The audit course is a discipline that studies the law of the development and production of auditing. It involves a series of theoretical issues, such as the nature of audit, audit relationship, auditing object and method, as well as the related practical problems. This course focuses on the basic theory and practice of auditing, including audit and certified accountant occupation, audit procedures and technology and so on. Through the teaching and learning of this course, it is necessary for the students to master the basic theory and basic methods of auditing systematically, to have a certain understanding of the basic practice, and to cultivate the audit business operation skills, to meet the needs of future practical work, shorten the theory and practice Gap, to lay a solid foundation in the audit theory research and practical work for the future. This course is comprehensive, practical, and occupies a very important position in the accounting profession.