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 review structure, concepts, theory, standard foundation, and technology, and introduce Taiwan's review environment, including political laws, professional organizations and operation environments.
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，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。
The main purpose of this course is to help students establish and understand the overall review structure, concepts, theory, standard foundation, and technology, especially business risk audit control assessment and strategic risk planning, and introduce localized review environments, including political regulations, professional organizations and operation environments.
陳耀宗，2015，審計學—國際審計與確信準則為架構(上)，滄海書局。
Chen Yaozong, 2015, Reviewing Program-International Review and Confirmation Standards are Architecture (Part 1), Huahai Books Bureau.
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 期中考期中考 Midterm exam |
30 | |
| 期末考期末考 Final exam |
35 | |
| 小考小考 Small exam |
30 | |
| 個人報告與課堂表現個人報告與課堂表現 Personal report and class performance |
5 | 課堂表現包含出席率及發言次數 |
