建立學生整體財務審計架構、觀念、理論、與準則基礎，尤其是商業風險(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。Establish students' overall financial audit structure, concepts, theories, and standards foundation, especially the control assessment and strategic risk planning of business risk audit (Business risk audit). It also introduces the localized audit environment, including political and economic regulations, professional organizations and operating environment.
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(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 to introduce local Change the audit environment, including political and economic regulations, professional organizations and operating environment, etc.
1. Randal J. Elder, Mark S. Beasley, and Alvin A. Arens. 2014. Auditing and assurance Services, Global 15th Edition. Pearson.
2. Knechel, W. Robert Auditing: Text & Cases, South-Western College Publishing, 2003
3. SAS: AICPA
4. 網址：http://accounting.rutgers.edu/
5. 中華民國會計研究發展基金會 : 審計準則公報
6. 中華民國會計師公會全國聯合會 : 職業道德規範
7. 審計學-風險、個案、與工具應用，耿晴老師著，雙業書廊有限公司，2008年2月
1. Randal J. Elder, Mark S. Beasley, and Alvin A. Arens. 2014. Auditing and assurance Services, Global 15th Edition. Pearson.
2. Knechel, W. Robert Auditing: Text & Cases, South-Western College Publishing, 2003
3. SAS: AICPA
4. Website: http://accounting.rutgers.edu/
5. Accounting Research and Development Foundation of the Republic of China: Auditing Standards Bulletin
6. National Federation of Accountants Associations of the Republic of China: Code of Professional Ethics
7. Auditing - Risks, Cases, and Tool Application, written by Teacher Geng Qing, Shuangye Bookstore Co., Ltd., February 2008
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 小 考小 考 quiz |
30 | |
| 出 席 (報告)出 席 (報告) Attend (report) |
10 | |
| 期中考期中考 midterm exam |
30 | |
| 期末考期末考 final exam |
30 |
