《Auditing》教學(xué)大綱課程英文名Auditing課程代碼I0203Z06學(xué)分3.0總學(xué)時(shí)48理論學(xué)時(shí)48實(shí)驗(yàn)/實(shí)踐學(xué)時(shí)0課程類別專業(yè)教育課課程性質(zhì)必修先修課程會(huì)計(jì)學(xué)原理、財(cái)務(wù)會(huì)計(jì)、管理會(huì)計(jì)適用專業(yè)金融工程開課學(xué)院經(jīng)濟(jì)與管理學(xué)院執(zhí)筆人審定人制定時(shí)間2018年4月一、課程地位與課程目標(biāo)（一）課程地位Theauditingcoursewillintroducestudentstoobtainreasonableassuranceaboutwhetherthefinancialstatementsasawholearefreefrommaterialmisstatement,whetherduetofraudorerror,therebyenablingtheauditortoexpressanopinion.Toreportonthefinancialstatements,andcommunicateasrequiredbytheISAs,inaccordancewiththeauditor'sfindings.Thecourseprovidesaguidetounderstandingthetacitandexplicitprocesswherebystudentsareproficientinthefieldofbusiness,financeandmanagementresearch.Itisinformedbytheoryandreal-lifeexamples,whichhelpshareholdersandmanagersexplorethephilosophicaldebatesandunderlyingbusiness,financeandmanagementresearchandconsidershowtheyrelatetoourunderstandingofbusinesspractice.Studentswillbeintroducedtotheimportancetoresearchtothebusinessworld,theywilllearnhowtoensurehighqualityfinancialdataandtoanalyzequalitativedatainordertoprovideasolutiontoaproblem.ThiscoursewillbetaughtinEnglishandusesaparticipativeapproachtolearningandteaching,whichisdesignedtoprovideapositivestudentlearningexperience.（二）課程目標(biāo)Thismodule,likeallmodulesatAngliaRuskin,istaughtonthebasisofachievingintendedlearningoutcomes.Onsuccessfulcompletionofthemodule,thestudentwillbeexpectedtobeabletodemonstratethefollowing:KnowledgeandLO1.Toobtainreasonableassuranceaboutwhetherthefinancialunderstandingstatementsasawholearefreefrommaterialmisstatement,whetherduetofraudorerror,therebyenablingtheauditortoexpressanopinion.LO2.Toreportonthefinancialstatements,andcommunicateasrequiredbytheISAs,inaccordancewiththeauditor'sfindings.LO3.Inallcaseswhenreasonableassurancecannotbeobtainedandaqualifiedopinionintheauditor'sreportisinsufficientinIntellectual,practical,thecircumstancesforpurposesofreportingtotheintendedusersaffectiveandtransferableofthefinancialstatements,theISAsrequirethattheauditorskillsdisclaimanopinionorwithdraworresignfromtheauditengagement.LO4.Actasanindependentself-leamerandworkwithinateambydemonstratingtheskillsnecessarytoanalyze,organise,undertakeandpresentasapresentationTheassessmentisbasedonmeetingtheselearningoutcomes,shownexplicitlyinsection4,wheretheassessmenttaskislinkedtotheselearningoutcomes.二、課程目標(biāo)達(dá)成的途徑與方法課程目標(biāo)達(dá)成的途徑主要通過課堂教學(xué)，輔以課外作業(yè)的形式。三、課程目標(biāo)與相關(guān)畢業(yè)要求的對(duì)應(yīng)關(guān)系課程目標(biāo)課程目標(biāo)對(duì)畢業(yè)要求的支撐程度（H、M、L）畢業(yè)要求3畢業(yè)要求4畢業(yè)要求6課程目標(biāo)1MMM課程目標(biāo)2MMM課程目標(biāo)3HHL課程目標(biāo)4MML四、課程主要內(nèi)容與基本要求Thetablebelowindicateshowthemodulewillbedelivered.However,thisscheduleisindicativeandmaybesubjecttochange.No.TopicSynopsisSessions1IntroductiontoauditingWhatisanauditWhyareauditsneeded?Valueoffinancialinformation2AuditevidenceAUDITEVIDENCE-DefinitionTypeofauditevidenceThetechniquesforcollectingevidenceFinancialstatementsassertions

No.TopicSynopsisSessions3AuditofCurrentAssetsandNon-CurrentassetsTheAuditofReceivables(Debtors)ISA505ExternalConfirmationsAuditProceduresAuditworkonLandandBuildingResearchPhilosophyResearchApproachesLectureandworkedexampleandexercises4AuditofInventoriesandWorkinProgressAuditofInventoriesandWorkinProgressPhysicalinventorycounts:2typeofinventorycountsLectureandworkedexampleandexercises5AuditReportTrueandFairViewauditors'reportingdutiesDirectors'responsibility日ementsoftheAuditor'sReportLectureandworkedexampleandexercises6AuditofPayroll-LectureControlobjectivesPayroll-internalcontrolsExaminationguidanceQuestionsandAnswersLectureandworkedexampleandexercises7ISA520analyticalproceduresAnalyticalreviewtechniquesUsinganalyticalprocedures-fiveconsiderationsLectureandworkedexampleandexercises8managementrepresentationsCommoncategoriesofmattersincludedintheletterofrepresentationLectureandworkedexampleandexercises9AuditorsLiabilitiestoThirdPartiesLegalliabilityLiabilityinTort(thirdparties)-NegligencePostCaparo五、課程學(xué)時(shí)安排

教學(xué)內(nèi)容教學(xué)內(nèi)容學(xué)時(shí)數(shù)學(xué)生任務(wù)對(duì)應(yīng)課程目標(biāo)1Introductiontoauditing41、22Auditevidence6作業(yè)12、33AuditofCurrentAssetsandNon-Currentassets8作業(yè)22、34AuditofInventoriesandWorkinProgress8作業(yè)33、45AuditReport6作業(yè)42、36AuditofPayroll-Lecture4作業(yè)51、2、37ISA520analyticalprocedures4作業(yè)62、3、48MANAGEMENTREPRESENTATIONS43、49AuditorsLiabilitiestoThirdParties42、3、4六、實(shí)踐環(huán)節(jié)及基本要求序號(hào)實(shí)驗(yàn)項(xiàng)目學(xué)時(shí)基本要求實(shí)驗(yàn)性質(zhì)實(shí)驗(yàn)類別七、考核方式及成績(jī)?cè)u(píng)定考核內(nèi)容考核方式評(píng)定標(biāo)準(zhǔn)（依據(jù)）占總成績(jī)比例過程考核含到課率及平時(shí)作業(yè)等上課點(diǎn)名考勤、對(duì)作業(yè)進(jìn)行成績(jī)?cè)u(píng)定20-50%期末考核閉卷對(duì)期末試卷進(jìn)行評(píng)定50-80%考核類別考試成績(jī)登記方式百分制八、推薦教材與主要參考書1、推薦教材GrahamCosserat;NeilRodda著：《ModernAuditing》，JohnW