一、目標：
1.瞭解審計學的理論、查核程序與方法，並結合實務相關問題之分析，以融會貫通。
2.學習有效研讀審計學的內容，加強因應公職考試之基礎，並培養實務工作之能力。
二、內涵：
(一)所謂「審計」，按照美國會計學會的定義：「是一套有系統的程序，就受查者(管理階層)關於經濟事項的聲明(或主張)，透過客觀蒐集的相關證據加以評估，比較聲明與公認準則相符的程度，並將審核評估的結果，以查核報告方式傳達給有關之財務報表使用者。」審計的過程，包括：執行查核規劃、蒐集查核證據、作成查核結論等三大階段。
(二)審計學的重要基礎觀念有：財務報表查核的目的、財務報導架構及其類型、查核風險、不實表達與重大不實表達風險、財務報表聲明、重大性、查核證據、查核意見與查核報告等。
(三)審計準則公報各號規定乃是審計工作依循的規則，執行查核簽證財務報表所謹守之規範。
(四)財務報表查核應妥為規劃，以有效執行查核工作；透過瞭解受查者及其環境，辨認並評估整體財務報表重大不實表達風險，也對個別項目聲明辨認並評估固有風險與控制風險。查核人員對所評估風險之因應方式是採取進一步查核程序，並考量其性質、時間與範圍；進一步查核程序分為控制測試及證實程序，後者又再細分為證實分析性程序與細項測試。
(五)查核人員對財務報表表示意見，應本著專業判斷、客觀、不容有偏見，透過查詢、檢查、觀察、外部函證、分析性程序、驗算與重新執行等方式獲取查核證據。統計抽樣與非統計抽樣方法若運用得當，均可提供足夠與適切的查核證據，惟採用何種方法，查核人員在設計與選取查核樣本，執行查核程序及評估抽樣結果，均需運用其專業判斷。
(六)查核結果應評估公司治理情形，確認有無期後事項、關係人交易與法令遵循事項，評估受查者繼續經營假設成立與否之疑慮，並取得客戶聲明書。
(七)完成查核工作與出具報告。1. Target:
1. Understand the theory, verification procedures and methods of the review, and combine the analysis of relevant issues in practice to integrate and understand.
2. Learn to effectively study the content of the review program, strengthen the foundation of the assessment of the public job, and cultivate the ability to work hard.
2. Connotation:
(I) The so-called "examination" is determined by the American Association: "It is a systematic procedure that evaluates the statement (or proposition) of the person being investigated (management level) about economic matters through relevant evidence collected by the guest viewer in accordance with the definition of the American Association: "It is a systematic procedure. , Comparative statement The degree to which the public recognition standards are consistent, and the results of the review and evaluation will be transmitted to relevant financial report users through verification reporting. "The review process includes three major stages: execution of verification planning, collection of verification certificates, and making verification conclusions.
(II) Important basic concepts of auditing include: the purpose of financial report verification, financial report structure and type, verification risk, false expression and major false expression risk, financial report statement, significance, verification verification, verification opinions and Check and verify reports, etc.
(III) The regulations of the review standard and the regulations governing the audit work are the regulations governed by the audit work, and the regulations governing the verification financial statements shall be implemented.
(IV) The financial report verification should be planned to effectively carry out the verification work; through understanding the examined person and its environment, identify and evaluate the major and unrealistic expression risks of the overall financial report, and also clearly identify and evaluate the inherent risks and controls of individual items. Risk. The way the verification personnel responds to the assessed risk is to adopt a further verification procedure and consider its nature, time and scope; the further verification procedure is divided into control testing and certification procedures, which is further divided into certification analytical procedures and detailed testing.
(V) The verification personnel express their opinions on the financial report and shall obtain verification certificates through professional judgment, objectivity, and no prejudice through inquiry, inspection, observation, external letters, analytical procedures, verification and re-execution. If the statistical sampling and non-statistic sampling methods are used properly, they can provide sufficient and appropriate verification certificates. However, what method is used, the verification personnel design and select verification samples, execute verification procedures and evaluate sampling results, and use their professional judgments. .
(VI) The inspection results should evaluate the situation of corporate governance, confirm that there are any untimely incidents, related party transactions and laws and regulations, evaluate the doubts about the establishment and failure of the investigation's continued business hypothesis, and obtain a customer statement.
(7) Complete the verification work and issue reports.
陳耀宗(2021)，《審計學：國際審計與確信準則為架構》(第三版)。新北市：滄海圖書資訊公司。(開學前若有發行修訂版，則採用最新版本。)
Chen Yaozong (2021), "Apprenticeship: International Review and Confirmation Standards as Architecture" (third edition). New Taipei City: Yanghai Book Information Company. (If there is a revised version before starting, the latest version will be used.)
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 期中考試期中考試 Midterm exam |
30 | |
| 期末報告期末報告 Final report |
30 | |
| 課堂出席、參與與平時研讀課堂出席、參與與平時研讀 Class attendance, participation and study |
40 |
