hi,小慕
课程

中国大学MOOC,为你提供一流的大学教育

认证学习
为你提供认证成绩和证书,以及AI高效学习服务
查看详情
大学

国家精品

认证学习

智慧课程

理学工学农学

计算机

经济管理

外语

音乐与艺术

心理学

文史哲法

医学与保健

教育教学

大学生竞赛

软件实训

人工智能

升学/择业

考研

期末突击

专升本

四六级

保研及论文

求职就业

专四专八

大学应试英语

大学生涯规划

期末资料

终身学习

名师专栏

兴趣技能

hi,小mooc
揭秘大学信息差
期末考试会员
Audit and Assurance
第3次开课
开课时间: 2025年02月21日 ~ 2025年06月30日
学时安排: 3-5小时每周
当前开课已结束 已有 76 人参加
老师已关闭该学期,无法查看
课程详情
课程评价(1)
spContent=全国优秀教师、教育部课程思政教学名师、第二届全国高校教师教学创新大赛一等奖获得者、国家级课程思政示范课程负责人、国家级一流线上本科课程《审计学》负责人,给你讲审计故事。 20 years of bilingual teaching in Auditing, awarded many times in teaching and English speaking contests. Let's explore the beauty and magic of auditing with humor and stories.
全国优秀教师、教育部课程思政教学名师、第二届全国高校教师教学创新大赛一等奖获得者、国家级课程思政示范课程负责人、国家级一流线上本科课程《审计学》负责人,给你讲审计故事。 20 years of bilingual teaching in Auditing, awarded many times in teaching and English speaking contests. Let's explore the beauty and magic of auditing with humor and stories.
—— 课程团队
课程概述

Audit and Assurance is a comprehensive course based on management, economics, law, science and philosophy in related fields. Through the teaching of theory, process and practice of auditing, it helps students to analyze social and economic behavior with audit techniques. Meanwhile, this course is suitable for students preparing for the Audit and Assurance (AA) of ACCA International Exam.

授课目标

By the end of this course, students will be able to:

  • Explain the theory and concept of audit and assurance and the functions of audit.
  • Explain the principles and application of professional ethics.
  • Demonstrate how the auditor plans and perform audit procedures.
  • Explain the logic of determination of auditor's opinion and report.
课程大纲
Audit Framework and Regulation
1.1 Introduction
1.2 System of Code and Standards
1.3 Theories of Auditing
1.4 Concept of Assurance Engagement
1.5 Types of Assurance Engagements
Code of Ethics and Responsibility
2.1 Fundamental Principles of Professional Ethics
2.2 Threats to Compliance with the Fundamental Principles and Safeguards
2.3 Conflicts of Interest
2.4 Fraud, Laws and Regulations
Assertion, Audit Evidence and Procedures
3.1 Assertions(Occurrence, Existence and Completeness)
3.2 Assertions(Accuracy)
3.3 Assertions(Other Assertions)
3.4 Audit Evidence
3.5 Audit Procedures
Audit Planning and Documentation
4.1 Engagement Acceptance
4.2 Engagement Letter
4.3 Overall Audit Strategy and Audit Plan
4.4 Audit Documentation
Risk Assessment
5.1 Audit Risk
5.2 Materiality
5.3 Understanding the Entity and Its Environment
5.4 Concept of Internal Control
5.5 Elements of Internal Control
5.6 Assessing the Risk of Material Misstatement
Risk Response
6.1 Overall Response
6.2 Tests of Controls
6.3 Substantive Procedures
6.4 Concept of Sampling
6.5 Sampling Risk
Audit Review and Finalization
7.1 Overall Review
7.2 Subsequent Events
7.3 Going Concern
7.4 Written Representations
Audit Opinion and Reports
8.1 Audit Opinion
8.2 Audit Report
8.3 Key Audit Matters
8.4 Other Information
8.5 Emphasis of Matter
8.6 Other Matter
展开全部
预备知识

It is better to study the course with basic knowledge of Accounting. 

It is OK if you haven't.

参考资料

Textbook

  • Audit and Assurance (AA) Course Book [M], 2024, BPP learning Media, 15th edition.


References

  • IAASB, 2022 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements.


Websites 

  • The National Audit Office of  the People's Republic of China, www.audit.gov.cn/en
  • The Chinese institute of certified public accountants, www.cicpa.org.cn
  • The China Institute of Internal Auditors, www.ciia.com.cn
  • The International Federation of Accountants, www.ifac.org
  • The International Auditing and Assurance Standards Board, www.iaasb.org
  • The Institute of Internal Auditors, www.theiia.org
  • The International Organisation of Supreme Audit Institutions, www.intosai.org
常见问题

Is the course based on the International Standards on Auditing?

Yes, it is.


Is the course helpful for me to prepare for the ACCA exam?

Our course covers many parts of AA syllabus, and provide more theoretical analysis on the logic of auditing. However, it is not a guarantee for your passing the exam. 


Is the course helpful for me to understand auditing in China?

Yes, it is. Because the China Standards on Auditing have achieved convergence with the International Standards on Auditing.

Dongbei University of Finance & Economics
1 位授课老师
Yuan QI

Yuan QI

Professor

推荐课程

Public Finance & Taxation in China

Huiyu CUI

128人参加

Basic Econometrics

Yan XU

59人参加

Financial Modeling Using Excel

Dandan LI

59人参加
下载
下载

下载App