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Paper代写:The theory of auditing science

2017-11-08 | 来源:51due教员组 | 类别:Paper代写范文

下面为大家整理一篇优秀的paper代写范文- The theory of auditing science,供大家参考学习,这篇论文讨论了审计学理论。审计学是一门实用性较强的课程,审计理论和审计实务紧密结合,学习理论的目的是为了更好地执行审计实务。审计理论与审计实务之间有较大差距,从掌握审计理论到能动手操作,还需要一个实践过程。

auditing,审计学,英国论文代写,论文代写,paper代写

Auditing is a practical course, the audit theory and the audit practice are closely combined, the purpose of learning theory is to better carry out the audit practice. Therefore, in the course of auditing, we should pay attention to the teaching of basic knowledge of auditing, and refer to the important position of auditing theory teaching. But in the course of teaching, teachers engaged in auditing course teaching generally feel that auditing is difficult to teach, especially the basic theory of auditing, while students generally reflect the difficulty of auditing, it is difficult to grasp the basic concepts and technical methods of auditing, not to form the basic audit ideas, learning effect is not very ideal. Therefore, how to improve the teaching effect and the teaching quality is an important subject for the teachers to study the theory teaching of auditing.

Compared with other accounting professional courses, the basic theories of auditing are many, such as independence, management identification, reasonable assurance, audit evidence, importance and audit risk, some concepts cross infiltration, such as audit risk and importance, but also dispersed in different chapters, seemingly sporadic scattered, not systematic, no logical relationship. For beginners, in the actual economic life of the audit is not much understanding, difficult to contact with life experience, understanding is not thorough, not in place, can not accurately grasp its connotation, form the audit logic thinking.

Auditing is a comprehensive subject. A comprehensive subject is a discipline that focuses on a particular object, studies it with a multidisciplinary knowledge, or uses it to form a multidisciplinary knowledge. The theory of auditing combines the knowledge of many subjects, for example, the sampling audit involves statistics, computer-aided auditing technology and computer science. At the same time, it is related to accounting, economics, financial management, economic law and tax law and other aspects of knowledge. Therefore, the theory of auditing covers a wide range of disciplines, the comprehensive use of knowledge to improve the learning and teaching difficulties.

The content of auditing principles is quoted in the audit theory, the contents of which are many, the contents of the chart and the quantification are few, the content of the rational, the textbook case or the example is less, the abstract is dull, obscure, and it is difficult to improve the students ' interest in study. In addition, our country's audit standards have realized and international convergence, many concepts and theories draw lessons from the European and American National Audit standards, from the English literal translation, language expression is not in line with the Chinese language habits, to the learner's understanding increased the difficulty.

At present, the auditing teaching material mainly introduces the audit content of CPA, the textbook content compiling system draws lessons from the American classics audit textbook "Montgomery Audit" the frame structure, divides into four parts, the first part is the CPA audit environment, the second part is the CPA audit theory and the concept, the third part is to the specific account audit, the fourth part is to complete the audit work and the audit report.

This part mainly introduces CPA occupation and background knowledge, namely answer why need audit, audit is what, CPA can do, CPA's professional ethics and legal responsibility and so on. This part is not very difficult to learn, the focus of teaching is to let students have a basic understanding of CPA occupation, teachers by enumerating the audit of classic cases and life cases, so that students understand the emergence and development of CPA Audit, recognize the value of CPA profession, stimulate students ' interest in learning, and improve the enthusiasm of learning. In order to cultivate students ' integrity and integrity, the emphasis is on students to understand the professional ethics and legal responsibility of CPA.

This part introduces the important theory and concept of audit, answer the question of "How to judge" and "what to examine", including the audit objective, management identification, audit evidence and audit work papers, audit procedures and methods, audit plans, audit risks and importance, internal control, risk assessment and risk response. This part is the core of teaching, is the focus and difficulty of learning, teachers should be the theoretical content of logic, to audit work process as the main line, the relevant concepts into the audit process, reflect the risk-oriented audit concept, pay attention to the training of students ' professional judgment and logical thinking ability, and form an audit overall You can lay a solid foundation for the audit of the next part of a particular account.

This part introduces the audit practice, will be closely linked to the account grouping audit, to improve the efficiency and effectiveness of the audit, including five cycle audit, respectively, sales and collection audit, procurement and payment audit, production and inventory audit, human resources and payroll Audit, Monetary Fund audit. This part of the content and complex, involving a wide range of knowledge, each cycle has a lot of common, it should be classified as the common, understanding the audit theory of knowledge in the audit practice, the focus on understanding the audit objectives and the relationship between audit procedures.

This section describes how to issue audit opinions, including the audit work papers review and collation, and management communication, audit reports issued and so on. This part of the teaching focus is the audit report, to understand the various types of audit opinion issued by the conditions and impact, as well as the composition of the audit report, should be combined with the audit reports of listed companies to explain the true embodiment of the audit process and results, so that students have more perceptual understanding of the audit.

Starting from the first class, teachers should pay attention to the cultivation of students ' interest, while the audit environment part is not the focus of teaching, but is an important part of cultivating students ' interest, through the introduction of audit career, students can have a preliminary understanding of the audit profession. How to arouse students ' interest in learning? In the course of teaching, teachers should try to use humorous, rich emotional language, add to the fun of learning, lively story, the appropriate metaphor can inspire students association and thinking. Can be used in the real world of classic cases and vivid life story to explain, to the life of the small story into the introduction, training students on the audit of perceptual knowledge. Why do I need an audit? Introduce examples of life, if the partnership does not participate in the production and operation activities of the partners, the need to understand the production and operation of the enterprise through the financial statements, the legitimacy and impartiality of the financial statements must be independent third-party certified public Accountants to make a verification, evaluation; a shareholder who wants to buy shares in a listed company Need to see the company's financial statements and audit reports, enterprises to bank loans required to provide audited financial statements. When it comes to CPA profession, it is possible to introduce CPA qualification examination and other national qualification examination requirements. When explaining the scope of the CPA's business, take an example of the CPA at the Olympic arena and the Oscars. When it comes to the government audit, it can introduce the "Audit Storm" Jinhua by the former Auditor General of the Audit Commission. In short, the teaching should try to combine the experience of life and classic accounting audit cases, so that students feel that audit is not mysterious, audit in our daily life, inspire students to understand the interests of CPA profession and the pursuit of CPA occupation.

The concept of auditing theory is many, and it is scattered in different chapters, which makes it difficult for students to grasp the basic methods of auditing. Audit is a systematic process, the audit work process before and after the logic is strict, accuracy, the Audit theory Foundation is the logic, the teacher should organize the audit important concept and the theory content, form a logical rigorous audit mentality, this is an important characteristic of the auditing theory teaching. In teaching, we should take the sequence of the work process of audit as the logical main line, establish a rigorous logical framework, and then clear the various content in the framework of the position, on this basis, and then explain the theoretical knowledge, students will be more clear thinking, from a higher level grasp the course content, but not "trees, Trees ".

The theory of auditing is mostly written, abstract, boring and complicated, if the teacher blindly explain the theory, the classroom will appear prosaic, the students tend to distract attention and lose their interest in learning. In order to improve the teaching effect, teachers also put forward a lot of effective teaching methods, such as case teaching, heuristic teaching, interactive teaching and so on, case teaching method is highly respected teaching methods. By using specific cases as the teaching means, the abstract content can be materialized, the boring knowledge is interesting and the complicated question is simplified. Through case analysis, it is helpful for students to understand the theory knowledge more profoundly and to improve the ability of comprehensive application of theoretical knowledge. This paper holds that the case is divided into three kinds, the first is an imported case, generally a case of life or typical cases, short refining, interesting and inspirational, and will be closely related to the content to be explained, can arouse students curiosity and thirst for knowledge, improve students ' interest in learning, for the follow-up theoretical study to pave the way. The second is a practical case, this kind of case focus on the integration with a certain or a few theoretical knowledge points, pay attention to the relevance of the theory, the length is not long, have a certain interest, can cause students to think, make theoretical knowledge concrete, so that students have perceptual knowledge, help to understand the theory. The third is a comprehensive case, the case is clear, long, comprehensive, requiring students to use the theoretical knowledge of the analysis, training students ' analytical ability, professional judgment. The third kind of case can request the student to complete after the class, in the classroom theory teaching should use the first to second kind of case extensively, especially the practical case. When teaching, we should take the theory as the center, selectively interspersed the appropriate case, the classroom teaching image lively, can enhance the student's perceptual knowledge. The fascinating and interesting cases which are closely related to the content of the lectures can help students to grasp the theory and concept of auditing accurately and achieve good teaching effect. For example, when it comes to the emergence and development of CPA audit, it can cite the real case which has far-reaching influence on CPA Audit in history, such as the bankruptcy case of Nanhai AG, the audit case of Robbins Medicinal Company, Enron Corporation and WorldCom Company's financial fraud case. When we talk about the risk-oriented audit model, we can introduce the financial fraud case of China Bank Guangsha. When it comes to internal control, we can choose the large-amount losses in CNOOC, the theft case of Handan Agricultural Bank and the four consecutive presidents of the Department of Communications of Henan Province. In short, each audit theory, the concept behind can find the appropriate audit cases, the case as an integral part of the teaching of auditing theory, can make the abstract boring audit theory into easy to understand the various points of knowledge.

In addition to the case method, it is also an effective teaching method to use the analogy of the living examples. Concrete examples can make complex truths more understandable, especially for abstract esoteric auditing concepts and theories. When it comes to the logical relationship between the importance, the audit risk, the audit procedure and the amount of audit evidence, the fisherman catches the analogy. Fishermen in accordance with the needs of customers, decided to catch a certain size of fish from the fishpond, to catch the nets first, the density of the net depends on the size of the fish to be caught, similar to the CPA planning stage to determine the importance level, the level of importance of the implementation of the audit procedures of the nature, The size of the fish is similar to the importance level, the density of the net is similar to the detail degree of the audit procedure, the degree of density of the net determines the size of the workload of the network, and the detail degree of the audit procedure determines the size of the sample and the amount of audit evidence. Similar to the implementation of the audit process did not find significant misstatement or omission, thereby forming the audit risk. Then when it comes to the audit risk model: Audit risk = inherent risk x to control risk X, the understanding of audit risk, inherent risk, control risk and the concept of inspection risk is used as an analogy of free kicks in football matches. When a free-kick is made, football is kicked into the goal to pass two barriers, the first is the opponent's wall, the second is the goalkeeper, that is, the possibility of a football entry depends on the main penalty Free-kick player's footwork, the tight level of the wall and goalkeeper's ability to pounce, is the combination of the three probabilities. Football is similar to a major misstatement or omission, the footwork of the free kick player is similar to the inherent risk, footwork good, the inherent risk is high, conversely, is low; The wall is similar to the internal control of the enterprise, the wall is closely related to the internal control is sound and effective, the control risk is low, conversely, then the control risk is high; Its ability of flapping ball is similar to the experience and level of CPA audit, which determines the level of examination risk; The net is similar to the financial statement, assuming that the introduction of football, the financial statements there is a major misstatement or omission, and the CPA implementation of the audit process did not check out, thus forming audit risk. Of course, teachers can picture, animation and other forms on the PPT to show these examples to enhance interest, make it visualization. In short, when explaining the difficult audit concept, we should try to compare with the things in life, and help the students to understand the relationship between the connotation and concept of the important concept.

There is a big gap between audit theory and auditing practice, and a practical process is needed from mastering the audit theory to the ability to operate. The school can set up an audit simulation laboratory, the purchase of audit teaching software, so that students from the beginning of the audit business, to complete the audit work, the issuance of audit reports and audit data archiving, the whole process of audit work to simulate, not only to consolidate the theoretical knowledge of students, but also to improve the students ' professional judgment and hands-on ability. At the same time, the school should consciously with the accounting firm, the government's audit department and the Enterprise Internal Audit Department to establish long-term cooperative relations, regularly send students or teachers to these units internship, conditional maturity to establish a stable practice base, to meet the needs of long-term practical teaching. In view of the shortage of teachers in practical teaching, we can carry out the activities of "academic teachers and the elites in the industry into the classroom", and invite the audit experts, scholars or CPAs with rich practical experience to set up special lectures to make up the shortage of teachers ' classroom teaching and broaden their horizons.

With the rapid development of global economy, auditing plays an irreplaceable role in all areas of social economy. In the teaching of auditing, we should recognize the importance of the theory teaching of auditing and improve the quality of auditing teaching so as to cultivate students ' ability of auditing analysis and professional judgment.

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