Course Goals & Course Requirements 课程的教学目标和总的教学要求

☺To 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；

☺To survey the ethical and legal environment in which the professional accountant works；

☺To develop the framework within which audits are conducted, including the concepts of evidence, materiality, risk, and audit planning；

☺To illustrate how the audit of the various cycles is conducted, including the use of statistical and nonstatistical sampling to determine what evidence to gather；

☺To consider the procedures for completing the audit；

☺To explain how the accountant communicates the results of the audit and determines the appropriate opinion to issue；

Target Audience 适用对象

Auditing and Assurance is one of the most important courses in the CPA Canada program of professional studies and is compulsory for all students at the fourth level of the program. Auditing draws on the knowledge you have acquired from other subjects. It assumes that you have a foundation in intermediate financial accounting and are familiar with quantitative methods and management information systems. You are also expected to have a sound understanding of basic mathematics and its application in the business context; the expected level of knowledge can be gained from any standard business mathematics text.

Course Nature课程性质

Compulsory course

Course Material & the Main Reference Books 使用教材及主要参考书目

ⅰ.Course Material 使用教材

1．Alvin A. Arens , Randal J. Elder, Mark S. Beasley, Auditing and Assurance Service, An Integrated Approach, Sixteenth Edition, Pearson Global Edition 2017

ⅱ.The Main Reference Books 主要参考书目

1．IFAC Handbook of International Quality Control, Auditing , Review, Other Assurance, and Related Service Pronouncements—2012Edition.(IFAC materials can also be found online at https://www.ifac.org/auditing-assurance/clarity -center/clarified-standards.)

2. Code of Ethics for Professional Accountants (https://www.ifac.org/publications-resources/2012-handbook-code-ethics-professional-accountants).

To 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；

☺To survey the ethical and legal environment in which the professional accountant works；

☺To develop the framework within which audits are conducted, including the concepts of evidence, materiality, risk, and audit planning；

☺To illustrate how the audit of the various cycles is conducted, including the use of statistical and nonstatistical sampling to determine what evidence to gather；

☺To consider the procedures for completing the audit；

☺To explain how the accountant communicates the results of the audit and determines the appropriate opinion to issue；

△ Assessment

   - 平时成绩（50%）

         课堂纪律、提问和出勤率（10%）

         平时作业（20%）

         期中测试（20%）

   -  期末测试（50%）

英文教材：

• 《Auditing and Assurance Service — An Integrated Approach》，17TH Edition, Alvin A. Arens, Randal J. Elder, Mark S. Beasley

• Canada CPA, 2020 Notes

中文教材：

· 刘明辉、史德刚，审计（“十二五”普通高等教育本科国家级规划教材）， 东北财经大学出版社，2019年7月，第7版。

· 中国注册会计师协会，注册会计师全国统一考试辅导教材 CPA 审计

网络资源：

· 中华人民共和国审计署www.audit.gov.cn

· 中国注册会计师协会www.cicpa.org.cn

· 中国内部审计协会www.ciia.com.cn

· 中华财会网 www.e521.com

· 中国会计视野www.cpa.esnai.com

· 巨潮资讯网www.cninfo.com.cn

· 新浪财经https://finance.sina.com.cn/

· 搜狐财经https://business.sohu.com/

· 中国人民共和国财政部www.mof.gov.cn

· 中国证券监督管理委员会www.csrc.gov.cn

· 国务院国有资产监督管理委员会 www.sasac.gov.cn

· 中国人民共和国国家发展和改革委员会www.ndrc.gov.cn

· 国际会计师联合会 www.ifac.org

· 国际审计与鉴证准则委员会www.iaasb.org

· 国际内部审计师联合会https://global.theiia.org

· 最高审计机关国际组织www.intosai.org