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Auditing for Certified Public Accountants
Release Date: 2017-09-221. Basic Course Information
Course Code：029253
Course Name：Auditing for Certified Public Accountants
Course Type：Specialty Course
Periods：48
Credits：3
Target Students：Undergraduates Majoring in Accounting
Assessment：Examination
Preparatory Courses：Intermediate Financial Accounting, Advanced Financial Accounting, Financial Management, Auditing Foundation
2. Brief Course Introduction
This course is aimed at further teaching the theories, methods and procedures of business enterprise auditing for finances and expenditures, based on the basic knowledge and skills of audit acquired on previous courses. The course includes items, assets, and monetary funds, accounts receivables, stock, short-term and long-term investments, fixed assets, immaterial assets etc., accountable and the materiality test of owner equity. Eemphasis is put on the accountable test and the materiality test of items of income, cost and expense which mainly includes the current situation and legality of the operating income audit, other operating incomes, investment gains, non-operating incomes, operating costs, other operating costs, distribution and financial costs, non-operating expenses etc..