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	陳雪如
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	1122
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 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.
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 purpose of this course is to help students understand the fundamental role of auditing and assurance.	2.專業知識與應用	100	講授 實習 討論	其他 測驗 出席狀況
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 Internal Control and COSO Framework 第2週 Assessing Control Risk and Reporting on Internal Controls 第3週 Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions 第4週 Audit Sampling for Tests of Controls and Substantive Tests of Transactions 第5週 Completing the Tests in the Sales and Collection Cycle: Accounts Receivable 第6週 Audit Sampling for Tests of details of Balances_1 第7週 Audit Sampling for Tests of details of Balances_2 第8週 Overview week1-7 第9週 Mid-term exam 第10週 Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable 第11週 Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts 第12週 Audit of the Payroll and Personnel Cycle 第13週 Audit of the Inventory and Warehousing Cycle 第14週 Completing the Audit 第15週 Audit Reports_1 第16週 Audit Reports_2 第17週 Semester Review 第18週 Final Exam
學習評量方式
1. Attendance: 5% 2. Quiz: 15% 3. Mid-term exam: 40% 4. Final exam: 40%
教科書＆參考書目(書名、作者、書局、代理商、說明)
Required course materials: 1. Randal J. Elder，Mark S. Beasley，Chris E. Hogan，Alvin A. Arens (2019). Arens／Auditing and Assurance Services： International Perspectives（GE），17th, Pearson。(華泰代理) 2.台灣審計準則公報 3.台灣會計師職業道德規範
課程教材（教師個人網址請列在本校內之網址）
上課教材置於Ilearning
課程輔導時間
實習課時間與教學助教協調
聯合國全球永續發展目標
08.就業與經濟成長 提供體驗課程：N

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更新日期 西元年/月/日：2024/01/12 09:13:18	列印日期 西元年/月/日：2024 / 5 / 02
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