1427 - 審計學
Auditing
教育目標 Course Target
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，並介紹台灣之審計環境，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 auditing structure, concepts, theories, standard foundations, and techniques, and to introduce Taiwan's auditing environment, including political and economic regulations, professional organizations, and operating environment.
課程概述 Course Description
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.
參考書目 Reference Books
李建然, 審計學, 第三版, 東華書局
Li Jianran, Auditing, Third Edition, Donghua Book Company
評分方式 Grading
| 評分項目 Grading Method |
配分比例 Percentage |
說明 Description |
|---|---|---|
|
期中考2次 2 midterm exams |
66 | |
|
期末考 final exam |
34 |
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
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時間地點 Time & Room |
學分 Credits |
操作 Actions |
|---|---|---|---|---|---|
|
必修-1424
|
會計系3A 廖柏蒼 | 二/6,7,8[M153] | 3-3 | 詳細資訊 Details | |
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選修-1881
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行政系1-4 馮永猷 | 二/2,3,4[C112] | 3-0 | 詳細資訊 Details |
課程資訊 Course Information
基本資料 Basic Information
- 課程代碼 Course Code: 1427
- 學分 Credit: 3-3
-
上課時間 Course Time:Tuesday/2,3,4[M103]
-
授課教師 Teacher:陳信吉
-
修課班級 Class:會計系3B
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