| 課程與核心能力關聯配比(%) |
課程目標之教學方法與評量方法 |
| 課程目標 |
核心能力 |
配比(%) |
教學方法 |
評量方法 |
| The course is designed to inculcate in students critical knowledge, skills and attitudes that an effective assurance professional should possess, and emphasizes active learning at both individual and group levels through project work, seminar discussions and activities. Key concepts and learning objectives of each seminar are listed in the course schedule below. Critical skills that are developed and reinforced through the various course activities include problem solving and decision making critical thinking, research, communication, teamwork and interpersonal skills. Important attitudes and values that this course aims to impart include professional values and ethics, social responsibilities, receptiveness to differing views, professional skepticism and a passion for proactive self-learning. |
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| 授課內容(單元名稱與內容、習作/每週授課、考試進度-共16週加自主學習) |
| 週次 |
授課內容 |
| 第1週 |
Orientation, the demand for audit and other assurance services, Ch 1 |
| 第2週 |
The CPA profession, Ch2
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| 第3週 |
Audit Reports, Ch3 |
| 第4週 |
Professional Ethics, Ch 4 |
| 第5週 |
Audit responsibilities and objectives, Ch 6
Quiz#1 (Ch. 1-3) |
| 第6週 |
Audit evidence Ch 6
Audit evidence Ch 7
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| 第7週 |
Review for Mid-term Exam,
Audit planning and materiality I, Ch 8 |
| 第8週 |
Mid-term Ch. 4,6,7 |
| 第9週 |
Audit planning and materiality II, Ch 8 |
| 第10週 |
Assessing the risk of material misstatement, Ch 9 |
| 第11週 |
Assessing and responding to fraud risks I, Ch 10 |
| 第12週 |
Assessing and responding to fraud risks II, Ch 10
Internal control and COSO framework I, Ch 11 |
| 第13週 |
Quiz# 2, Ch. 8-10
Internal control and COSO framework II, Ch 11
Assessing control risk and reporting on internal controls I, Ch 12 |
| 第14週 |
Assessing control risk and reporting on internal controls II, Ch 12
Overall audit strategy and audit program I, Ch 13 |
| 第15週 |
Overall audit strategy and audit program II, Ch 13
Review for Final Exam |
| 第16週 |
Final Exam |
自主學習
內容 |
02.閱覽產業及學術相關多媒體資料
03.製作專題報告
04.產官學機構參訪與實務體驗
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| 學習評量方式 |
1. Mid-term Exam 30%
2. Final Exam 35%
3. Quizzes, Homework, etc 25%
4. Class Participation and Professional Behavior 10%
Total 100%
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| 教科書＆參考書目(書名、作者、書局、代理商、說明) |
Textbook adopted:
Elder, R.J., M.S. Beasley, C.E. Hogan, and A. A. Arens, 2020, Auditing and Assurance Services: International Perspectives, 17th edition, Pearson Education. Imported by 華泰文化
推薦中文書:
審計學 二版 2020 李建然著 東華書局 |
| 課程教材（教師個人網址請列在本校內之網址） |
| PPT slides of each chapter will be posted on the school’s ilearning website according to the teaching schedule. |
| 課程輔導時間 |
10:00-12:00 Tuesdays
13:00-15:00 Wednesdays |
| 聯合國全球永續發展目標(連結網址) |
| 04.教育品質 08.就業與經濟成長 | 提供體驗課程：N |
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