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Academic Programs

MAud Program

The Master of Auditing (MAud) program exists in China as an effort to adapt to national economic and social development, better serve national and corporate governance, maintain stable capital market growth, improve the present system, innovate within the system, and enhance the quality of audit talent.

The Master of Auditing (MAud) program exists in China as an effort to adapt to national economic and social development, better serve national and corporate governance, maintain stable capital market growth, improve the present system, innovate within the system, and enhance the quality of audit talent.

The Hunan University MAud program is affiliated with the School of Business. In 2011, the School was empowered to confer master degrees in auditing and it commenced a full-time graduate education program. It has extensive experience in issuing bachelor’s degree and master’s degrees in CPA, ACCA, MPAcc, and MBA. As a provincial key discipline of accounting and a key research base for Hunan Province – Risk Oriented Audit Research Base, it has established practice bases in more than 20 large accounting firms, assets appraisal firms, and over 10 stock-exchange listed companies.

The MAud program has 29 full-time teachers, all holding either doctoral degrees or vice-senior professional titles, and includes 10 qualified CPAs, 10 independent directors of listed companies, 10 audit practitioners, and 26 instructors who led scientific research projects supported by enterprises. In addition to the 19 part-time supervisors, there is a well-trained teaching team and an excellent academic team consisting of full-time and part-time teachers. Teaching and research teams are integrated in terms of age, education background, professional titles, and knowledge.

Objectives and Prerequisites

The MAud program cultivates high-level application-oriented audit talents. It enables students to develop both sound ideological and political qualities and professional ethics while mastering the skills and knowledge of modern government audits, internal audits, CPA audits and related areas. Students are expected to have excellent comprehensive training and adaptability, as well as be equipped with strong professional competence and problem-solving capacities.

Prerequisites:

Students are required to:

- develop sound professional ethics and academic morality, and be dedicated.

- master a knowledge of basic theories and practices of modern auditing and related areas; be familiar with economic policies and regulations; have a foreign language proficiency; be computer skilled.

- have an integrated skill set, strong professional judgment competence and problem-solving capacities.

Research Concentrations

- Auditing of CPA (Certified Public Accountant)

- Government Audit

- Internal Audit

Modes of Study and Length of Schooling

1. The length of schooling for the MAud program is two years;

2. A full-time postgraduate management mode and a way of centralized study at school are adopted in the program. Intensive practices or internships are carried out during extended winter vacations.

3. Dual-tutoring system. Students are jointly trained by full-time and part-time supervisors, and the latter are responsible for providing guidance in social practices, dissertation proposal and defense.

4. Credit system. Students can apply for master’s degree in auditing according to the application procedure after completing all credit hours and passing dissertation defense.


Total

Coursework
Credits

Foundational courses

Research  Oriented Courses

Practices

 

Lectures

Dissertation Proposal

Dissertation

General Foundational Courses

Discipline Foundational Courses

70

33

7

12

14

6

2

2

27

Curriculum and Credits

Category

Code

Course

Credit

Credit Hour

Semester

Note

Foundational Courses

General Foundational Courses

1600001 M

Study on Theory and Practice of Socialism with Chinese Characteristics

2

32

Fall and Spring

Required: 7 credits

1600003 M

Maxism and Social Sciences Methodology

1

16

Fall and Spring

1600004 M

Fundamental English

3

48

Fall and Spring

1600006M

Entrepreneurship Network Course for Postgraduate Students

1

16

Fall and Spring

Discipline Foundational Courses

B1614025M

Audit Theory and Methods

2

32

Spring

Required, 12 credits

B1614026M

Case Development and Research Methods

2

32

Spring

B1614027M

National Governance and Government Audit

2

32

Fall

B1614028M

Corporate Governance and Internal Audit

2

32

Fall

B1614029M

Lectures on Audit Frontiers and Cases

2

32

Spring and Fall

B1614030M

Capital Market and Auditing of CPA

2

32

Fall

 

 

 

 

Research Oriented Courses

B1614031M

Financial Accounting Theory and Practice

2

32

Spring

 

 

 

 

Electives, 14 credits

B1614032M

Audit Law Research and Cases

2

32

Fall

B1614033M

Audit History

1

16

Fall

B1614034M

Accounting History

1

16

Spring

B1614035M

Computer Audit

2

32

Fall

B1614036M

Accounting Policy and Tax Planning

2

32

Spring

B1614037M

Audit Professional Ethics

2

32

Fall

B1614038M

Financial Theory and Policy

2

32

Spring

B1614039M

Drill of Sand Table

2

32

Spring

B1614040M

Monetary Theory and Policy

2

32

Spring

B1614041M

Analysis and Appraisal on Public Policy

2

32

Fall

B1614042M

Analysis on Financial Reporting

2

32

Spring

B1614043M

Corporate Value and Assets Appraisal

2

32

Fall

B1614044M

Management Consulting Theory and Practice

2

32

Fall

B1614045M

Risk Management and Internal Controal

2

32

Spring

B1614046M

Management Competency and Communication Skills

2

32

Spring

B1614047M

Management Accounting Theory and Practice

2

32

Fall

B1614048M

Audit Management

2

32

Spring

B1614049M

Financial Administration Theory and Practice

2

32

Spring

1600005M

Innovation Network Course for Graduate Students

1

16

Fall

Dissertation Proposal (2 credits)

Students are required to submit dissertation proposals after completing the required coursework.

Dissertation topics shall be originated in practical issues, and emphasize professional background and application value. A Master of Auditing dissertation may be in forms of case study of auditing theory and practice, investigation report, or be a practice-based theoretical study.

Dissertation proposals will be examined by a review committee composed of 3 to 5 members, including senior faculty members from HNU Business School, and experts from other universities. Proposals that are not approved may be modified, or rewritten until approval is obtained.

All dissertation proposals are to be registered in the graduate student management system.

Once approved, a proposal may only be modified with the permission of the primary supervisor and school dean.

Dissertation defense should be scheduled approximately one year after approval of the dissertation.

Internship (6 credits)

Internship begins in the second year. Students are required to make surveys with enterprises, accounting firms, governmental departments, and non-profit organizations, for at least one year. 

Two documents must be submitted after completing an internship:

-       A recording and evaluation form for the internship

-       An internship report of at least 3000 words, covering internship content, achievements, and self-comment.

An expert review committee is composed of 3-5 senior faculty of the school who will grade the internship according to content, comprehensive performance, and feedback from the internship base.

Internship Bases for Auditing Program: 

Baker Tilly China Certified Public Accountants (Baker Tilly China) Hunan Branch

Pan-China Certified Public Accountants

Carea Assets Appraisal Co., Ltd.

Academic Lectures (2 credits)

Senior finance and accounting experts give eight academic lectures, concentrating on cutting-edge theories and challenging practical issues. Students are required to submit a study note in 1000 – 2000 words summarizing each lecture.

Mid-term Review

Six months after a dissertation proposal is approved, the review committee will inspect the dissertation writing progress. Those deemed to be in non-compliance will be cautioned to make improvement, and take a reexamination after three months. Students qualified at the mid-term review, or passing the re-examination, will continue their dissertation writing.

Dissertation Requirement

A Master of Auditing dissertation must:

- emphasize practical problems, rather than more theoretical research

- be in forms  of case study of auditing theory and practice, investigation report, or be a practice-based theoretical study

- be supported by sufficient, available, verifiable data and resources

-accord with the Norms of Hunan University for Graduate Dissertation

All students are required to pass a dissertation defense examination evaluated by a dissertation defense committee consisting of professionally qualified auditing experts.

Students successfully completing all requirement will be awarded a master’s degree in auditing.