1.審計理論的認識

理論係幫助我們解釋現狀，並進一步預測未來的重要礎石。相似地，審計理論也可以幫助我們瞭解審計實務的現狀，並進一步預測審計未來的發展。但與一般自然科學理論不同的是，屬於社會科學的審計理論，並沒有絕對的基本原理。

2.重要審計理論

本課程將介紹包括：審計需求、審計市場、審計公費及審計品質等重要的審計理論。

3.審計個案

除了審計理論外，本課程亦會討論相關審計個案。

1.Awareness of the theoretical discussion

Theories help us explain the present situation and further predict important stones for the future. Similarly, audit theory can also help us understand the present situation of audit practices and further predict future developments of audits. But unlike general natural science theory, the theoretical theory of social science does not have absolute basic principles.

2. Important review theory

This course will introduce important review theory such as: review requirements, review market, review public fees and review quality.

3. Review a case

In addition to the theoretical discussion, this course will also discuss related review cases.

1.Watts, R. and J., Zimmerman, 1986. Positive Accounting Theory, Prentice Hall Inc.

2.Knapp, M. 2009. Auditing Cases, 7th edition, Cengage Learning.

3.相關期刊之論文。

1.Watts, R. and J., Zimmerman, 1986. Positive Accounting Theory, Prentice Hall Inc.

2.Knapp, M. 2009. Auditing Cases, 7th edition, Cengage Learning.

3. Articles in related journals.