.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。
.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.
By reading list
by Reading list
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 課堂參與課堂參與 class participation |
50 | |
| 期中作業期中作業 midterm assignment |
25 | |
| 期末作業期末作業 final assignment |
25 |
