審計模擬實驗課程教學(xué)大綱英文版

1、Syllabus of the Experiment CourseAudit Simulation ExperimentExperiment Course NameAudit Simulation ExperimentCourse CodeExperiment CoursesTotal Credits0.5Total Number of Experiments11Compulsory _11_,Optional _0_Total Course Hours20Experiment Hours20PrerequisitesAuditingTarget MajorAccountingMoral Ed

2、ucation and Character Cultivation. Independence, objectivity, and impartiality are the core content of CPAs professional ethics, and this content runs through in the teaching process. From the perspective of the audit disciplines role in the development of innovation-driven development in China, wit

3、h the research work of outstanding contributors as the carrier, the socialist core values education is integrated into the course teaching content and the entire process of the teaching process, highlighting the value guidance, knowledge transfer and ability training to help Students correctly under

4、stand the laws of history, accurately grasp the basic national conditions, grasp the scientific world outlook and methodology, and promote the establishment of a correct world outlook and values.Experimental Teaching Objectives： Course Objective 1. Professional competence.Course Objective 2. Decisio

5、n-making and judgment ability.Course Objective 3. Ability to analyze problems.Course Objective 4. Practical ability.Supporting for Graduation RequirementsCourse ObjectivesGraduation RequirementsIndices and Contents Supporting for Graduation RequirementsExperiment ContentIdeological and Political Int

6、egratedLevel of SupportIndices Contents1Professional competence4.24-2. Master the basic methods of financial management and internal control, design the project implementation and evaluation plan, and do the whole process monitoring before, during and after the project.Experiment 1-11Seeking truth f

7、rom facts, integrating theory with practice, advancing with the timesH2Decision-making and judgment ability.5.25-2. Master the basic theories and methods in the auditing field, familiar with auditing techniques and processes; master the basic theories and methods in the tax law and related fields, a

8、nd be familiar with tax business operations and processing.Experiment 1-11Seeking truth from facts, integrating theory with practice, advancing with the timesH3Ability to analyze problems.6.16-1. Master the basic practical ability of the accounting professional courses, and be able to operate relate

9、d businesses proficiently.Experiment 1-11Seeking truth from facts, integrating theory with practice, advancing with the timesH4Practical ability.3.23-2. Master knowledge and methods related to accounting in financial management, taxation, auditing, asset evaluation, etc., be able to analyze problems

10、 in the work and put forward suggestions for improvement.Experiment 1-11Seeking truth from facts, integrating theory with practice, advancing with the timesHSummary of Experimental Projects No.Experiment NameExperiment HoursExperiment TypeAbstractCourse TypeSupporting Experimental Teaching Objective

11、s1Audit planning2comprehensiveMake audit plan and prepare corresponding working papers.Compulsory1、2、3、42risk assessment 2comprehensiveConduct risk assessment and prepare corresponding working papers.Compulsory1、2、3、43Audit of sales and collection cycle2comprehensiveFamiliar with sales and collectio

12、n cycle audit, prepare the corresponding working paper.Compulsory1、2、3、44Audit of procurement and payment cycle2comprehensiveFamiliar with the audit of purchase and payment cycle, prepare the corresponding working paper.Compulsory1、2、3、45Generation and inventory cycle audit2comprehensiveFamiliar wit

13、h the audit of production and inventory cycle, prepare the corresponding working paper.Compulsory1、2、3、46Audit of investment and financing cycle1comprehensiveFamiliar with the audit of investment and financing cycle, and prepare the corresponding working paper.Compulsory1、2、3、47Audit of employee and

14、 salary cycle1comprehensiveBe familiar with the audit of employee and salary cycle, and prepare corresponding working papers.Compulsory1、2、3、48Audit of monetary funds2comprehensiveBe familiar with the audit of monetary funds and prepare the corresponding working papers.Compulsory1、2、3、49Preparation

15、of audit variance adjustment table2comprehensivePrepare audit variance adjustment tableCompulsory1、2、3、410Preparation of trial balance2comprehensivePrepare trial balanceCompulsory1、2、3、411Preparation of audit report2comprehensivePreparation of audit reportCompulsory1、2、3、4Experiment Assessment and A

16、chievement EvaluationCourse Objectives(Indices)Assessment ContentAssessment Formats and Proportion（）GradingExperiment PreparationExperiment Attitude Operation AbilityAnalysis AbilityExperiment ReportProportion（）Professional competence (Index 4.2)Experiment 1-111055107025Decision-making ability (Index 5.2）Experiment 1-111055107025Problem analysis ability (Index 6.1）Experiment 1-111055107025Practical ability (Index 3.2）Experiment 1-111055107025Total10551070100Experimental Textbooks and BibliographyTextbook