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. |