SJQU-QR-JW-033(A0) 【iBA-审计】 (iBA-Audit) 基本信息(必填项) Basic Information( Required) 课程代码 Course code:【2060804】 课程学分 Course credits:【4学分 面向专业 Major:【会计学 Account ing】 课程性质 Characteristic of the course:【系级必修课 Department-level required courses】 开课院系 Department:【商学院 Business College】 使用教材 Teaching and Reference materials 教材 Textbook:【《审计学一种整合方法》,阿尔文·阿伦斯、兰德尔·埃尔德、马克·比 斯中国人民大学出版社,英文版第15版】 Auditing: A Method of Integration ) Alvin Arrensr, Randall Elder, Macbis, Renmin, Renmin University of China Press, English Edition 15th 参考书目 Bibliography:【《审计学原理》,中国人民大学出版社,中文版第4版】 < Principles of Auditing ) Renmin University of China Pres, Chinese 4ths 课程网站网址 Online Learning Website URL:无 先修课程 Preface Course:《财务会计 Financial accounting》、《管理会计 Management 二、课程简介(必填项) Course description( Required) In today s accounting climate it is important that managers at all levels understand the auditing process, including the theory, philosophy and practice of auditing and the ethical implications of auditing decisions. This course develops an understanding and appreciation of the philosophy of the auditing process and provides students with the skills necessary for effective decision making in regard to auditing financial reporting, and ethics. The course covers the standards, concepts, and principles of auditing theory and practice. Topics include generally accepted auditing standards systems of internal control; tests of compliance transaction sampling; quality and reliability of information for decision making; the concepts of audit risk, materiality and evidence frameworks for the rules of conduct and the code of professional conduct; and information technology applied to internal control. Critical thinking and communication skills are developed through a variety of means including case analyses, presentations, seminar-type discussions, research of authoritative literature, and use of information technology tools 三、选课建议(必填项) Suggestion for Selection of Course( Required 本课程适合大学学生在高年级时学习。 This course fits for the advanced level students
【iBA -审计】 【iBA - Audit】 一、基本信息（必填项）Basic Information（Required） 课程代码 Course Code：【 2060804 】 课程学分 Course Credits：【 4 学分 】 面向专业 Major：【会计学 Accounting】 课程性质 Characteristic of the Course：【系级必修课 Department-level required courses】 开课院系 Department：【商学院 Business College】 使用教材 Teaching and Reference Materials： 教材 Textbook:【《审计学：一种整合方法》，阿尔文·阿伦斯、兰德尔·埃尔德、马克·比 斯,中国人民大学出版社，英文版第 15 版】 《Auditing: A Method of Integration》, Alvin Arrensr, Randall Elder, Macbis, Renmin, Renmin University of China Press, English Edition 15th 参考书目 Bibliography：【《审计学原理》，中国人民大学出版社，中文版第 4 版】 《Principles of Auditing》, Renmin University of China Pres, Chinese 4ths 课程网站网址 Online Learning Website URL：无 先修课程 Preface Course：《财务会计 Financial Accounting 》、《管理会计 Management Accounting》 二、课程简介（必填项）Course Description（Required） In today's accounting climate it is important that managers at all levels understand the auditing process, including the theory, philosophy, and practice of auditing and the ethical implications of auditing decisions. This course develops an understanding and appreciation of the philosophy of the auditing process and provides students with the skills necessary for effective decision making in regard to auditing, financial reporting, and ethics. The course covers the standards, concepts, and principles of auditing theory and practice. Topics include generally accepted auditing standards; systems of internal control; tests of compliance; transaction sampling; quality and reliability of information for decision making; the concepts of audit risk, materiality, and evidence; frameworks for the rules of conduct and the code of professional conduct; and information technology applied to internal control. Critical thinking and communication skills are developed through a variety of means including case analyses, presentations, seminar-type discussions, research of authoritative literature, and use of information technology tools. 三、选课建议（必填项）Suggestion for Selection of Course（Required） 本课程适合大学学生在高年级时学习。 This course fits for the advanced level students. SJQU-QR-JW-033（A0）
四、课程与专业毕业要求的关联性((选填,适用于院校合作)The Correlation between Curriculum and Graduation Requirements (Optional) 专业毕业要求 关联 Graduation Requirements Relation LO1表达沟通 Expressing communication 理解他人的观点,尊重他人的价值观,能在不同场合用书面或口头形 式进行有效沟通。能够就会计信息与报表使用者进行有效交流,并且 清晰的表达自我观点 Understand the views of others, respect their values, and communicate effe ctively in writing or orally on different occasions. Be able to effectively communicate accounting information with report users, and express their opinions clearly LO2自主学习 Self-learning 自主学习能积极自主的参与学习,能够确定自己的学习目标,并主动 地通过搜集信息、分析信息、讨论、实践、质疑、创造等方法来实现 学习目标 Be able to identify earning goals as needed and achieve them by gathering nformation, analyzing information, discussing, practicing, questioning LO3专业能力 Professional ability LO31财务管理分析能力 Financial management analysis ability 掌握财务管理四大核心技能:投资、筹资、营运及利润分配,并能对 财务相关问题进行预测、决策、分析和评价 Master the four core skills of financial management: investment, decisions, analyze and evaluate financial-related issues LO32会计核算与监督能力 掌握企业会计工作流程、会计记账流程、记账规则、报表生成及财务 报表运用等知识,具备会计岗位工作能力。 Master the knowledge of corporate accounting work flow, accounting bookkeeping process, bookkeeping rules, report generation and financial
四、课程与专业毕业要求的关联性（（选填，适用于院校合作）The Correlation between Curriculum and Graduation Requirements（Optional） 专业毕业要求 Graduation Requirements 关联 Relation LO1 表达沟通 Expressing communication 理解他人的观点，尊重他人的价值观，能在不同场合用书面或口头形 式进行有效沟通。能够就会计信息与报表使用者进行有效交流，并且 清晰的表达自我观点。 Understand the views of others, respect their values, and communicate effe ctively in writing or orally on different occasions. Be able to effectively communicate accounting information with report users, and express their opinions clearly. LO2 自主学习 Self-learning 自主学习 能积极自主的参与学习，能够确定自己的学习目标，并主动 地通过搜集信息、 分析信息、讨论、实践、质疑、创造等方法来实现 学习目标。 Be able to identify earning goals as needed and achieve them by gathering information, analyzing information, discussing, practicing, questioning, LO3 专业能力 Professional ability LO31 财务管理分析能力 Financial management analysis ability 掌握财务管理四大核心技能：投资、筹资、营运及利润分配，并能对 财务相关问题进行预测、决策、分析和评价。 Master the four core skills of financial management: investment, fundraising, operation and profit distribution, and be able to predict, make decisions, analyze and evaluate financial-related issues. LO32 会计核算与监督能力 Accounting and Supervision Ability 掌握企业会计工作流程、会计记账流程、记账规则、报表生成及财务 报表运 用等知识，具备会计岗位工作能力。 Master the knowledge of corporate accounting work flow, accounting bookkeeping process, bookkeeping rules, report generation and financial
report application, etc, and have the ability to work in accounting positions LO33会计软件操作与应用能力 Accounting software operation and application ability 系统地掌握一种或者多种财务软件,并能应用财务软件进行会计核算、 会计业务处理、会计信息流管理。 Master one or more financial software systematically, and be able to apply financial software for accounting, accounting business processing, and accounting information flow management LO34风险管理控制能力 Risk management control ability 系统地掌握风险管理理论与方法,掌握其在会计、财务中的运用,具 有解决风险管控实际问题的能力。 Master the theory and methods of risk management systematically, master its application in accounting and finance, and have the ability to solve practical problems in risk management and control LO35跨文化理解能力 Cross-cultural understanding Ability 掌握与国际接轨的知识与技能,增强能够参与企业国际事务和国际竞 争的能力,学生考取本专业相关的国际企业会计职业技能证书。 Master the knowledge and skills that are in line with international standards, and enhance the ability to participate in the international affairs of enterprises and international competition. Students can pass the relevant cational skills certificates for thel LO4尽责抗压 Due diligence and 遵守纪律,守信守则,具有耐挫折,抗压力的能力。 Discipline, abide by the rules, with resistance to setbacks, the ability to resi LO5协同创新 Collaborative innovation 同群体保持良好的合作关系,做集体中的积极成员;善于从多个维度思 考问题,利用自己的知识与实践来提出新设想 Keep good cooperation with the team, be an active member of the group be brave to think from different perspectives and put forward new ideas L06信息应用 Information application
report application, etc., and have the ability to work in accounting positions. LO33 会计软件操作与应用能力 Accounting software operation and application ability 系统地掌握一种或者多种财务软件，并能应用财务软件进行会计核算、 会计 业务处理、会计信息流管理。 Master one or more financial software systematically, and be able to apply financial software for accounting, accounting business processing, and accounting information flow management. LO34 风险管理控制能力 Risk management control ability 系统地掌握风险管理理论与方法，掌握其在会计、财务中的运用，具 有解决 风险管控实际问题的能力。 Master the theory and methods of risk management systematically, master its application in accounting and finance, and have the ability to solve practical problems in risk management and control. LO35 跨文化理解能力 Cross-cultural understanding Ability 掌握与国际接轨的知识与技能，增强能够参与企业国际事务和国际竞 争的能力，学生考取本专业相关的国际企业会计职业技能证书。 Master the knowledge and skills that are in line with international standards, and enhance the ability to participate in the international affairs of enterprises and international competition. Students can pass the relevant international corporate accounting vocational skills certificates for their majors. LO 4 尽责抗压 Due diligence and pressure resistance 遵守纪律，守信守则，具有耐挫折，抗压力的能力。 Discipline, abide by the rules, with resistance to setbacks, the ability to resi st pressure. LO 5 协同创新 Collaborative innovation 同群体保持良好的合作关系，做集体中的积极成员;善于从多个维度思 考问 题，利用自己的知识与实践来提出新设想。 Keep good cooperation with the team, be an active member of the group, be brave to think from different perspectives and put forward new ideas. LO6 信息应用 Information application
具备一定的信息素养,并能在工作中应用信息技术解决问题。 Possess a certain degree of information literacy, and can apply information technology to solve problems at work LO7服务关爱 Service care 服务关爱愿意服务他人、服务企业、服务社会为人热忱,富于爱心 懂得感恩(“感恩、回报、爱心”为我校校训内容之一)。 Willing to serve others, enterprises and society; being enthusiastic, loving a nd grateful(gratitude, return, love is one of the contents of our school mott LO8国际视野 International Perspective 具有基本的外语表达沟通能力与跨文化理解能力,有国际竞争与合作 的意识,了解国际财会法律与相关信息,系统地掌握会计专业英语, 具备阅读国际财快的能力。 With basic foreign language communication skills and cross-cultural under nternational competition and cooperation awareness Understand international accounting laws and related information, master ac professional English systematically, and have the ability international accounting reference materials 备注:LO= learning outcomes(学习成果) 五、课程目标/课程预期学习成果(必填项)(预期学习成果要可测量/能够 TERR)Course Objectives/ Course Expected Learning Outcomes (required) 序课程预期 课程目标 号学习成果〔细化的预期学习成果 教与学方式 评价方式 Course Objectives Assessment (Detailed Expected Learning Methods Methods Outcomes Learning outcomes Understand the nature of Student: To preview and wir ork responsibility to detect 讲解理论、方法 预习和复习 misstatements and
备注：LO=learning outcomes（学习成果） 五、课程目标/课程预期学习成果（必填项）（预期学习成果要可测量/能够 证明）Course Objectives / Course Expected Learning Outcomes（Required） 具备一定的信息素养，并能在工作中应用信息技术解决问题。 Possess a certain degree of information literacy, and can apply information technology to solve problems at work. LO 7 服务关爱 Service care 服务关爱 愿意服务他人、服务企业、服务社会;为人热忱，富于爱心， 懂得感恩(“感恩、 回报、爱心”为我校校训内容之一)。 Willing to serve others, enterprises and society; being enthusiastic, loving a nd grateful (gratitude, return, love is one of the contents of our school mott o). LO 8 国际视野 International Perspective 具有基本的外语表达沟通能力与跨文化理解能力，有国际竞争与合作 的意识，了解国际财会法律与相关信息，系统地掌握会计专业英语， 具备阅读国际财快的能力。 With basic foreign language communication skills and cross-cultural under standing ability, able to read professional foreign language materials, with i nternational competition and cooperation awareness. Understand international accounting laws and related information, master accounting professional English systematically, and have the ability to read international accounting reference materials. 序 号 课程预期 学习成果 Course Expected Learning Outcomes 课程目标 （细化的预期学习成果） Course Objectives （Detailed Expected Learning Outcomes） 教与学方式 Teaching and Learning Methods 评价方式 Assessment Methods 1 LO2 Overall auditor responsibilities: Understand the nature of audit risk and an auditor’s responsibility to detect financial statements misstatements and Teacher: to explain the theory, methods Student: To preview and review 讲解理论、方法 预习和复习 Quiz Homework 测试 作业
Overall auditor the nature of audit risk and statements misstatements Overall auditor Understand the nature of esponsibility to detect financial statements misstatements and compliance with lav 审计师的总体责任:了解 审计风险的性质以及审计 师发现财务报表错报和不 符合法律法规的责任 LO3 The audit process Teacher: to explain the Quiz the audit process, including Student: To preview and wr ork Understand the nature of heory, method the nature of and review 作业 讲解理论、方法 预习和复习 assertions, audit objectives audit procedures and audit ence 审计过程:了解审计过程 的性质,包括财务报表声 明、审计目标、审计程序 和审计证据的性质及其相 互关系 Apply appropria 测试 eporting situation 作业
noncompliance with laws and regulations. Overall auditor responsibilities: Understand the nature of audit risk and an auditor’s responsibility to detect financial statements misstatements and noncompliance with laws and regulations. Overall auditor responsibilities: Understand the nature of audit risk and an auditor’s responsibility to detect financial statements misstatements and noncompliance with laws and regulations. 审计师的总体责任：了解 审计风险的性质以及审计 师发现财务报表错报和不 符合法律法规的责任。 2 LO3 The audit process: Understand the nature of the audit process, including the nature of and relationships among financial statement assertions, audit objectives, audit procedures and audit evidence. 审计过程：了解审计过程 的性质，包括财务报表声 明、审计目标、审计程序 和审计证据的性质及其相 互关系。 Teacher: to explain the theory, methods Student: To preview and review 讲解理论、方法 预习和复习 Quiz Homework 测试 作业 3 LO5 Reporting requirements: Apply appropriate audit reporting standards to various reporting situations. Quiz Homework 测试 作业