Overview:

The Auditing major at Guangdong Baiyun University began enrolling students in 2001 and was approved for independent enrollment in 2011. It is a demonstration construction major of school-enterprise collaborative education with a "3+1" model. Students have won numerous first and second prizes in various provincial and national professional skill competitions, and the reporting rate and employment rate have been among the top in the school in recent years.

The Auditing major falls under the Business Administration discipline. The professional training objectives include: registered accountant auditing positions engaged in auditing, assurance services, and management consulting services; internal auditing positions deeply involved in the internal control and risk management of enterprises and institutions, promoting corporate governance; government auditing positions participating in government governance, evaluation, and assessment; and big data auditing positions engaged in auditing big data analysis and auditing information management. In recent years, with the development of the national economy and the implementation of the government's policy of purchasing social services, the number of social auditing institutions has increased significantly, resulting in a substantial increase in the demand for auditing talents, leading to good employment prospects for the Auditing major.

Training Objectives:

The major primarily targets the Guangdong Province and the Guangdong-Hong Kong-Macao Greater Bay Area, aiming to cultivate talents who are comprehensively developed in morality, intelligence, physical fitness, aesthetics, and labor, possess patriotism, healthy personality, international perspective, craftsmanship spirit, and innovation ability. They should grasp the basic theories and professional skills of economics, management, accounting, and auditing, possess certain auditing practical abilities and good comprehensive qualities, proficiently master accounting standards, auditing standards, and auditing information technology. They should possess strong auditing supervision, assurance, and evaluation abilities and be able to engage in jobs such as registered accountant auditing, internal auditing, government auditing, and management consulting services in accounting firms, financial institutions, various enterprises and institutions, and state auditing agencies.

Knowledge and Abilities:

Professional Quality Abilities: Possess a firm and correct political orientation, good ideological and moral character, and a healthy personality. Love the motherland and the people, and support the leadership of the Communist Party of China. Have a scientific spirit, humanistic accomplishment, cultural taste, professional quality, and enterprising spirit. Care about social issues and national development, possess a sense of social responsibility, and actively participate in social practice. Understand national conditions, popular sentiment, and social conditions, practice socialist core values. Possess good professional ethics, professional spirit, and integrity, maintaining professional prudence and loyalty.

Subject Knowledge Abilities: Possess basic knowledge in disciplines such as management and economics, as well as interdisciplinary knowledge in mathematics, statistics, foreign languages, and computers. Systematically grasp the basic theories, methods, and skills of accounting and auditing, understand the history, current status, and frontiers of auditing, and be familiar with accounting and auditing standards, relevant laws, regulations, and international practices.

Application Abilities: Possess cross-domain knowledge integration abilities, able to comprehensively apply theoretical knowledge to process and analyze financial data. Have the ability to use auditing techniques and methods to complete auditing evidence collection, analysis and evaluation, report writing, and other auditing practical operations. Be able to evaluate and analyze the management activities of audited entities and provide consulting management services.

Innovation Abilities: Possess logical thinking, critical spirit, and reflective consciousness. Be able to explore new ideas and developments in auditing work, form personal judgments, insights, or countermeasures, and possess strong innovation and entrepreneurship abilities.

Information Abilities: Have strong information acquisition and data analysis abilities, as well as good data thinking and data literacy. Proficiently use common office software and financial and auditing software to process business. Be able to use information technology to analyze and evaluate financial and auditing information, solving practical problems in the professional field.

Communication and Expression Abilities: Possess strong communication and expression abilities, able to use accurate and standardized language and writing to logically express opinions. Have the ability to effectively communicate in writing and orally with various parties involved in auditing business, and possess certain promotion and dissemination abilities.

Teamwork Abilities: Have strong teamwork consciousness, organization, coordination, and management abilities. Be able to harmoniously coexist with team members and collaboratively complete complex tasks.

International Perspective: Understand and respect the differences and diversity of world cultures, able to spread Chinese excellent culture and wisdom. Understand the economic development dynamics of international and Hong Kong-Macao regions, pay attention to the development trends in the field of auditing, and possess the ability to conduct international professional exchanges and cooperation.

Learning and Development Abilities: Possess self-planning, self-management, independent learning, and lifelong learning abilities, as well as interdisciplinary learning abilities. Be able to adapt to the needs of social and personal high-level, sustainable development through continuous learning.

Characteristics of the Auditing Major:

The major aligns with the industries in the Greater Bay Area, following the OBE concept of "student-centered, output-oriented, and continuous improvement." The talent training program and curriculum system are constructed closely based on industrial needs, with collaborative training between the government, school, and enterprises.

Deep Integration of School-Enterprise "3+1" Training Model: The Auditing major is a demonstration construction major of school-enterprise collaborative education with a "3+1" model. The school and enterprises jointly build majors, courses, textbooks, and other resources. Enterprises establish industrial colleges on campus, and enterprise mentors participate in classroom teaching, laying the foundation for high-quality talent cultivation.

Integration of Curriculum Teaching, Certificate Acquisition, and Second Classroom Activities: Emphasis is placed on the teaching arrangement and ability training for students to obtain "1+X" certificates. Examination content is integrated into curriculum teaching, and curriculum teaching is integrated with second classroom activities. Students are encouraged to obtain certificates such as "junior accountant" and "junior auditor," providing basic professional competency certification for graduation employment. Through four years of professional learning and skill training, they lay the foundation for obtaining certificates such as intermediate and senior accountants, certified public accountants, and tax agents in the future, preparing students with the knowledge and abilities for sustainable career development.

Specialized Course Modules: Different course modules are set up targeting different job clusters, including registered accountant auditing, government and internal auditing, and big data auditing modules. Related courses are designed based on the professional abilities and professional qualities required for different job clusters, highlighting the "specialty + expertise" talent cultivation requirements and enhancing students' core competitiveness in employment.

Emphasis on Informationized Auditing Abilities: Courses such as intelligent financial shared services training, computer auditing case analysis, big data auditing, Python applications in finance, and RPA auditing robot development are offered to enhance students' information technology and digital analysis abilities, adapting to the needs of the development of auditing information technology.

Core Courses:

Basic Accounting, Intermediate Financial Accounting 1, Intermediate Financial Accounting 2, Financial Management, Principles of Auditing, Cost Management Accounting, Computer Auditing Case Analysis, Accounting Information System, Tax Law, Internal Control.

Practical Teaching:

Intensive on-campus practical teaching segments: Basic Accounting Simulation Training, Intelligent Financial Shared Services Training, Comprehensive Auditing Training, Financial Paper Writing Training, On-campus Simulation Comprehensive Internship.

Enterprise practical teaching projects and main content: Online autonomous learning expansion module courses (courses jointly built using enterprise resources), professional ethics education, regional (industry) or enterprise research, professional internships, graduation internships, graduation theses (designs).

Teaching Conditions:

Modern intelligent multimedia classrooms and laboratories. The major has a Smart Business Experimental Teaching Center, which consists of an Economics and Management Laboratory and a cross-disciplinary, cross-major comprehensive simulation internship platform.

Auditing professional training rooms and related training software. A comprehensive auditing training room is equipped with Dingxinnuo auditing system, Shenyi, and other auditing software.

Baiyun New Taxation and Accounting Industrial College. An industrial college has been established with Guangzhou Gaoyuanyuan Accounting and Management Company to conduct on-campus accounting training, tax declaration training, final settlement and payment, and auditing training using real accounts.

Over 50 off-campus practical teaching bases, including well-known enterprises such as KPMG Global Business (Guangdong) Co., Ltd., Guangdong Zhonghaiyue Certified Public Accountants Co., Ltd., Zhongxi Certified Public Accountants, Beijing Huashen Certified Public Accountants Guangdong Branch, Zhitong (Beijing) Certified Tax Agents Guangdong Branch, Zhongzhun Certified Public Accountants (Special General Partnership) Guangdong Branch, and Guangdong Zhizheng Certified Public Accountants Co., Ltd.

Employment Prospects:

Graduates can work in government departments such as finance, taxation, and auditing, as well as administrative institutions, engaged in accounting and auditing work. They can also work as auditing assistants at various levels in accounting firms. Additionally, they can engage in accounting, internal auditing work in financial institutions, large listed companies, state-owned enterprises, private enterprises, etc. They can also engage in teaching and related professional research work in schools and research institutions.

Faculty:

The Auditing department currently has 11 full-time teachers, including 3 with senior titles, 5 with intermediate titles, 2 with doctoral degrees, and 8 with master's degrees. All teachers have a background in business administration disciplines.