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。
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.審計期刊：導讀並討論相關審計期刊文獻。
4.電腦審計：除了審計理論與文獻的研討外，本課程亦教授電腦審計軟體相關的操作與演練。1. Review theoretical understanding: theoretical helps us to 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.
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 journals: Read and discuss related review journal articles.
4. Computer review: In addition to the study of theoretical discussions and literature, this course also teaches computer review software-related operations and practices.
1.相關學術期刊之論文
2.acl資料分析與電腦稽核，全華圖書出版，作者:黃士銘
1. Articles in related academic journals
2. Acl data analysis and computer audit, published in the full Chinese book, author: Huang Shiyan
| 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 | 課堂口頭報告及參與 |
| 作業作業 Action |
40 | 電腦審計作業及操作 |
| 期末報告(書面)期末報告(書面) Final report (book) |
30 | 針對審計範疇提出研究計畫書面報告，並初步實證進行分析。 |
