ࡱ> v  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmwopqrstuxyz{|}~Root Entry F@SummaryInformation(DocumentSummaryInformation8WordDocumento  Oh+'0  $,4IBMNormalLxn11@:@><WPS Office_11.1.0.9914_F1E327BC-269C-435d-A152-05C5408002CA ՜.+,D՜.+,HPXlt| ؚSlQS ! 0t|KSOProductBuildVerICV2052-11.1.0.9914!EB73ED8ADDBF403F9EFA731D86CDC2070Tablen Data WpsCustomData PjKSKSo \\ \    $U h 6N" mp  -NWS"~?el'Yf[ zYef['Y~ Course Syllabus of Zhongnan University of Economics and Law Course Title: Frontiers of Auditing ResearchCourse Code31113028Semester2Teaching Hours32Credits2PrerequisitesN/AInstructor InformationNameLu Li (Jihong Liu, Fan Yang, Chun Xu)Email413687650@qq.comInstituteSchool of AccountingApplicable ObjectInternational StudentsCourse Objectives This course mainly introduces the latest and hot research results of audit theory and practice as well as related fields by seminar, aiming at helping students to meet the following specific requirements through study: - Further familiarize yourself with the paradigms and technical points of empirical research methods, case study methods and literature review articles. - Clear the advancement of audit theory, familiar with how to find audit problems and research design. - Learn how to read and evaluate literature and master the reading points of professional literature. - Train students' academic thinking concept and way of thinking. Course Description (200 words) This course introduces the latest developments and hot research issues in the three fields of CPA audit, government audit and internal audit. It aims to help students systematically learn audit theory, understand the development process, main content and future trend of different types of audit supervision, analyze possible problems in the practical application of audit theory and think about possible solutions. Classroom discussion of practical problems will provide the most recent information that can not be found in textbooks, linking theory with practice and expanding horizons. Assessment Methods Participation: 10% Presentations in class: 40% Final exam: 50% Total: 100% Textbooks and References Accounting Review Accounting, Organization and Society Auditing: A Journal of Practice and Theory Contemporary Accounting Research Journal of Accounting and Economics Journal of Accounting Research Journal of Finance Journal of Financial Economics & Course planningTopic 1 Auditing Theoretical Framework Topic 2  Governmental Audit: Supreme Audit Institutions in the Various Countries GAO, NAO of UK and NAO of the People's Republic of China Topic 3 Governmental Audit: The Practice and development in China, Laws and Regulations Topic 4 CPA Audit: International Standards of Auditing, and International Standard of Quality Control Topic 5 CPA Audit: Audit Market, Audit Quality and Audit Ethics Topic 6 Internal Audit: Corporate Governance and Internal Audit Topic 7 Internal Audit: Internal Audit, Internal Control and Risk Management Topic 8 Presentations and Discussions   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