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《审计模拟》课程简介

来源:   发布日期:2018-05-21  
 课程代码:042232B                                          Course Code042232B

课程名称:审计模拟                                          Course NameAudit simulation

学时:32                                                             Periods32

学分:2                                                               Credits2

考核方式:考查                                                 AssessmentEvaluation

先修课程:会计学基础、财务会计、审计学  Preparatory CoursesPrinciples of Accounting, Financial accounting, Auditing

   《审计模拟》是审计学科体系的一个重要组成部分,也是审计学科体系中一门实务性很强的专业课程。它是在会计学、审计学等课堂教学的基础上进行的一次综合模拟实践。

本课程内容涵盖了会计师事务所的业务承接、计划审计工作、客户沟通和各业务循环环节的审计工作。使学生在模拟业务中体会注册会计师的职业判断,掌握常见的审计程序、主要的审计方法,积累审计经验。通过对模拟业务的操作练习,学以致用,既能增强学生的成就感,又能进一步激发他们的学习兴趣,为今后的会计审计工作打下良好基础。

Audit Simulation,an important part of the auditing discipline, is a typical practical course. It’s a comprehensive simulation practice based on accounting and auditing.

The contents of this course include engagement acceptance, audit plan, accountants communication and auditing work in each transaction cycle. Students can learn professional judgment, auditing procedures and auditing methods in the simulation. The training of simulate work will help students apply their knowledge to practice. Students will not only feel a sense of achievement, but be motivated to learn more. It will provide the foundation for their work related to accounting and auditing in the future.