《Audit and Assurance》课程教学大纲.docx

OverseasChineseCollege–CourseSyllabusPagePAGE1ofNUMPAGES7

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CapitalUniversityofEconomicsandBusiness

OverseasChineseCollege

CourseSyllabus

YearandSemester

Spring

CourseName

AuditandAssurance

CourseCode

FA203

CourseType

?GeneralEducation(Required)?GeneralEducation(Elective)

?BasicDisciplinaryCourse?ProfessionalCourse(Required)

?ProfessionalCourse(Elective)?ProfessionalCourse(Expanded)

CourseCredits

4

CourseHours

64

Prerequisites

FA101

Instructor

ContactInformation

OfficeHour

LearningCentre

Grade/Section

CourseTime/Place

TextBook

AlvinA.Arens,RandalJ.Elder,MarkS.Beasley.AuditingandAssuranceServices,AnIntegratedApproach,15thEdition.ChinaRenminUniversityPress,Beijing,ISBN978-7-300-24326-9.

ReferenceBook

O.R.Whittington,K.Pany.PrinciplesofAuditingandotherAssuranceServices,19thEdition.ChinaRenminUniversityPress,Beijing,ISBN978-7-300-22007-9.

CourseDescription

Studentswilltakeacoursewhichusesanintegratedapproachtogiveabriefintroductionoftheknowledgeandunderstandingoftheprocessofcarryingouttheassuranceengagementanditsapplicationinthecontextoftheprofessionalregulatoryframework.Theobjectiveistoprovideup-to-datecoverageofgloballyrecognizedauditingconceptswithpracticalexamplesoftheimplementationofthoseconceptsinreal-worldsettings.Studentswilldeveloptheauditorsdecision-makingprocessinafinancialstatementaudit,aswellasanintegratedauditofbothfinancialstatementsandinternalcontroloverfinancialreportingrequiredforacceleratedfilerpubliccompanies.

StudentLearningObjectives

Aftercompletingthiscourse,studentswillbeableto:

Knowledge:

Describeassuranceservicesanddistinguishauditservicesfromotherassuranceandnon-assuranceservicesprovidedbyCPAs.

Identifyqualitycontrolstandardsandpracticeswithintheacco