Master of Audit（MAud）On February 13, 2011the Academic Degrees Committee of the State CouncilThe 28th meeting reviewed and approved the establishment of the master.Master of AuditProfessional degree(MAud) is to adapt to China's socio-economic developmentSpecialistsThe urgent need to improveAudit talentsTraining system, professional degree set to improve the quality of audit personnel training.
In order to meet the requirements of the modernization of national governance system and governance capacity and the development of Chinese style modernization, meet the construction of socialist market economy, modern enterprise system and the development trend of science and technology, and meet the urgent need to cultivate high-level professional audit talents, the Academic Degrees Committee of the State Council approved the establishment of the Master degree of Auditing (MAud) in 2011,The establishment of Doctor of Auditing (DAud) will be approved in 2022.By the end of 2022, China has 62 postgraduate training units with audit master's degree.
The goal of the audit professional degree is to meet the needs of the modernization of the national governance system and governance capacity and the high-quality development of the economy and society, adhere to the fundamental principle of morality, cultivate and practice socialist core values, cultivate good political quality and professional ethics, systematically master modern audit concepts, professional knowledge and practical skills, and be familiar with China's national conditionsHigh level and compound audit talents with international vision who can creatively engage in audit work.The talents trained by the audit professional degree serve the economic and social development. They face a wide range of industries and cover many occupations, including mainly engaging in national audit in the audit institutions;Engaged in internal audit in state organs, enterprises and institutions, financial institutions, social organizations, etc;Engaged in social audit and consulting services in accounting firms and other intermediaries;And engaged in internal control, risk management, compliance management, financial accounting, tax audit, consultation, evaluation and other work in various organizations.
As socialism with Chinese characteristics enters a new era, it is required to coordinate the "two overall situations", base on the new development stage, implement the new development concept, build a new development pattern, promote high-quality development, and move towards the second century goal.Audit is playing an increasingly important role in improving the Party and state supervision system, promoting the modernization of the national governance system and governance capacity, improving the socialist market economy system, improving the capital market and modern enterprise system. Chinese audit is increasingly influential in the international audit community, and also plays an important role in international audit affairs.In addition to the impact of big data information technology and the development of digital economy, the audit environment and the content, scope, function, technology and methods of audit work are undergoing profound and huge changes. Modern audit has the characteristics of comprehensiveness and complexity, which puts forward higher requirements for the construction of audit talent team. It needs to accelerate the training of high-level audit talents in multi-level and multi-mode.
The audit professional degree is set up to meet the needs of China's national governance system and governance capacity modernization and high-quality economic and social development, further improve the Party and state supervision system, and improve the socialist market economy system.Focusing on serving the economic and social development, optimize the construction of industry talent training system, competency system and knowledge system, and improve the quality of audit talent training through improving the training system.The professional degree of Master of Audit cultivates audit talents with good ideological and political quality and professional ethics, who systematically master the theoretical knowledge, methods and specialized skills related to modern audit.While meeting the above needs, the cultivation of the audit doctor's degree focuses on cultivating high-level audit talents who have the ability to solve major audit problems, implement innovation in audit technology and methods, and have good comprehensive quality and leadership.
Connotation of professional degree category
Announce
edit
The professional degree of audit mainly includes national audit, internal audit, social audit and other professional fields.
The professional field of national audit mainly focuses on the implementation of national audit by audit institutions. It involves the intersection of political science, law, public management, applied economics, business administration and other disciplines. It studies how audit institutions can build a centralized, unified, comprehensive, authoritative and efficient audit supervision system based on the needs of national governance, and deepen research-oriented audit,Fully perform audit supervision responsibilities and promote the efficient use of audit results.
The professional field of internal audit mainly focuses on the implementation of internal audit by state organs, enterprises and public institutions, and social organizations. It involves the intersection of business administration, applied economics, law and other disciplines. It studies how internal audit institutions, based on the needs of organizational governance, implement audit supervision on financial revenue and expenditure, economic activities, internal control, risk management, etcEvaluate and make suggestions to promote the unit to improve governance and achieve goals.
The professional field of social audit mainly focuses on the implementation of social audit by accounting firms and other intermediaries, which involves the intersection of accounting, finance, asset evaluation and other disciplines. It studies how accounting firms and other intermediaries are entrusted to carry out audit and related businesses, review and issue relevant reports in accordance with the requirements of auditing standards and other relevant norms,We will improve information disclosure in the capital market and related fields and improve the quality of reports.
Each professional field can be further divided into compliance audit, financial audit and performance audit according to different audit objectives, objects and technical methods;Project investment audit, economic responsibility audit, resources and environment audit;Information system audit, artificial intelligence audit, internal control and risk management audit, etc.
The professional degree of Master of Audit should have a strong disciplinary foundation in management, economics, law, computer science and technology and other related disciplines. According to its own conditions and development orientation, it should have strong characteristics and advantages in all or part of the professional fields such as national audit, internal audit, social audit, and meet the needs of economic and social development and audit cause,It can not only train high-level audit talents for state organs, enterprises and institutions, social organizations and relevant intermediaries, but also provide audit related intellectual services for various organizations.The training unit has established a relatively stable cooperative relationship with the audit related state organs, enterprises and institutions or social organizations, has at least two joint training bases or practice and training platforms, and has a simulation laboratory integrating production and teaching, to strengthen the training unit teachers and students to participate in the project practice of the audit practice department, and carry out audit teaching and research based on practice.Encourage training units and audit practice departments to jointly train graduate students for master's degree in audit.
The audit doctor's degree should have a strong disciplinary foundation in management, economics, law, computer science and technology, engineering management, resources and environment and other related disciplines. According to its own conditions and development orientation, it should form three to five audit professional fields, have significant characteristics and advantages in one or more professional fields, be at the forefront of the development of the profession, and be in line with the nationalThe regional and industrial needs are matched, which can not only train high-level audit and management talents proficient in audit theory and practice for state organs, administrative institutions, large enterprise groups, financial institutions, multinational companies and accounting firms, but also train high-quality teachers with rich practical experience and profound professional skills for colleges and research institutions,It has a good social reputation.The training unit has established a long-term and stable cooperation relationship and cooperation mechanism with audit related state organs, enterprises and institutions, intermediaries, etc. It has at least three joint training bases or practice and training platforms for the training of audit doctoral degree graduates, and has a simulation laboratory integrating industry and education,Strengthen the training of teachers and students to participate in the project practice of the audit practice department, and carry out audit teaching and research based on the practice.Encourage training units and audit practice departments to jointly train doctoral degree candidates in audit.
Professional degree category service orientation
Announce
edit
The professional degree of Master of Auditing is aimed at the auditing industry and a series of related professions, mainly including: engaging in national auditing in the auditing institutions;Engaged in internal audit in state organs, enterprises and institutions, financial institutions, social organizations, etc;Engaged in social audit and consulting services in accounting firms and other intermediaries;And engaged in internal control, risk management, compliance management, discipline inspection and supervision, financial accounting, tax audit, consultation and evaluation in state organs, enterprises and institutions, financial institutions and social organizations.
The Master of Audit should have high political quality, abide by academic and professional ethics, ensure the correct training direction, and be able to use the knowledge learned to analyze and solve problems.The basic professional competence requirements include the ability to acquire knowledge, practical operation ability and research ability, professional judgment ability, communication and coordination ability, etc.The professional degree of Master of Audit is connected with the professional and technical qualification of audit in the national professional qualification catalogue. Postgraduates who have obtained the professional degree of Master of Audit and applied for the primary and intermediate professional and technical qualification examinations of audit may be exempted from the examination of audit related basic knowledge subjects.
The audit doctor's degree is aimed at the audit industry and a series of related professions, mainly including national audit, internal audit and social audit in the audit industry.And engaged in internal control, risk management, compliance management, discipline inspection and supervision, financial accounting, tax audit, legal affairs, consultation, evaluation and other work in state organs, enterprises and institutions, financial institutions and social organizations;Engaged in auditing teaching and research in colleges and research institutes.
The audit doctor should have high political quality, abide by academic and professional ethics, ensure the correct training direction, be familiar with China's national conditions, have a broad international perspective, and be able to use the knowledge learned to safeguard the interests of the country, the people and the public.The basic professional competence requirements include scientific research and innovation ability, audit technology development ability, investigation and analysis and professional judgment ability, leadership and organization ability, etc.The audit doctor's professional degree is connected with the audit professional and technical qualification system in the national professional qualification catalogue. Graduates who obtain the audit doctor's professional degree can be exempted from the intermediate audit professional and technical qualification examination to obtain the auditor's professional title, laying the foundation for cultivating high-end talents in the audit industry.
Training objectives
Announce
edit
1. Training objectives of Master of Auditing
To meet the needs of the modernization of the national governance system and governance capacity and the high-quality development of the economy and society, we should adhere to the fundamental principle of building morality and cultivating people, cultivate and practice socialist core values, maintain the order of the socialist market economy, cultivate good political and ideological quality and professional ethics, and systematically master modern audit theories, audit professional knowledge and skills,High quality, application-oriented and professional audit talents with strong professional ability and ability to creatively engage in audit work.
2. Training objectives of audit doctor degree
To meet the needs of the modernization of the national governance system and capacity and the high-quality development of the economy and society, we should adhere to the fundamental principle of building morality and cultivating people, cultivate and practice socialist core values, promote the improvement of the socialist market economy, strengthen economic supervision, cultivate good political quality, professional ethics, leadership and international vision, and be familiar with China's national conditions,High level, complex and international audit talents who have a solid theoretical foundation of audit and systematic and solid audit expertise and skills, and can creatively use scientific methods to research and solve major and complex problems in audit practice.[3]
1. Support the leadership of the Communist Party of China and be willing toSocialist Modernization Drive Service, good moral character, law-abiding and healthy.
2. The candidate's educational background must meet one of the following conditions:
(1) National recognitioneducationOf recent undergraduate graduates;
(3) After obtaining a nationally recognized junior college degree, after 2 years or more (from junior college to September 1, 2013, the same below), you can reach the same level as a college graduateEquivalent educational level, apply for the examination according to the identity of the same academic level as the undergraduate graduation.
3. Persons who have obtained a master's degree or a doctor's degree can only apply for commissioned training orSelf raised fundsMaster students.
4. No older than 40 years old (born after August 31, 1972).
5. Participationself-study higher education examinationThose who have obtained the undergraduate diploma before applying can apply for the master's degree;Or have obtained a junior college diploma for two years or more (from junior college graduation to September 1, 2013), and have reached the same academic level as the undergraduate graduates, and apply for the examination as the same academic level.
6. The academic certificate obtained overseas must be certified by the Overseas Study Service Center of the Ministry of Education.
Pilot schools
Announce
edit
Publicly disclosed colleges and universities that have applied for trial operation
Complete the specified contents of the training program within the specified time limitStudent status managementandDegree awardingIn accordance with the relevant regulations of the State Council, if the conditions are met, the school will issue a postgraduate diploma, which will be awarded by the Academic Degrees Office of the State Council (MAud)Professional master's degree, full-timeDouble certificate professional master。
