本課程主要目的係為協助學生建立與瞭解整體審計架構、觀念、理論、準則基礎、及技術，尤其是商業風險查核(Business risk audit)的掌控評估與策略風險規劃(Strategic risk planning)，並介紹本土化之審計環境，包括政經法規、專業組織及營運環境等。The main purpose of this course is to help students establish and understand the overall audit structure, concepts, theories, standard foundations, and techniques, especially the control assessment and strategic risk planning of business risk audit (Business risk audit), and introduce The localized audit environment includes political and economic regulations, professional organizations and operating environment, etc.
Randal J. Elder, Mark S. Beasley, and Alvin A. Arens. 2013. Auditing and assurance Services: An Integrated Approach, Fifteen edition. NJ: Prentice Hall.
Ran J. elder, Marks. Beasley, and Alvin A. 2013. Audience and assurance services: an integrated approach, fifteen edition. NJ: Prentice hall.
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 期中考期中考 midterm exam |
25 | |
| 期末考期末考 final exam |
25 | |
| 小考小考 Quiz |
30 | |
| 個案團體報告個案團體報告 case group report |
5 | 原則上一個個案，在第8周。 |
| 個人報告個人報告 personal report |
10 |
