| 國立中興大學教學大綱 |
| 課程名稱 | (中) 審計學(3078) | ||||||||
| (Eng.) Auditing | |||||||||
| 開課單位 | 會計系 | ||||||||
| 課程類別 | 必修 | 學分 | 3 | 授課教師 | 紀信義 | ||||
| 選課單位 | 會計系 / 學士班 | 授課使用語言 | 中文 | 英文/EMI | N | 開課學期 | 1042 | ||
| 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 EDP auditing, 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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| 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 | ||||||||||||
| 1. The purpose of this course is to help students understand the fundamental role of auditing and assur |
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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18週) | ||||||||||||||||
| Course Introduction The Demand for Audit and Other Assurance Services The CPA Profession Generally Accepted Auditing Standards (GAAS) PCAOB Auditing Standards Quality Control Standards Professional Ethics Code of Professional Conduct Audit Responsibilities and Objectives Audit Reports Audit Reports (continued) Audit Evidence Audit Planning and Analytical Procedures Materiality and Risk Section 404 Audits of Internal Control and Control Risk Section 404 Audits of Internal Control and Control Risk Fraud Auditing Movie: Enron: the Smartest Guys in the Room Reading: The Enron Collapse Overall audit Plan and Audit Program |
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| 學習評量方式 | ||||||||||||||||
| 1. 3次大考試 55% 2. 3-5次小考試 30% 3. 實習課與平時表現 15% |
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| 教科書＆參考書目(書名、作者、書局、代理商、說明) | ||||||||||||||||
| Required course materials: 1.Arens, Elder and Beasley, 2015, Auditing and Assurance Services: An Integrated Approach, Pearson Prentice Hall. (購書聯絡人: 華泰文化，張維峻 0919388237) 2.台灣審計準則公報 3.台灣會計師職業道德規範" |
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| 課程教材（教師個人網址請列在本校內之網址） | ||||||||||||||||
| 上課教材至於E-campus system |
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| 課程輔導時間 | ||||||||||||||||
| 實習課時間與教學助教協調 |
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| 聯合國全球永續發展目標 | ||||||||||||||||
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| 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 / 1 / 23 |
| MyTB教科書訂購平台：http://www.mytb.com.tw/ | |