课程性质专业必修课               学分数3
总学时:54             讲授学时:54        实验学时:0 
预修课程Financial Accounting, Management Accounting
课程主要内容This course provides a foundation in assurance, attestation, and auditing fundamentals for future auditing, financial, managerial and tax professionals. The emphasis of this course is on conceptual, theoretical and practical aspects of auditing financial statements. The course will examine auditing theory and practice, emphasizing audit standards, audit evidence, internal controls, auditors’ reports and professional ethics, sampling, accountants’ liability, and audit programs. Upon completion of this course, students will be able to apply professional auditing standards and appropriate audit and other procedures to auditing, assurance and attestation engagements.