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Auditing（I）
Release Date: 2017-09-221. Basic Course Information
Course Code：029403
Course Name：Auditing（I）
Course Type：Specialty Course
Periods：48
Credits：3
Target Students：Undergraduates Majoring in Certified Public Accountant
Assessment：Examination
Preparatory Course：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 procedure of modern audit, mainly including the history of audit development, the conceptions of audit and its function and objective. It also tells about the class of audit, the criterion of audit, the crisis of the audit and emphasis of audit, the 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 etc.