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課程名稱 |
審計學上
Auditing (1) |
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開課學期 |
112-1 |
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授課對象 |
會計學系 |
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授課教師 |
朱玉芳 |
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課號 |
Acc3003 |
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課程識別碼 |
702E40101 |
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班次 |
02 |
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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 |
管一104 |
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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：管一103。
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 |
This course is designed to introduce the fundamental concepts, standards, procedures, and practices of financial statement audits. Topics include auditing standards, auditing and assurance services, audit planning, risk assessment and internal control. |
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課程目標 |
The learning objectives are to gain:
• an understanding of auditing and assurance services.
• an understanding of the responsibilities and objectives of external auditors.
• an understanding related to audit risk assessment, audit planning, audit evidence, and internal control. |
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課程要求 |
Quizzes and Homework:
There will be approximately 4 quizzes and 6 homework assignments throughout the course. There are no make-ups for the quizzes. I will post the homework assignments to NTU COOL one week prior to the due date. You may work together on the homework but you must complete and turn them in individually. NO late submissions will be accepted. In addition, I will randomly select 10 class days to take attendance. Your attendance might be considered as some extra credits. Your 3 highest scores of the quizzes will count to determine your quiz grade. I will drop the lowest score of the HW to determine HW grade.
Exams:
There will be two exams in this course. Exams will be in-class and closed book. Midterm exam is non-cumulative. Final Exam is CUMULATIVE. They will cover the material contained in the required readings, homework assignments, lectures and quizzes and will generally include problems and multiple-choice questions. There will be NO make-ups given for the exams. Anyone missing an exam will automatically receive a grade of zero for that test. Exceptions for documented emergencies may be permitted. If you must miss the exam, please email me at least a week ahead of our exam date.
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預期每週課後學習時數 |
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Office Hours |
另約時間 |
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指定閱讀 |
Required Textbook: Auditing and Assurance Services, 17th. Global Edition, by Randal J. Elder, Mark S. Beasley, Chris E. Hogan and Alvin A. Arens. ISBN: 978-1292311982.
International Standard on Auditing (2021-IAASB-Handbook)
https://www.iaasb.org/publications/2021-handbook-international-quality-control-auditing-review-other-assurance-and-related-services
Other materials: (PowerPoint slides, handouts, homework, solutions to additional practice questions, etc.) will be posted on NTU COOL. Announcements will also be posted on NTU COOL, so please visit the site regularly.
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參考書目 |
待補 |
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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. |
Midterm Exam |
30% |
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2. |
Cumulative Final Exam |
35% |
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3. |
Homework |
15% |
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4. |
Quizzes |
20% |
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週次 |
日期 |
單元主題 |
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第1週 |
9/06 |
Course introduction |
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第2週 |
9/13 |
Auditing and assurance services
(Ch.1, 3 & 4) |
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第3週 |
9/20 |
Auditing and assurance services
(Ch.1, 3 & 4) |
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第4週 |
9/27 |
The CPA profession; auditing standards
(Ch. 2) |
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第5週 |
10/04 |
Audit responsibilities and objectives
(Ch. 5) |
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第6週 |
10/11 |
Audit evidence
(Ch. 6) |
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第7週 |
10/18 |
Audit planning and materiality
(Ch. 7) |
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第8週 |
10/25 |
Midterm Exam |
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第9週 |
11/01 |
Assessing the risk of material misstatements
(Ch. 8) |
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第10週 |
11/08 |
Assessing and reporting to fraud risk
(Ch. 9) |
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第11週 |
11/15 |
Internal control
(Ch. 10) |
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第12週 |
11/22 |
Assessing control risk
(Ch. 11) |
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第13週 |
11/29 |
Overall audit strategy and audit program
(Ch. 12) |
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第14週 |
12/06 |
Overall audit strategy and audit program; other issues
(Ch. 12) |
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第15週 |
12/13 |
Review session |
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第16週 |
12/20 |
Cumulative Final Exam |
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