SPOC学校专有课程
Auditing and assurance
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spContent=Auditing is an important field for all professional accountants. You will appreciate that many strategies for performing an external audit also apply to internal or management audits and all accountants must understand the role and purpose of the management auditing function.
—— 课程团队
课程概述

Welcome to Audit and Assurance. This course covers a variety of audit and assurance topics, a summary of which is provided at the end of this overview. The goal of Audit and Assurance is to assist you, through the study of these topics, in developing the professional competence and skills that will enable you to understand the requirements of audit and assurance. This course will also help to develop your ability to assess a situation, identify issues and alternatives, and formulate recommendations using application of technical knowledge, and ethical and professional judgment. 


The competencies you will develop and strengthen through the study of Audit and Assurance include: 

  • your technical knowledge of issues in audit and assurance
  • your ability as a professional to exercise professional skepticism and focus clearly on the interests of your clients, both internal and external
  • your ability as a professional to conduct yourself in a manner worthy of the trust of the public,
  • your clients and your employers and colleagues, and in a manner that enhances the ethical reputation of the accounting profession
  • your application of a systematic methodology in solving a range of problems


授课目标
  • Explore the concepts and procedures of an external audit, which, when performed by an independent professional accountant, adds value to a set of financial statements prepared by management；
  • Survey the ethical and legal environment in which the professional accountant works；
  • Develop the framework within which audits are conducted, including the concepts of evidence, materiality, risk, and audit planning；
  • Illustrate how the audit of the various cycles is conducted, including the use of statistical and nonstatistical sampling to determine what evidence to gather；
  • Consider the procedures for completing the audit；
  • Explain how the accountant communicates the results of the audit and determines the appropriate opinion to issue；
成绩要求

△ Assessment

   - 平时成绩（50%）

          课堂纪律、提问和出勤率（10%）

          平时作业+线上平台活跃度（20%）

          期中测试（20%）

   -  期末测试（50%）

课程大纲
预备知识

The prerequisites for this course are the following courses or equivalent postsecondary course credits:

  • Introductory Financial Accounting
  • Introductory Management Accounting
  • Intermediate Financial Reporting 1
  • Intermediate Financial Reporting 2
  • Economics
  • Statistics

You are expected to have a sound understanding of basic mathematics and their application in the business context. The expected level of knowledge can be gained from any standard business mathematics text. You are expected to have basic competence with Microsoft Windows and Microsoft Excel.

参考资料

Course Material

  • 《Auditing and Assurance Service — An Integrated Approach》，17TH Edition, Alvin A. Arens, Randal J. Elder, Mark S. Beasley
  • Canada CPA Notes
  • 中文《审计学—一种整合方法》，第16版，李璐、张龙平译，中国人民大学出版社


The Reference Books

  • Code of Ethics for Professional Accountants
  • PCAOB : https://pcaobus.org/

        SEC: https://www.sec.gov/

        BIG 4 (official websites) or Weichat ID: bigfournew

  • 《中国注册会计师执业准则》

        《让数字说话:审计就是这么简单》

        《CPA审计》