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Computerized Auditing
Release Date: 2017-09-221. Basic Course Information
Course Code：023033
Course Name：Computer Auditing
Course Type：Specialty Course
Periods：48
Credits：3
Target Students：Undergraduates Majoring in Accounting
Assessment：Examination
Preparatory Course：Intermediate Financial Accounting, Financial Management, Auditing Foundation
2. Brief Course Introduction
This course is about the meaning, appearance and development of computerized audit and the computerized audit professionals' requirements.It classifies: objectives, procedures, methods, techniques, utilities, plans, and essentiality, auditing risk, internal control and audit evaluation under the computerized information system. It also includes the capturing, collecting and evaluation of evidence of computerized audit, the exploitation of applied accounting software and composition of computerized papers and reports. Accounting software is also introduced.