| Relevance of Course Objectives and Core Learning Outcomes(%) |
Teaching and Assessment Methods for Course Objectives |
| Course Objectives |
Competency Indicators |
Ratio(%) |
Teaching Methods |
Assessment Methods |
| 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. |
| 2.Professional Knowledge with Applications |
|
|
| Discussion |
| Practicum |
| Lecturing |
|
| Attendance |
| Assignment |
| Quiz |
|
| Course Content and Homework/Schedule/Tests Schedule |
| Week |
Course Content |
| Week 1 |
Course Orientation,
Audit of the Sales and Collection Cycle Ch 14
|
| Week 2 |
Audit of the Sales and Collection Cycle Ch 14
Audit Sampling for T.O.C. & S.T. of Transactions Ch 15
|
| Week 3 |
Audit Sampling for T.O.C. & S.T. of Transactions Ch 15 |
| Week 4 |
Completing the Tests in the Sales and Collection Cycle: Accounts Receivable Ch 16 |
| Week 5 |
Quiz#1(Ch. 14-16)
Audit Sampling for Tests of Details of Balances Ch 17
|
| Week 6 |
Audit Sampling for Tests of Details of Balances Ch 17
Audit of the Acquisition and Payment Cycle Ch 18
|
| Week 7 |
Spring Break, no class |
| Week 8 |
Audit of the Acquisition and Payment Cycle Ch 18
Completing the Tests in the Acquisition and Payment Cycle Ch 19
|
| Week 9 |
Completing the Tests in the Acquisition and Payment Cycle Ch 19
Audit of the Payroll and Personnel Cycle Ch 20
|
| Week 10 |
Mid-term Exam (Ch. 17-19)
|
| Week 11 |
Audit of the Payroll and Personnel Cycle Ch 20
Audit of the Inventory and Warehousing Cycle Ch 21 |
| Week 12 |
Audit of the Inventory and Warehousing Cycle Ch 21
Audit of the Capital Acquisition and Repayment Cycle Ch 22
|
| Week 13 |
Audit of the Capital Acquisition and Repayment Cycle Ch 22
Audit of Cash and Financial Instruments Ch 23
Quiz#2 (Ch. 20 & 21)
|
| Week 14 |
Audit of Cash and Financial Instruments Ch 23
Completing the Audit Ch 24
|
| Week 15 |
Other Assurance Services Ch 25 |
| Week 16 |
Final Exam (Ch. 22-25) |
self-directed
learning |
01.Participation in professional forums, lectures, and corporate sharing sessions related to industry-government-academia-research exchange activities.
03.Preparing presentations or reports related to industry and academia.
|
|
| Evaluation |
1. Mid-term Exam 30%
2. Final Exam 35%
3. Quizzes, Homework, etc 25%
4. Class Participation and Professional Behavior 10%
Total 100%
|
| Textbook & other References |
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
Taiwan Statement of Auditing Standards (SAS): 財團法人會計研究發展基金會www.ardf.org.tw/ardf.html
|
| Teaching Aids & Teacher's Website |
| PPT slides of each chapter will be posted on the school’s ilearning website according to the teaching schedule. |
| Office Hours |
10:00-12:00 Tuesdays
13:00-15:00 Wednesdays |
| Sustainable Development Goals, SDGs(Link URL) |
| 04.Quality Education 08.Decent Work and Economic Growth | include experience courses：N |
|