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課程名稱 |
審計學下
AUDITING (2) |
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開課學期 |
94-2 |
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授課對象 |
會計學系 |
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授課教師 |
林嬋娟 |
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課號 |
Acc3004 |
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課程識別碼 |
702 40102 |
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班次 |
01 |
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學分 |
3 |
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全/半年 |
全年 |
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必/選修 |
必帶 |
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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 |
管壹102 |
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備註 |
先修科目:審計學上(適用全校)。
限本系所學生(含輔系、雙修生) 且 限學號單號 |
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Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/942auditing |
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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 |
Textbook:
Arens, Elder and Beasley,
2005, Auditing and Assurance
Services: An Integrated
Approach, 10th ed. Pearson
Prentice Hall.
Statemenst of Auditing
Standards, Accounting
Research and Development
Foundation
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課程目標 |
Course Objective:
The purpose of this course
is to help students
understand the fundamental
role of auditing and
assurance services in a
changing business
environment. This course
also attempts to provide
students with basic
knowledge of audit concepts
and techniques. In the first
semester, we will focus on
the important audit concepts
such as audit profession,
audit standards, ethical
code of professional
conduct, audit reports,
audit planning, audit
evidence, materiality, risk
assessment, and internal
control. The application of
audit procedures to the
sales and collection cycle
will be covered as well. In
the second semester, the
focus will turn to special
audit techniques such as
audit sampling and EDP
auditing, and other
transaction cycles like
acquisition and payment
cycle, inventory and
warehousing, capital
acquisition and repayment
cycle, etc. In the end, this
course will discuss auditor
legal liability and other
assurance and non-assurance
services. Students are
strongly encouraged to
preview the course materials
before the class and
actively participate in the
class discussion. Students
should also keep themselves
informed of emerging
accounting and audit issues
throughout the course.
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課程要求 |
Term Paper (by group):
1. Subject: Any topic
related to auditing issues
covered in the class is
acceptable. Each group can
contain at most 5 members.
Group member list is due on
March 9, 2006.
2. One-page project
outline is due on April 20,
2006.
3. The size of the
report (not including
tables, figures, appendix,
etc.) is suggested to
contain 8-12 pages, with
single-spaced, 10-12 font
size.
4. At least three
groups will be randomly
selected for presentation in
the date designated in the
course schedule.
5. Final written
report is due on June 8,
2006.
Cases:
1. Two group cases
will be assigned in this
semester. I suggest the same
group works together for the
term project as well as
cases.
2. Each group should
turn in the long written
report for the first case,
and 2-3 pages short report
for the second case. Half of
the groups are required to
prepare the slides and
present the first case,
while the whole class is
required to participate in
the discussion of the second
case.
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預期每週課後學習時數 |
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Office Hours |
每週四 14:00~16:00 備註： Thursday 2:00-4:00pm or by appointments |
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指定閱讀 |
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參考書目 |
References:
Rittenberg and Schwieger, 2005, Auditing: Concepts for a
Changing Environment, Thomson Southwestern.
Robertson and Louwers, 2002, Auditing and Assurance
Services, 10th ed. McGraw Hill.
Code of Professional Ethics, National Federation of Public
Accountants Association of R.O.C. |
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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. |
期中考 |
30% |
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2. |
期末考 |
20% |
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3. |
Cases (2) |
15% |
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4. |
Term Paper |
15% |
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5. |
Quizzes |
10% |
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6. |
Class participation |
10% |
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週次 |
日期 |
單元主題 |
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第1週 |
2/23 |
EDP Auditing- The Impact of Information Technology on the Audit Process |
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第2週 |
3/02 |
EDP Auditing- guest speech |
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第3週 |
3/09 |
Audit Sampling – for tests of controls and substantive tests of transactions |
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第4週 |
3/16 |
Audit Sampling – for tests of details of balances |
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第5週 |
3/23 |
Audit Sampling – for tests of details of balances (cont’d)
Audit of Payroll and Personnel Cycle |
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第6週 |
3/30 |
Audit of Acquisition and Payment Cycle-1
Case: Waste Management:-Manipulating Accounting Estimates |
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第7週 |
4/06 |
Audit of Acquisition and Payment Cycle-2 |
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第8週 |
4/13 |
Mid-term (all materials covered up to 4/6) |
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第9週 |
4/20 |
觀賞紀錄片-「安隆風暴」 |
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第10週 |
4/27 |
Audit of Inventory and Warehousing Cycle
Audit of the Capital Acquisition and Repayment Cycle
Term paper outline due
繳交「安隆風暴」觀後心得報告(one page)
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第11週 |
5/04 |
Visit Ministry of Audit
Internal and Governmental Financial Auditing and Operational Auditing
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第12週 |
5/10 |
Audit of Cash Balances
Completing the Audit
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第13週 |
5/18 |
Final Exam (Chs. 21-24) |
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第14週 |
5/25 |
Auditor legal liability- 張日炎會計師 ( 勤業眾信)
Other Assurance Services
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第15週 |
6/01 |
「邁向合夥人之路」- 江忠儀會計師 (安侯建業) |
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第16週 |
6/08 |
HBS Case: Accounting Fraud at WorldCom |
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第17週 |
6/15 |
Term Paper presentation |
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