【专业必修课】审计学(M7 英文)

2018年12月18日
课程代码:31131454E
课程名称:审计学(M7 英文)
Audit and Assurance (M7)
开课学院部、中心):
课程性质专业必修课       学分数:       4
总学时:72          讲授学时:  72        实验学时:  0
预修课程:财务会计1 (M1 英文)财务会计2 (M5.1 英文)财务会计3 (M5.2 英文)
课程主要内容:
该门课程主要介绍外部审计的概念和程序,主要内容包括:执业准则、职业道德和法律责任,审计目标、审计证据和审计工作底稿,计划审计工作、审计重要性和审计风险,内部控制,审计抽样,计算机审计,销售与收款循环审计和采购与付款循环审计,存货和非流动资产审计、生产与工资循环审计和投融资循环审计,长期负债与所有者权益审计,以及终结审计等内容。
Audit and Assurance (M7) introduces the concepts and procedures of external auditing and the major contents of Audit and Assurance (M7) include:
Ÿ Professional standards, ethics, and legal liabilities
Ÿ Audit objectives, evidence, and documentation
Ÿ Planning, materiality, and risk
Ÿ Internal control
Ÿ Audit sampling
Ÿ Computer auditing
Ÿ The auditing of revenue and collection cycle, and acquisition and expenditure cycle
Ÿ The auditing of inventory and non-current asset balances, production and payroll cycles, and finance and investment cycle
Ÿ The auditing of long-term debt, and shareholders’ equity balances,
Ÿ Completing the audit.
修读对象及要求 
会计学专业(国际会计CPA方向)本科大三学生