| 當期課號 |
7086 |
Course Number |
7086 |
| 授課教師 |
黃素慧 |
Instructor |
HUANG,SU HUI |
| 中文課名 |
高等審計學 |
Course Name |
Advanced Auditing |
| 開課單位 |
會計系碩士班一A |
Department |
|
| 修習別 |
必修 |
Required/Elective |
Required |
| 學分數 |
3 |
Credits |
3 |
| 課程目標 |
1.審計沿革認識 2.審計程序介紹 3.審計研究現況與未來可能之發展 |
Objectives |
This course includes following topics:1.Introduction of the evolution of auditing; 2.Introduction of auditing procedures; 3.Current state and perspective development of research in auditing. |
| 教材 |
1.學術論文研討，課堂指定。
2.中華民國審計準則公報 |
Teaching Materials |
1.Auditing papers
2.Chinese generally accepted auditing standard(GAAS) |
| 成績評量方式 |
1.課堂參與討論 20%：整學期未參與討論者，以0分計算。
2.報告 20%
3.期中考與期末考：各30%
4.除病假及不可抗力之因素外，其餘缺席者一堂課扣學期分數一分，一星期三堂課扣學期分數三分。病假則扣一半分數；不可抗力之因素包括天災、開刀、喪假、重大車禍等。 |
Grading |
1.Discussion participation in Class20%
2.Presentation 20%
3.Middle Term Exam. 30%
4.Final Exam. 30% |
| 教師網頁 |
|
| 教學內容 |
本課程將以研討文獻及報告方式討論會計師聲譽、公司治理、會計師獨立性、審計公費、產業專精度及審計品質等主題領域之相關論文，以充實並增強同學對審計學術研究現況之瞭解。 |
Syllabus |
This is a master course in empirical research in auditing.The purpose of the course is to analyze the state of the art of auditing literatures in selected areas. To facilitate our discussions, the papers covered in this course are divided into several sessions such as audit quality and audit tenure, etc. |