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The purpose of this course is to understand the theories, institutions and practices of financial statements audit by certified public accountants in the United States by reading the representative auditing textbook and solving problems, because the U.S. audit is the de facto standards of CPA audit in the world.
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This course is developed by reading the undermentioned textbook or lecture in English.
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Students are required to read the indicated chapter in advance.
Students are required to solve the indicated problems in advance.
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Students can apply the concepts of financial statements audit to other areas.
Students can explain the differences between CPA audit in the United states and Japan.
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Students can explain the basic concepts of CPA audits.
Students can explain the outline of CPA audits in the United States.
Students can explain the outline of internal control audits under SOX laws.
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Overall evaluations of reporting as reporter, participation including discussion, problems, and, tests and report(if any).
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【成績評価の基準表】
| 秀(S) | 優(A) | 良(B) | 可(C) | 不可(F) |
| 履修目標を越えたレベルを達成している | 履修目標を達成している | 履修目標と到達目標の間にあるレベルを達成している | 到達目標を達成している | 到達目標を達成できていない |
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履修目標：授業で扱う内容（授業のねらい）を示す目標
到達目標：授業において最低限学生が身につける内容を示す目標
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This course is conducted in English and developed by reading the undermentioned textbook or lecture.
In addition, students are required to solve end-of-chapter problems, and case discussions are conducted.
This course is conducted in Zoom or Microsoft Teams.
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Students don't need to buy the textbook before this course because it is possible to change it.
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Cases in this book are picked up in this class. Students may need some auditing textbooks in Japanese because it is necessary to have the undergraduate level knowledge of auditing.
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It is desirable to have the undergraduate level knowledge of auditing.
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auditing, internal control, certified public accountants.
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