| 課程簡述 |
In the first semester, we will focus on the important audit concepts such as audit profession, audit standards, ethical code of professional conduct, audit reports, audit planning, audit evidence, materiality, risk assessment, and internal control. The application of audit procedures to the sales and collection cycle will be covered as well. In the second semester, the focus will turn to special audit techniques such as audit sampling, and other transaction cycles like acquisition and payment cycle, inventory and warehousing cycle, and capital acquisition and repayment cycle, etc. Students are required to preview the course materials before the class and actively participate in the class discussion. Students should also keep themselves informed of domestic and international emerging accounting and audit issues throughout the course.
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