《高级审计理论与实务》是会计专业硕士研究生的一门核心课程。 本课程的教学目的是：通过课堂教学使学员能较深入地了解审计行业（含外部审计与内部审计）的发展情况，理解审计理论知识，掌握审计的思维方法，提高对审计现实问题的研究能力。《高级审计理论与实务》包括理论与实务两个部分；要求学员在开课前具有一定的审计学基础知识和会计专业知识。通过本课程的学习，学员应对审计行业的基本状况有所了解，并能够对审计问题进行独立的科学研究和应用分析，提高对实务工作中的管理水平和决策能力。

The course is a core course for the MPAcc students who want to get an advanced knowledge in this field. Contents of Advanced Auditing Theory and Practice focus on researching auditing theory, auditing process and method on a more extensive range and more accurate measurement. And this course will provide both knowledge on theory and methods to solve problems in practice. A good basis of Accounting and auditing is required for this course.