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，並介紹台灣之審計環境，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 auditing structure, concepts, theories, standard foundations, and techniques, and to introduce the auditing environment in Taiwan, including political and economic regulations, professional organizations, and operating environment.
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 |
30 | |
| 小 考小 考 quiz |
25 | |
| 團體報告與作業團體報告與作業 Group reports and assignments |
20 | 第8週報告者於第3週提出報告草稿，第17週報告者於第12週提出報告草稿，每次上完課後的星期五需繳交該週課堂內容所整理出的共同筆記，老師會批改，並在下次上課發還給同學。 |
