| 當期課號 |
1314 |
Course Number |
1314 |
| 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 |
3 |
Credits |
3 |
| 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 |
1.Auditing：Arens,Elder, & Beasley, 10th ed.，Prentice Hall
2.CPA Examination Review: Auditing and Attestation 2005, Whittington & Delaney, Wiley
3.國內審計準則公報 |
Teaching Materials |
|
| 成績評量方式 |
1.期中與期末測驗各佔30﹪
2.平時表現、出席狀況、學習態度佔40﹪ |
Grading |
1.mid-term and final test of 60%
2.other performance and learning attitude of 40% |
| 教師網頁 |
|
| 教學內容 |
1.審計抽樣：包括控制測試與詳細餘額測試的實施與結果評估。
2.整體回顧與彙整：包括審計規劃、內部控制、審計證據與審計報告等。 |
Syllabus |
1、Audit sampling for tests of control and details of balance.
2、Overall review of Auditing ：audit planning, internal control, evidences, and audit report. |