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!
The students may have or may not have knowledge of basic principles of accounting.
Rick Hayes,Philip Wallage,Hans Gortemaker. Principles of Auditing: An Introduction to International Standards on Auditing (3rd Edition) [M].Pearson,2015.
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.