash and Financial Investments4CashAA2Financial InvestmentsAA2Chapter 11. Accounts Receivable, Notes Receivable, and Revenue4ReceivablesB2Audit Program for Receivables and RevenueAA2Chapte

6、r 12. Inventories and Cost of Goods Sold4Sources and Nature of Inventories and Cost of Goods SoldB0.5The Auditors1 Approach to Auditing Inventories and Cost of Goods SoldA1Internal Control over Inventories and Cost of Goods SoldB1Audit Working Papers for Inventories and Cost of Goods SoldA0.5Audit P

7、rogram for Inventories and Cost of Goods SoldAA1Chapter 13. Property,Plant,and Equipment:Depreciation and Depletion4Audit of Property,Plant5and EquipmentAA2DepreciationAA2Chapter 14. Accounts Payable and Other Liabilities4Accounts PayableA2Other LiabilitiesBA2Chapter 15. Debt and Equity Capital4Inte

8、rest-Bearing DebtBA2Equity CapitalBA2Chapter 16. Auditing Operations and Completing The Audit4Auditing OperationsCA2Completing The AuditBA2（教学基本要求：A-熟练掌握；B-掌握；。了解）三、建议实验（上机）项目及学时分配无四、教学方法与教学手段因为本课程为双语教学，要求教学中使用多媒体教学。在教学中要适当插入案例，以深 化学生理论联系实际的能力。五、考核方式与成绩评定标准闭卷考试，平时成绩40%,期末考试成绩60%六、教材与主要参考书目1、Principles of Auditing and Other Assurance Service， O.Ray Whittington and Kurt pany 机械工业出版社，2003.12、审计学，、，合肥工业大学出版社，2014.93、审计，中国注册会计师协会，20164、审计，刘明辉，东北财经大学出版社，2011.4七、大纲编写的依据与说明1、编写大纲的指导思想：根据本专业的特点，结合我国当前审计发展的理论与实际编 写本大纲。2、本大纲是依据本科会计学专业（合作）培养目标和教学计划编写的，具有新颖性和前瞻 性，强调对学生综合能力和创新能力的培养。