NCHU Course Outline
Course Name (中) 會計審計法規(4024)
(Eng.) Accounting and Auditing Statutes
Offering Dept Department of Accounting
Course Type Elective Credits 3 Teacher Chun-Chan Yu
Department Department of Accounting / Undergraduate Language Chinese Semester 2026-SPRING
Course Description 本課程旨在幫助同學學習1.政府會計審計之相關法規2.法規之實務應用,使同學對本科以及對時事有更全面而深入之了解
Prerequisites
Relevance of Course Objectives and Core Learning Outcomes(%) Teaching and Assessment Methods for Course Objectives
Course Objectives Competency Indicators Ratio(%) Teaching Methods Assessment Methods
本課程旨在幫助同學學習1.政府會計審計之相關法規2.法規之實務應用,使同學對本科以及對時事有更全面而深入之了解
6.Business Ethics
100
Lecturing
Attendance
Quiz
Course Content and Homework/Schedule/Tests Schedule
Week Course Content
Week 1 會審法規導論 Introduction
Week 2 憲法相關規定(1) Related Provisions in R.O.C. Constitution(1)
Week 3 預算法(1) Budget Act (1)
Week 4 預算法(2) Budget Act (2)
Week 5 預算法(3) Budget Act (3)
Week 6 預算法(4) Budget Act (4)
Week 7 預算法(5) Budget Act (5)
Week 8 期中考試
Week 9 會計法(1) Accounting Act (1)
Week 10 會計法(2) Accounting Act (2)
Week 11 會計法(3) Accounting Act (3)

Week 12 會計法(4) Accounting Act (4)
Week 13 決算法 Financial Statement Act
Week 14 審計法(1) Audit Act (1)
Week 15 審計法(2) Audit Act (2)
Week 16 期末考試 Final-exam
self-directed
learning
   02.Viewing multimedia materials related to industry and academia.
   03.Preparing presentations or reports related to industry and academia.

Evaluation
1.出席30% 2.期中考試30% 3.期末考試 40%
Textbook & other References
1.教師自編講義
2.陳春榮、柯淑玲著,會計審計法規
Teaching Aids & Teacher's Website
補充或更正教材請於i-learning下載
Office Hours
Monday PM 14:00-17:00 (建議先來信告知)
Sustainable Development Goals, SDGs(Link URL)
04.Quality Educationinclude experience courses:N
Please respect the intellectual property rights and use the materials legally.Please respect gender equality.
Update Date, year/month/day:2026/02/18 23:45:34 Printed Date, year/month/day:2026 / 5 / 25
The second-hand book website:http://www.myub.com.tw/