朝陽科技大學 096學年度第1學期教學大綱
Auditing 審計學

當期課號 1339 Course Number 1339
授課教師 李秋燕 Instructor LEE,CHIOU YANN
中文課名 審計學 Course Name Auditing
開課單位 會計系(四日)三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 1.Auditing:Arens,Elder, & Beasley, 12th ed.,Prentice Hall
2.Auditing:Guy, Alderman & Winters, 5th ed.
3.Auditing:Robertson & Louwers, 10th ed.
4.國內審計準則公報
5.審計學,馬嘉應著,第二版,五南書局
Teaching Materials 1.Auditing:Arens,Elder, & Beasley, 12th ed.,Prentice Hall
2.Auditing:Guy, Alderman & Winters, 5th ed.
3.Auditing:Robertson & Louwers, 10th ed.
4.generally accepted auditing principles(R.O.C.)
5.審計學,馬嘉應著,第二版,五南書局
成績評量方式 1.期中與期末測驗各佔30﹪
2.平時測驗、出席狀況、學習態度佔40﹪
Grading 1.mid-term and final test of 30% separately
2.other tests and learning attitude of 40%
教師網頁  
教學內容 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。
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.
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