| 當期課號 |
1459 |
Course Number |
1459 |
| 授課教師 |
王若蓮 |
Instructor |
WANG,JUO LIEN |
| 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 |
Arens,Elder, & Beasley, 12th ed.，Prentice Hall
國內審計準則公報 |
Teaching Materials |
Arens,Elder, & Beasley, 12th ed.，Prentice Hall
國內審計準則公報 |
| 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. |