【专业必修课】审计

2018年12月17日
课程代码:31130283
课程名称:审计
Auditing
开课学院(部、中心):
课程性质:专业必修课       学分数:       3
总学时:54          讲授学时:  54        实验学时:  0
预修课程:中级财务会计、高级财务会计
课程主要内容:
《审计》是一门综合性很强应用学科。其职业风险极大,对社会负有极大责任,本课程在讲述审计的基本理论、基本技能和基本方法的基础上,将注册会计师的职业判断、职业道德和法律责任、审计重要性、审计风险、审计质量控制等观点自始自终体现在整个教学过程中。本课程主要内容包括:注册会计师执业准则、职业道德和法律责任、审计目标、审计证据、审计工作底稿、计划审计工作、审计重要性、审计风险、审计抽样、审计报告、审计实务等内容。
"Audit" is the discipline of a highly integrated application. The audit has high career risk and has a great responsibility for the society. This course elaborates the basic theory, basic skills and basic methods about audit and embodies the thought of the certified public accountant’s professional judgment, professional ethics and legal responsibility, the importance of the audit, the audit risk and the audit quality control in the whole process of teaching. The main content in this courses includes: certified public accountant practice guidelines, professional ethics and legal responsibilities, the audit objectives, audit evidence, the audit working papers, planning the audit work, the importance of the audit, audit risk, audit sampling, the audit report, audit practice and so on.
修读对象及要求 
会计学专业本科大三学生