Class Central is learner-supported. When you buy through links on our site, we may earn an affiliate commission.

XuetangX

Auditing Fundamentals and Practices(审计基础与实务)

Shaanxi Vocational and Technical College via XuetangX

Overview

1. Use the "Belt and Road" Vocational Education Alliance course sharing platform to promote the "going out" of courses

In the whole design process, we will use the audit practice case database, audit practice online course resource package, China-Ukraine audit practice operation manual and other related materials, and use the "Belt and Road" Vocational Education Alliance course sharing platform to share the course research results. It can also be used as a reference for other disciplines.


2. Realize the independent financial control (inspection) function through the audit courses,

The course enables students to better grasp the following contents by absorbing relevant laws, regulations and guidance documents, international audit standards, professional ethics of auditors and special education literature:

· Master the professional terms of audit activities (audit language);

· Master the theoretical basis of the audit function as an independent financial control institution, and establish the audit process;

· Master the audit plan, perform separate audit procedures, and improve the practical skills of audit services.


3. Build replicable curriculum standards for countries along the "Belt and Road" routeIn the formulation of the standard content, students will take it as the main body, task training and ability goal as the principle, to realize the integration of skills, knowledge-body, teaching, learning and doing, and integrate professional ability, method ability and social ability into the students' "ability training process".

In the process of standard formulation, the standards should be guided by educational policy as the direction, market positioning as the goal, and replicable principle, and first complete the countries along the routes (the first step will be Valeri, doctor of Ukrainian economics and leader of international economics. Daniel) experts to complete course teaching standard division basis, gradually complete the student teaching plan, objectives, process, results of each quantitative standard, then complete teacher training process teaching quantitative standard for enterprise recognition of the teaching results of documents and local teaching unit approval documents to strengthen the standard stability and sustainability.


Syllabus

  • Chapter 1 Western Audit
    • 1.1 Audit basis
    • 1.2 Audit direction
    • 1.3 Professional Quality of Auditor
    • 1.4 Risk Assessment
    • 1.5 Audit Plan
    • 1.6 Monetary Capital Audit (I)
    • 1.7 Monetary Capital Audit (II)
    • 1.8 Production and Inventory Audit (I)
    • 1.9 Production and Inventory Audit (II)
    • 1.10 Fixed Assets Audit (I)
    • 1.11 Fixed Assets Audit (II)
    • 1.12 Fixed Assets Audit (III)
    • 1.13 Liability Audit (I)
    • 1.14 Liability Audit (II)
    • 1.15 Owner's Equity Audit (I)
    • 1.16 Owner's Equity Audit (II)
  • Chapter 2 Professional Ethics
    • 2.1 Audit Environment
    • 2.2 Responsibilities of Certified Public Accountant
    • 2.3 Basic Principles and Conceptual Framework of Professional Ethics
    • 2.4 Requirements for Independence of Audit Engagements
  • Chapter 3 Audit Expertise
    • 3.1 Audit Objectives and Audit Process
    • 3.2 Audit Significance and Risk Misstatement
    • 3.3 Audit Evidence
    • 3.4 Audit Sampling
    • 3.5 Audit Working Papers and Audit Files
  • Chapter 4 Practice of Audit Skills
    • 4.1 Acceptance of Engagement Entrustment and Planning Audit
    • 4.2 Risk Assessment
    • 4.3 Risk Response
    • 4.4 Audit of Various Transactions and Account Balances
    • 4.5 Completion of Audit Work and Preparation of Audit Report
    • 4.6 Practice
  • Final Exam

    Taught by

    Zhang Hong, Yang Minru, Wu Ningning, Huyan Qiurui, and Даниленко Валерий

    Tags

    Reviews

    Start your review of Auditing Fundamentals and Practices(审计基础与实务)

    Never Stop Learning.

    Get personalized course recommendations, track subjects and courses with reminders, and more.

    Someone learning on their laptop while sitting on the floor.