《审计与认证业务（F8）》-课程教学大纲.docxVIP

《审计与认证业务（F8）》课程教学大纲 一、课程基本信息 课程代码课程名称：审计与认证业务（F8） 英文名称：AUDIT AND ASSURANCE 课程类别：专业课 学 时： 64 学　　分：4 适用对象:ACCA 考核方式：考试 先修课程：Financial Accounting 二、课程简介 中文简介： 课程目的是提高学生对审计实务的认知和理解，理解在国家治理现代化中，审计监督的重要意义，掌握审计监督更好服务于建设中国特色社会主义的理论和方法。。同时，让学生掌握实务知识的运用，让学生积累审计理论与实务经验，以便于学生毕业迅速地融入到实务工作中去。教学大纲分为五个主要部分： （a）审计框架和规章 这一部分解释了良好的公司治理在实体中的重要性。还解释了监管框架，以及职业道德的关键领域。 （b）规划和风险评估 计划和风险评估是外部审计的关键阶段，因为获得的信息和知识决定了审计方法。 （c）内部控制 能够描述和评估信息系统和内部控制，以识别和交流控制风险及其潜在后果给实体管理层，并提出适当的建议以减轻这些风险。 （d）审计证据 审计结论需要得到足够和适当的审计证据的支持。了解审计证据的各种类型和来源的可靠性，并详细审查了具体项目的审计。 （e）审查和报告 在外部审计结束时，审计员需要考虑持续经营的概念和随后可能对财务报表产生影响的事件。我们也期待在书面陈述管理提供审计证据，并考虑对账户的任何纠正错误的影响。 英文简介 The purpose of the F8 syllabus is to develop knowledge and understanding of the process of carrying out the assurance engagement and its application in the context of the professional regulatory framework. The syllabus is divided into five main sections. (a) Audit framework and regulation????????The syllabus introduces the concept of assurance engagements, such as the external audit and the different levels of assurance that can be provided. You need to understand the purpose of an external audit and the respective roles of auditors and management. This part of the syllabus also explains the importance of good corporate governance within an entity. The regulatory framework is also explained, as well as the key area of professional ethics. (b) Planning and risk assessment Planning and risk assessment are key stages of the external audit because it is the information and knowledge gained at this time that determine the audit approach to take. We also develop further the concept of materiality which was introduced briefly in the first part of the syllabus. (c) Internal control????????In this part of the syllabus you need to be able to describe and evaluate information systems and internal controls to identify and communicate control risks and their potential consequences to the entitys management, making appropriate recommendations to mitigat