朝陽科技大學 091學年度第2學期教學大綱
Auditing 審計學

當期課號 2406 Course Number 2406
授課教師 李秋燕 Instructor LEE,CHIOU YANN
中文課名 審計學 Course Name Auditing
開課單位 會計系(四日)三A Department  
修習別 必修 Required/Elective Required
學分數 3 Credits 3
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.
教材 口頭授課 Teaching Materials lecture
成績評量方式 1.期中與期末測驗各佔30﹪
2.期初測驗、平時測驗、出席狀況、學習態度佔40﹪
Grading 1.mid-term and final test scores of 30% separately
2.beginning test,test1 ,test2 and learning attitude of 40%
教師網頁  
教學內容 1.審計過程的規劃與工作底稿的編製、重大性標準的制定與運用、內部控制及其風險評估等。
2.銷貨收款循環控制測試與期末證實測試。
3.審計抽樣技術與結果評估。
Syllabus The focuses of this semester are:
1.the planning of audit process,and the preliminary materiality decision,and the understanding and evaluation of internal control system.
2.the cotrol tests and substantive tests of sales and collection cycle.
3.the techniques of audit sampling.
尊重智慧財產權,請勿非法影印。