注册会计师审计（二）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 Industry，CPA Auditing I
CO-REQUISITES*:None
DESCRIPTION*:
This module aims to develop students’ability to collect audit evidence，prepare working papers and make simple professional judgments.With this module，students can complete the audit of financial statements of small and medium-sized enterprises.
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 enables students to master the process of auditing financial statements and qualifies them as assistant auditors.
LEARNING OUTCOMES*:
On successful completion of the module students will be able to:
Know ledge and Understanding
A.Master the compilation of audit adjustment entry；
B.Master the basic requirements of audit professional judgment；
Subject-specific Skills
C.Check vouchers and account books，find audit clues and problems，complete general audit procedures of financial statements；
D.Make simple professional judgment and adjust the entry；
E.Prepare audit working paper；
F.Provide audit opinion；(https://www.daowen.com)
Professional Qualities
G.Abide by the professional standards of Chinese certified public accountants and have a rigorous and prudent professional attitude；
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:
· Undertake audit business
· Audit of sales and collection
· Audit of purchase and payment
· Audit of inventory and warehousing
· Audit of financing and investment
· Audit of monetary fund
· Issue audit opinions and prepare 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