本課程規劃透過一學年的學習，帶領學生瞭解審計服務的理論與實務，逐步累積審計學的基礎知識，希冀培養學生未來從事審計工作的能力。下學期的課程內容重點包括：查核財務報表關係人交易及集團財務報表之考量、控制測試與項目餘額證實程序的查核抽樣、各種營業循環的查核與如何完成查核工作。This course plan will guide students to understand the theory and practice of review services through one year of study, and gradually accumulate basic knowledge of review, hoping to cultivate students' ability to work in the future. The contents of the course in the next period include: checking the relevant person transactions and group financial reports, checking and sampling procedures for control testing and project balance certification, checking and sampling of various business cycles, and how to complete the verification work.
1.審計學，李建然，2022，3版，東華書局。
2.審計準則公報，中華民國會計研究發展基金會。
3.中華民國會計師職業道德規範。
1. Review of the study, Li Jianran, 2022, 3rd edition, Donghua Book Bureau.
2. Review the standard report, Research and Development Foundation of the Republic of China Association for Research and Development.
3. Professional ethics regulations of the National People's Congress of China.
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 期中考期中考 Midterm exam |
25 | 學期考試請依學校行事曆，不接受補考請求。 |
| 期末考期末考 Final exam |
25 | 學期考試請依學校行事曆，不接受補考請求。 |
| 學期報告學期報告 Study period report |
20 | 學期報告請按時繳交，不接受補交報告。 |
| 小考與作業小考與作業 Tips and Works |
20 | 課堂作業請按時繳交，不接受補交作業。 |
| 課堂出席參與課堂出席參與 Class attendance |
10 | 課堂出席率與課堂表現綜合評估。 |
