| 當期課號 |
6441 |
Course Number |
6441 |
| 授課教師 |
胡湘寧 |
Instructor |
|
| 中文課名 |
會計審計實務 |
Course Name |
Accounting and Auditing Practice |
| 開課單位 |
會計系(二進)五A |
Department |
|
| 修習別 |
選修 |
Required/Elective |
Elective |
| 學分數 |
2 |
Credits |
2 |
| 課程目標 |
1.介紹會計師專業現況與事務所實際運作情形。 2.瞭解事務所業務運作流程與案件管理。 3.瞭解工作底稿的編製邏輯及架構。 4.介紹常見的會計實務與查核程序。 |
Objectives |
This course includes following topics: 1.the current development of CPA profession and the operation practice of the CPA firms; 2.the services of the CPA firms and the engagement management; 3.the logical framework of working papers; 4.the basic auditing procedures and accounting practices. |
| 教材 |
配合資訊系統揚子江會計師系統，上機操作。 |
Teaching Materials |
The class will be conducted in PC lab.
Students are required to run exercises on an integrated software for CPA firm. |
| 成績評量方式 |
期中考，期末考，平日作業 |
Grading |
midterm, final, reports |
| 教師網頁 |
|
| 教學內容 |
對國內會計師事務所的生態、組織及業務作一概括性的介紹。並透過會計師事務所資訊系統的操作，教導營業稅觀念、電腦化的總帳流程、財務及稅務簽證的審計流程。 |
Syllabus |
Introduction of the business environment, organization and work flow of CPA firms in Taiwan. Hand out exercise of VAT tax filing, computerized general ledger, financial and tax reports. |