There are ten chapters in this course referring the basic principles of auditing and big data concepts. Although this course focuses on the main concepts and contents of CPA auditing, the students can understanding governmental auditing and internal auditing easily after learning this course. At the beginning of each chapter, we first show the learning objectives to the students, and at the ending of each chapter, we show the summary chart and professional auditing terms to the students. The students also can review the main contents of each chapter by doing exercises at the end of each chapter. After learning this course, the students can understand the professional concepts of auditing and bring up auditing thinking. The captions are both in English and in Chinese, so you do not need to worry about your English!
Overview
Syllabus
- Chapter One: The Role of the Public Accountant
- 1.1 Assurance Services and Attestation
- 1.2 Financial statement audit
- 1.3 Classification of audit
- 1.4 CPA firms
- Chapter Two: Professional Standards
- 2.1 Auditing standards
- 2.2 Elements of Quality Control
- Chapter Three: Professional Ethics
- 3.1 Independence
- 3.2 Other components of Professional Code
- Chapter Four: Legal liability
- 4.1 Primary Sources of CPA Liability
- 4.2 Common Law and Statutory Law
- 4.3 The measures to prevent litigations
- Chapter Five: Audit Evidence and Documentation
- 5.1 Audit risk
- 5.2 Financial statement assertions
- 5.3 audit evidence
- 5.4 Audit procedures
- 5.5 Audit Documentation:
- Chapter Six: Audit Plan
- 6.1 Plan the audit
- 6.2 Obtaining an understanding of the client and its environment
- 6.3 Assess the Risk of Material Misstatement and Design Further Audit Procedures
- Chapter Seven: Internal Control
- 7.1 The definition and elemets of Internal Control
- 7.2 Document internal control
- 7.3 Test of Control:
- Chapter Eight: Completing the Audit
- 8.1 Audit procedures completed near the end of field work
- 8.2 Loss Contingency
- 8.3 Subsequent Events
- Chapter Nine: Audit Report
- 9.1 The types of audit reports
- 9.2 Issuance of differnt audit opinion in different situations.
- Chapter Ten: Big Data Audit
- 10.1 The concept of big data
- 10.2 The applications of big data audit
- 10.3 Big data analysis
- Final exam
Taught by
Li Yuedong
