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. Understanding of audit theory

The theory department is an important foundation that helps us explain the current situation and further predict the future. Similarly, auditing theory can also help us understand the current status of auditing practice and further predict the future development of auditing. But unlike general natural science theories, audit theories belonging to social sciences do not have absolute basic principles.

2. Important audit theories

This course will introduce important auditing theories including: auditing needs, auditing market, auditing public expenses and auditing quality.

3.Audit cases

In addition to audit theory, this course will also discuss relevant audit 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. Papers in relevant journals.