| 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. |