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.

[依老師第一堂課公告為準]
1.李建然，審計學，三版，東華書局。
2.幸世間，李宗黎，林蕙真，審計新論，2022年，第11版，証業出版股份有限公司。

[According to the teacher's first class announcement, it is standard]
1. Li Jianran, reviewing the study, third edition, Donghua Book Bureau.
2. Fortunately, Li Zongli, Lin Huizhen, Review New Review, 2022, 11th Edition, Publishing Co., Ltd.