Auditing

Through video teaching, in-class practice, case analysis and other teaching links, this course enables students to fully master the basic principles, methods and skills of auditing, master the basic skills of various business cycle auditing, and lay a solid foundation for future auditing practice.

开设学校:江西财经大学;学科:经济学、

Auditing课程:前往报名学习

Auditing视频慕课课程简介:

Through video teaching, in-class practice, case analysis and other teaching links, this course enables students to fully master the basic principles, methods and skills of auditing, master the basic skills of various business cycle auditing, and lay a solid foundation for future auditing practice.

前往报名学习

Auditing课程列表:

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1 Introduction

-1.1 The emergence and development of civil audit

-1.2 The concept and function of CPA audit

-1.3 Elements and categories of forensic services

-1.4 The basic process of CPA audit

-Chapter 1 Unit Tests

2 Certified public accountants, public accounting firms and institutes of certified public accountants

-2.1 General qualification requirements for certified public accountants

-2.2 The organizational form of an accounting firm

-2.3 Conditions for the establishment of a public accounting firm

-Chapter 2 Unit Tests

3 Professional Standards for Certified Public Accountants

-3.1 Conceptual framework of professional ethics

-3.2 Meaning and immunity of confidentiality obligation

-3.3 Communication before and after accepting the commission

-Chapter 3 Unit Tests

4 Legal Liability of Certified Public Accountants

-4.1 Business failure and audit failure

-4.2 The determination of legal liability of certified public accountants

-4.3 The constitutive elements of the civil liability of certified public accountants

-4.4 The evasion and defense of legal liability of certified public accountants

-Chapter 4 Unit Tests

5 Audit objectives and their achievement

-5.1 The general objective of financial statement audit

-5.2 Audit objectives related to various transactions and events

-5.3 The process of achieving audit objectives

-5.4 Auditing responsibility of certified public accountants

-Chapter 5 Unit Tests

6 Audit Evidence and Audit Working Paper

-6.1 Audit evidence

-6.2 Comprehensive use of audit procedures

-6.3 Working paper for the audit

-Chapter 6 Unit Tests

7 Planning Audit Work

-7.1 Evaluation of the independence and professional competence of the certified public accountants themselves

-7.2 The concept of auditing business engagement

-7.3 Perform the preliminary analysis procedure

-7.4 The concept of audit materiality

-7.5 Perform the preliminary analysis procedure

-Chapter 7 Unit Tests

8 The risk assessment

-8.1 The meaning of CPA risk assessment procedure

-8.2 The meaning and elements of internal control

-8.3 Understand internal control of the audited company

-8.4 Internal control and material misstatement risk

-Chapter 8 Unit Tests

9 Risk response

-9.1 The general measures to deal with the risk of material misstatement at the financial statement level

-9.2 Connotation of control tests

-9.3 Concept of substantive procedures

-Chapter 9 Unit Tests

10 The audit sampling

-10.1 Overview of Audit Sampling

-10.2 Sampling risk and non-sampling risk

-10.3 Audit sampling method

-10.4 The main steps of audit sampling

-Chapter 10 Unit Tests

11 Sales and collection cycle audit

-11.1 Major business activities of sales and collection cycle

-11.2 Substantive procedures for sales transactions

-11.3 Cut-off test of main business revenue

-11.4 Accounts receivable confirmation procedures

-Chapter 11 Unit Tests

12 Procurement and payment cycle audit

-12.1 The main business activities involved in the procurement and payment cycle

-12.2 Substantive procedures for accounts payable

-12.3 Fixed Assets -- Substantive procedures for accumulated depreciation

-Chapter 12 Unit Tests

13 Inventory and warehouse cycle audit

-13.1 Business activities and accounting records relating to inventory and storage cycles

-13.2 Sources of material inventory misstatement risk

-13.3 Audit procedures for inventory supervision

-Chapter 13 Unit Tests

14 Financing and investment cycle audit

-14.1 Internal control of financing activities

-14.2 Risk of material misstatement of financing activities

-14.3 The audit of short-term borrowing

-Chapter 14 Unit Tests

15 Audit of monetary assets

-15.1 Internal control tests and substantive procedures for cash on hand

-15.2 Internal control and control test on bank deposits

-15.3 Substantive procedures for bank deposits

-Chapter 15 Unit Tests

16 Put an end to the audit

-16.1 Audit related party transactions

-16.2 Audit related party transactions

-16.3 The final evidence evaluation process

-Chapter 16 Unit Tests

17 The audit report

-17.1 Standard unqualified audit report

-17.2 An unqualified audit report with a highlighted item section

-17.3 Qualified audit report

-17.4 Adverse opinion report

-17.5 An audit report that cannot express an opinion

-Chapter 17 Unit Tests

The final exam

-The final exam

Auditing开设学校:江西财经大学

Auditing授课教师:

廖义刚-教授-江西财经大学-

1977年6月生,2007年毕业于厦门大学会计系,获管理学(会计)博士学位,现为江西财经大学会计学教授、博士生导师,财政部全国会计高端(领军)人才,江西财经大学会计发展研究中心副主任,江西财经大学校学术委员会委员,中国会计学会审计专业委员会委员,中国政府审计研究中心特约研究员,国家自然科学基金及国家社科基金评审专家,江西省审计学会理事。  学术成就 在《会计研究》、《审计研究》、《经济评论》等国内知名期刊发表论文近30余篇,主持完成国家自然科学基金项目2项,在研国家自然科学基金项目2项;主持完成教育部人文社科基金项目1项,作为核心成员参与完成国家社科基金项目1项、审计署招标课题2项。

陈丹-讲师-江西财经大学-

陈丹,女,博士,江西乐平人,2008年起任职于江西财经大学会计学院,主要从事审计理论和双语教学的研究。

杨书怀-教授-江西财经大学-

1980年10月生,2011年毕业于江西财经大学会计学专业,获管理学(会计)博士学位,现为江西财经大学会计学教授、硕士生导师,中国会计学会审计专业委员会委员。在《会计研究》、《审计研究》、《当代财经》等国内知名期刊发表论文近10余篇,主持在研国家自然科学基金项目1项;主持完成财政部共建、审计署招标课题各1项。

饶斌-副教授-江西财经大学-

1995年大学毕业后在多家会计师事务所从事审计及管理咨询服务,中国注册会计师资格,历任审计师、签字注册会计师、项目经理。2003年硕士毕业江西财经大学后留校任教,2008年博士毕业于江西财经大学,副教授、硕导、校级中青年骨干教师、清华大学访问学者(2012年-2013年)。曾在《会计研究》、《审计研究》等权威刊物发表论文两篇,CSSCI来源类期刊发表论文两篇,主持完成一项校级课题,主要参与三项省部级课题。

吴志斌-讲师-江西财经大学-

1971年出生,1994年至2014年任职于江西财经大学会计学院,2014年至今,为江西财经大学计算机实践教学中心、经济管理创业与模拟实验中心副主任。

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