Auditing is an applied course that delves into the fundamental theories,procedures,and methods of auditing.This course,with a primary foucs on Certified Public Accountant(CPA) autiting,employs risk-based auditing as a guiding principle to elucidate the basic theories and practices of auditing. It mainly includes the following parts:
The first part is the basic theory of auditing, which mainly introduces the concept of auditing, audit planning, audit evidence and audit working papers, etc.; The second part is the audit testing process, which mainly explains the idendification,assessment,and response of audit risks; The third part is the audit of various transactions and account balances. This course focuses on the audit of monetary funds as an example, and discusses in detail the basic methods of conducting control testing and substantive procedures in audit practice. The fourth part is to complete the audit work and issue the audit report.
Through the study of this course, students will master the basic principles and methods of auditing, understand the procedures and characteristics of audit work, and lay a solid foundation for engaging in audit theory research and practical work. The course also aims to cultivate students' down-to-earth and rigorous work style, as well as their comprehensive analytical abilities, fostering good professional qualities for related practical work.
