| 當期課號 |
3227 |
Course Number |
3227 |
| 授課教師 |
紀信義 |
Instructor |
Chi,Hsin Yi |
| 中文課名 |
審計學 |
Course Name |
Auditing |
| 開課單位 |
會計系(四進)四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 |
審計學原理— 實務應用與法律觀點 (吳琮璠編著，智勝出版，2009/9四版)
國內審計準則公報 |
Teaching Materials |
General Accepted Auditing Standards in Taiwan |
| 成績評量方式 |
1. 期中考、期末考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. 奠定審計學之良好基礎。
2. 激發修習審計學之興趣。
3. 培養財務報表查核技巧之能力。 |
Syllabus |
The primary emphasis in this text is on the auditor's decison-making process. I believe that the most fundamental concepts in auditing related to determining the nature and amount of evidence the auditor should accumulate after considering the unique circumstnces of each engagement. |