SJQU-QR-JW-033(A0) 【iBA-审计】 (iBA-Audit) 基本信息(必填项) Basic Information( Required) 课程代码 Course code:【2060804】 课程学分 Course credits:【4学分 面向专业 Major:【会计学 Account ing】 课程性质 Characteristic of the course:【系级必修课 Department-level required courses】 开课院系 Department:【商学院 Business College】 使用教材 Teaching and Reference materials 教材 Textbook:【《审计学一种整合方法》,阿尔文·阿伦斯、兰德尔·埃尔德、马克·比 斯中国人民大学出版社,英文版第15版】 Auditing: A Method of Integration ) Alvin Arrensr, Randall Elder, Macbis, Renmin, Renmin University of China Press, English Edition 15th 参考书目 Bibliography:【《审计学原理》,中国人民大学出版社,中文版第4版】 < Principles of Auditing ) Renmin University of China Pres, Chinese 4ths 课程网站网址 Online Learning Website URL:无 先修课程 Preface Course:《财务会计 Financial accounting》、《管理会计 Management 二、课程简介(必填项) Course description( Required) In today s accounting climate it is important that managers at all levels understand the auditing process, including the theory, philosophy and practice of auditing and the ethical implications of auditing decisions. This course develops an understanding and appreciation of the philosophy of the auditing process and provides students with the skills necessary for effective decision making in regard to auditing financial reporting, and ethics. The course covers the standards, concepts, and principles of auditing theory and practice. Topics include generally accepted auditing standards systems of internal control; tests of compliance transaction sampling; quality and reliability of information for decision making; the concepts of audit risk, materiality and evidence frameworks for the rules of conduct and the code of professional conduct; and information technology applied to internal control. Critical thinking and communication skills are developed through a variety of means including case analyses, presentations, seminar-type discussions, research of authoritative literature, and use of information technology tools 三、选课建议(必填项) Suggestion for Selection of Course( Required 本课程适合大学学生在高年级时学习。 This course fits for the advanced level students
【iBA -审计】 【iBA - Audit】 一、基本信息（必填项）Basic Information（Required） 课程代码 Course Code：【 2060804 】 课程学分 Course Credits：【 4 学分 】 面向专业 Major：【会计学 Accounting】 课程性质 Characteristic of the Course：【系级必修课 Department-level required courses】 开课院系 Department：【商学院 Business College】 使用教材 Teaching and Reference Materials： 教材 Textbook:【《审计学：一种整合方法》，阿尔文·阿伦斯、兰德尔·埃尔德、马克·比 斯,中国人民大学出版社，英文版第 15 版】 《Auditing: A Method of Integration》, Alvin Arrensr, Randall Elder, Macbis, Renmin, Renmin University of China Press, English Edition 15th 参考书目 Bibliography：【《审计学原理》，中国人民大学出版社，中文版第 4 版】 《Principles of Auditing》, Renmin University of China Pres, Chinese 4ths 课程网站网址 Online Learning Website URL：无 先修课程 Preface Course：《财务会计 Financial Accounting 》、《管理会计 Management Accounting》 二、课程简介（必填项）Course Description（Required） In today's accounting climate it is important that managers at all levels understand the auditing process, including the theory, philosophy, and practice of auditing and the ethical implications of auditing decisions. This course develops an understanding and appreciation of the philosophy of the auditing process and provides students with the skills necessary for effective decision making in regard to auditing, financial reporting, and ethics. The course covers the standards, concepts, and principles of auditing theory and practice. Topics include generally accepted auditing standards; systems of internal control; tests of compliance; transaction sampling; quality and reliability of information for decision making; the concepts of audit risk, materiality, and evidence; frameworks for the rules of conduct and the code of professional conduct; and information technology applied to internal control. Critical thinking and communication skills are developed through a variety of means including case analyses, presentations, seminar-type discussions, research of authoritative literature, and use of information technology tools. 三、选课建议（必填项）Suggestion for Selection of Course（Required） 本课程适合大学学生在高年级时学习。 This course fits for the advanced level students. SJQU-QR-JW-033（A0）
四、课程与专业毕业要求的关联性((选填,适用于院校合作)The Correlation between Curriculum and Graduation Requirements (Optional) 专业毕业要求 关联 Graduation Requirements Relation LO1表达沟通 Expressing communication 理解他人的观点,尊重他人的价值观,能在不同场合用书面或口头形 式进行有效沟通。能够就会计信息与报表使用者进行有效交流,并且 清晰的表达自我观点 Understand the views of others, respect their values, and communicate effe ctively in writing or orally on different occasions. Be able to effectively communicate accounting information with report users, and express their opinions clearly LO2自主学习 Self-learning 自主学习能积极自主的参与学习,能够确定自己的学习目标,并主动 地通过搜集信息、分析信息、讨论、实践、质疑、创造等方法来实现 学习目标 Be able to identify earning goals as needed and achieve them by gathering nformation, analyzing information, discussing, practicing, questioning LO3专业能力 Professional ability LO31财务管理分析能力 Financial management analysis ability 掌握财务管理四大核心技能:投资、筹资、营运及利润分配,并能对 财务相关问题进行预测、决策、分析和评价 Master the four core skills of financial management: investment, decisions, analyze and evaluate financial-related issues LO32会计核算与监督能力 掌握企业会计工作流程、会计记账流程、记账规则、报表生成及财务 报表运用等知识,具备会计岗位工作能力。 Master the knowledge of corporate accounting work flow, accounting bookkeeping process, bookkeeping rules, report generation and financial
四、课程与专业毕业要求的关联性（（选填，适用于院校合作）The Correlation between Curriculum and Graduation Requirements（Optional） 专业毕业要求 Graduation Requirements 关联 Relation LO1 表达沟通 Expressing communication 理解他人的观点，尊重他人的价值观，能在不同场合用书面或口头形 式进行有效沟通。能够就会计信息与报表使用者进行有效交流，并且 清晰的表达自我观点。 Understand the views of others, respect their values, and communicate effe ctively in writing or orally on different occasions. Be able to effectively communicate accounting information with report users, and express their opinions clearly. LO2 自主学习 Self-learning 自主学习 能积极自主的参与学习，能够确定自己的学习目标，并主动 地通过搜集信息、 分析信息、讨论、实践、质疑、创造等方法来实现 学习目标。 Be able to identify earning goals as needed and achieve them by gathering information, analyzing information, discussing, practicing, questioning, LO3 专业能力 Professional ability LO31 财务管理分析能力 Financial management analysis ability 掌握财务管理四大核心技能：投资、筹资、营运及利润分配，并能对 财务相关问题进行预测、决策、分析和评价。 Master the four core skills of financial management: investment, fundraising, operation and profit distribution, and be able to predict, make decisions, analyze and evaluate financial-related issues. LO32 会计核算与监督能力 Accounting and Supervision Ability 掌握企业会计工作流程、会计记账流程、记账规则、报表生成及财务 报表运 用等知识，具备会计岗位工作能力。 Master the knowledge of corporate accounting work flow, accounting bookkeeping process, bookkeeping rules, report generation and financial
report application, etc, and have the ability to work in accounting positions LO33会计软件操作与应用能力 Accounting software operation and application ability 系统地掌握一种或者多种财务软件,并能应用财务软件进行会计核算、 会计业务处理、会计信息流管理。 Master one or more financial software systematically, and be able to apply financial software for accounting, accounting business processing, and accounting information flow management LO34风险管理控制能力 Risk management control ability 系统地掌握风险管理理论与方法,掌握其在会计、财务中的运用,具 有解决风险管控实际问题的能力。 Master the theory and methods of risk management systematically, master its application in accounting and finance, and have the ability to solve practical problems in risk management and control LO35跨文化理解能力 Cross-cultural understanding Ability 掌握与国际接轨的知识与技能,增强能够参与企业国际事务和国际竞 争的能力,学生考取本专业相关的国际企业会计职业技能证书。 Master the knowledge and skills that are in line with international standards, and enhance the ability to participate in the international affairs of enterprises and international competition. Students can pass the relevant cational skills certificates for thel LO4尽责抗压 Due diligence and 遵守纪律,守信守则,具有耐挫折,抗压力的能力。 Discipline, abide by the rules, with resistance to setbacks, the ability to resi LO5协同创新 Collaborative innovation 同群体保持良好的合作关系,做集体中的积极成员;善于从多个维度思 考问题,利用自己的知识与实践来提出新设想 Keep good cooperation with the team, be an active member of the group be brave to think from different perspectives and put forward new ideas L06信息应用 Information application
report application, etc., and have the ability to work in accounting positions. LO33 会计软件操作与应用能力 Accounting software operation and application ability 系统地掌握一种或者多种财务软件，并能应用财务软件进行会计核算、 会计 业务处理、会计信息流管理。 Master one or more financial software systematically, and be able to apply financial software for accounting, accounting business processing, and accounting information flow management. LO34 风险管理控制能力 Risk management control ability 系统地掌握风险管理理论与方法，掌握其在会计、财务中的运用，具 有解决 风险管控实际问题的能力。 Master the theory and methods of risk management systematically, master its application in accounting and finance, and have the ability to solve practical problems in risk management and control. LO35 跨文化理解能力 Cross-cultural understanding Ability 掌握与国际接轨的知识与技能，增强能够参与企业国际事务和国际竞 争的能力，学生考取本专业相关的国际企业会计职业技能证书。 Master the knowledge and skills that are in line with international standards, and enhance the ability to participate in the international affairs of enterprises and international competition. Students can pass the relevant international corporate accounting vocational skills certificates for their majors. LO 4 尽责抗压 Due diligence and pressure resistance 遵守纪律，守信守则，具有耐挫折，抗压力的能力。 Discipline, abide by the rules, with resistance to setbacks, the ability to resi st pressure. LO 5 协同创新 Collaborative innovation 同群体保持良好的合作关系，做集体中的积极成员;善于从多个维度思 考问 题，利用自己的知识与实践来提出新设想。 Keep good cooperation with the team, be an active member of the group, be brave to think from different perspectives and put forward new ideas. LO6 信息应用 Information application
具备一定的信息素养,并能在工作中应用信息技术解决问题。 Possess a certain degree of information literacy, and can apply information technology to solve problems at work LO7服务关爱 Service care 服务关爱愿意服务他人、服务企业、服务社会为人热忱,富于爱心 懂得感恩(“感恩、回报、爱心”为我校校训内容之一)。 Willing to serve others, enterprises and society; being enthusiastic, loving a nd grateful(gratitude, return, love is one of the contents of our school mott LO8国际视野 International Perspective 具有基本的外语表达沟通能力与跨文化理解能力,有国际竞争与合作 的意识,了解国际财会法律与相关信息,系统地掌握会计专业英语, 具备阅读国际财快的能力。 With basic foreign language communication skills and cross-cultural under nternational competition and cooperation awareness Understand international accounting laws and related information, master ac professional English systematically, and have the ability international accounting reference materials 备注:LO= learning outcomes(学习成果) 五、课程目标/课程预期学习成果(必填项)(预期学习成果要可测量/能够 TERR)Course Objectives/ Course Expected Learning Outcomes (required) 序课程预期 课程目标 号学习成果〔细化的预期学习成果 教与学方式 评价方式 Course Objectives Assessment (Detailed Expected Learning Methods Methods Outcomes Learning outcomes Understand the nature of Student: To preview and wir ork responsibility to detect 讲解理论、方法 预习和复习 misstatements and
备注：LO=learning outcomes（学习成果） 五、课程目标/课程预期学习成果（必填项）（预期学习成果要可测量/能够 证明）Course Objectives / Course Expected Learning Outcomes（Required） 具备一定的信息素养，并能在工作中应用信息技术解决问题。 Possess a certain degree of information literacy, and can apply information technology to solve problems at work. LO 7 服务关爱 Service care 服务关爱 愿意服务他人、服务企业、服务社会;为人热忱，富于爱心， 懂得感恩(“感恩、 回报、爱心”为我校校训内容之一)。 Willing to serve others, enterprises and society; being enthusiastic, loving a nd grateful (gratitude, return, love is one of the contents of our school mott o). LO 8 国际视野 International Perspective 具有基本的外语表达沟通能力与跨文化理解能力，有国际竞争与合作 的意识，了解国际财会法律与相关信息，系统地掌握会计专业英语， 具备阅读国际财快的能力。 With basic foreign language communication skills and cross-cultural under standing ability, able to read professional foreign language materials, with i nternational competition and cooperation awareness. Understand international accounting laws and related information, master accounting professional English systematically, and have the ability to read international accounting reference materials. 序 号 课程预期 学习成果 Course Expected Learning Outcomes 课程目标 （细化的预期学习成果） Course Objectives （Detailed Expected Learning Outcomes） 教与学方式 Teaching and Learning Methods 评价方式 Assessment Methods 1 LO2 Overall auditor responsibilities: Understand the nature of audit risk and an auditor’s responsibility to detect financial statements misstatements and Teacher: to explain the theory, methods Student: To preview and review 讲解理论、方法 预习和复习 Quiz Homework 测试 作业
Overall auditor the nature of audit risk and statements misstatements Overall auditor Understand the nature of esponsibility to detect financial statements misstatements and compliance with lav 审计师的总体责任:了解 审计风险的性质以及审计 师发现财务报表错报和不 符合法律法规的责任 LO3 The audit process Teacher: to explain the Quiz the audit process, including Student: To preview and wr ork Understand the nature of heory, method the nature of and review 作业 讲解理论、方法 预习和复习 assertions, audit objectives audit procedures and audit ence 审计过程:了解审计过程 的性质,包括财务报表声 明、审计目标、审计程序 和审计证据的性质及其相 互关系 Apply appropria 测试 eporting situation 作业
noncompliance with laws and regulations. Overall auditor responsibilities: Understand the nature of audit risk and an auditor’s responsibility to detect financial statements misstatements and noncompliance with laws and regulations. Overall auditor responsibilities: Understand the nature of audit risk and an auditor’s responsibility to detect financial statements misstatements and noncompliance with laws and regulations. 审计师的总体责任：了解 审计风险的性质以及审计 师发现财务报表错报和不 符合法律法规的责任。 2 LO3 The audit process: Understand the nature of the audit process, including the nature of and relationships among financial statement assertions, audit objectives, audit procedures and audit evidence. 审计过程：了解审计过程 的性质，包括财务报表声 明、审计目标、审计程序 和审计证据的性质及其相 互关系。 Teacher: to explain the theory, methods Student: To preview and review 讲解理论、方法 预习和复习 Quiz Homework 测试 作业 3 LO5 Reporting requirements: Apply appropriate audit reporting standards to various reporting situations. Quiz Homework 测试 作业
LO8Ethical responsibilities situations encountered by Teacher: to explain the/测午 Apply ethical standards to 作业 报告要求:对各种报告情| Student: To preview and 况采用适当的审计报告标| review 讲解理论、方法 预习和复习 道德责任:将道德标准应 用于会计师遇到的情况。 六、课程内容(必填项) Course contents( Required) 周次 教学内容 Week Teaching Content Teaching contents教学内容 The role of the Public Accountant in the American Economy(Theory Class Time 4 hrs) 会计师在美国经济中的作用(理论课时间4小时 A. What do auditors do?审计师是做什么的? B. Types of audits审计类型 C. Other types of auditors其他类型的审计员 D. The public accounting profession公共会计专业 E. Institutions affecting auditors' professional environment影响审计员职业环境的机 构 Knowledge Requirements知识要求 Understand the definition of audit理解审计的定义 Understand the types of auditors理解审计师类型 Capability Requirements能力要求 Analyze and evaluate the profession of audit分析并评估审计职业 Teaching difficulties教学难点 The difficulty part is to understand the contents of audit理解审计内容 Teaching Contents教学内容 Professional standards( heory Class Time4hrs)职业标准(理论课时4小时) A. Auditing standards Overal总体审计标准 B. Auditors' responsibility for detecting misstatements审计师发现错报的责任 C. The auditors' standard unmodified report for nonpublic companies非上市公司的审 计师标准未修改报告 D. Other types of auditors'reports其他类型的审计报告 E. Public Company Audit Report上市公司审计报告 F. Attestation standards认证标准 G. Quality control in CPA firms会计师事务所的质量控制
六、课程内容（必填项）Course Contents（Required） 周次 Week 教学内容 Teaching Content 1 Teaching Contents 教学内容 The Role of the Public Accountant in the American Economy(Theory Class Time 4 hrs) 会计师在美国经济中的作用（理论课时间 4 小时） A. What do auditors do? 审计师是做什么的？ B. Types of audits 审计类型 C. Other types of auditors 其他类型的审计员 D. The public accounting profession 公共会计专业 E. Institutions affecting auditors' professional environment 影响审计员职业环境的机 构 Knowledge Requirements 知识要求 Understand the definition of audit 理解审计的定义 Understand the types of auditors 理解审计师类型 Capability Requirements 能力要求 Analyze and evaluate the profession of audit 分析并评估审计职业 Teaching Difficulties 教学难点 The difficulty part is to understand the contents of audit. 理解审计内容 2 Teaching Contents 教学内容 Professional Standards(Theory Class Time 4 hrs) 职业标准 （理论课时 4 小时） A. Auditing Standards Overall 总体审计标准 B. Auditors' responsibility for detecting misstatements 审计师发现错报的责任 C. The auditors' standard unmodified report for nonpublic companies 非上市公司的审 计师标准未修改报告 D. Other types of auditors' reports 其他类型的审计报告 E. Public Company Audit Report 上市公司审计报告 F. Attestation standards 认证标准 G. Quality control in CPA firms 会计师事务所的质量控制 4 LO8 Ethical responsibilities: Apply ethical standards to situations encountered by accountants. 报告要求：对各种报告情 况采用适当的审计报告标 准。 道德责任：将道德标准应 用于会计师遇到的情况。 Teacher: to explain the theory, methods Student: To preview and review 讲解理论、方法 预习和复习 Quiz Homework 测试 作业
Knowledge Requirements知识要求 Understand the auditing standards理解审计准 · Understand the quality control of auditing理解审计的质量控制 Capability Requirements能力要求 · Summarize the main principles of auditing standards总结审计准则的主要原则 Teaching difficulties教学难点 The difficult part is to understand the auditing standards难点在于理解审计准则 Teaching contents教学内容 Professional ethics( Theory Class Time4hrs)职业道德(理论课时间4小时) A. Nature of ethics道德的性质 B. The AICPa Code of professional conduct aicpa职业行为准则 C. Details of the Principles of the Code准则原则的细节 D. Details of the Rules(and related interpretations and rulings)of the Code 准则规则(以及相关解释和裁决)的详细信息 Knowledge Requirements知识要求 Evaluate the details of the principles of the code评估准则原则的细节 ● Understand the details of the rules了解规则的细节 Capability Requirements能力要求 o To make a summary about the details of the principles of the code 对准则的原则进行总结 Teaching difficulties教学难点 The difficult part is to evaluate the details of the principles of the code 教学难点是评估准则原则的细节 Teaching Contents教学内容 Legal Liability of CPAs(Theory Class Time 4 hrs) 注册会计师的法律责任(理论课时间4小时) A. Unique vulnerability of CPAs to lawsuits注册会计师面临诉讼的独特脆弱性 B. Auditors' liability to clients审计员对客户的责任 C. Liability to third parties under common law.普通法下对第三方的责任 D. Liability under statutory law成文法规定的责任 E. SEC and Public Company Accounting Oversight Board regulation 美国证券交易委员会和上市公司会计监督委员会审计员条例 F. Liability for unaudited financial statements未经审计财务报表的责任 Knowledge Requirements知识要求 Analyze the auditor' s liability分析审计师的责任 Understand the liability under statutory law了解成文法下的责任 Capability Requirements能力要求 To make an analysis about the liability of auditors对审计师的责任进行分析 Teaching difficulties教学难点 The difficult part is to analyze the auditors liability难点在于分析审计师的责任 Teaching contents教学内容 5 Audit Evidence and Documentation(Theory Class Time 4 hrs) 审计证据和文件(理论课时间4小时) A. The relationship of evidence to audit risk证据与审计风险的关系
Knowledge Requirements 知识要求 Understand the auditing standards 理解审计准则 Understand the quality control of auditing 理解审计的质量控制 Capability Requirements 能力要求 Summarize the main principles of auditing standards 总结审计准则的主要原则 Teaching Difficulties 教学难点 The difficult part is to understand the auditing standards 难点在于理解审计准则 3 Teaching Contents 教学内容 Professional Ethics(Theory Class Time 4 hrs) 职业道德（理论课时间 4 小时） A. Nature of Ethics 道德的性质 B. The AICPA Code of Professional Conduct AICPA 职业行为准则 C. Details of the Principles of the Code 准则原则的细节 D. Details of the Rules (and related interpretations and rulings) of the Code 准则规则（以及相关解释和裁决）的详细信息 Knowledge Requirements 知识要求 Evaluate the details of the principles of the code 评估准则原则的细节 Understand the details of the rules 了解规则的细节 Capability Requirements 能力要求 To make a summary about the details of the principles of the code 对准则的原则进行总结 Teaching Difficulties 教学难点 The difficult part is to evaluate the details of the principles of the code 教学难点是评估准则原则的细节 4 Teaching Contents 教学内容 Legal Liability of CPAs(Theory Class Time 4 hrs) 注册会计师的法律责任（理论课时间 4 小时） A. Unique vulnerability of CPAs to lawsuits 注册会计师面临诉讼的独特脆弱性 B. Auditors' liability to clients 审计员对客户的责任 C. Liability to third parties under common law .普通法下对第三方的责任 D. Liability under statutory law 成文法规定的责任 E. SEC and Public Company Accounting Oversight Board regulation of auditors 美国证券交易委员会和上市公司会计监督委员会审计员条例 F. Liability for unaudited financial statements 未经审计财务报表的责任 Knowledge Requirements 知识要求 Analyze the auditor’s liability 分析审计师的责任 Understand the liability under statutory law 了解成文法下的责任 Capability Requirements 能力要求 To make an analysis about the liability of auditors 对审计师的责任进行分析 Teaching Difficulties 教学难点 The difficult part is to analyze the auditor’s liability 难点在于分析审计师的责任 5 Teaching Contents 教学内容 Audit Evidence and Documentation(Theory Class Time 4 hrs) 审计证据和文件（理论课时间 4 小时） A. The relationship of evidence to audit risk 证据与审计风险的关系
B. Audit evidence审计证据 C. Substantive procedures实质性程序 D. Analytical procedures分析程序 E. Audit evidence for subjective areas主观方面的审计证据 F. Audit documentation审计文件 Knowledge Requirements知识要求 Evaluate the types of audit evidence评估审计证据的类型 Understand the substantive and analytical procedures了解实质性和分析性程序 Capability Requirements能力要求 · Analyze the audit documentation分析审计文件 Teaching difficulties教学难点 The difficult part is to analyze the audit documentation难点在于分析审计文件 Teaching Contents教学内容 Audit Planning, Understanding the Client, Assessing Risks, and Responding(theory Class Time 4 hrs) 审计规划、了解客户、评估风险和应对(理论课时间4小时) A. The audit process审计过程 B. Audit planning审计规划 C. Obtain an understanding of the client and its environment了解客户及其环境 D. Assess the risks of material misstatement and design further audit procedur 评估重大错报的风险,并设计进一步的审计程序 E. Organization of the audit program审计方案的组织 F. Timing of audit work审计工作的时间安排 Knowledge Requirements知识要求 · To apply for the knowledge of the audit planning运用审计规划知识 Capability Requirements能力要求 · To analyze the audit process分析审计过程 Teaching difficulties教学难点 The difficult part is to apply for the audit planning 难点在于运用审计计划 Teaching Contents教学内容 Internal Control( Theory class time4hrs)内部控制(理论课时间4小时) A. Overview of internal control内部控制概述 B. Control environment控制环境 C. Risk assessment风险评估 D. Control activities控制后动 7|E. The accounting information system会计信息系统 F. Monitoring监控 G. Limitations of internal control内部控制局限性 H. Enterprise Risk Management framework企业风险管理框架 Knowledge Requirements知识要求 ● To understand the erm framework理解企业风险管理框架 To analyze the risk assessment分析风险评估 Capability Requirements能力要求
B. Audit evidence 审计证据 C. Substantive procedures 实质性程序 D. Analytical procedures 分析程序 E. Audit evidence for subjective areas 主观方面的审计证据 F. Audit documentation 审计文件 Knowledge Requirements 知识要求 Evaluate the types of audit evidence 评估审计证据的类型 Understand the substantive and analytical procedures 了解实质性和分析性程序 Capability Requirements 能力要求 Analyze the audit documentation 分析审计文件 Teaching Difficulties 教学难点 The difficult part is to analyze the audit documentation 难点在于分析审计文件 6 Teaching Contents 教学内容 Audit Planning, Understanding the Client, Assessing Risks,and Responding(Theory Class Time 4 hrs) 审计规划、了解客户、评估风险和应对（理论课时间 4 小时） A. The audit process 审计过程 B. Audit planning 审计规划 C. Obtain an understanding of the client and its environment 了解客户及其环境 D. Assess the risks of material misstatement and design further audit procedures 评估重大错报的风险，并设计进一步的审计程序 E. Organization of the audit program 审计方案的组织 F. Timing of audit work 审计工作的时间安排 Knowledge Requirements 知识要求 To apply for the knowledge of the audit planning 运用审计规划知识 Capability Requirements 能力要求 To analyze the audit process 分析审计过程 Teaching Difficulties 教学难点 The difficult part is to apply for the audit planning 难点在于运用审计计划 7 Teaching Contents 教学内容 Internal Control(Theory Class Time 4 hrs) 内部控制（理论课时间 4 小时） A. Overview of internal control 内部控制概述 B. Control environment 控制环境 C. Risk Assessment 风险评估 D. Control activities 控制后动 E. The accounting information system 会计信息系统 F. Monitoring 监控 G. Limitations of internal control 内部控制局限性 H. Enterprise Risk Management framework 企业风险管理框架 Knowledge Requirements 知识要求 To understand the ERM framework 理解企业风险管理框架 To analyze the risk assessment 分析风险评估 Capability Requirements 能力要求
· To summary the ERM framework综述企业风险框架 Teaching difficulties教学难点 The difficult part is to understand the ErM framework 难点在于理解企业风险管理框架 Teaching contents教学内容 Consideration of Internal Control in an Information Technology Environment(Theory Class Time 4 hrs) 考虑信息技术环境下的内部控制(理论课时间4小时) Nature of information technology(IT- based systems基于信息技术的系统的性质 B. Types of Systems-Ranging from Off-the-shelf software to enterprise wide systems (eg,SAP)从现成软件到企业级系统(如SAP)的系统类型 C. Characteristics of various IT-based systems各种基于IT的系统的特点 D. Control environment in an IT-based system基于I的系统中的控制环境 8|E. Accounting system in an IT-based system基于信息技术的系统中的会计系统 F. Control activities in an IT-based system基于IT的系统中的控制活动 Knowledge Requirements知识要求 To understand the IT based systems理解基于IT的系统 To understand the characteristics of various IT based systems理解各种基于IT的系统 的特点 Capability Requirements能力要求 · To evaluate the it based systems评估基于I的系统 Teaching difficulties教学难点 The difficult part is to understand the IT based systems 难点是理解基于Ⅱ的系统 Teaching Contents教学内容 Audit Sampling( heory Class Time4hrs)审计抽样(理论课时间4小时) A. Definition of audit sampling审计抽样的定义 B. Basic concepts基本概念 C. Stratification分层 D. Sampling plans抽样计划 mpling concepts抽样概念 F. Audit sampling for tests of controls控制测试的审计抽样 G. Audit sampling for substantive tests实质性测试的审计抽样 Knowledge Requirements知识要求 To understand audit sampling理解审计抽样 To understand audit sampling for tests of controls理解控制测试的审计抽样 Capability Requirements能力要求 · To make a summary about audit sampling综述审计抽样 Teaching difficulties教学难点 The difficult part is to understand audit sampling 难点是理解审计抽样 Teaching contents教学内容 10 Cash and Financial Investments(Theory Class Time4hrs)现金和金融投资(理论课时间4 小时)
To summary the ERM framework 综述企业风险框架 Teaching Difficulties 教学难点 The difficult part is to understand the ERM framework 难点在于理解企业风险管理框架 8 Teaching Contents 教学内容 Consideration of Internal Control in an Information Technology Environment(Theory Class Time 4 hrs) 考虑信息技术环境下的内部控制（理论课时间 4 小时） A. Nature of information technology (IT)-based systems 基于信息技术的系统的性质 B. Types of Systems—Ranging from Off-the-shelf software to enterprise wide systems (e.g., SAP) 从现成软件到企业级系统（如 SAP）的系统类型 C. Characteristics of various IT-based systems 各种基于 IT 的系统的特点 D. Control environment in an IT-based system 基于 IT 的系统中的控制环境 E. Accounting system in an IT-based system 基于信息技术的系统中的会计系统 F. Control activities in an IT-based system 基于 IT 的系统中的控制活动 Knowledge Requirements 知识要求 To understand the IT based systems 理解基于 IT 的系统 To understand the characteristics of various IT based systems 理解各种基于 IT 的系统 的特点 Capability Requirements 能力要求 To evaluate the IT based systems 评估基于 IT 的系统 Teaching Difficulties 教学难点 The difficult part is to understand the IT based systems 难点是理解基于 IT 的系统 9 Teaching Contents 教学内容 AuditSampling(Theory Class Time 4hrs) 审计抽样（理论课时间 4 小时） A. Definition of audit sampling 审计抽样的定义 B. Basic concepts 基本概念 C. Stratification 分层 D. Sampling plans .抽样计划 E. Sampling concepts 抽样概念 F. Audit sampling for tests of controls 控制测试的审计抽样 G. Audit sampling for substantive tests 实质性测试的审计抽样 Knowledge Requirements 知识要求 To understand audit sampling 理解审计抽样 To understand audit sampling for tests of controls 理解控制测试的审计抽样 Capability Requirements 能力要求 To make a summary about audit sampling.综述审计抽样 Teaching Difficulties 教学难点 The difficult part is to understand audit sampling 难点是理解审计抽样 10 Teaching Contents 教学内容 Cashand Financial Investments(Theory Class Time 4hrs) 现金和金融投资（理论课时间 4 小时）
A. Sources and nature of cash现金的来源和性质 The auditors' principal objectives in the audit of cash审计师在现金审计中的主要目标 C. Internal control over cash transactions现金交易的内部控制 D. Audit program for cash现金审计计划 E. The audit of financial investments金融投资审计 F. Internal control for financial investments金融投资的内部控制 G. Audit program for financial investments金融投资审计计划 Knowledge Requirements知识要求 To understand the internal control over cash transactions了解现金交易的内部控制 · To understand audit program for cash了解现金审计程序 Capability Requirements能力要求 · To restate the audit program for cash复述现金审计计划 Teaching difficulties教学难点 The difficult part is the internal control over cash transactions 现金交易的内部控制 Teaching Contents教学内容 Accounts Receivable, Notes Receivable, and Revenue(Theory Class Time 4 hrs) 应收账款、应收票据和收入(理论课时4小时) A. The sales and collections cycle销售和收款周期 B. Objectives for audit of receivables and revenue应收账款和收入的审计目标 C. Internal control over a/ R and revenue应收和收入的内部控制 D. Internal control of notes receivable应收票据的内部控制 E. Audit documentation审计文件 F. Audit program for receivables and sales transactions应收账款和销售交易的审计计 Knowledge Requirements知识要求 · To understand the sales and collections cycle了解销售和收款周期 · To apply for the internal control over A/ R and revenue申请对应收和收入进行内部控 Capability Requirements能力要求 To evaluate the internal control ofa/ R and notes receivable评估应收票据和应收票据 的内部控制 Teaching difficulties教学难点 The difficult part is the sales and collections cycle 销售和收款周期 Teaching contents教学内容 Inventories and Cost of Goods Sold(Theory Class Time 4 hrs) 存货和售出商品成本(理论课时间4小时) A. Special significance of inventories存货的特殊意义 12B. Inventories and cost of goods sold存货和售出货物的成本 C. The auditors' objectives in the audit of inventories and cost of goods sold审计员在存 货和售出货物成本审计中的目标 D. Internal control over inventories and cost of goods sold存货和售出货物成本的内部 控制
A. Sources and nature of cash 现金的来源和性质 B. The auditors' principal objectives in the audit of cash审计师在现金审计中的主要目标 C. Internal control over cash transactions 现金交易的内部控制 D. Audit program for cash 现金审计计划 E. The audit of financial investments 金融投资审计 F. Internal control for financial investments 金融投资的内部控制 G. Audit program for financial investments 金融投资审计计划 Knowledge Requirements 知识要求 To understand the internal control over cash transactions 了解现金交易的内部控制 To understand audit program for cash 了解现金审计程序 Capability Requirements 能力要求 To restate the audit program for cash 复述现金审计计划 Teaching Difficulties 教学难点 The difficult part is the internal control over cash transactions 现金交易的内部控制 11 Teaching Contents 教学内容 Accounts Receivable, Notes Receivable, and Revenue(Theory Class Time 4hrs) 应收账款、应收票据和收入（理论课时 4 小时） A. The sales and collections cycle 销售和收款周期 B. Objectives for audit of receivables and revenue 应收账款和收入的审计目标 C. Internal control over A/R and revenue 应收和收入的内部控制 D. Internal control of notes receivable 应收票据的内部控制 E. Audit documentation 审计文件 F. Audit program for receivables and sales transactions 应收账款和销售交易的审计计 划 Knowledge Requirements 知识要求 To understand the sales and collections cycle 了解销售和收款周期 To apply for the internal control over A/R and revenue 申请对应收和收入进行内部控 制 Capability Requirements 能力要求 To evaluate the internal control of A/R and notes receivable 评估应收票据和应收票据 的内部控制 Teaching Difficulties 教学难点 The difficult part is the sales and collections cycle 销售和收款周期 12 Teaching Contents 教学内容 Inventories and Cost of GoodsSold(Theory Class Time 4hrs) 存货和售出商品成本（理论课时间 4 小时） A. Special significance of inventories 存货的特殊意义 B. Inventories and cost of goods sold 存货和售出货物的成本 C. The auditors' objectives in the audit of inventories and cost of goods sold 审计员在存 货和售出货物成本审计中的目标 D. Internal control over inventories and cost of goods sold 存货和售出货物成本的内部 控制