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Internal Audit
Release Date: 2017-09-221. Basic Course Information
Course Code：023023
Course Name：Internal audit
Course Type：Specialty Course
笔别谤颈辞诲蝉：48
颁谤别诲颈迟蝉：3
Target Students：Undergraduates Majoring in Accounting
础蝉蝉别蝉蝉尘别苍迟：Examination
Preparatory Course：Intermediate Financial Accounting, Advanced Financial Accounting, Financial Management, Auditing Foundation
2. Brief Course Introduction
This course introduces the theory, method and procedures of business enterprise audit, based on the basic knowledge and skills of audit in the procedure learning. It includes the origin and development of audit, objectives, and function of internal audit. It also describes the design and internal audit of B.S. and P.S., sale & gathering, purchase & payment, production circle and fundraising, investment, currency & capital procedures. Communication about the result of internal audit and editing the audit report are also introduced.