课程
学校
学校云
慕课堂
Audit and Assurance
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课程详情
课程评价
spContent=16 years of bilingual teaching in Auditing, awarded many times in teaching and English speaking contests, including ACCA Teaching Excellence Award 2013. Let's explore the beauty and magic of auditing with humor and stories.
—— 课程团队
课程概述

Audit and Assurance is a comprehensive course based on management, economics, law, science and philosophy in related fields. Through the teaching of theory, process and practice of auditing, it helps students to analyze social and economic behavior with audit techniques. Meanwhile, this course is suitable for students preparing for the Audit and Assurance (AA) of ACCA International Exam.

授课目标

By the end of this course, students will be able to:

  • Explain the theory and concept of audit and assurance and the functions of audit.

  • Explain the principles and application of professional ethics.

  • Demonstrate how the auditor plans and perform audit procedures.

  • Explain the logic of determination of auditor's opinion and report.

课程大纲
预备知识

It is better to study the course with basic knowledge of Accounting. 

It is OK if you haven't.


参考资料

Textbook

  • Audit and Assurance (AA) Study Text[M], 2019, BPP learning Media, 12th edition.


References

  • IAASB, 2018 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements.


Websites 

  • The National Audit Office of  the People's Republic of China, www.audit.gov.cn/en

  • The Chinese institute of certified public accountants, www.cicpa.org.cn

  • The China Institute of Internal Auditors, www.ciia.com.cn

  • The International Federation of Accountants, www.ifac.org

  • The International Auditing and Assurance Standards Board, www.iaasb.org

  • The Institute of Internal Auditors, https://global.theiia.org

  • The International Organisation of Supreme Audit Institutions, www.intosai.org



常见问题

Is the course based on the International Standards on Auditing?

Yes, it is.


Is the course helpful for me to prepare for the ACCA exam?

Our course covers many parts of AA syllabus, and provide more theoretical analysis on the logic of auditing. However, it is not a guarantee for your passing the exam. 


Is the course helpful for me to understand auditing in China?

Yes, it is. Because the China Standards on Auditing have achieved convergence with the International Standards on Auditing.