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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!
master the basic concepts and knowledge of auditing(掌握审计基本概念和知识);
bring up the auditing thinking（培养审计思维）.
Chapter One: The Role of the Public Accountant
Learning objectives
1.1 Assurance Services and Attestation
1.2 Financial statement audit
1.3 Classification of audit
1.4 CPA firms
Summary
Professional Terms
Chapter Two: Professional Standards
Learning objectives
2.1 Auditing standards
2.2 Elements of Quality Control
Summary
Professional Terms
Chapter Three: Professional Ethics
Learning objectives
3.1 Independence
3.2 Other components of Professional Code
Summary
Professional Terms
Chapter Four: Legal liability
Learning objectives
4.1 Primary Sources of CPA Liability
4.2Common Law and Statutory Law
4.3 The measures to prevent litigations
Summary
Professional Terms
Chapter Five: Audit Evidence and Documentation
Learning objectives
5.1 Audit risk
5.2 Financial statement assertions
5.3 audit evidence
5.4 Audit procedures
5.5 Audit Documentation:
Summary
Professional Terms
Chapter Six: Audit Plan
Learning objectives
6.1 Plan the audit
6.2 Obtaining an understanding of the client and its environment
6.3 Assess the Risk of Material Misstatement and Design Further Audit Procedures
Summary
Professional Terms
Chapter Seven: Internal Control
Learning objectives
7.1 The definition and elemets of Internal Control
7.2 Document internal control
7.3 Test of Control:
Summary
Professional Terms
Chapter Eight: Completing the Audit
Learning objectives
8.1 Audit procedures completed near the end of field work
8.2 Loss Contingency
8.3 Subsequent Events
Summary
Professional Terms
Chapter Nine: Audit Report
Learning objectives
9.1 The types of audit reports
9.2 Issuance of differnt audit opinion in different situations.
Summary
Professional Terms
Chapter Ten: Big Data Audit
10.1 The concept of big data
10.2 The applications of big data audit
Summary
Professional Terms
The students may have or may not have knowledge of basic principles of accounting（学生可以有也可以没有会计基础知识）.
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?如果我的英语不好，可以学习这门课程吗？
yes ,you can. we explain all the contents in English, but the captions include Chinese and English.
可以的，我们虽然用全英文授课，但是字幕包括中文和英文。
2. Can the content of this course adapt to the situation in China?课程内容适合中国的情况吗？
Sure. The basic concepts and contents of CPA auditing are same both in China and in Foreign countries.
当然。注册会计师审计的基本概念和内容在国内外都是相似的。
Professor
中国注册会计师
由高教社联手网易推出，让每一个有提升愿望的用户能够学到中国知名高校的课程，并获得认证。
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