【专业必修课】审计学(F8英文)

2018年12月18日
课程代码:31130284E
课程名称:审计学(F8英文)
Auditing
开课学院(部、中心):
课程性质:专业必修课       学分数:       3
总学时:72          讲授学时:  72        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:
审计与认证业务课程基本上包括五个部分。该课程首先阐述了内部和外部认证的本质、目标和范围,包括法定审计,监管环境,并介绍了有关审计和认证业务的治理和职业道德。随后,该门课程涵盖了包括内部控制范围在内的与财务报表审计相关的一系列领域。这些领域包括评估内部控制,审计证据以及对财务报表的审查。除了最后的审查程序,该课程的最后一个部分集中在包括法定审计报告格式和内容在内的审计报告报告。
这门课程主要包括以下几个部分:
1. 审计框架和监管
2. 规划和风险评估
3. 内部控制
4. 审计证据
5. 审查和报告本门课程的目的是加深学生对实施认证业务过程的理解和其在专业监管框架内容中的应用。
The Audit and Assurance is essentially divided into five areas. The course starts with the nature, purpose and scope of assurance engagements both internal and external, including the statutory audit, its regulatory environment, and introduces governance and professional ethics relating to audit and assurance. It then leads into planning and risk assessment audit. The course then covers a range of areas relating to an audit of financial statements including the scope of internal control. These include, evaluating internal controls, audit evidence, and a review of the financial statements. In addition to final review procedures, the final section  concentrates on  reporting, including the form and content of the statutory audit report.
The main content of this course mainly includes the following parts:
A. Audit framework and regulation
B.  Planning and risk assessment
C. Internal control
D. Audit evidence
E. Review and reporting
The aim is to develop knowledge and understanding of the process of carrying out the assurance engagement and its application in the context of the professional regulatory framework.
修读对象及要求 
会计学专业(国际会计方向——英会)本科大三学生