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. Understanding of audit theory: Theory 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.
2. Important auditing theories: This course will introduce important auditing theories including: auditing needs, auditing market, auditing public funds and auditing quality.
3. Audit journals: Introduce and discuss relevant audit journal literature.
4. Computer auditing: In addition to the discussion of auditing theory and literature, this course also teaches the operations and drills related to computer auditing software.

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. Papers in relevant academic journals
2.acl data analysis and computer audit, published by Quanhua Books, author: Huang Shiming