This course provides the fundamental knowledge covering theories and practice of auditing, including the basic audit concepts, audit standards, audit reports, professional ethics, audit planning, audit evidence, materiality and audit risk assessment, fraud risk, internal controls, audit strategy and audit program.

This course provides the fundamental knowledge covering theories and practice of auditing, including the basic audit concepts, audit standards, audit reports, professional ethics, audit planning, audit evidence, materiality and audit risk assessment, fraud risk, internal controls, audit strategy and audit program.

本課程主要目的係為協助學生建立與瞭解整體審計架構、觀念、理論、準則基礎、及技術，尤其是商業風險(Business risk audit)的掌控評估與策略風險規劃(Strategic risk planning)，並介紹本土化之審計環境，包括政經法規、專業組織及營運環境等。

The main purpose of this course is to help students establish and understand the overall audit structure, concepts, theories, standard foundations, and techniques, especially the control assessment and strategic risk planning of business risk audit (Business risk audit), and to introduce the localized audit environment, including political and economic regulations, professional organizations, and operating environment.

[依老師第一堂課公告為準]
1.李建然，審計學，三版，東華書局。
2.幸世間，李宗黎，林蕙真，審計新論，2022年，第11版，証業出版股份有限公司。

[Subject to the teacher’s first class announcement]
1. Li Jianran, Auditing, third edition, Donghua Book Company.
2. Xing Shijian, Li Zongli, Lin Huizhen, New Auditing Theory, 2022, 11th Edition, Securities Publishing Co., Ltd.