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 auditing structure, concepts, theories, standard foundations, and techniques, and to introduce the auditing environment in Taiwan, including political and economic regulations, professional organizations, and operating environment.
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 audit structure, concepts, theories, standard foundations, and techniques, especially the control assessment and strategic risk planning of business risk audit, and to introduce local Change the audit environment, including political and economic regulations, professional organizations and operating environment, etc.
[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。
[Subject to the teacher’s first class announcement]
1. Li Jianran, Auditing, third edition, Donghua Book Company.
2. Xing Shijian, Li Zongli, Lin Huizhen, New Auditing Theory, 2022, 11th Edition, Securities Publishing Co., Ltd.
| 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 |
30 | |
| 小考及平常成績小考及平常成績 Quiz and usual results |
30 | |
| 出席及課堂表現出席及課堂表現 Attendance and class performance |
10 |
