审计学(英文)-教学大纲

《审计学（英语）》

Auditing

课程代码：040273A

课程名称：审计学（英语）

学时：48

学分：3

考核方式：考试课

Course Code：040273A

Course Name：Auditing

Periods：48

Credits：3

Assessment：Examination

先修课程

：

会计学基础（英语）

Preparatory Courses：Accounting Fundamentals

本课程包括五个部分，涉及审计业务的各个方面，具体内容为：（1）第一课，鉴证业务

的概念、审计准则和监管、职业行为准则 Assurance engagements, auditing standards and

regulations, Code of professional conduct；（2）第二课，接受业务委托、继续业务委托和审计

计划 Auditing acceptance, continuance and planning；（3）第三课，内部控制，信息系统和会

计系统 Internal controls, information systems and regulations；（4）第四课，审计程序，实质

性程序 Audit procedures，substantive testing；（5）第五课，审计完成阶段，审计质量和审计

报告Completion of the audit, audit quality and audit report。

本课程的目标在于帮助学生通过学习上述六个部分，建立审计工作所必须的知识和技

能，能够客观评价环境和状况、识别可能存在的问题和寻找可供选择的解决方案，并在此基

础上，利用道德判断和职业判断，形成合理的建议。

This six-lesson course covers a variety of auditing and assurance topics, a summary of which

is provided later.

The goal of this course is to assist students, through the study of these topics in developing

the professional competence and skills that will enable students to understand the requirements of

auditing. This course also helps to develop students’ ability to assess a situation, identify issues

and alternatives, and formulate recommendations using ethicalprofessional judgments.

《审计学（英文）》教学大纲

课程编号：040273A

课程类型：专业必修课

学 时：48

学 分：3

适用专业：会计学（国际会计）

先修课程：会计学基础（英语）

一、教学目标

The goal of this course is to assist you, through the study of 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 you to develop your ability to assess a situation, identify

issues and alternatives, and formulate recommendations using ethical, professional judgment.

The competencies you will develop and strengthen through the study of this course include:

 Your technical knowledge of issues in audit and assurance

 Your ability as a professional to 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.

二、教学基本要求

This course is competency-based, emphasizing development of the key areas of knowledge,

skills, and abilities required of accountants and senior financial managers, including

 professional expertise

 effective communication, management, and leadership skills

 interpretive, judgmental, and analytical skills

 competence in the use of the computer as a tool

 management of change in the technologies, processes, and structures of organizations

 use of complex information systems in decision making

Ethics integration

Ethics is the cornerstone on which all sound professions build their reputation and instill trust

in those they serve. CGA members are pledged to adhere to a strict Code of Ethical Principles and

Rules of Conduct. This renowned code is one of the chief reasons why business holds the CGA

designation in such high esteem. To assist in learning and applying the business ethics that will

guide students in their professional accounting careers, all courses include references to, and

instructions in, professional business ethics as outlined in the Association’s Ethics Readings

Handbook. This handbook is made available online and used in the course studies by all students

in the international accounting program.

Standards of written communication

A high standard of written communication is expected of the professional accountant.

Reports, observations, analyses, opinions, conclusions, recommendations — these and other

valued outcomes of the professional accountant’s work must be communicated in clear,

unambiguous language. For effective communication, and to enhance the impression of

professionalism, an accountant’s writing must be free of errors and inadequacies relating to

grammar, usage, spelling, and punctuation. A strong command of vocabulary should be in

evidence.

These universally accepted standards of the professional environment apply to all students in

the international accounting program. In assignments and examinations, markers and examiners

can only assess knowledge and understanding if the ability to communicate is at an appropriate

standard. Especially in courses where longer reports are required, markers and examiners will

expect student writing to display qualities of reasoned and persuasive argument, and clarity of

presentation.

The knowledge students acquired in this course is divided into three levels, as follows:

LEVEL 1 — Mastery. Students are required to

 attain an in-depth understanding of concepts and principles

 develop a sound conceptual and comprehensive technical knowledge of

procedures

 become proficient in the application of knowledge to practice

 become proficient users of reference documents and sources for further study

On examinations, students should be prepared to demonstrate mastery of both the conceptual

and technical aspects of a topic, including specific detail. Skills developed and examined at this

level are comprehension, application, analysis, synthesis, and evaluation.

LEVEL 2 — Comprehension. Students are required to

 attain a broad understanding of concepts, principles, and procedures

 develop a working knowledge of procedures

 identify common reference documents and sources for further study

On examinations, students should be prepared to demonstrate understanding of the

conceptual aspects of a topic, and to apply technical skills. Skills developed and examined at this

level are comprehension and application.

LEVEL 3 — Background knowledge. Students are required to

 identify common reference documents and sources

 acquire a general knowledge of broad topic areas

On examinations, students should be prepared to demonstrate their general knowledge of a

topic. They will not be required to answer in-depth questions. Skills developed and examined at

this level are recall and general knowledge.

Grading Guidelines:

The following are guidelines on the grading and their weightings:

Question Item Percent Weighting

Participating and assignments 30%

Including

Quiz(3 times) 70%

Participating 10%

Assignments 20%

Term-end Exam 70%

Exam Guidelines

The following are guidelines on the type of questions and their approximate weightings:

Question Item

True or false questions

Multiple-choice questions

Short-answer questions

Quantitative problems

Percent Weighting

10-15%

20-30%

10-20%

50-60%

Qualitative/worksheet-related questions

10-20%

三、各教学环节学时分配

章节内容

Lesson 1: INTRODUCTION TO

AUDIT AND ASSURANCE

Lesson 2: AUDIT ACCEPTANCE,

CONTINUANCE AND PLANNING

Lesson 3: INTERNAL CONTROL

Lesson 4: EXECUTION OF THE

AUDIT

Lesson 5: AUDIT COMPLETION

合计

讲课

10

10

10

4

4

38

实验

（实践）

其它

2

2

2

2

2

10

合计

12

12

12

6

6

48

四、教学内容

Lesson 1: INTRODUCTION TO AUDIT AND ASSURANCE

This lesson reviews the framework for auditing in Canada and looks at auditing standards and

other sources of audit guidance. You will also look at rules of professional conducts, legal

implications and ethical standards that guide professional conduct. You will start working on the

course projects; it is recommended that you print off and read through the projects so that, as you

work through the contents of each lesson, you can continually be building your project

submission.

本章重点和难点：the essence，purpose of audit; the 3 types of audit; audit reporting

本章教学组织和设计：Teacher lecturing

本章的学习标准：Grasp

Lesson 2: AUDIT ACCEPTANCE, CONTINUANCE AND PLANNING

This lesson is an introduction to audit planning, including client acceptance and continuation

with an engagement and preparation of engagement letters. You will also look at evaluation of

audit risks, the process for assessing risk throughout the audit and assessing materiality.

本章重点和难点：audit risk model; materiality; engagement letter

本章教学组织和设计：Teacher lecturing and supervision on problems

本章的学习标准：Grasp

Lesson 3: INTERNAL CONTROL

This lesson examines internal controls, starting with the control environment and creation of

controls over major areas of financial statements and introduces testing of the controls. You will

study management of internal control process from design to implementation, monitoring and

adjusting. You will also look at the objectives of internal controls. Lastly, you will examine the

ways information technology affects the control environment and the differences between manual

and computerized controls.

本章重点和难点：five components of internal control under COSO framework; test of

controls

本章教学组织和设计：Teacher lecturing and supervision on problems, comprehensive case

analysis

本章的学习标准：Grasp

Lesson 4: EXECUTION OF THE AUDI

Lesson 4 looks at audit procedures, including writing proper procedures for testing controls

and performing substantive tests. You will examine the nature of procedures required, the timing

of audit work and the extent of testing required. This will include a look at audit sampling, use of

confirmations, analytical procedures and computer-assisted audit techniques.

本章重点和难点：substantive testing; procedures used

本章教学组织和设计：Teacher lecturing and supervision on problems, comprehensive case

analysis

本章的学习标准：Grasp

Lesson 5: AUDIT COMPLETION

Lesson 5 examines audit completion, including determining the sufficiency and

appropriateness of the audit evidence obtained. You will study audit file documentation and

completion procedures to issue an audit report. Also discussed are the different types of audit

reports and the circumstances under which different reports are required.

本章重点和难点：types of audit reports

本章教学组织和设计：Teacher lecturing and supervision on problems, comprehensive case

analysis

本章的学习标准：Grasp

五、指定教材和主要学习参考书

[1] Alvin A. Arens, Randal J. Elder, Mark S. Beasley,

Auditing and

Assurance Services: An Integrated Approach

, Sixteenth Edition, Pearson

Global Edition Copyright 2014

[2] Rick Hayes, Roger Dassen, Arnold Schilder, and Philip Wallage.

Principles of Auditing: An Introduction to International Standards on

Auditing

. Prentice Hall

[3] IFAC

Handbook of International Quality Control, Auditing, Review,

Other Assurance, and Related Services Pronouncements

— 2016 Edition

(/auditing-assurance/clarity-center/clarified-

standards)

[4] Code of Ethics for Professional accountants

(/publicationsresources/2012-handbook-code-eth

ics-professional-accountants)

[5]陈汉文，《审计学》.厦门大学出版社

[6]《高级审计理论与实务》.厦门大学出版社。

[7] 余玉苗,《审计学》.清华大学出版社

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