Advanced auditing theories and practice

Release Date: 2017-09-21

Course Name	Advanced auditing theories and practice						Course Number
Course Semester	The second semester		Course Time		54			Credit	3
Course Type	☑Obligatory Courses □Elective Courses
Institute	Accounting institute			Applicable Major	MPAcc
Assessment method	☑Examination □ Test
Advanced courses	Management, Accounting, Auditing , Intermediate financial accounting
Teacher	Liu Guochang, Xing fengyun
Teaching Objectives
The curriculum plan of "advanced auditing theories and practice" is made for graduate students who have mastered the Accounting course. This course is mainly for postgraduate education and the training target is teaching advanced auditing theories and practice of related content. Taking part in this course, students are required to possess the basic knowledge of accounting, auditing and financial management. Students are required to have the relative system and more in-depth theoretical basis, in the sense of professional practice. (1)Systematically understand the basic theory and method of audit, master the relevant senior audit theory knowledge, advanced audit skills and practical operation. (2) Systematically understand the government audit, internal audit, how certified public accountants audit the related problems and academic issues; (3) Master the basic methods and skills of audit theory research and solving audit practice.
Teaching Contents
The course covers two major parts: one is the basic theory and method of audit, the other is the theory and practice of government audit, internal audit and CPA audit. Specifically include: (1) An overview of audit theory. The purpose and method of the research on the audit theory, the structure of audit theory, the understanding of the basic issues of audit. (2) Audit objectives. Audit objective system, the development and evolution of the independent audit objectives, the modern audit objective analysis. (3) Audit object problem. The significance and content of the audit object, the different views of the audit object, analysis on the object of government audit in China. (4) National Audit and national governance issues. The function of national audit, the function of national audit, the path of realization of the function of national audit, the audit of economic responsibility, performance audit. (5) Internal audit and corporate governance. Internal audit of the basic functions, the internal audit of enterprise groups, the target location and mode choice, internal audit, internal control and corporate governance, etc.. (6) Risk oriented internal audit. Risk oriented internal audit background, risk oriented internal audit essence and requirements, the internal audit mechanism of the positioning of thinking. (7) Analysis of internal audit function. The internal audit function of the demand analysis, internal audit in corporate governance in the value added functions, internal audit case analysis. (8) The analysis of the CPA industry in China. (9) The case of the legal liability of Certified Public Accountants. (10) The case of CPA in audit.
Outline Designer		Liu Guochang, Xing fengyun				Date