當期課號 |
4213 |
Course Number |
4213 |
授課教師 |
李秋燕 |
Instructor |
LEE,CHIOU YANN |
中文課名 |
會計審計實務 |
Course Name |
Accounting and Auditing Practice |
開課單位 |
會計系(二日)四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 |
口頭授課與工作底稿實際試作 |
Teaching Materials |
lecture and working papers practice |
成績評量方式 |
1.作業成績,出席狀況,學習態度佔40%。 2.期末專題報告60%。 |
Grading |
1.assignment and learning attitude of 40% 2.term paper of 60% |
教師網頁 |
|
教學內容 |
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。 |
Syllabus |
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. |