SPOC学校专有课程
审计学（双语）
分享
spContent=In this course, we focus on CPA auditing. We explain the basic priniciples of auditing and use the simple words and examples to explain the concepts, and the students can understand the professional concepts of auditing and bring up auditing thinking after learning.
—— 课程团队
课程概述

There are ten chapters in this course referring the basic principles of auditing and big data concepts. Although  this course focuses on the main concepts and contents of CPA auditing, the students can understanding governmental auditing and internal auditing easily after learning this course. At the beginning of each chapter, we first show the learning objectives to the students, and at the ending of each chapter, we show the summary chart and professional auditing terms to the students. The students also can review the main contents of each chapter by doing exercises at the end of each chapter. After learning this course, the students can understand the professional concepts of auditing and bring up auditing thinking. The captions are both in English and in Chinese, so you do not need to worry about your English!

授课目标
  1. master the basic concepts and knowledge of auditing;
  2. bring up the auditing thinking.
成绩 要求

为积极响应国家低碳环保政策， 2021年秋季学期开始，中国大学MOOC平台将取消纸质版的认证证书，仅提供电子版的认证证书服务，证书申请方式和流程不变。

 

电子版认证证书支持查询验证，可通过扫描证书上的二维码进行有效性查询，或者访问 https://www.icourse163.org/verify，通过证书编号进行查询。学生可在“个人中心-证书-查看证书”页面自行下载、打印电子版认证证书。

 

完成课程教学内容学习和考核，成绩达到课程考核标准的学生（每门课程的考核标准不同，详见课程内的评分标准），具备申请认证证书资格，可在证书申请开放期间（以申请页面显示的时间为准），完成在线付费申请。

 

认证证书申请注意事项：

1. 根据国家相关法律法规要求，认证证书申请时要求进行实名认证，请保证所提交的实名认证信息真实完整有效。

2. 完成实名认证并支付后，系统将自动生成并发送电子版认证证书。电子版认证证书生成后不支持退费。


课程大纲
预备知识

The students may have or may not have knowledge of basic principles of accounting.

参考资料

Rick Hayes，Philip Wallage，Hans Gortemaker. Principles of Auditing: An Introduction to International Standards on Auditing (3rd Edition) [M]．Pearson，2015.

O.Ray Whittington, Kurt Pany. Priniciples of Auditing & Other Assurance Services (Twenty First Edition) [M]. McGrawHill, 2018.

International Auditing Standards.

常见问题

1. If my english is not good, can I learn this course?

yes ,you can. we explain all the contents in English, but the captions include Chinese and English.

2. Can the content of this course adapt to the situation in China?

Sure. The basic concepts and contents of CPA auditing are same both in China and in Foreign countries.