F8.Auditandassurance課程教學(xué)大綱

1、F8 audit and assurance services課程教學(xué)大綱課程編號(hào)： 02674 制定單位：會(huì)計(jì)學(xué)院 制 定 人（執(zhí)筆人）：陳丹 審 核 人：余新培 制定（或修訂）時(shí)間： 2012年 8月 16日江西財(cái)經(jīng)大學(xué) 教務(wù)處課程教學(xué)大綱F8 audit and assura nee services、課程總述課程名稱F8 audit and assurance services課程代碼02674課程性質(zhì)專業(yè)必修課先修課程無(wú)總學(xué)時(shí)數(shù)64周學(xué)時(shí)數(shù)4開(kāi)課院系會(huì)計(jì)學(xué)院任課教師陳丹章琳一編寫人陳丹編寫時(shí)間2012年8月16日課程負(fù)責(zé)人余新培大綱主審人余新培使用教材ACCA Paper F8 ,

2、FTC Foulks Lynch or BPP , 2012 年 7 月教學(xué)參考資 料審計(jì)學(xué)，武漢大學(xué)出版社，2004年7月第一版中國(guó)注冊(cè)會(huì)計(jì)師審計(jì)學(xué)，財(cái)經(jīng)出版社，2010年4月課程教學(xué)目 的To ensure that candidates can exercise judgement and apply techniques in the analysis of matters relating to the provision of audit and assurance services, and can evaluate and comment on current practice

3、s and developments.課程教學(xué)要 求On completion of this paper candidates should be able to:? demonstrate their abili ty to work within a professional and ethical framework? understand current issues and developments relating to auditing and the provision of audit-relatedand assurance services? explain and e

4、valuate the auditor s position in relation to the acceptaane retention of professionalappointments? evaluate and recommend quality control policies and procedures? identify and describe the work required to meet the objectives of audit and nonaudit assignments? apply and evaluate the requirements of

5、 rel evant International Standards on Auditing? evaluate findings and the results of work performed and draft suitable reports on assignments本課程的重 點(diǎn)和難點(diǎn)? introducing practice management? extending the application of procedures involved in planning, conduc ting and reporting on audit assignments to gr

6、oup audits, audit-related services and non audit assignments? critically evaluating procedures and reports? introducing current issues and developments.課程考試考試采取課堂表現(xiàn)評(píng)分和期末考試（閉卷）評(píng)分相結(jié)合的形式 考試內(nèi)容取材于ACCA統(tǒng)考真題和模擬題題庫(kù)以及教材課后習(xí)題、教學(xué)時(shí)數(shù)分配早目教學(xué)內(nèi)容教學(xué)時(shí)數(shù)分配課堂講授實(shí)驗(yàn)（上機(jī)）Chapter 1Audit and other assura nee en gageme nts3Chapter

7、2Statutory Audits and regulati on3Chapter 3Corporate gover nance5Chapter 4Professi onal ethics6Chapter 5Internal Audit3Chapter 6Risk assessme nt5Chapter 7Audit pla nning and docume ntati on3Chapter 8In troduct ion to audit evide nee2Chapter 9In ternal con trol5Chapter 10Tests of con trol7Chapter 11A

8、udit procedures and sampli ng3Chapter 12Non-curre nt assets1Chapter 13Inven tory1Chapter 14Receivables1Ch apter15Cash and bank1Ch apter16Liabilities and capital1Ch apter17Not-for-profit orga ni zati ons2Ch apter18Audit review and fin alisati on3Ch apter19Reports5revisi on4合計(jì)64三、單元教學(xué)目的、教學(xué)重難點(diǎn)和內(nèi)容設(shè)置Chap

9、ter 1 Audit and other assura nee en gageme ntsObjectivesStudents will be able to:? dem on strate their ability to work within a professi onal and ethical framework? understand current issuesand developments relating to auditing and the provision ofaudit-related and assura nee services? explain and e

10、valuate the auditor s position in relation to the acceptanee and retention ofprofessi onal appo in tme nts? evaluate and recomme nd quality con trol policies and procedures? ide ntify and describe the work required to meet the objectives of audit and non audit assig nments? apply and evaluate the re

11、quireme nts of releva nt Intern ati onal Stan dards on Audit ing? evaluate findings and the results of work performed and draft sui table reports on assignmentsKey points1 Reporting as a means of communication to different stakeholders2 Need for auditors to communicate with those charged with govern

12、anceContentExplain the:(a) Nature and development of audit and review(b) Concepts of accountability, stewardship and agency(c) Concepts of materiality, true and fair presentation and reasonable assurance(d) Reporting as a means of communication to different stakeholders(e) Need for auditors to commu

13、nicate with those charged with governance(f) High level of assurance provided by audit assignments; the moderate level of assurance provided by review assignments; assignments in which no assurance is provided.Chapter 2 Statutory AuditsObjectivesStudents will be able to:? demonstrate their ability t

14、o work within a professional and ethical framework? understand current issuesand developments relating to auditing and the provision ofaudit-related and assurance services? explain and evaluate the auditor s posnitrieolnatiion to the acceptance and retention ofprofessional appointments? evaluate and

15、 recommend quality control policies and procedures? identify and describe the work required to meet the objectives of audit and nonaudit assignments? apply and evalu ate the requirements of relevant International Standards on AuditingKey points1 Reasons for, and mechanisms for, the regulation of aud

16、itors by governments and other regulatory agencies2 Types of opinion provided in statutory audit assignmentsContentDescribe the:(a) Regulatory framework in which statutory audits take place(b) Development and status of International Standards on Auditing and their relationship with national standard

17、s(c) Reasons for, and mechanisms for, the regulation of auditors by governments and other regulatory agencies(d) Types of opinion provided in statutory audit assignments(e) Explain the objectives and principal characteristics of statutory audit and discuss its value (e.g. in assisting management to

18、reduce risk and improve performance)(f) Limitations of statutory auditsChapter3 Corporate governanceObjectivesStudents will be able to:? demonstrate their ability to work within a professional and ethical framework? understand current issuesand developme nts relating to auditing and the provision of

19、audit-related and assurance services? explain and evaluate the auditor s position in relation to the acceptance and retention ofprofessional appointments? evaluate and recommend quality control policies and procedures? identify and describe the work required to meet the objectives of audit and nonau

20、dit assignments? apply and evaluate the requirements of relevant International Standards on AuditingKey pointsAudit committees1 explain the structure and roles of audit committees and discuss their benefits and drawbacks2 discuss the relative merits and disadvantages of regulation by a voluntary cod

21、e of practice rather than lawcontent(a) Corporate governance(i) explain the objective, relevanceand importance of corporate governance(ii) discuss the relative merits and disadvantages of voluntary codes and legislation(b) Code of best practice(i) outline the provisions of international codes of Cor

22、porate Governance (such as OECD) that are most relevant to auditors(ii) outline good Corporate Governance requirements relating to directors responsibilities (e.g. for risk management and internal control) and the reporting responsibilities of auditors(c) Audit committees(i) explain the structure an

23、d roles of audit committeesand discuss their benefits anddrawbacks(ii) discuss the relative merits and disadvantages of regulation by a voluntary code of practice rather than law(d) Internal financial control effectiveness(i) outline the importance of internal control and risk management(ii) compare

24、 the responsibilities of management and auditors(internal and external) for the design and operation of systems and controls, and the reliability of management information(financial and non-financial)(iii) describe the factors to be taken into account when assessing the need for an internal audit fu

25、nctionChapter 4 Professional EthicsObjectivesStudents will be able to:? demonstrate their ability to work within a professional and ethical framework? understand current issuesand developments relating to auditing and the provision ofaudit-related and assurance services? explain and evaluate the aud

26、itor s position in relation to the acceptance and retention ofprofessional appointments? evaluate and recommend quality control policies and procedures? identify and describe the work required to meet the objectives of audit and nonaudit assignments? apply and evaluate the requirements of relevant I

27、nternational Standards on AuditingKey pointsDistinguish between the elements of professional ethics applicable to internal auditors and those applicable to external auditorscontent(a) Describe the sources of, and enforcement mechanisms associated with, professional ethics and professional codes of c

28、onduct(b) Define the fundamental concepts of professional ethics(c) Define the detailed requirements of, and illustrate and analyse the application of, professional ethics in the context of independence, objectivity and integrity(d) Distinguish between the elements of professional ethics applicable

29、to internal auditors and those applicable to external auditors(e) Describe the responsibilities of internal and external auditors for the prevention and detection of fraud and error and in relation to laws and regulationsChapter 5 Internal AuditObjectivesStudents will be able to:? demonstrate their

30、ability to work within a professional and ethical framework? understand current issuesand developments relating to auditing and the provision ofaudit-related and assurance services? explain and evaluate the auditor s position in relation to the acceptance and retention ofprofessional appointments? e

31、valuate and recommend quality control policies and procedures? identify and descr ibe the work required to meet the objectives of audit and nonaudit assignments? apply and evaluate the requirements of relevant International Standards on AuditingKey pointsDifference between the role of external audit

32、 and internal auditcontentExplain the:(a) Development and role of internal audit in achieving corporate objectives and as part ofgood corporate governance practice(b) Relative merits of out-sourcing internal audit and internal review services to external auditors and others, and the associated probl

33、ems(c) Difference between the role of external audit and internal auditChapter 6 Risk assessmentObjectivesStudents will be able to:? demonstrate their ability to work within a professional and ethical framework? understand current issues and developments relating to auditing and the provision of aud

34、it-related and assurance services? explain and evaluate the auditor s position in relation to the acceptance and retention ofprofessional appointments? evaluate and recommen d quality control policies and procedures? identify and describe the work required to meet the objectives of audit and nonaudi

35、t assignments? apply and evaluate the requirements of relevant International Standards on AuditingKey pointsDescribe the sources and nature of information gathered in planning audit and review assignmentscontent(a) Distinguish between risk-based,procedural and other approaches to audit and reviewwor

36、k(b) Describe the sources and nature of information gathered in planning audit and review assignments(c) Describe the understanding of the entity required by auditors(d) Describe the purpose of analytical procedures in planning and illustrate the application of such procedures(e) Describe the compon

37、ents of risk and the use of information technology in risk analysis(f) Illustrate and explain the importance of the application of risk analysis(g) Define and illustrate the concepts of materiality and tolerable error(h) Evaluate misstatementsChapter 7&8 The Plan, Documentation and EvidenceObjective

38、sStudents will be able to:? demonstrate their ability to work within a professional and ethical framework? understand current issuesand developments relating to auditing and the provision ofaudit-related and assurance services? explain and evaluate the auditor s position in relation to the acceptanc

39、e and retention ofprofessional appointments? evaluate and recommend quality control policies and procedures? identify and describe the work required to meet the obj ectives of audit and nonaudit assignments? apply and evaluate the requirements of relevant International Standards on AuditingKey point

40、s1 Explain the importance of documentation2 Illustrate the use of information technology in the auditcontent(a) Describe and illustrate the contents of work plans, work programs and working papers(b) Describe the nature of documentation required for different types of assignment(c) Explain the impor

41、tance of documentation(d) Illustrate the use of information technology in the auditChapter 9 Internal ControlObjectivesStudents will be able to:? apply and evaluate the requirements of relevant International Standards on Auditing Key pointsDistinguish between tests of controls and substantive testsc

42、ontent(a) Describe the objectives of internal control systems and the responsibility for internal control systems in the context of organisational objectives(b) Describe the importance of internal control to auditors(c) Describe and illustrate the limitations of internal control systems in the conte

43、xt of fraud and error(d) Explain the need to modify the audit plan in the light of the results of tests of control(e) Distinguish between tests of controls and substantive testsChapter 10 Tests of controlObjectivesStudents will be able to:? apply and evaluate the requirements of relevant Internation

44、al Standards on AuditingKey pointsExplain and illustrate how structural and operational weaknesses in revenue, purchases and inventory systems should be reported to management and how recommendations should be madecontent(a) Describe, illustrate and analyse how internal control systems over revenue,

45、 purchasesand inventory cycles operate in both large and small entities(b) Describe and illustrate the use by auditors of internal control checklists for revenue, purchases and inventory transaction cycles(c) Describe and tabulate inclusion in a work programtests of controlof revenue,purchasesand in

46、ventory for(d) Explain and illustratehow structuraland operational weaknesses in revenue,purchasesand inventorysystemsshould be reportedto managementand howrecommendations should be madeChapter 11 Audit procedures and samplingObjectivesStudents will be able to:? apply and evaluate the requirements o

47、f relevant International Standards on AuditingKey pointsExplain and illustrate how structural and operational weaknesses in revenue and capital expenditure systems should be reported to management and how recommendations should be madecontent(a) Describe, illustrate and analyse how internal control

48、systems over revenue and capital expenditure transaction cycles operate in both large and small entities(b) Describe and illustrate the use by auditors of internal control checklists for revenue and capital expenditure transaction cycles(c) Describe and tabulate tests of control of revenue and capit

49、al expenditure for inclusion in a work program(d) Explain and illustrate how structural and operational weaknesses in revenue and capital expenditure systems should be reported to management and how recommendations should be madeChapter 12-16ObjectivesStudents will be able to:? apply and evaluate the requirements of relevant International Standards on AuditingKey pointsDescribe and illustrate the use by auditors of internal control checklists for the payroll transaction cyclecontent(a) Desc