1578 - 審計學 英授 Taught in English
Auditing
教育目標 Course Target
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 a foundation for overall financial review of students, concepts, theory, and standard principles, especially business risk audit control assessment and strategic risk planning. It also introduces localization review environment, including political laws, professional organizations and operation environments.
課程概述 Course Description
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 review structure, concepts, theory, standard foundation, and technology, especially business risk audit control assessment and strategic risk planning, and introduce localized review environments, including political regulations, professional organizations and operation environments.
參考書目 Reference Books
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. Research and Development Foundation of the Republic of China: Review Standards Publication
6. National Association of the Association of the Chinese National Association of the Chinese People's Congress: Professional Ethics Regulations
7. Reviewing - application of risk, case, and tool, written by Geng Qing, Double Library Co., Ltd., February 2008
評分方式 Grading
評分項目 Grading Method |
配分比例 Percentage |
說明 Description |
---|---|---|
小 考 Small exam |
30 | |
出 席 (報告) Attendance (report) |
10 | |
期中考 Midterm exam |
30 | |
期末考 Final exam |
30 |
授課大綱 Course Plan
點擊下方連結查看詳細授課大綱
Click the link below to view the detailed course plan
相似課程 Related Courses
課程代碼 Course Code |
課程名稱 Course Name |
授課教師 Instructor |
時間地點 Time & Room |
學分 Credits |
操作 Actions |
---|---|---|---|---|---|
必修-1581
|
會計系3B 潘虹華 | 二/1,2,3,4[M143] | 3-3 | 詳細資訊 Details |
課程資訊 Course Information
基本資料 Basic Information
- 課程代碼 Course Code: 1578
- 學分 Credit: 3-3
-
上課時間 Course Time:Wednesday/1,2,3,4[M134]
-
授課教師 Teacher:王全煜
-
修課班級 Class:會計系3A
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