审计学

发布者:ding发布时间:2020-10-12浏览次数:2801

审计学专业教学培养方案


一、培养目标

本专业培养适应市场经济建设需要,具备经济学、管理学、法学、会计学和审计学的基础知识,掌握现代审计理论、方法和手段,掌握外语和计算机工具,通晓审计、会计准则及相关的经济法规,具有较强的创新意识和继续发展潜力,能在经济管理领域从事会计、审计和管理咨询等工作的应用型、复合型人才。

本专业毕业生主要面向工商企业、会计事务所、事业单位和政府部门。

主要就业岗位:企业内部审计岗位。

次要就业岗位:会计事务所审计岗位。

其他就业岗位:事业单位和政府部门审计和会计岗位。

二、培养要求

(一)系统地掌握审计基本理论、专业知识和操作技能;

(二)掌握审计的定性和定量的分析方法;  

(三)熟悉国家有关法规和政策,了解国内外审计学科的现状和发展趋势;

(四)能运用计算机处理有关会计和审计业务,尤其是具有较强的调查研究、综合分析和解决实际问题的能力,并有较强的外语和语言文字能力;

(五)了解本学科的理论前沿和发展动态;  

(六)掌握文献检索、资料查询的基本方法,具有一定的科学研究和实际工作能力;

(七)掌握一门外语,具有较强的外事沟通和交流能力;

(八)具有一定的创新意识和创新能力,富有责任感和诚信力,具有审计机构运作管理的能力。

三、主要专业课程

微观经济学、宏观经济学、管理学、统计学、商法经济法概论、税法实务、会计学原理、财务管理、财务会计、财务报表分析、成本会计、管理会计、审计学原理、资产评估、企业财务审计、经济绩效审计、内部审计、政府审计、内部控制学、审计理论前沿专题等。

四、实践性教学环节

军事技能、社会实践、专业实习、财务与审计模拟实验、市场调查、毕业实习、毕业论文等。

五、修业年限与毕业学分

修业年限:基本学制四年,实行弹性学制,可延长至六年。

本专业准予毕业总学分为169学分

六、授予学位

管理学学士学位。

七、专业指导性教学计划

本专业指导性教学计划见附表。



Description of Audit Major Program


. Objectives

The major aims to adapt students to the needs of market economic development, to arm them with economics, management, law, accounting and auditing knowledge, modern audit theory, methods and means, computer skills and a foreign language, with audit, accountingstandards and other related economic law, with a strong sense of innovation and further development potential so that graduates become applied talents in the fields of accounting, audit and management advisory.

The graduates of this specialty are oriented mainly to industrial and commercial enterprises, accounting firms, public institutions and government departments.

Preferred job: internal audit.

Secondary jobs: accounting firms audit position.

Other job positions: public institutions and government departments audit and accounting positions.

II. Requirements

The graduates are required

1. to master basic audit theory, professional knowledge and skills;

2. to master qualitative and quantitative analysis method of audit;

3. to be familiar with the relevant state regulations and policies, to understand the current situation and development trend of domestic and foreign audit subject;

4. to handle the accounting and auditing service using the computer, especially with strong research, comprehensive ability to analyze and solve practical problems, and have good communication skills and ability;

5. to understand the disciplines and cutting-edge developments;

6. to master the literature search, data query of the basic method, with some scientific research and practical work;

7. to master a foreign language for effective communication;

8. to have certain innovation consciousness and innovation ability, strong sense of responsibility and integrity, ability to work for management audit institutions.

III. Main Courses

Microeconomics, macroeconomics, management, statistics, economic law, tax law, accounting, financial management, financial statement analysis, financial accounting, cost accounting, management accounting, auditing, assets evaluation, the principle of enterprise financial audit, economic benefit audit, internal audit, government audit,internal control,frontier topics of auditing theory.

. Practical Courses

Military skills, public good labor, social investigation, practice of Social Work, graduation field work, graduation dissertation.

.Duration of Education and Graduation Credits

4 years

Total Credits: 169

. Degree

Bachelor of Management

VII. Teaching Arrangement Table

        See the appendix.