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 the localization review environment, including political laws, professional organizations and operation environments.
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
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 小 考小 考 Small exam |
30 | |
| 出 席 (報告)出 席 (報告) Attendance (report) |
10 | |
| 期中考期中考 Midterm exam |
30 | |
| 期末考期末考 Final exam |
30 |
