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.
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 平常成績平常成績 Normal achievements |
30 | 課堂參與、個案討論與表現(含:出席、提問及討論) |
| 個案及論文摘要個案及論文摘要 Case and summary |
30 | 於上課前繳交該次上課內容之摘要及問題 |
| 期末報告(書面)期末報告(書面) Final report (book) |
20 | 針對書面報告的內容進行口頭報告 |
| 期未報告(口頭)期未報告(口頭) Not reported in the period (oral) |
20 |
