| 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 |
Course Orientation,
Audit of the Sales and Collection Cycle Ch 14
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| 第2週 |
Audit of the Sales and Collection Cycle Ch 14
Audit Sampling for T.O.C. & S.T. of Transactions Ch 15
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| 第3週 |
Audit Sampling for T.O.C. & S.T. of Transactions Ch 15 |
| 第4週 |
Completing the Tests in the Sales and Collection Cycle: Accounts Receivable Ch 16 |
| 第5週 |
Quiz#1(Ch. 14-16)
Audit Sampling for Tests of Details of Balances Ch 17
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| 第6週 |
Audit Sampling for Tests of Details of Balances Ch 17
Audit of the Acquisition and Payment Cycle Ch 18
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| 第7週 |
Spring Break, no class |
| 第8週 |
Audit of the Acquisition and Payment Cycle Ch 18
Completing the Tests in the Acquisition and Payment Cycle Ch 19
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| 第9週 |
Completing the Tests in the Acquisition and Payment Cycle Ch 19
Audit of the Payroll and Personnel Cycle Ch 20
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| 第10週 |
Mid-term Exam (Ch. 17-19)
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| 第11週 |
Audit of the Payroll and Personnel Cycle Ch 20
Audit of the Inventory and Warehousing Cycle Ch 21 |
| 第12週 |
Audit of the Inventory and Warehousing Cycle Ch 21
Audit of the Capital Acquisition and Repayment Cycle Ch 22
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| 第13週 |
Audit of the Capital Acquisition and Repayment Cycle Ch 22
Audit of Cash and Financial Instruments Ch 23
Quiz#2 (Ch. 20 & 21)
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| 第14週 |
Audit of Cash and Financial Instruments Ch 23
Completing the Audit Ch 24
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| 第15週 |
Other Assurance Services Ch 25 |
| 第16週 |
Final Exam (Ch. 22-25) |
自主學習
內容 |
01.參與專業論壇、講座、企業分享等產官學研相關交流活動
03.製作專題報告
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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
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
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| 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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