审计学

课程介绍 Course Introduction

学分：3 | 先修课：中级会计 | 学期：大三下

审计学课程介绍审计的基本理论、方法和实务。内容包括审计准则、审计证据、审计工作底稿、风险评估、内部控制测试、实质性程序、审计报告等。学生将学习如何计划和执行审计工作，获取充分适当的审计证据，对财务报表发表审计意见，培养专业判断能力和职业道德。

Auditing introduces basic auditing theories, methods, and practices. Topics include auditing standards, audit evidence, working papers, risk assessment, internal control testing, substantive procedures, and audit reports. Students learn to plan and perform audits, obtain sufficient appropriate audit evidence, express opinions on financial statements, and develop professional judgment and ethical awareness.

大作业 Final Project

作业标题：模拟审计项目——财务报表审计报告

学生分组完成一个模拟审计项目。根据提供的企业财务资料和背景信息，制定审计计划，评估重大错报风险，设计并执行审计程序，编制审计工作底稿，最后出具标准或非标准审计报告。要求体现风险导向审计理念，工作底稿规范完整，审计结论恰当。

Students work in groups on a simulated audit engagement. Based on provided financial data and background information, develop an audit plan, assess risks of material misstatement, design and perform audit procedures, prepare working papers, and issue a standard or modified audit report. The project requires risk-based auditing approach, complete working papers, and appropriate audit conclusions.