朝陽科技大學 093學年度第1學期教學大綱
Auditing 審計學

當期課號 3408 Course Number 3408
授課教師 張耿尉 Instructor KENG,WEI CHANG
中文課名 審計學 Course Name Auditing
開課單位 會計系(四進)四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 AUDITING /AN INTEGRATED APPROACH ALVIN A. ARENS & JAMES K. LOBBECKE PRENTICE HALL Teaching Materials  
成績評量方式 期中考30% 期末考40% 平時30% Grading Assignments and Participation (30%) The mid-term exam (30%) the final exam (40%)
教師網頁  
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. 為參加會計師及會研所考試準備 Syllabus 1.Understand the principles of auditing and applied auditing technique in the auditing practice. 2.Enchance the ability of research and application in the new trend and topics of auditing. 3.To be help to joint the CPA and graduate entry exam.
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