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Auditing Foundation
Release Date: 2017-09-221. Basic Course Information
Course Code：023053
Course Name：Auditing Foundation
Course Type：Specialty Course
Periods：48
Credits：3
Target Students：Undergraduates Majoring in Auditing
Assessment：Examination
Preparatory Courses：Intermediate Financial Accounting, Advanced Financial Accounting, Financial Management
2. Brief Course Introduction
On the basis of mastering Financial Accounting, this course introduces the basic conceptions, principles, methods and procedures of modern audit, mainly including the history of audit development, the concepts of audit its function and objective. It also tells about the classes of audit, the criterias of audit, audit crisis and emphasis of audit, audit evidence, the audit methods and audit procedure, internal controlling system and the conceptions of compliance test and the substantiality test, etc., and will also tell how to edit the manuscript of audit working papers and the concrete edition of audit report.