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課程名稱 |
審計學上
Auditing (1) |
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開課學期 |
110-1 |
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授課對象 |
會計學系 |
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授課教師 |
陳耀宗 |
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課號 |
Acc3003 |
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課程識別碼 |
702 40101 |
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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 |
星期三7,8,9(14:20~17:20) |
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上課地點 |
管二302 |
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備註 |
本課有先修科目規定。實習時間：五56。
限本系所學生(含輔系、雙修生)
總人數上限：50人 |
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Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/1101Acc3003_01_AUD1 |
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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 |
This course will introduce the students to auditing. It is unlike all your other accounting courses, and it is highly analytical but not in a quantitative way. Auditing is based largely on judgment of whether a client properly applied IFRS (or GAAP). That means auditors must be familiar with IFRS (or GAAP), and have a sound understanding of auditing concepts and their application to various audit decisions under International Standards on Auditing (ISAs).This is a largely a conceptual course, but it is very logical.
審計學加簽順序 1. 會計系 (含雙主修 )學生 2. 9/4(含 )以前 email老師詢問欲加簽者 (含外系同學 )，經老師同意 者 3. 9/5(含 )起 email老師詢問欲加簽者，以高年級 (含研究所 )欲於 本學年畢業者優先，其餘者，由審計學助教以抽籤決定之。 4. 上述第 3點須受本課程總預計人數之限制 5. 9/17 (含 ) 前未 email老師詢問欲加簽者，恕不考慮納入審計學 助教抽籤。 6. 原已選上之同學欲換班，依據往例，請自行找原已選上另一班亦 欲換班者，則兩者可互換， 此同學 不 是亦不 納入助教抽籤。 其他加簽提醒事項 因上課分組及報告 討論 所需，兩班人數預計限制在 60-65人。 |
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課程目標 |
In the face of the far-reaching challenges in the international financial statement auditing environment which becomes more complex and demanding, this course is committed to providing the most complete and up-to-date materials based on the framework of ISAs, especially ISA 315 (Revised 2019). The early adoption of the ISA 315 (Revised, 2019) used in this class (rather than using ROC Auditing Standards No. 48 that is adopted from ISA 315) includes the risk assessment procedures that auditors used to identify and assess the risk of material misstatement, which will help each student obtain the latest, most current concepts, skill, knowledge, and personal characteristics necessary to practice successfully as an auditor in the future. For example, the Automated Tools and Technologies (ATT，自動化工具與技術) Section described in the ISA 315 (Revised 2019) was developed with assistance by the IAASB’s Technology Working Group (previously the Data Analytics Working Group) to provide application materials and examples for auditors used in the risk assessment process. These concepts and application regarding data analytics will be discussed in the risk assessment procedures this semester, and the audit of business processes to be discussed in the next semester. Further, students will be expected to have opportunities to practice or do data analytics exercises regarding selected topics such as audit sampling with the help of the digital assistant assigned by the Accounting Department. The guest speakers from the Big 4 audit firms will be invited to the forum or workshop to introduce their DA tools applied in the audit process in the next semester.
The topics planned to cover in this semester includes assurance services, financial statement audits and its environment, audit planning including risk assessment, materiality, audit evidence and documentation, internal control in a financial statement audit, audit sampling and its application to tests of controls and substantive tests of account balances.
2. Instructional and Learning Methodology:
Learning does not take place only via lectures in the classroom. The learning experience is the sum of all the activities that relate to this course, i.e., reading the assigned material before class, working the assignments, in-class discussion, and work within your teams. Therefore, the true learning experience places a great deal of responsibility on you – I am only a facilitator for that learning. My role is to create the appropriate environment for learning and be a guide and mentor as you move through the experience.
This class will consist of lectures, classroom discussion, group work, quizzes, and examinations. Reading the assigned material before class is essential to your success in this class, and the instructor will assume that you have done so before the class period begins. Class time will be used to pinpoint the key concepts, to expand on the assigned reading material, to generate meaningful group discussions, and to clarify and elaborate on items of special relevance, difficulty, or class interest – not to simply rehash what you have already read in the textbook. If you are confused or uncertain about items discussed or if concepts in the reading material are unclear, you are strongly encouraged to use class time (and office hours) to ask questions.
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課程要求 |
3.1: Mid-term Exam (25%)
Exams allow assessment of both conceptual and technical knowledge as well as your ability to communicate. The format will include essays, problems, short answers, and multiple-choice questions. Any student who misses a midterm exam must provide me with what I judge to be an unavoidable, reasonably verifiable excuse in order to be eligible to having the midterm-exam weight assigned to the final exam for calculating the course grade. Otherwise, any student missing an exam will receive a score of zero for the missed exam.
3.2: Final Exam (30%)
Approximately certain percentage of final exam will be comprehensive. The format will be similar to that the midterms. An unexcused absence on the final will result in a final exam grade of zero. A conflict final examination will be available only if you provide me with what I deem to be an unavoidable, verifiable excuse.
3.3: Quizzes(10%)
Two quizzes, usually one week before midterm and final exams, will be given by TA.
3.4: Mini-cases Presentation and Discussions (15%):
Five mini-cases will be presented and discussed in class. Each mini-case will be given around 20-30 minutes for discussion by group members, and then presented (summarized and PPT slides not required) by one group. Then questions should be asked by other groups. The questions can be selected from the questions listed in the end of the case. The mini-case will be distributed to the group members in class day listed in the syllabus or mutually agreed with. Generally, all members will receive the same grade. The grade is based on the quality of communication and content.
3.5: Data Analytics Exercises and Tests(5%)
To comply with our Accounting Department’s emphases on incorporating Data Analytics into accounting courses, this auditing course adds data analytics exercises and tests in selected audit topics such as audit sampling. This DA exercises and tests are taught and conducted by the digital assistant assigned by our accounting department. The grade is based on the tests provided and evaluated by the digital assistant.
3.6:Class Participation and Professional Behavior (15%):
You can improve your grade by actively participating in and preparing for class. Your performance on these items will influence your participation grade. Participation credit will be assigned at my discretion and will also be based on your attention and attitude in class, the quality of your participation in class discussions. It is important that you attend class and participate to improve your understanding of the relevant topics. Missing any one class will result in missing some important concepts introduced and discussed in class.
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預期每週課後學習時數 |
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Office Hours |
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指定閱讀 |
3. Course Materials:
․ PPT slides (課程簡報，請自行自Ceiba下載，不另行列印)
․ 國內審計準則公報 (接軌ISAs) --上課時應攜帶
․ (中文書) 陳耀宗 2021. 審計學_國際審計與確信準則為架構 第三版. (滄海書局 04-2708-8787)。
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參考書目 |
․ 2018-IAASB-Handbook (請自行自Ceiba下載，不另行列印)--國際準則原文規定
․ ISA 315 Revised (2019)
․ (英文書) Eilifsen, Messier, Glover and Prawitt(EMGP). 2014. Auditing & Assurance Services. Third International Edition. McGraw Hill.(華泰書局)
․ Knapp. 2009. Contemporary Auditing: Real Issues and Cases. 7th edition.
․ Other case materials
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評量方式
(僅供參考) |
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No. |
項目 |
百分比 |
說明 |
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1. |
Mid-term Exam |
25% |
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2. |
Final Exam |
30% |
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3. |
Quizzes (given by TA) |
10% |
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4. |
Mini-cases Presentation and Discussions |
15% |
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5. |
Data Analytics Exercises and Tests (given by Digital TA) |
5% |
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6. |
Class Participation and Professional Behavior |
15% |
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週次 |
日期 |
單元主題 |
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第1週 |
9/22 |
課程、實習課大綱、分組、題庫 |
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第2週 |
9/29 |
第二週上課資料 |
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第2週 |
10/01 |
第2週實習課資料 |
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第3週 |
10/06 |
第三週上課資料 |
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第3週 |
10/08 |
第3週實習課資料 |
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第4週 |
10/15 |
第4週實習課資料 |
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第5週 |
10/20 |
第五週上課資料 |
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第5週 |
10/22 |
第5週實習課資料 |
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第6週 |
10/27 |
第六週上課資料 |
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第6週 |
10/29 |
第一次小考解答 |
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第7週 |
11/05 |
第7週實習課資料 |
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第8週 |
11/10 |
第八週上課資料 |
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第8週 |
11/12 |
第8週實習課資料 |
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第10週 |
11/24 |
第十週上課資料 |
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第11週 |
12/03 |
第11週實習課資料 |
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第12週 |
12/08 |
第十二週上課資料 |
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第13週 |
12/15 |
第十三週上課資料 |
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第13週 |
12/17 |
第13週實習課資料 |
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第15週 |
12/29 |
第十五週上課資料
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第18週 |
1/19,1/21 |
TBA |
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