課程目標 |
1.審計專業介紹:包括審計本質、會計師專業之服務內容與發展現況。 2.審計過程:包括審計目標及責任、審計證據蒐集與規劃、內部控制及其風險評估等。 |
Objectives |
This course includes following topics: 1.The Introduction of Public Accounting Profession:the Nature of Auditing, the Services performed by CPA, and the Current Development of Profession; 2.Auditing Processes: Audit Objectives, Responsibilities, Audit Planning, the Accumulation of Evidences, and the Evaluation of Internal Control System. |