Advanced Financial Reporting and Auditing in China

| February 10, 2016

Advanced Financial Reporting and Auditing in China

The coursework should be word processed and will be due for submission in a hard copy to the school office no later than 4:00 pm Tuesday 12 January 2016. In addition to this hard copy, you should submit your work online via Moodle. Both electronic and paper copies are required to be submitted by the deadline. Late submissions will be subject to normal penalties of 5 absolute marks per day.

Prepare an essay which examines one of the following auditing issues in China, within the relevant theoretical framework and on the basis of your literature review:

(a) Audit risks
(b) Auditor’s independence
(c) Agency theory and audit quality
(d) Functions of internal audit
(e) Auditing standards

(a) Word requirement: 2,500
(b) Format: Typed, 1.5 spaced, Times New Roman, Font size 12
(c) Please use the correct format for quotations and references.

(a) Select one topic from the above;
(b) Write an introduction on the topic you have chosen;
(c) Review relevant theories and academic literature;
(d) Analyse the chosen issue in China and you are encouraged to compare that with the practice in other countries;
(e) Draw a conclusion and make your recommendations where applicable.


The University Quality Manual states that “It is an academic offence for a student to use another person’s work and to submit it with the intent that it should be taken as his or her own”.

Plagiarised work can result in a zero mark for the piece of work or for the entire module and referral to the Head of School, University-level disciplinary procedures, and suspension or expulsion from the University. Please see the Student Handbook for details.
Handing in work

Both electronic and paper copies are required for each piece of coursework submitted to the School. Both copies are to be submitted by the deadline.

In accordance with University Guidelines the majority of assessments with the School of Contemporary Chinese Studies are marked anonymously. You should record your student ID number on every page of coursework submitted and on the submission cover sheet. It is your responsibility to ensure that you correctly record your ID number. Your name should not appear on any page of written coursework.

Electronic submission of work is through the online plagiarism checker ‘Turnitin’, accessed via a link on the relevant module’s Moodle page. Once your work is successfully uploaded, Turnitin will send a receipt to your university email address; this receipt is proof of your submission date and time. The receipt number (referred to as a ‘Turnitin Paper ID’) will also appear on your Moodle homepage. Please contact the School Reception if you encounter any problems submitting work online.

Paper copies of work should be handed in to the Si Yuan Centre Reception with a completed cover-sheet. These cover-sheets can be found at Reception or downloaded from the Contemporary Chinese Studies ‘Community Page’ in Moodle. Only one paper copy is required per submission unless otherwise stated (dissertations normally require two copies – check the module handbook if ever in doubt). Work should always be submitted to Moodle before the paper copy is handed in, so the Turnitin Paper ID can be recorded on the cover-sheet.

The deadline date for any given coursework can be found on the relevant module’s Moodle page. Please note that 16:00 is the standard time for all deadlines. Work handed in late will be subject to the standard University penalty for late submission of 5% absolute standard per normal working day, until the mark reaches zero. For example, an original mark of 67% would be successively reduced to 62%, 57%, 52%, 47% etc. Normal working days include vacation periods, but not weekends or public holidays.

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