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审计学教学大纲A课程编号10014016课程名称审计学A/Auditing A学分
4.5学时72适用专业会合作培养建议修读学期第六学期开课单位商学院会计系先修课程基础会计学、中级财务会计、成本会计学、财务管理学
一、课程性质、目的与任务审计学是会计学专业的核心课程,也是该专业学生的必修课程通过该课程的教学,力求使学生学会观察问题、分析问题、解决问题对应毕业要求2,5
二、教学内容、基本要求及学时分配教学重点难点学时课程内容备注要求☆A安排Chapter
1.The Roleof theAuditors4What doesan auditordo B1☆Why dowe needauditors A1Types ofAttest EngagementC A1Types ofaudits B1Chapter2:Professional Standard4GAAS/Quality controlmechanisms B1☆Expectation GapA1Audit reportand Auditorsresponsibilities☆A A2Chapter3:Professional Ethics4☆Recent developmentin professionalethics A A2Summary ofrules ofconduct B1☆What happensif amember violatesthe AICPACode A1Chapter4:Liability ofAuditors4Current TrendB2☆CPAs liabilityto ThirdParties underCommon Lawand underStatutory LawA2Chapter5Audit Evidenceand Documentation4☆Types ofEvidence A A2Working papersA2Chapter6:Planning theAudit4☆Client Acceptanceand retentionA A2Audit PlanningB1Audit RiskC1Chapter7:Internal Control4☆What isinternal control system A1Components ofinternal controlsystem B1How toexamine internalcontrolsystemB A2Chapter8:Audit Sampling4ampling fortest ofcontrol B2☆Sampling fbrsubstantive testsA2Chapter9:Auditors Report4Structure ofAudit ReportA1☆Audit opinionA A2☆Unqualified opinionswith explanatoryparagraphs A1Chapter
10.Cash andFinancial Investments4☆Cash AA2☆Financial InvestmentsAA2Chapter
11.Accounts Receivable,Notes Receivable,and Revenue4☆Receivables B2☆Audit Programfor Receivablesand RevenueAA2Chapter
12.Inventories and Cost of Goods Sold4Sources andNature ofInventories and Cost of Goods Sold B
0.5The Auditors1Approach toAuditing Inventories and Cost of Goods Sold A☆1☆Internal Controlover InventoriesandCostofGoodsSoldB1☆Audit WorkingPapers for InventoriesandCostofGoodsSold A
0.5☆Audit ProgramforInventoriesandCostofGoodsSoldAA1Chapter
13.Property,Plant,and Equipment:Depreciation andDepletion4Audit ofProperty,Plant andEquipment AA25☆Depreciation AA2Chapter
14.Accounts Payableand Other Liabilities4☆Accounts PayableA2OtherLiabilitiesB A2Chapter
15.Debt andEquity Capital4Interest-Bearing DebtB A2Equity CapitalB A2Chapter
16.Auditing Operationsand Completing The Audit4Auditing OperationsC A2☆CompletingTheAudit BA2(教学基本要求熟练掌握;掌握;了解)A-B-
三、建议实验(上机)项目及学时分配无
四、教学方法与教学手段因为本课程为双语教学,要求教学中使用多媒体教学在教学中要适当插入案例,以深化学生理论联系实际的能力
五、考核方式与成绩评定标准闭卷考试,平时成绩期末考试成绩40%,60%
六、教材与主要参考书目、《》,机械工业1Principles ofAuditing andOther AssuranceService O.Ray Whittingtonand Kurtpany出版社,
2003.
1、《审计学》,、,合肥工业大学出版社,
22014.
9、《审计》,中国注册会计师协会,
32016、《审计》,刘明辉,东北财经大学出版社,
42011.4
七、大纲编写的依据与说明、编写大纲的指导思想根据本专业的特点,结合我国当前审计发展的理论与实际编写本大纲
1、本大纲是依据本科会计学专业(合作)培养目标和教学计划编写的,具有新颖性和前瞻性,强2调对学生综合能力和创新能力的培养。