| 當期課號 |
1572 |
Course Number |
1572 |
| 授課教師 |
柯俊禎 |
Instructor |
KO,JIM CHEN |
| 中文課名 |
審計學(二) |
Course Name |
Auditing |
| 開課單位 |
財務金融系(四日)三A |
Department |
|
| 修習別 |
選修 |
Required/Elective |
Elective |
| 學分數 |
3 |
Credits |
3 |
| 課程目標 |
讓財務人員學習審計之意義及其如何運用於營運審計及財務報表審計，並針對企業之內部控制做一實證研究。此外，邀請在會計師事務所工作之實務人士與學生做面對面溝通，藉以達到實務與理論之結合。主要內容包括認識ＧＡＡＳ，查核報告及其他準則、審計理論和實務發展、職業道德及法律責任、審計計畫及程式和工作底稿、內部工作結構、電腦審計及審抽樣。 |
Objectives |
T his course will guide students toward the understanding of auditing theory and practice, also implements the practice in audit engagement. Students will visit CPA firm to walk through the real world of CPA profession. The course includes the followings:1.Introduction GAAS and auditing report; 2.the development of auditing theory and practice; 3.profession ethic and legal liabilities; 4.audit plans and programs; 5.the structure of internal control; 6.EDP; 7.audit sampling; 8.test of control in each cycle; 9.substantive test in each cycle ;10.the completion of audit engagement. |
| 教材 |
課堂講授並配合實務及案例說明以加深學生學習興趣 |
Teaching Materials |
|
| 成績評量方式 |
研究報告成績佔30%
期中考成績佔30%
期末考成績佔30% |
Grading |
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| 教師網頁 |
|
| 教學內容 |
p第一章 審計理論和實務的發展
第二章 審計準則、查核報告及其他準則
第三章 職業道德和法律責任
第四章 蒐集和評估審計證據
第五章 審計業務的開展、規劃和工作底稿
第六章 審計證據
第七章 EDP環境下之審計
第八章 審計抽樣
第九章 整體查核計劃與查核程式 |
Syllabus |
1.The Auditing Profession
2.Audit Reports
3.Professional Ethics
4.Legal Liability
5.Audit Planning and Documentation
6.Audit Evidence
7.Auditing Complex EDP Systems
8.Audit Sampling for Tests of Controls and Substantive Tests
of Transactions
9.Overall Audit Plan and Audit Program |