國立中興大學教學大綱
課程名稱 (中) 審計學(3077)
(Eng.) Auditing
開課單位 會計系
課程類別 必修 學分 3 授課教師 張瑞當
選課單位 會計系 / 學士班 授課使用語言 中文 英文/EMI 開課學期 1132
課程簡述 This course provides students with an in-depth understanding of key assurance concepts and methodologies, as well as the skills and attitudes needed to effectively and efficiently provide financial statement audits and other assurance services. This course builds heavily upon the knowledge, skills and attitudes acquired in earlier courses, particularly the accounting and risk management courses.
先修課程名稱
課程含自主學習 N
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.
2.專業知識與應用
100
網路/遠距教學
討論
實習
講授
書面報告
出席狀況
口頭報告
作業
測驗
授課內容(單元名稱與內容、習作/每週授課、考試進度-共18週)
週次 授課內容
第1週 Week 1 2/23 Ch 12
Week 2 3/2 Ch 12 & 13
Week 3 3/9 Ch 13 & 14
Week 4 3/16 Ch 14
Week 5 3/23 Ch 15
Week 6 3/30 Ch 15 & 16
Week 7 4/6 University holiday
Week 8 4/13 Ch 16 & 17
Week 9 4/20 Mid-term Exam Ch 12-16
Week 10 4/27 Ch 17 & 18
Week 11 5/4 Ch 18 & 19
Week 12 5/11 Ch 19
Week 13 5/18 Ch 20
Week 14 5/25 Ch 20 & 21
Week 15 6/1 Ch 21 & 22
Week 16 6/8 Ch 22 & 23
Week 17 6/15 Ch 23 & 24
Week 18 6/22 Final exam Ch 17-24
第2週
第3週
第4週
第5週
第6週
第7週
第8週
第9週
第10週
第11週
第12週
第13週
第14週
第15週
第16週
第17週
第18週
學習評量方式
1. Mid-term Exam 30%
2. Final Exam 35%
3. Quizzes, Homework, etc 20%
4. Class Participation and Professional Behavior 15%
Total 100%
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 Mondays
10:00-12:00 Tuesdays
聯合國全球永續發展目標(連結網址)
 提供體驗課程:N
請尊重智慧財產權及性別平等意識,不得非法影印他人著作。
更新日期 西元年/月/日:無 列印日期 西元年/月/日:2025 / 3 / 14
MyTB教科書訂購平台:http://www.mytb.com.tw/