The Principle of Auditing
spContent=In this course, we focus on CPA auditing. We explain the basic priniciples of auditing and use the simple words and examples to explain the concepts, and the students can understand the professional concepts of auditing and bring up auditing thinking after learning.
—— 课程团队

There are ten chapters in this course referring the basic principles of auditing and big data concepts. Although  this course focuses on the main concepts and contents of CPA auditing, the students can understanding governmental auditing and internal auditing easily after learning this course. At the beginning of each chapter, we first show the learning objectives to the students, and at the ending of each chapter, we show the summary chart and professional auditing terms to the students. The students also can review the main contents of each chapter by doing exercises at the end of each chapter. After learning this course, the students can understand the professional concepts of auditing and bring up auditing thinking. The captions are both in English and in Chinese, so you do not need to worry about your English!

  1. master the basic concepts and knowledge of auditing;

  2. bring up the auditing thinking.


The students may have or may not have knowledge of basic principles of accounting.


  1. Performance Evaluation

    Unit Test, total 10 times, accounting for 35%

    Final Test, total 1 time, accounting for 45%

    discussion, accounting for 20%.The grade of class discussion is assessed by the number of effective replies in the "class communication area". If the number of valid replies reaches 10 or more times, a full score of 10 points will be obtained, which will be included in the total score.If the number of valid replies is 9, 9 points will be obtained and included in the total score,and so on.Note: only valid replies in the "classroom communication area" will be included in the score, and those in other discussion areas will not be included in the score.

  2. Performance requirement

    If the total score is 60-84, you can obtain the qualification certificate of this course;

    Those with a total score of 85 or above can obtain a certificate of excellence in this course.

  3. Assignment and final test description

    All topics of this course are single choice, multiple choice, and judgment questions.


Rick HayesPhilip WallageHans Gortemaker. Principles of Auditing: An Introduction to International Standards on Auditing (3rd Edition) [M]Pearson2015.

O.Ray Whittington, Kurt Pany. Priniciples of Auditing & Other Assurance Services (Twenty First Edition) [M]. McGrawHill, 2018.

International Auditing Standards.


1. If my english is not good, can I learn this course?

yes ,you can. we explain all the contents in English, but the captions include Chinese and English.

2. Can the content of this course adapt to the situation in China?

Sure. The basic concepts and contents of CPA auditing are same both in China and in Foreign countries.