《ThePrincipleofAuditing》是西南財經大學提供的慕課課程，授課老師是李越冬、王贇森、方海傑、何苦。
基本介紹
- 外文名：The Principle of Auditing
- 提供院校：西南財經大學
- 類別：慕課
- 授課老師：李越冬、王贇森、方海傑、何苦
課程大綱,參考教材,
課程大綱
Chapter One: The Role of the Public Accountant
Learing objectives
1.1 Assurance Services and Attestation
1.2 Financial statement audit
1.3 Classification of audit
1.4 CPA firms
Summary
Professional Terms
Chapter Two: Professional Standards
Learing objectives
2.1 Auditing standards
2.2 Elements of Quality Control
Summary
Professional Terms
Chapter Three: Professional Ethics
Learing objectives
3.1 Independence
3.2 Other components of Professional Code
Summary
Professional Terms
Chapter Four:legal libility
Learing objectives
4.1 Primary Sources of CPA Liability
4.2Common Law and Statutory Law
4.3 The measures to prevent litigations
Summary
Professional Terms
Chapter Five: Audit Evidence and Documentation
Learing objectives
5.1Audit risk
5.2 Financial statement assertions
5.3 audit evidence
5.4 Audit procedures
5.5 Audit Documentation:
Summary
Professional Terms
Chapter Six:Audit Plan
Learing objectives
6.1 Plan the audit
6.2 Obtaining an understanding of the client and its environment
6.3 Assess the Risk of Material Misstatement and Design Further Audit Procedures
Summary
Professional Terms
Chapter Seven: Internal Control
Learing objectives
7.1 The definition and elemets of Internal Control
7.2 Document internal control
7.3 Test of Control:
Summary
Professional Terms
Chapter Eight:Completing the Audit
Learing objectives
8.1Audit procedures completed near the end of field work
8.2 Loss Contingency
8.3 Subsequent Events
Summary
Professional Terms
Chapter Nine: Audit Report
Learing objectives
9.1 The types of audit reports
9.2 Issuance of differnt audit opinion in different situations.
Summary
Professional Terms
Chapter Ten:Big Data Audit
10.1 The concept of big data
10.2 The applications of big data audit
Summary
Professional Terms
參考教材
Rick Hayes，Philip Wallage，Hans Gortemaker. Principles of Auditing: An Introduction to International Standards on Auditing (3rd Edition) [M]．Pearson，2015.
O.Ray Whittington, Kurt Pany. Priniciples of Auditing & Other Assurance Services (Twenty First Edition) [M]. McGrawHill, 2018.
International Auditing Standards.
