审计学系课程介绍(中英对照)

1、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

2、：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、12001040Course Title： Principles of AuditingDepartment： Auditing Department Credit： 4Periods per week： 4Preparatory Course： Financial AccountingStudents： UndergraduatesMain Contents： On the basis of m

3、astering 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,

4、the crisis of the audit and emphasis of audit, the audit evidence, the audit methods and audit procedure, internal controlling system and the conceptions of compliance test and the substantiality test, etc., and will also tell how to edit the manuscript of audit working papers. There are also some c

5、hapters about the audit on the circulation of sale and gathering, the circulation of production, purchase and payment, fundraising and investment, the audit of monetary and capital, and the concrete edition of audit report etc.Course Book： Qin Rongsheng. Ed. May., 2003. 4th edition, Auditing, China

6、Peoples 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

7、基本技能的基础上，进一步学习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、其他业务收入、投资收益、营业外收入、主营业务成本、其他业务支出、销售流转税和所得税、管理费用、销售费用、财务费用、营业外支出等的真实性与合法性审计。现金流量表审计要点，验资过程，以及期后事项，或有负债，关联交易，持续经营、合并报表等特殊项目的审计。拟用教材：财务收支审计，陈力

8、生主编，立信会计出版社出版，2003年第1版。参考教材：待定Course Code： 12002020、12002040Course Title： Auditing for Financial Revenue & ExpenditureDepartment： Auditing Department Credit： 4Periods per week： 4Preparatory Course： Principles of AuditingStudents： UndergraduatesMain Contents： This course is about the further lear

9、ning of the theories, methods and procedure of business enterprise auditing for finance receipt and expenditure, based on the basic knowledge and skills of audit in the previously learning. The course includes items of asset of monetary funds, accounts receivables, stock, short-term investment, long

10、-term investment, fixed assets, immaterial assets etc., the accountable test and the materiality test of owner equity. The emphases are the accountable test and the materiality test of the items of incomes, costs and expenses which mainly including the reality and legality audit of the operating inc

11、omes, other operating incomes, investment gains, non-operating incomes, operating costs, other operating costs, distribution costs, financial costs, non-operating expenses etc. It also covers the audit highlights of cash flow statements, the audit process of C/A, and special audit of the events afte

12、r balance sheet date, the contingent liability, the related-party transaction, the going concern and the consolidated statement etc.Course Book： Chen Lisheng. Ed. 2004. New edition, Financial Revenue & Expenditure Auditing, Lixin Accounting Press.Reference Book： Not available序 号：3课程编码：12003030课程

13、名称：经济效益审计 Auditing for Economic Efficiency 学 分：3周 学 时：3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：本课程的教学目的是在学生掌握审计基本理论和方法与企业财务收支审计的基础上，进一步学习和掌握经济效益审计的理论与方法。本课程从理论与实践两个方面讲授经济效益审计的基本理论及其方法，其基本内容为业务经营审计与管理审计两个方面，重点是在合法性与真实性审计的基础上，审计企业在采购、生产、销售、投融资决策等各方面的经济性、科学性。拟用教材：经济效益审计，任月君 王悦主编，东北财经大学出版社，2001年第1版。参考教材：经济效益审计学

14、，崔彤，天津人民出版社，2002年第1版。Course Code：12003030Course Title：Auditing for Economic EfficiencyDepartment：Auditing Department Credit：3Periods per week：3Preparatory Course：Principles of AuditingStudents：UndergraduatesMain contents：This course is about the basic theories and its methods of economic performance

15、 audit after the students having mastered the basic theories and methods of audit and Auditing for Financial Revenue & Expenditure. It includes system theories and methods of the operating audit and management audit. The emphasis is the economical and scientific audit in the following aspects in

16、cluding purchase, production, sale, decision-making of investment and financing etc.Course Book：Ren Yuejun & Wang Yue. Ed. 2001. New edition. Auditing for Economic Efficiency. Dongbei University of Finance & Economics Press.Reference Book：Cui Tong. Ed. 2002.New edition, Auditing for Economic

17、 Efficiency, Tianjing Peoples Press.序 号：4课程编码：12008020课程名称：内部审计学 Internal Auditing of Enterprise学 分：2周 学 时：2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，进一步学习企事业单位内部审计的理论与方法。主要内容包括内部审计的起源与发展、内部审计的目的、职能与作用，内部审计的规划，各资产负债表与利润表各项目的内部审计，销售与收款、购货与付款、生产循环、筹资与投资等循环以及货币资金的内部控制的设计与审计，内部审计结果的沟

18、通与内部审计报告的编制等内容。拟用教材：现代内部审计学，徐政旦等主编，中国时代经济出版社出版，2003年月第1版。参考教材：内部管理控制论，张先治主编，中国财政经济出版社出版，200年月第1版。Course Code：12008020Course Title：Internal Auditing of Enterprise Department：Auditing Department Credit：2Periods per week：2Preparatory Course：Principle of AuditingStudents：UndergraduatesMain contents：This

19、 course is about the learning of the theories, method and procedure of business enterprise audit, based on the basic knowledge and skills of audit in the procedure learning. It includes the origin and development of audit, the objectives, the function of internal audit. It also describes the design

20、and internal audit of B.S. and P.S., sale & gathering, purchase & payment, production circle and fundraising and investment, currency & capital procedures. The communication about the result of internal audit and the edit of audit report are also recommended. Course Book：Xu Zhendan. Ed.

21、Nov 2003. 1st edition. Internal Auditing of Enterprise. China Times and Economic Press.Reference Book：Zhang Xianzhi, Ed. Jul 2004. 1st edition. Thesis of Internal management control. China Finance & Economic Press. .序 号：5课程编码：12009010课程名称：审计理论专题（双语） Auditing Theory Topics学 分：2周 学 时：2开课系部：审计学系预修课

22、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，进一步学习审计学的专题理论与前言理论，把握审计学的发展动态。主要内容包括审计与经济结构之间的关系，西方当代审计研究的内容与方法，审计理论的框架结构，审计本质、目标、假设的深入探讨，审计规范、证据的的发展，内部控制与制度基础审计，审计风险与风险导向审计，审计责任、质量、报告等的深入研究。拟用教材：审计研究前言，徐政旦等主编，上海财经大学出版社出版，2002年10月第1版。 英文版美国独立审计准则和国际内审准则参考教材：独立审计准则导论，中注协后续教育编审委员会，经济科学出版社，97年12月第1版C

23、ourse Code：12009010Course Title：Auditing theory topics (Bilingual)Department：Auditing Department Credit： 2Periods per week： 2Preparatory Course： Principles of AuditingStudents：UndergraduatesMain contents：This course is about the further learning of the special theories, the advanced theories and the

24、 grasp of development of audit, based on the basic knowledge and technology of audit in the procedure learning. It includes the relationship between the economic structure and audit, study on western modern audit methods, framework of audit theory, discuss in-depth on the essence, objects and hypoth

25、esis of audit, and also the standards, the development of evidence, internal & principle-basic audit, audit risk & risk-leading audit, accountability, quality of audit and audit report.Course Book：Xu Zhendan. Ed. 2002. 1st edition. Pioneer of Auditing Study. Shanghai University of Finance &a

26、mp;Economics Press.Auditing Standard of U.S.A and IIA (English edition).Reference Book：Follow-up education committee of Chinese Certified Accounting Association. Ed. 1997. 1st edition. Independent Auditing Principles Leading, Economic & Science Press.序 号：6课程编码：12010020课程名称：审计文献选读(双语) Elective Re

27、adings of Auditing Literature(Bilingual)学 分：2周 学 时：2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：本课程的教学目的使学生在学习并掌握了基本的审计理论、审计方法的基础上，更广泛地学习和吸收国际上关于审计理论、审计方法的历史与发展，使学生在审计学习和工作中能熟练使用一门外语。本课程涉及的内容主要来源于国际上一些经典的审计论著、著名的审计杂志、国际著名的审计机构颁布的审计标准等。涉及的内容包括经典审计案例，审计执业标准的发展，国际著名审计事务所的质量控制与风险规避等。拟用教材：审计文献杂志（Journal of Auditing

28、Literature）参考教材：审计流程实践与案例，（英）Lain Gray, Stuard Manson 中信出版社出版，2003年9月第2版Course Code：12010020Course Title：Elective Readings of Auditing LiteratureDepartment：Auditing Department Credit： 2Periods per week： 2Preparatory Course：Principles of AuditingStudents：UndergraduatesMain contents： This course aims

29、to enlarge the students knowledge of international audit theories, methods, history and development, which is based on the basic knowledge and skills of audit in the procedure learning. And it also enables the students to master the special English on audit. These chapters mainly come from the inter

30、national classic thesis, famous auditing magazine, and new auditing principles, which publicized by the international authority auditing agencies. It includes some classic audit cases, the development of audit acting standards and the quality-control and risk-avoidance of the famous international au

31、dit house, etc.Course Book： Journal of Auditing LiteratureReference Book： Lain Gray, Stuard Manson Auditing process-Practice & Cases. (British) Sep, 2003 2nd edition. Citic Publishing House 序 号：7课程编码：12005020课程名称：计算机审计 Computerized Auditing学 分：3周 学 时：3开课系部：审计学系预修课程：审计学、会计电算化修读对象：本科生课程简介：本课程内容主要包

32、括计算机审计的含义、产生与发展，计算机审计对审计人员的要求，计算机审计的目标与过程。计算机审计的方法、技术与工具，计算机审计的计划、重要性、和审计风险，计算机信息系统下的内部控制及其审计评价，计算机审计证据的获取、收集与评价，会计应用软件的开发的审计，计算机审计工作底稿与审计报告的形成。常用审计软件的介绍。拟用教材：计算机审计，苏运法等主编，首都经济贸易大学出版社出版，2005年1月，第1版。参考教材：计算机审计案例选，董化礼、刘汝焯主编，清华大学出版社，2003年9月，第1版Course Code： 12005020Course Title： Computerized Auditing De

33、partment： Auditing Department Credit： 3Periods per week： 3Preparatory Course：Auditing, Computerized AccountingStudents: UndergraduatesMain Contents：This course is about the meaning, the appearance and the development of computerized audit and the computerized audit professionals requirements. It is

34、classified into the objectives, procedures, methods, techniques, utilities, plan, and essentiality, auditing risk, internal control and audit evaluation under computerized information system. It also includes the capturing, collecting and evaluation of evidence of computerized audit, the exploitatio

35、n on applied accounting software and the composition of computerized paper and report. Some accounting software is also introduced.Course Book： Su Yunfa etc., Computerized auditing. 2005. 1st edtion., The capital Economics & Trade University press.Reference Book： Dong Huali, Liu Ruzhuo, Case Ele

36、ction of Computerized Auditing.2003. 1st ed., Tsinghua University Press.序 号：8课程编码：12007020课程名称：特殊目的审计Auditing on special purpose学 分：2周 学 时：2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：本课程主要介绍常规会计报表审计以外的特殊审计内容，包括会计报表期初余额的含义、期初余额的审计目标和审计程序，会计政策、会计估计变更和会计差错更正的审计、债务重组的审计、非货币交易的审计、关联方及其交易的审计、合并会计报表的审计、现金流量表的审计、或有事项的

37、审计、期后事项的审计、持续经营能力的审计、验资等。拟用教材：全国注册会计师考试统一辅导审计学教材。参考教材：独立审计实务审计公告第号特殊目的的业务审计Course Code： 12007020Course Title： Auditing on special purposeDepartment： Auditing Department Credit： Periods per week： Preparatory Course： Principles of AuditingStudents： UndergraduatesMain Contents：This course mainly introd

38、uces the special audit contents besides general audit of accounting report forms which includes the meaning of original balance and the its audit goals, procedures, Auditing on accounting policy, changes in accounting estimates, correction of accounting errors, debt restructure, non-monetary transac

39、tions, related party and its transactions. And also auditing on consolidated statements, cash flow statement, contingent events, events after balance sheet date, and going concern capability. Capital verification and etc. are also recommended.Course Book： Audit guiding books of CPA general examinati

40、on. Reference Book: Independent auditing proclamation No. 6- Auditing on special purpose.序 号：9课程编码：12006020课程名称：基本建设项目审计Auditing for Infrastructure Project学 分：2周 学 时：2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：本课程通过理论知识学习和案例分析，了解如何对基本建设项目投资决策以及项目实施的全过程进行监督和审计。具体内容包括：建设项目的可行性研究审计、项目投资决策审计、勘察设计审计、施工图预算审计、建设项目的招标

41、与投标的审计、项目采购审计、在建工程审计、财务审计、项目竣工决算审计、施工图索赔审计、项目后评价审计、技改项目审计、外国政府及国际组织贷款项目等计。拟用教材：基本建设工程项目概预算审计，刘晓军、时现主编，中国审计出版社，2001年第1版参考教材：基本建设项目审计案例分析，中天恒会计事务所编著，中国时代经济出版社，2004年4月第1版。Course Code：12006020Course Title：Auditing for Infrastructure ProjectDepartment：Auditing Department Credit：Periods per week：Preparato

42、ry Course：Principles of AuditingStudents：UndergraduatesMain contents：This courses aim is to help to understand how to supervise and audit the whole process of capital construction project from investment decision to operation through learning theories and case study. The concrete contents include ho

43、w to audit the feasibility research, investment decision, surveying design, construction blueprint budget, inviting and submitting a tender, project procurement, project under construction, financial affairs, final accounting of the project, claims for the blueprint for a project, post-evaluation of

44、 the project, technical innovation, loans from foreign governments and international organizations etc.Course Book：Liu Xiaojun, Shi Xian. Ed. 2001. Auditing for Infrastructure Project China Auditing Press.Reference Book：Zhong Tian Heng Accounting House.Ed. 2004. 1st ed. Cases Analysis of General Cap

45、ital construction Project Auditing, China Times & Economics Press.序 号：10课程编码：12012020课程名称：预算会计Accounting of Budget学 分：2周 学 时：2开课系部：审计学系预修课程：会计学基础修读对象：本科生课程简介：本课程主要介绍预算会计的基本理论以及行政单位会计、事业单位会计、总预算会计。在行政单位会计中主要介绍行政单位的内涵、外延，以及资金的取得、使用等经济事项的会计处理。在事业单位会计中，主要介绍事业单位类型的多样性及其会计核算过程中的异同。在总预算会计中主要介绍财政资金的取得、使

46、用以及上下级财政往来等业务的会计处理。拟用教材：政府与事业单位会计，王庆成等主编，中国人民大学出版社，2004年1月第3版参考教材：新编预算会计，曾中新主编，西南财经大学出版社，2001年8月第3版。Course Code：12012020Course Title：Accounting of BudgetDepartment：Auditing Department Credit：2Periods per week： 2Preparatory Course： Fundamental AccountingStudents：UndergraduatesMain contents： The cours

47、e mainly introduces the basic theories of budget accounting, administration accounting, public institution accounting, and aggregate budget accounting. In administration accounting, it delivers the financial knowledge concerning the connotation and denotation of administrations and the acquisition a

48、nd application of the funds etc. In public institution accounting, it introduces the diversity of public institution and the similarities and differences in the process of accounting. In aggregate budget accounting, it introduces the accounting dealing with acquisition and application of fiscal fund

49、s and business interaction between higher and lower levels. Course Book： Wang Qingcheng. Ed. 2002. Governmental and Public Institution Accounting. Peoples University Press.Reference Book： Zeng Zhaoyou, Liao Zhongxin. Ed. 2002. New edition of Accounting of Budget, Xinan University of Finance & Ec

50、onomics Press.序 号：11课程编码：12013020课程名称：商品流通企业会计Accounting of commerce circulation business学 分：2周 学 时：2开课系部：审计学系预修课程：会计学基础修读对象：本科生课程简介：本课程是有关商品流通企业的会计，适用于中国境内的所有商品流通企业。本课程主要讲授商品流通企业会计的基本理论与方法。具体包括；批发、零售、农副产品采购及进出口业务核算的内容和方法。通过教学，使学生能够掌握商业、粮食外贸等商品流通企业的财务制度和会计核算的方法和要求，熟悉外币业务在商品流通企业的具体运用。拟用教材：商品流通企业会计，鞠学

51、孟主编，东北财经大学出版社，2001年第1版。参考教材：商品流通企业会计，丁元霖主编，立信会计出版社，2003年1月第6版Course Code：12013020Course Title：Accounting of commerce circulation businessDepartment：Auditing Department Credit： 2Periods per week： 2Preparatory Course：Fundamental AccountingStudents：UndergraduatesMain contents：This course is concerning

52、accounting of commerce circulation business, which can be applied into all enterprises of circulation of commerce in China. It is about the basic theory and method of accounting of commerce circulation business including wholesale, retail, procurement and imports & exports of produce. It aims at

53、 letting the students have a good command of the regulations of the commerce circulation business covering businesses, foreign trade dealing with cereals etc and the methods and requests of accounting, be familiar with the concrete application of foreign currency into the commerce circulation busine

54、ss.Course Book： Ju Xuemeng. Ed. 2001. Accounting of commerce circulation business Dongbei University of Finance & Economics Press.Reference Book： Ding Yuanlin. Ed. 2002. Accounting of commerce circulation business, Lixin Accounting Press. 序 号：12课程编码：12014020课程名称：非银行金融企业会计 No banking Finance Ente

55、rprises Accounting 学 分：2周 学 时：2开课系部：审计学系预修课程：会计学基础修读对象：本科生课程简介：本课程主要介绍两个应用较广的非银行金融企业会计：保险会计和证券公司会计。主要介绍保险会计和证券公司会计的基本理论和方法。具体包括保险公司和证券公司内部控制、会计核算与财务报告的编制与分析。尤其是两类公司的特殊业务的核算：保险公司责任准备金的提取、证券公司自营业务、承销业务、经纪业务、受托投资等业务的会计处理。拟用教材：保险财务会计，张洪涛等主编，中国人民大学出版社，2004年9月第1版；证券公司会计，霍灿鑫主编，复旦大学出版社，2005年4月第1版。参考教材：待定。Co

56、urse Code：12014020Course Title：No banking Finance Enterprises AccountingDepartment：Auditing Department Credit：2Periods per week：2Preparatory Course：Fundamental AccountingStudents：UndergraduatesMain contents：This course mainly introduces two kinds of widely applied non-banking finance enterprise acco

57、unting: the insurance accounting & stock company accounting, which covers their basic theories and methods including internal control, accounting, working out and analyzing the financial report, especially accounting the special business of those two kinds of companies such as drawing the reserve funds from the insurance co