Management Degree Program in China - Auditing

 1. Introduction

Auditing is a social science that specially studies auditing theory and method, exploring the development rules of auditing, and conducts effective supervision on economic activities. Auditing is produced on the basis of auditing practice, tested and proved by practice, which are the correct reflection of the essence and the laws of the objective things. Auditing theory must be used to guide the practice of auditing; otherwise it will be the theory divorced from reality.

2. Methods

Auditing has a lot of research methods, but mainly should master and apply the method of theory linking with practice, materialist dialectics, systematic scientific method, comparative research method, and qualitative and quantitative research methods.

3. Training Objectives

Auditing is to cultivate senior specialized personnel equipped with the knowledge and ability in management, economic, law, accounting and auditing, can be engaged in the state audit organs, departments and internal audit organs of various units and social audit organization for audit and teaching and research work in schools, research institutes.

4. Training Requirements

The students mainly study basic theory and basic knowledge of accounting, auditing, receiving basic training in accounting, audit methods and techniques, with the basic ability of analyzing and solving accounting and auditing issues.

The graduates should obtain the following knowledge and ability:

1). Systematically master the basic theory, professional knowledge and operation skills of auditing;

2). Master the qualitative and quantitative analysis methods of audit;

3). Familiar with relevant laws, understand the current situation and development trend of audit;

4). Can use the computer to deal with the accounting and audit business, especially with strong ability in investigation and research, comprehensively analyzing and solving practical problems;

5). Master the basic methods of document retrieval and data query, and have certain ability of scientific research and practical work.

5. Major Courses

Economics, statistics, management, principles of accounting, intermediate financial accounting, advanced financial accounting, cost accounting, auditing principle, enterprise financial audit, audit practice, economic benefit audit, audit laws and regulations, internal audit, social audit, economic law, tax law

6. Major Practical Teaching

1). Academic papers: students combine the program courses or research project of teachers and use vacation time to deep into social research, and write academic papers, carefully reviewed by the specialized teachers of the department after the new semester starts.

2). Professional integrated simulation experiment: accounting simulation experiment and auditing simulation experiment

3). Graduation practice: after the internship, students must submit internship diary, internship report and internship identification data.

4). Graduation thesis. Students should be under the guidance of teachers, closely around the knowledge of professional theory, with emphasis on the hot and difficult issues that exist in the field of professional study, and write high quality graduation thesis. The paper not only has certain theoretical depth, but also has certain practical significance.



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