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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 Certified Public Accountant
Assessment：Examination
Preparatory Course：Intermediate Financial Accounting, Financial Management, Auditing Foundation
2. Brief Course Introduction
This course is about the meaning, the appearance and the development of computerized audit and the computerized audit professionals' requirements. It is classified into the objectives, procedures, methods, techniques, utilities, plan, and essentiality, auditing risk, internal control and audit evaluation under computerized information system. It also includes the capturing, collecting and evaluation of evidence of computerized audit, the exploitation on applied accounting software and the composition of computerized paper and report. Some accounting software is also introduced.