注册会计师审计（一）课程标准英文
BCFC-Module Specification
All items with a star(*)can not be changed without approval.
PRE-REQUISITES*:Enterprise Accounting II，Cost Accounting for Manufacturing
CO-REQUISITES*:None
DESCRIPTION*:
This module focuses on the composition of audit supervision system，the basic concepts of audit，audit methods and financial statements audit process.This module enables students to understand the basic concepts of audit，master audit methods and processes，and learn how to prepare simple audit working papers.
OVERALL AIM(S)FOR THE MODULE*:
· This module addresses and appraises the basic concepts and methods of auditing financial managements，and thus provides the basis for further study in this field for those students who wish it.
· This module will enable students to master the basic concepts of audit，the audit work flow and audit methods of financial statements，and have the ability to prepare simple audit work papers.
LEARNING OUTCOMES*:
On successful completion of the module student swill be able to:
Know ledge and Understanding
A.Understand the composition of audit supervision system；
B.Master the audit process of financial statements and respective items；
C.Master the elements and compiling methods of audit working papers；
D.Master the types of audit conclusions；
Subject-specific Skills
E.Prepare simple audit working paper；
F.Manage audit files；(https://www.daowen.com)
Professional Qualities
G.Abide by the professional standards of Chinese certified public accountants；
H.Maintain independence，objectivity and justice，and professional ethics；
I.Maintain good communication and collaboration with customers and team members.
INDICATIVE CONTENT*:
This module comprises(but not limited to)the following major topics:
· System of supervision by audit
· Objectives and procedures of auditing financial statements
· Collection and study of audit evidence
· Evidence recording of auditing
· Audit of sales and collection cycle
· Manage audit files
· Type of audit opinion and structure of audit reports
ASSESSMENT STRUCTURE*
ASSESSMENT CRITERIA:
Generic framework assessment criteria will apply.Students will have to demonstrate sufficient knowledge and understanding，and relevant practical skills in this module specification in order to pass this subject.
APPROVAL/REVIEW DATES:
Version:1
Date of approval:July 5，2019