1425 - 審計學
Auditing
教育目標 Course Target
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 is planned to lead students to understand the theory and practice of auditing services through one academic year of study, and gradually accumulate basic knowledge of auditing, hoping to cultivate students' ability to engage in auditing work in the future. The focus of the next semester's course content includes: considerations for reviewing financial statements, related party transactions and group financial statements, control testing and audit sampling of item balance verification procedures, review of various business cycles and how to complete the review work.
參考書目 Reference Books
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. Auditing, Li Jianran, 2022, 3rd edition, Donghua Book Company.
2. Auditing Standards Bulletin, Accounting Research and Development Foundation of the Republic of China.
3. Code of Professional Ethics for Accountants of the Republic of China.
評分方式 Grading
評分項目 Grading Method |
配分比例 Percentage |
說明 Description |
---|---|---|
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 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 term report |
20 | 學期報告請按時繳交,不接受補交報告。 |
小考與作業 Quiz and homework |
20 | 課堂作業請按時繳交,不接受補交作業。 |
課堂出席參與 Class attendance and participation |
10 | 課堂出席率與課堂表現綜合評估。 |
授課大綱 Course Plan
點擊下方連結查看詳細授課大綱
Click the link below to view the detailed course plan
相似課程 Related Courses
課程代碼 Course Code |
課程名稱 Course Name |
授課教師 Instructor |
時間地點 Time & Room |
學分 Credits |
操作 Actions |
---|---|---|---|---|---|
必修-1427
|
會計系3B 陳信吉 | 二/2,3,4[M220] | 3-3 | 詳細資訊 Details | |
選修-5965
|
會計系3,4,碩1,2 劉佩怡 | 五/5,6,7[M146] | 0-3 | 詳細資訊 Details |
課程資訊 Course Information
基本資料 Basic Information
- 課程代碼 Course Code: 1425
- 學分 Credit: 3-3
-
上課時間 Course Time:Tuesday/6,7,8[M222]
-
授課教師 Teacher:廖柏蒼
-
修課班級 Class:會計系3A
交換生/外籍生選課登記
請點選上方按鈕加入登記清單,再等候任課教師審核。
Add this class to your wishlist by clicking the button above.