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課程名稱 |
審計學上
Auditing (1) |
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開課學期 |
111-1 |
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授課對象 |
會計學系 |
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授課教師 |
陳思帆 |
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課號 |
Acc3003 |
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課程識別碼 |
702E40101 |
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班次 |
01 |
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學分 |
3.0 |
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全/半年 |
全年 |
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必/選修 |
必修 |
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上課時間 |
星期一7,8,9(14:20~17:20) |
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上課地點 |
管二103 |
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備註 |
本課程以英語授課。本課有先修科目規定。實習時間：四56，教室：管二103。
限本系所學生(含輔系、雙修生)
總人數上限：75人 |
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課程簡介影片 |
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核心能力關聯 |
核心能力與課程規劃關聯圖 |
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課程大綱
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為確保您我的權利,請尊重智慧財產權及不得非法影印
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課程概述 |
The purpose of this course is to help students learn the fundamental theory and practices of auditing and assurance services. Students will develop an understanding of the practices of the financial statement audits. This course is the first of the two-course auditing sequence provided over an academic year. Students are expected to take both courses for a complete understanding of the subject. |
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課程目標 |
By the end of this course, you should be able to:
1. Demonstrate an understanding of the social responsibilities and the professional ethics of certified public accountants (CPA).
2. Demonstrate an understanding of the auditing theories and international standards on auditing.
3. Demonstrate an understanding of the commonly used data analytics tools in financial statement audits.
4. Identify the components of audit risk and describe auditor response to the assessed risk of material misstatement.
5. Describe the major components of a client’s internal controls and assess internal control risk.
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課程要求 |
Prerequisites: introductory and intermediate accounting.
Students are expected to have good English listening and reading skills to understand the class. Students are also expected to actively participate in the class. Bring an electronic device to the class (a phone or a tablet/laptop computer) to access online quizzes. We will use some data analytics tools for exercises (including Excel and IDEA), so you do need a laptop or desktop computer. |
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預期每週課後學習時數 |
10 to 15 hours |
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Office Hours |
另約時間 備註： appointment through email |
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指定閱讀 |
See the reference textbooks. We will put more emphasis on Whittington than on Elder. |
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參考書目 |
1. Whittington and Pany, 2022. Principles of Auditing & Other Assurance Services. 22nd Edition. McGraw-Hill
2. Elder, Beasley, Hogan, and Arens, 2020. Auditing and Assurance Services: International Perspectives. 17th Edition. Pearson
3. International Standard on Auditing (2020 IAASB Handbook)
4. 審計準則公報
5. Certified Public Accountant Act 會計師法
6. Regulations Governing Auditing and Attestation of Financial Statements by Certified Public Accountants 會計師查核簽證財務報表規則
7. 2017The Norm of Professional Ethics for Certified Public Accountant of the Republic of China 會計師職業道德規範公報 |
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評量方式
(僅供參考) |
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