5965 - 高等審計學
Advanced Auditing
教育目標 Course Target
The objective of this course is to investigate the philosophy, history and development of the auditor's attest function, with an emphasis on practices and current literature. This subject involves an appraisal of the theoretical and empirical literature relating to various topics in auditing. In so doing, it draws extensively, but not exclusively, on studies carried out within the role of audit, the value of audit service, the demand and supply of audit market, audit quality, industry specialization, the role of audit committee, and some virtual issue on empirical auditing research, etc. The course materials consist primarily of professional standards (both from the AICPA and PCAOB), empirical research, and some worth reading working papers on selected topics in auditing.
The objective of this course is to investigate the philosophy, history and development of the auditor's attest function, with an emphasis on practices and current literature. This subject involves an appraisal of the theoretical and empirical literature relating to various topics in auditing. In so doing, it draws extensively, but not exclusively, on studies carried out within the role of audit, the value of audit service, the demand and supply of audit market, audit quality, industry specialization, the role of audit committee, and some virtual issue on empirical auditing research, etc. The course materials consistent primary of professional standards (both from the AICPA and PCAOB), empirical research, and some worth reading working papers on selected topics in auditing.
參考書目 Reference Books
請參閱老師所發放的reading list
Please refer to the reading list posted by the teacher
評分方式 Grading
評分項目 Grading Method |
配分比例 Percentage |
說明 Description |
---|---|---|
Presentation (Group & individual) Presentation (Group & individual) |
50 | |
Midterm group’s summary reports Midterm group’s summary reports |
25 | |
Class participation Class participation |
25 |
授課大綱 Course Plan
點擊下方連結查看詳細授課大綱
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相似課程 Related Courses
無相似課程 No related courses found
課程資訊 Course Information
基本資料 Basic Information
- 課程代碼 Course Code: 5965
- 學分 Credit: 0-3
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上課時間 Course Time:Friday/5,6,7[M146]
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授課教師 Teacher:劉佩怡
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修課班級 Class:會計系3,4,碩1,2
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選課備註 Memo:大學部3.4年級可修。教室安排M146
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