《审计理论与实务》校级线下一流课程简介
课程编号：053319
课程性质：专业核心课
开课单位：bat365在线平台官方网站
总学时：48
理论学时：40
实验学时：8
上机学时：0
学分：3
内容简介：
《审计理论与实务》是会计学的专业核心课程，兼具理论性和实践性。课程基本任务是培养具有审计专业知识、专业技能和操作能力的高素质审计人员。该课程以注册会计师财务报表审计为主线，包括审计理论与审计实务两部分内容。审计理论部分包括：审计的产生与发展、审计的概念和职能、审计人员职业道德原则和审计准则、审计种类和审计方法、审计程序和审计证据、审计工作底稿、审计计划、审计重要性、风险评估与风险应对、审计抽样、审计报告等；审计实务部分包括：销售与收款循环审计、采购与付款循环审计、生产与存货循环审计、筹资与投资循环审计、货币资金审计等各业务循环审计。通过本课程的学习，使学生理解审计基本理论，掌握审计的基本技能，培养学生的审计职业素养，引导学生养成良好的审计思维，使其深刻理解审计在维护经济活动秩序，保障社会公众利益方面发挥的作用；使学生毕业后能够胜任在政府审计机关、会计师事务所、企事业单位的审计实务、审计管理及相关工作。
本课程采用课堂讲授和实验教学相结合的方法。实验教学主要是对审计实务部分的模拟操作。主要内容包括：审计软件介绍与审计基本程序；各业务循环审计操作；错弊审计案例与经典审计案例等3个实验项目。
授课过程中采用启发式教学和互动式教学，多媒体课件与传统板书相结合的教学方法，案例教学法等，促进理论与实践相结合；结合教学内容进行实验教学，巩固课堂所讲授的内容，提高审计工作的实践能力。围绕每章节的重点教学内容，布置一定数量的课后作业。课程考核总评成绩由平时成绩 20%（作业、课堂参与度等）、实验成绩10%、期末考试成绩 70%三部分综合评定产生。
先修课程：初级会计学、中级财务会计、财务管理
撰写人：田谧、张丽丽
Auditing
Course ID:053319
Course Type: core courses
Offered by(School): School of Management
Total Hours:48
Teaching Hours:40
Experimental Hours:8
Using Computer Hours:0
Credit:3
Course Description:
Auditing is an important professional course and one of the core courses of accounting discipline system. The basic task of the course is to train high-quality financial auditors with professional auditing knowledge, professional skills and operational ability. This course consists of two parts: auditing theory and auditing practice.
This course is mainly taught financial statement audit by CPA. Auditing theory part includes the definition of the audit, the principles of professional ethics, type and methods of audit, audit procedures and audit evidence,audit working papers, audit plans, audit materiality, risk assessment and risk response, audit sampling, etc. Auditing practice part includes sales and revenue cycle audit, procurement and payment cycle audit, production and inventory cycle audit, financing and investment cycle audit, monetary fund audit, audit report,ect. Through learning this course, make students understand the basic theories, basic knowledge of auditing, master the basic skills of the audit, form a good audit thinking, develop audit operation skills.
This course adopts the method of combining classroom teaching with experimental teaching . Experimental teaching is mainly the simulation operation of audit practice. The main contents include: introduction of audit software and basic audit procedures; audit operation of each business cycle; error and fraud audit cases and classic audit cases.
In the course of teaching, heuristic teaching and interactive teaching are adopted, multimedia courseware, Traditional teaching,case teaching method and so on, to promote the combination of theory and practice.Combined with the teaching content, the experimental teaching is carried out to consolidate the teaching content and improve the practical ability of audit work.Around the core contents of eachchapter, a certain number of after-school assignments are arranged. The total score of the course examination consists of three parts: usual score（20%）, experimental score（10%） and final examination score（70%）.
Prerequisite Course: Primary accounting, Intermediate Financial Accounting，Financial management
Written by:TIAN Mi、ZHANG Lili
