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

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相似課程 Related Courses

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課程資訊 Course Information

基本資料 Basic Information

  • 課程代碼 Course Code: 5965
  • 學分 Credit: 0-3
  • 上課時間 Course Time:
    Friday/5,6,7[M146]
  • 授課教師 Teacher:
    劉佩怡
  • 修課班級 Class:
    會計系3,4,碩1,2
  • 選課備註 Memo:
    大學部3.4年級可修。教室安排M146
選課狀態 Enrollment Status

目前選課人數 Current Enrollment: 10 人

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