| 當期課號 |
7082 |
Course Number |
7082 |
| 授課教師 |
張瑞當 |
Instructor |
CHANG,RUEY DANG |
| 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.Principles of Fraud Examination 2/e, Joseph T. Wells
2.學術論文研討，課堂指定。
2.中華民國審計準則公報 |
Teaching Materials |
1.Principles of Fraud Examination 2/e, Joseph T. Wells
2.Auditing papers
3.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.考試：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.Exam. 60% |
| 教師網頁 |
|
| 教學內容 |
本課程將以研討舞弊審計及報告方式討論公司舞弊及偵查等主題，以充實並增強同學對審計領域現況之瞭解。 |
Syllabus |
This is a master course in empirical research in auditing.The purpose of the course is to discuss fraud schemes used by employees, owners, managers and executives to defraud their customers and illustrates each scheme with real-life case studies submitted to the ACFE by actual fraud examiners who aided in the case resoluations. |