课程信息Course information | ||||||||||||
课程名称Course Name | 数智化审计 Digital intelligence Audit | 课程代码 Course Number | ||||||||||
课程类别 Course Category | 学位类课程Degree course £非学位类课程Non-Degree course | |||||||||||
开课学期 Course Semester | 第2学期 The 2nd semester | 学时 Course Time | 32 | 学分 Credi | 2 | |||||||
开课单位 Institute | 会计学院 School of Accounting | 适用专业 Applicable Major | 经济学、管理学类研究生 The graduate economics and management | |||||||||
考核方式 Assessment Method | [ ]考试 （笔试（闭卷）） [ ]考试（笔试（开卷）） [ ]考查（课程论文） [ √ ]考查（案例分析） [ √ ]考查（大型作业） [ √ ]考查（实验设计、操作演示） [ ]考查（口试） [ ]考查（答辩） [ ]考查（其他________） | |||||||||||
平时成绩占比Percentage of Peacetime Achievements | 40% | 期末成绩占比 Percentage of Final Achievements | 60% | |||||||||
先修课程 AdvancedCourses | 会计学、审计学、Python程序设计；Accounting、Auditing, Python Programming | |||||||||||
教师团队 Teacher | 雷宇、赵国宇、李荣生、曹丽梅、刘婧、况玉书Yu Lei、Guoyu Zhao、Rongsheng Li、LimeiCao、JingLiu、YushuKuang | |||||||||||
培养目标Teaching Objectives | ||||||||||||
1、课程思政目标：以习近平新时代中国特色社会主义思想为指导，坚持社会主义办学方向，牢牢把握立德树人的根本任务，坚持知识传授与价值引领相结合，运用可以陶冶审计硕士理想信念、价值取向、政治信仰、社会责任的题材与内容，全面提高审计硕士缘事析理、明辨是非的能力，把硕士生培养成为德才兼备、全面发展的人才。 2、课程目标：针对修过《会计学》、《审计学》和《Python程序设计》课程的会计、审计专业研究生的知识背景和能力特点，《数智化审计》课程力图在审计学、会计学阐述的审计基本理论、审计思路与方法，结合《Python程序设计》数据处理、数据分析、数据可视化技术，进一步全面深入地讲授数字技术、人工智能技术在审计领域的运用和发展，展示大数据审计、智慧审计技术的魅力，启发学生更好地领会数智化审计的思路和方法。通过本课程的教学，力求使学生达到： （1）掌握数智化审计的基本概念、基本思路和分析方法，在思维方法上数字化、智能化； （2）熟悉数字技术、人工智能技术的审计应用场景，培养数智化审计意识，用数字技术、人工智能技术实现相关审计思路，呈现审计结果。 （3）能够根据经济现象和交易行为，设计审计思路，构建审计模型，从审计过程到审计结果数智化。 For completed Accounting, Auditing and Python Programming course of auditing characteristics of graduate student's knowledge and ability, The course of "digital intelligence audit" aims to further comprehensively and deeply teach the application and development of digital technology and artificial intelligence technology in the field of audit, and show the charm of big data audit and intelligent audit technology in combination with the basic audit theory, audit ideas and methods elaborated in auditing and accounting, and the data processing, data analysis and data visualization technology in Python program design, Inspire students to better understand the ideas and methods of digital intelligence audit. Through the teaching of this course, we strive to make students achieve: （1）Master the basic concepts, basic ideas and analysis methods of digital intelligence audit, and digitize and intellectualize the thinking methods. （2）Be familiar with the audit application scenarios of digital technology and artificial intelligence technology, cultivate digital intelligence audit awareness, use digital technology and artificial intelligence technology to realize relevant audit ideas and present audit results. （3）Be able to design audit ideas and build audit models according to economic phenomena and business behaviors, and intellectualize the audit process and audit results. | ||||||||||||
内容简介Teaching Contents | ||||||||||||
1、课程思政内容：（阐述本门课程根据课程思政目标而设计的教学环节和情景活动等教学内容） 2、课程教学内容 审计基本理论、基本思路和数字化技术、人工智能技术是现代审计的两大支柱，在审计实务中，由于形成了比较常见的分析方法、常用分析技术、比较成型审计模型，在学习和教授过程中，可以将这些分析方法、审计技术和审计模型传授给学生，并让他们领会其中的原理和逻辑。 审计是党和国家监督体系的重要组成部分，主要包括国家审计、社会审计和内部审计，它通过对被审计对象经济行为从决策到结果的监督，评价其经济行为的真实、合法和效益，得出审计结论。面对纷繁复杂的经济行为，运用数字技术、AI技术，减少审计人员的重复劳动，帮助审计人员提升审计效率，提高审计质量，是解决审计资源和审计任务矛盾的最佳选择。教学中将课堂讲授和上机操作相结合，通过审计场景设置，将审计目标、审计思路、审计技术等融合，最后得到审计结果，培养学生数智化审计思维和意识，掌握数智化审计技术方法，用数智化手段达成审计目标。 Audit ideas and technologies are the two pillars of modern audit. In audit practice, due to the formation of common analysis methods, common analysis technologies and relatively shaped audit models, these analysis methods, audit technologies and audit models can be taught to students in the process of learning and teaching, and let them understand the principles and logic. Audit is an important part of the supervision system of the party and the state, mainly including national audit, social audit and internal audit. It evaluates the authenticity, legality and benefits of the economic behavior of the audited object through the supervision of the economic behavior from decision-making to results, and draws audit conclusions. In the face of complicated economic behaviors, the best choice to solve the contradiction between audit resources and audit tasks is to use digital technology and AI technology to reduce the repetitive work of auditors, help auditors improve audit efficiency and improve audit quality. In the teaching, classroom teaching and computer operation will be combined. Through the setting of audit scene, the audit objectives, audit ideas and audit technologies will be integrated, and finally the audit results will be obtained. The students' digital intelligence audit thinking and consciousness will be cultivated, the digital intelligence audit technology and methods will be mastered, and the audit objectives will be achieved by digital intelligence means. | ||||||||||||
教学时数分配Distribution of Teaching Hours | ||||||||||||
教学内容 | 学时 | 教学方式* | 主讲教师 | |||||||||
第一章 数智化审计概述
| 2 | 讲授 | ||||||||||
第二章 数据采集
| 3 | 讲授与讨论 | ||||||||||
第三章 数智化审计方法
| 3 | 讲授和讨论 | ||||||||||
| 3 | 讲授与讨论 | ||||||||||
第四章 数智化审计常用语言 1.结构化查询语言（SQL） 2.图数据库查询语言（Cypher） | 3 | 讲授与讨论 | ||||||||||
| 3 | 讲授与讨论 | ||||||||||
第五章 数智化审计技术
| 3 | 讲授和讨论 | ||||||||||
| 3 | 讲授与讨论 | ||||||||||
第六章 自然语言处理
| 3 | 讲授与讨论 | ||||||||||
| 3 | 讲授与讨论 | ||||||||||
第七章 数智化审计技术结果可视化
| 3 | 讲授和讨论 | ||||||||||
教材和教学参考资源The Teaching Material and Teaching Resources | 讲授与讨论 | |||||||||||
（一）教材 1.主讲教材 [1] 程广华：《数字化审计实务指南》，人民邮电出版社，2021 [2] 牛艳芳： 《审计数据分析》，高等教育出版社，2021年 2.其他教材 （二）阅读书目 [1] 陈伟：《计算机审计》（第2版），中国人民大学出版社，2019年 （三）推荐期刊文章 [1]Abbasi, A., Albrecht, C., Vance, A., Hansen, J. (2012). Metafraud: a meta-learning framework fordetecting financial fraud. Mis Quarterly, 36(4), 1293–1327. [7]BAUGUESS, S. W. “Use of AI and Machine Learning in Market Risk Assessment.” Remarks at the Practicing Law Institute 2018 SEC Speaks Conference, February 2018. （四）学习网站
（五）其它 | ||||||||||||
大纲编制人
| 编制人签名 | 编制日期 Date | 2022年8月 29日 | |||||||||
大纲审定人 (学科负责人)
| 审核人签名 | 审定日期 Approval Date | 年 月 日 | |||||||||
讲授与讨论 | ||||||||||||
