审计学是现代会计的一个重要组成部分，在建立社会主义市场经济体制过程中，充分发挥审计的职能和作用，是社会主义市场经济正常发育、有序进行的重要保证。具体内容有：审计机构和审计分类、审计准则、职业道德和法律责任、审计方法、审计程序、内部控制制度审计、会计报表审计、资产审计、负债审计、所有者权益审计、营业收支审计、利润及利润分配审计、企业终止与清算审计。
 学习本课程应具备具一定的会计学原理等各类专业会计和财务管理、经济法等基础知识，否则，会给学习带来一定的困难。学习本课程，应按照专业计划循序渐进，这样，才能使学习效果得到保证。
本课程学习的任务与目的，是使学生了解审计在市场经济中的作用，掌握审计的基本概念、基本方法与知识及基本审计程序，理解现代审计理论及规则的发展演变过程。在此基础上，通过学习，能够运用现代审计技术与方法，按照科学的审计程序，对一些具体审计案例进行分析，并熟悉国际通行的审计惯例。

Basic Principles and Practices of Auditing
Understanding and applying foundational auditing principles.
Recognizing auditor roles, ethical standards, and professional conduct.
Grasping the legal and regulatory environment in auditing, focusing on China.
Developing critical thinking and problem-solving skills.
Instilling ethics and integrity, emphasizing professional conduct in business.
Gaining a comprehensive understanding of global and local regulatory landscapes.
Effective Audit Planning and Execution
Planning and conducting audits with proper documentation and evidence-gathering.
Analyzing and interpreting audit reports and their appropriate use.
Enhancing analytical skills for risk assessment and control measures.
Fostering organizational skills and attention to detail.
Enhancing interpretive skills and critical thinking for data analysis.
Appreciating the unique auditing challenges and opportunities in China.
Understanding the integration of International and Chinese Auditing Standards.
Ideological and Political Perspectives in Auditing
Integrating ideological and political education within the context of auditing.
Understanding the role of auditing in promoting ethical governance and social responsibility.
Examining the influence of political and economic policies on auditing standards and practices.
Fostering a sense of civic duty and responsibility among auditors.
Encouraging critical analysis of the interplay between politics, economy, and auditing in China and globally.