一、目標：
1.瞭解審計學的理論、查核程序與方法，並結合實務相關問題之分析，以融會貫通。
2.學習有效研讀審計學的內容，加強因應公職考試之基礎，並培養實務工作之能力。

二、內涵：
(一)所謂「審計」，按照美國會計學會的定義：「是一套有系統的程序，就受查者(管理階層)關於經濟事項的聲明(或主張)，透過客觀蒐集的相關證據加以評估，比較聲明與公認準則相符的程度，並將審核評估的結果，以查核報告方式傳達給有關之財務報表使用者。」審計的過程，包括：執行查核規劃、蒐集查核證據、作成查核結論等三大階段。
(二)審計學的重要基礎觀念有：財務報表查核的目的、財務報導架構及其類型、查核風險、不實表達與重大不實表達風險、財務報表聲明、重大性、查核證據、查核意見與查核報告等。
(三)審計準則公報各號規定乃是審計工作依循的規則，執行查核簽證財務報表所謹守之規範。
(四)財務報表查核應妥為規劃，以有效執行查核工作；透過瞭解受查者及其環境，辨認並評估整體財務報表重大不實表達風險，也對個別項目聲明辨認並評估固有風險與控制風險。查核人員對所評估風險之因應方式是採取進一步查核程序，並考量其性質、時間與範圍；進一步查核程序分為控制測試及證實程序，後者又再細分為證實分析性程序與細項測試。
(五)查核人員對財務報表表示意見，應本著專業判斷、客觀、不容有偏見，透過查詢、檢查、觀察、外部函證、分析性程序、驗算與重新執行等方式獲取查核證據。統計抽樣與非統計抽樣方法若運用得當，均可提供足夠與適切的查核證據，惟採用何種方法，查核人員在設計與選取查核樣本，執行查核程序及評估抽樣結果，均需運用其專業判斷。
(六)營業流程的查核包括：銷售與收款、採購及付款、投資及融資、生產、薪工等流程之查核。
(七)查核結果應評估公司治理情形，確認有無期後事項、關係人交易與法令遵循事項，評估受查者繼續經營假設成立與否之疑慮，並取得客戶聲明書。
(八)完成查核工作與出具查核報告。

1. Goals:
1. Understand the theories, verification procedures and methods of auditing, and combine them with the analysis of practical issues to achieve a comprehensive understanding.
2. Learn to effectively study the content of auditing, strengthen the foundation for preparing for public service examinations, and develop practical work abilities.

2. Connotation:
(1) The so-called "audit", according to the definition of the American Accounting Association: "is a systematic process to evaluate the statements (or claims) of the respondent (management) on economic matters through objective collection of relevant evidence and compare the statements. The degree of compliance with generally accepted standards, and the results of the audit and assessment will be communicated to the relevant users of financial statements in the form of audit reports. "The audit process includes three major stages: executing the audit plan, collecting audit evidence, and making audit conclusions.
(2) Important basic concepts in auditing include: the purpose of financial statement review, financial reporting structure and types, review risks, misrepresentation and material misrepresentation risks, financial statement statements, materiality, review evidence, review opinions and review reports, etc.
(3) The provisions of the Auditing Standards Bulletin are the rules to be followed in the audit work, and the standards to be observed in the inspection and verification of financial statements are implemented.
(4) Financial statement audits should be properly planned to effectively perform the audit work; by understanding the people being audited and their environment, the risks of significant misrepresentation of the overall financial statements should be identified and assessed, and the inherent risks and control risks of individual project statements should also be identified and assessed. The auditor's response to the assessed risks is to adopt further verification procedures and consider their nature, time and scope; the further verification procedures are divided into control testing and verification procedures, and the latter is further subdivided into verification analytical procedures and detailed testing.
(5) When auditors express opinions on financial statements, they should use professional judgment, be objective, and tolerate no bias, and obtain audit evidence through inquiries, inspections, observations, external confirmations, analytical procedures, verification, and re-execution. Both statistical sampling and non-statistical sampling methods, if used properly, can provide sufficient and appropriate verification evidence. However, regardless of the method used, auditors need to use their professional judgment when designing and selecting verification samples, executing verification procedures and evaluating sampling results.
(6) The review of business processes includes: review of sales and collection, purchasing and payment, investment and financing, production, payroll and other processes.
(7) The audit results should assess the corporate governance situation, confirm whether there are post-term events, related party transactions and legal compliance matters, assess whether the subject's continued operation assumption is valid or not, and obtain a customer statement.
(8) Complete the inspection work and issue the inspection report.

陳耀宗、黃素慧(2024)，《審計學：國際審計與確信準則為架構》(第四版)。新北市：滄海圖書資訊公司。

Chen Yaozong and Huang Suhui (2024), "Auditing: International Auditing and Assurance Standards as a Framework" (4th Edition). New Taipei City: Canghai Book and Information Company.