审计学系课程介绍(中英对照).doc

审计学系课程介绍(中英对照)
序号:1
课程编码:12001020、12001040
课程名称:审计学原理
Principles of Auditing
学分:4
周学时:4
开课系部:审计学系
预修课程:财务会计
修读对象:本科生
课程简介:本课程是在学完财务会计基础上,介绍审计学的基本概念、原理、方法与程序。主要内容包括审计学的历史发展、审计定义、职能、目的和作用,审计的分类、审计的标准、审计风险与重要性水平、审计证据、审计程序与方法、内部控制与符合性测试、实质性测试等概念,审计工作底稿的编制。销售与收款循环、生产循环、购货与付款循环、筹资与投资循环以及货币资金的审计,审计报告的编制等内容。
拟用教材:审计学,秦荣生主编,中国人民大学出版社出版,2003年5月,第4版。
参考教材:审计学—案例与教学,李若山、刘大贤主编,经济科学出版社,2003年2月,第2版
Course Code: 12001020、12001040
Course Title: Principles of Auditing
Department: Auditing Department
Credit: 4
Periods per week: 4
Preparatory Course: Financial Accounting
Students: Undergraduates
Main Contents: On the basis of mastering Financial Accounting, this course introduces the basic conceptions, principles, methods and procedure of modern audit, mainly including the history of audit development, the conceptions of audit and its function and objective. It also tells about the class of audit, the criterion of audit, the crisis of the audit and emphasis of audit, the audit evidence, the audit methods and audit procedure, internal controlling system and the conceptions pliance test and the
substantiality test, etc., and will also tell how to edit the manuscript of audit working papers. There are also some chapters about the audit on the circulation of sale and gathering, the circulation of production, purchase and payment, fundraising and investment, the audit of ary and capital, and the concrete edition of audit report etc.
Course Book: Qin Rongsheng. Ed. May., 2003. 4th edition, Auditing, China People’s University Press.
Reference Book:Li Ruoshan & Liu Daxian, Feb., 2003. 2nd editon. Auditing---case & teaching, Economic Science Press
序号:2
课程编码:12002020、12002040
课程名称:企业财务收支审计
Auditing for Financial Revenue & Expenditure
学分:4
周学时:4
开课系部:审计学系
预修课程:审计学原理
修读对象:本科生
课程简介:本课程是在学完审计学,了解审计的基础知识和基本技能的基础上,进一步学****工业企业财务收支审计的理论、方法和程序,为今后从事审计实务工作打下基础。本课程主要讲授货币资金、应收账款、存货、短期投资、长期投资、固定资产、无形资产、等资产项目及负债项目与所有者权益的符合性测试与实质性测试的。重点是利润表中各种收入与成本费用的符合性测试与实质性测试。具体地说包括主营业务收入