當期課號 |
1985 |
Course Number |
1985 |
授課教師 |
楊麗文 |
Instructor |
YANG,LEE WEN |
中文課名 |
審計學 |
Course Name |
Auditing |
開課單位 |
會計系(四日)三B |
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 |
1.Arens,Loebbecke著Auditing-an Integrated Approach 2.審計準則公報 3.蔡信夫著審計學概念及應用第三版 |
Teaching Materials |
|
成績評量方式 |
期中考30% 期末考30% 平時出席及作業40% |
Grading |
1.Assignments and Participation (40%) 2The mid-term exam (30%) and the final exam (30%) |
教師網頁 |
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教學內容 |
1. 瞭解審計之原理、運用審計技術在實務上之運用。 2. 加強對審計發展趨勢探討及新的審計課題及技巧之研究。 3. 具備參加會計師及會研所考試之準備 |
Syllabus |
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. |