Auditing is a social discipline that specializes in studying audit theory and methods, exploring the laws of audit development, and effectively supervising economic activities. Certified public accountant audit, also known as independent audit, refers to the economic activities in which certified public accountants accept commissions and independently perform business in accordance with the law, and provide professional services to society for a fee. The establishment of the registered accountant design system is an inevitable requirement for China to implement reform and opening up, establish a socialist market economy system, and play an important role in maintaining the orderly and stable securities market, promoting reform and opening up, and economic development.

Auditing organically integrates important parts of internationally recognized audit concepts, helping students understand audit decisions and evidence collection in today's complex international audit environment. The course mainly follows the clues of financial statement auditing by certified public accountants, and adopts a fully English teaching method to introduce the basic norms, principles, and practices of American auditing standards and Chinese auditing standards. It covers the basic content of auditing principles and auditing practices, especially the theory and practice of IPO business.

The course aims to cultivate students' basic theoretical literacy and practical operational skills in auditing, based on the latest developments and auditing standards in auditing theory and practice, with modern risk oriented auditing concepts as the core and services provided by certified public accountants as the foundation. It comprehensively and systematically introduces the basic theories and practices of modern auditing.

The course emphasizes the explanation and argumentation of basic theories and methods, and provides comprehensive argumentative explanations on the level of audit importance, risks and their evaluation, establishment and implementation of internal control systems, analytical reviews, control testing, substantive procedures, as well as various transaction cycles and their operational processes.

The characteristics of this course are:

 (1) Internationalization: The course adopts an all English teaching mode, taking into account the needs of domestic and foreign learners, and organically integrating important parts of internationally recognized audit concepts to help students understand audit decisions and evidence collection in today's complex international audit environment. Through course learning, students will understand the concepts and English expressions related to auditing, broaden their international perspective, and cultivate business elite thinking. 

(2) Transportation characteristics: This course closely follows the school running orientation, integrates the course content and explanation with the characteristics of transportation and engineering enterprises, highlights the characteristics of rail transit, pays attention to the audit characteristics of transportation and engineering enterprises, adds transportation columns, and serves the two strategies of "transportation power" and "the Belt and Road". 

(3) Academic features: This course focuses on the preparation and explanation of empirical methods in auditing, and adds classic literature for intensive reading, providing a foundation for further academic research for domestic and foreign learners.

  审计学是一门专门研究审计理论和方法，探索审计发展规律，对经济活动进行有效监督的社会学科。注册会计师审计也称独立审计，是指注册会计师依法接受委托、独立执行业务，有偿为社会提供专业服务的经济活动。注册会计师设计制度的确立是中国实行改革开放，建立社会主义市场经济体制的必然要求，对维护证券市场有序稳定、促进改革开放和经济发展发挥了重要作用。

  《Auditing》（审计学）有机整合国际公认审计概念中的重要部分，帮助学生理解当今复杂的国际审计环境下的审计决策和证据收集。课程主要按照注册会计师财务报表审计的线索展开，采用全英文教学方式，介绍了美国审计准则和中国审计准则的基本规范、原理和实践，涵盖了审计学原理和审计实务的基本内容，特别增加了IPO业务的理论与实践。

  课程以培养学生的审计基本理论素养及实际操作技能为目标，以审计理论与实务的最新发展及最新审计准则为依据，以现代风险导向的审计理念为核心，以注册会计师提供的服务为基础，全面系统地介绍了现代审计的基本理论和实务。

  课程强调对基础理论、基本方法的解释和论证，对审计重要性水平、风险及其评价、内部控制制度的建立与实施、分析性复核、控制测试、实质性程序，以及各交易循环及其运作过程等进行了多方面的论证性解释。

  本门课程的特点在于：

  （1）国际化特色：本课程采用全英文授课模式，兼顾国内国外社会学习者需求，有机整合国际公认审计概念中的重要部分，以帮助学生理解当今复杂的国际审计环境下的审计决策和证据收集。 通过课程学习，使同学了解有关审计学的概念及英文表达，拓宽国际视野，培养商业精英思维。

  （2）交通特色：本课程紧扣学校办学定位，课程内容和讲解融入交通及工程企业特点，突出轨道交通特色，注重交通及工程企业审计特征，增加交通运输专栏，服务“交通强国”和“一带一路”两大战略。

  （3）学术特色：本课程注重“审计中的实证方法”的铺垫和讲解，并增加经典文献用于精读，为国内外学习者进一步进行学术研究提供基础。

A study of audit and assurance services, including professional and ethical considerations, practice management, audit process, assignments, reporting, current issues and developments. After this course, candidates can exercise judgment and apply techniques in the analysis of matters relating to the provision of audit and assurance services, and can evaluate and comment on current practices and developments. 

On completion of this paper candidates should be able to:

• demonstrate their ability to work within a professional and ethical framework • understand current issues and developments relating to auditing and the provision of audit-related and assurance services

• explain and evaluate the auditor’s position in relation to the acceptance and retention of professional appointments

• evaluate and recommend quality control policies and procedures

• identify and describe the work required to meet the objectives of audit and nonaudit assignments

   • evaluate findings and the results of work performed and draft suitable reports on assignments

Intermediate Financial Accounting, Tax Law, Financial Management and Economic Law

中级财务会计学、税法、财务管理、经济法

Textbooks

【1】 Title: Audit Studies

Book number: ISBN978-7-210-07072-6

Authors: Yu Haiyan [Editor in Chief of Textbook], Li Jianliang, Yu Hua

Publishing house and publication date: Jiangxi People's Publishing House, 1st printing in March 2015

Reference books

【1】 Title: Auditing and Assurance Services: An Integrated Approach

Book number: ISBN 978-7-300-24326-9

Authors and compilers: Alvin A. Arens, Randal J. Elder, Mark S. Beasley, adapted by Xie Shengwen

Publishing house and publication date: Renmin University of China Press, 1st printing in April 2017

【2】 Title: Auditing: Principles and Cases [National Accounting Leading Talents Series, Beijing Accounting Professional Group (Reform Pilot) Construction Textbook]

Book number: ISBN978-7-300-021081-0

Author: Li Xiaohui

Publishing house and publication date: Renmin University of China Press, 1st printing in May 2015

【3】 Title: Auditing: Practice and Cases [National Plan Textbook for Undergraduate Education in the Twelfth Five Year Plan, National Accounting Leading Talents Series, Beijing Accounting Professional Group (Reform Pilot) Construction Textbook]

Book number: ISBN978-7-300-25079-3

Author: Edited by Li Xiaohui and Reviewed by Li Shuang

Publishing house and publication date: Renmin University of China Press, 2nd printing in May 2018

【4】 Title: Audit [MOOC Textbook for Chinese Universities, Accounting and Financial Management Series Textbooks for Higher Education Institutions]

Book number: ISBN978-7-04-053428-3

Authors: Li Yuedong, Wang Bing

Publishing House and Publication Date: Higher Education Publishing House, 1st Printing in June 2020

（一）教材

【1】书名：《审计学》

书号：ISBN978-7-210-07072-6

作者：于海燕【负责人主编教材】、李建良、俞华

出版社及出版时间：江西人民出版社、2015年3月第1次印刷

（二）参考书

【1】书名：Auditing and Assurance Services: An integrated approach（审计学——一种整合方法 英文版）【教指委荣誉文字表达：教育部高校工商管理类教学指导委员会双语教学推荐教材】

书号：ISBN 978-7-300-24326-9

作者和编译者：阿尔文·阿伦斯(Alvin A. Arens)、兰德尔·埃尔德(Randal J. Elder)、马克·比斯利(Mark S. Beasley)著、谢盛纹 改编

出版社及出版时间：中国人民大学出版社、2017年4月第1次印刷

【2】书名：审计学：原理与案例 【全国会计领军人才丛书，北京市会计类专业群（改革试点）建设教材】

书号：ISBN978-7-300-021081-0

作者：李晓慧

出版社及出版时间：中国人民大学出版社、2015年5月第1次印刷

【3】书名：审计学：实务与案例 【十二五普通高等教育本科国家级规划教材，全国会计领军人才丛书，北京市会计类专业群（改革试点）建设教材)】

书号：ISBN978-7-300-25079-3

作者：李晓慧主编、李爽主审

出版社及出版时间：中国人民大学出版社、2018年5月第2次印刷

【4】书名：审计学【中国大学MOOC教材，高等学校会计学与财务管理专业系列教材】

书号：ISBN978-7-04-053428-3

作者：李越冬、王兵

出版社及出版时间：高等教育出版社、2020年6月第1次印刷

问题1：我是初次接触MOOC，应该怎么开展学习？

回答：学习前要先浏览课程介绍页，了解课程的相关信息，包括课程概述、证书要求、作业布置等，对页面板块也要多加熟悉；及时上课，按时完成作业，多参与讨论区互动，适当地开展课外拓展。

问题2：要是我不小心忘记按时上课怎么办？

回答：同学们不要轻易落课，注意开课时间，错过了可以补课，但一定要及时补上，还要留意课后作业的上交时间，切勿错过。

问题3：要是我有问题不懂怎么办？

回答：有问题可以到讨论区查找相关帖子，若无果可以发帖寻求解决，也可以通过微信公众号反映。

问题4：作业要求难吗？

回答：课程作业着重对相关知识的掌握，强调实用性和可操作性，不会设置高难度作业，同学们注意完成作业后要参与互评才能计算成绩。

问题5：课程学习和认证证书是免费的吗？

回答：课程学习和电子版认证证书是免费的，纸质版认证证书需要按照平台的要求支付相应的费用。

问题6：除了在平台上，其他还有哪些可以联系老师和获取资讯的途径？

回答：可以关注课程的微信公众号，了解课程最新资讯；可以在论坛提问；也可以加入课程交流群。