Auditing is a specialized course designed to cultivate students' theoretical level and ability of analysis and judgment. This course mainly introduces the basic theories and methods of audit of certified public accountants, including the history of audit generation and development, professional standard system of certified public accountants, audit practice of various business cycles and audit reports, etc. Through the study of this course, students can master the basic theory, basic methods and basic skills of auditing, help students to systematically grasp the specific auditing techniques and methods of financial auditing, guide students to form good auditing thinking, and enhance their awareness of handling audit business with modern auditing concepts.
Overview
Syllabus
- 1 Introduction
- 2 Certified public accountants, public accounting firms and institutes of certified public accountants
- 3 Professional Standards for Certified Public Accountants
- 4 Legal Liability of Certified Public Accountants
- 5 Audit objectives and their achievement
- 6 Audit Evidence and Audit Working Paper
- 7 Planning Audit Work
- 8 The risk assessment
- 9 Risk response
- 10 The audit sampling
- 11 Sales and collection cycle audit
- 12 Procurement and payment cycle audit
- 13 Inventory and warehouse cycle audit
- 14 Financing and investment cycle audit
- 15 Audit of monetary assets
- 16 Put an end to the audit
- 17 The audit report
- The final exam
Taught by
Raobin, Liao Yi-gang, Dana Chen, Yang Shuhuai, and Wu Zhibin
