當期課號 | 1346 | Course Number | 1346 |
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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 | Arens,Loebbecke著Auditing-an Integrated Approach | Teaching Materials | Arens,Loebbecke-Auditing-an Integrated Approach |
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 | www.cyut.edu.tw/~lwyang | ||
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 | Understand auditing and the Public Accounting Profession |