課程大綱

課程資訊

課程名稱

審計學上
Auditing (1)

開課學期

109-1

授課對象

會計學系

授課教師

陳耀宗

課號

Acc3003

課程識別碼

702 40101

班次

學分

3.0

全/半年

全年

必/選修

必修

上課時間

星期四2,3,4(9:10~12:10)

上課地點

管二206

備註

本課有先修科目規定。實習時間：二56，管二305教室。
限本系所學生(含輔系、雙修生)
總人數上限：70人

Ceiba 課程網頁

http://ceiba.ntu.edu.tw/1091Acc3003_02

課程簡介影片

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核心能力與課程規劃關聯圖

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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.

課程目標

In the face of the far-reaching challenges in the history of modern financial markets and 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, which will help each student obtain the latest, most current concepts, skill, knowledge, and personal characteristics necessary to practice successfully as an auditor.
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.

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, homework assignments, 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.

課程要求

待補

預期每週課後學習時數

Office Hours

另約時間

指定閱讀

․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 2018. 審計學_國際審計與確信準則為架構第二版. (滄海書局 04-2708-8787)。
․2016-2017-IAASB-Handbook (請自行自Ceiba下載，不另行列印)--國際準則原文規定
․(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

參考書目

評量方式
(僅供參考)

No.	項目	百分比	說明
1.	Mid-term Exam	25%
2.	Final Exam	25%
3.	Quizzes (given by TA	10%
4.	Mini-cases Presentation and Discussions	15%
5.	Group Project Presentation	15%
6.	Class Participation and Professional Behavior	10%

課程進度

週次	日期	單元主題
第2週	09/24	第二週上課資料
第3週	09/29	第3週實習課
第4週	10/08	第四週上課資料
第5週	10/15	分組名單
第6週	10/20	第6週實習課
第6週	10/22	第六週上課資料
第7週	10/27	第7週實習課
第8週	11/5	第八週上課資料
第9週	11/10	第9週實習課
第9週	11/12	第九週上課資料
第11週	11/26	第十一週上課資料
第12週	12/4	第十二週上課資料
第13週	12/10	第十三週上課資料
第13週	12/8	第13週實習課
第14週	12/15	第14週實習課
第14週	12/16	第十四週上課資料
第15週	12/24	第十五週上課資料
第15週	12/22	第15週實習課
第16週	12/31	第十六週上課資料