Academics
Accounting
Auditing theory and method
Release Date: 2017-09-21| Course Name | Auditing Theory and Method | Course Number | S3203003 | |||||||||
| Course Semester | The second semester | Course Time | 54 | Credit | 3 | |||||||
| Course Type | √ Obligatory Courses □ Elective Courses | |||||||||||
| Institute | Accounting institute | Applicable Major | Accounting | |||||||||
| Assessment method | √ Examination □ Test | |||||||||||
| Advanced courses | Management, Accounting, Internal control, Economic law | |||||||||||
| Teacher | Liu Guochang, Zhao Guoyu | |||||||||||
| Teaching Objectives | ||||||||||||
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The curriculum plan of "Audit Theory and Method" is prepared for graduate students who have mastered the course of accounting, management and economic law. The course uses the thematic, case analysis and other forms of teaching, focusing on the audit of the contemporary and cutting-edge issues. The purpose of the course is to let students master the basic principles and methods of audit, and guide students to know the actual problem from the theoretical level to further deepen understanding, integration of various new skills in the discipline, to grasp the basic audit skills. Through taking part in the course, students meet the following requirements. (1)Systematically understand the basic theory and method of audit, master the relevant senior audit theory knowledge, advanced audit skills and practical operation. (2) Closely tracking the development of domestic and international audit theory and audit practice, and fully grasp the relevant disciplines, laws and regulations, economic policies, scientific and technological changes (3) Master the basic methods and skills of audit theory research and audit practice. |
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| Teaching Contents | ||||||||||||
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This course is made up of three parts. The first part is the theory and method of audit. Including: (1) An overview of audit theory. The purpose and method of the research on the audit theory, the significance of the structure of audit theory, the understanding and development of the audit of the problem; (2) Audit objectives. Audit objective system, the development and evolution of the independent audit objectives, the modern audit objective analysis. (3) Audit object. The significance and content of the audit object, the different views of the audit object. (4) The analysis of the CPA industry in China; (5) The cause of the legal liability of Certified Public Accountants; (6) The case of CPA in audit. The second part is the study of auditor behavior. Including: (1) Audit independence. The economic interpretation of audit independence, the influence of audit independence. (2) Auditor behavior. The theoretical basis of the audit behavior, the general analysis of the auditor behavior, auditor behavior and audit quality; (3) Audit opinion and capital market. Audit opinion information content, audit supply and demand analysis, audit opinion purchase; (4) Audit collusion. The formation mechanism of audit collusion, the early warning mechanism of audit collusion, and the preventive measures of audit collusion. The third part is the research of audit and writing of the thesis. Including: audit related literature collection method, literature review writing, normative research and empirical research method, frontier problems of audit research. |
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| Outline Designer | Liu Guochang, Zhao Guoyu | Date | ||||||||||