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課程名稱 |
審計學上
Auditing (1) |
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開課學期 |
108-1 |
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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 |
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 |
星期四2,3,4(9:10~12:10) |
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上課地點 |
管二206 |
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備註 |
本課有先修科目規定。
限本系所學生(含輔系、雙修生)
總人數上限：70人 |
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Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/1081Acc3003_02_Audit |
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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. |
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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.
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課程要求 |
待補 |
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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 |
․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
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參考書目 |
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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 |
25% |
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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. |
Group Project Presentation |
15% |
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6. |
Class Participation and Professional Behavior |
10% |
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週次 |
日期 |
單元主題 |
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第1週 |
9/12 |
Course Overview(課程介紹) |
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第2週 |
9/19 |
Introduction to Auditing and Assurance Services (認識國際審計準則，確信業務、審計與會計師專業) |
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第3週 |
9/26 |
Fundamental Concepts in Conducting a F/S Audit (確信業務、審計與會計師專業，基本審計學觀念) |
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第4週 |
10/03 |
Fundamental Concepts in Conducting a F/S Audit (基本審計學觀念)Planning the Audit (財務報表查核之規劃) |
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第5週 |
10/10 |
National Holiday (No Class) |
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第6週 |
10/17 |
Planning the Audit (財務報表查核之規劃，瞭解受查者及其環境－固有風險) |
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第7週 |
10/24 |
Planning the Audit (瞭解受查者及其環境－固有風險) |
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第8週 |
10/31 |
Planning the Audit (瞭解受查者及其環境－控制風險) |
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第9週 |
11/07 |
Planning the Audit (瞭解受查者及其環境－控制風險，查核人員對所評估風險之因應) |
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第10週 |
11/14 |
Mid-term Exam |
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第11週 |
11/21 |
Planning the Audit (查核人員對所評估風險之因應) |
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第12週 |
11/28 |
Audit Planning related issues (查核規劃階段特別考量) |
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第13週 |
12/05 |
Audit Planning related issues (查核規劃階段) Audit Sampling: (審計抽樣應用於控制測試及證實程序) |
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第14週 |
12/12 |
Audit Sampling: (審計抽樣應用於控制測試及證實程序) |
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第15週 |
12/19 |
Catch up、Review、Group Project Presentation |
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第16週 |
12/26 |
Group Project Presentation |
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第17週 |
1/02 |
Guest Speaker from the Big 4 |
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第18週 |
1/09 |
Final Exam |
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