課程大綱

課程資訊

課程名稱

審計學下
AUDITING (2)

開課學期

93-2

授課對象

會計學系

授課教師

林嬋娟

課號

Acc3004

課程識別碼

702 40102

班次

學分

全/半年

全年

必/選修

必帶

上課時間

星期四2,3,4(9:10~12:10)

上課地點

管貳201

備註

實習時地另訂。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

Ceiba 課程網頁

http://ceiba.ntu.edu.tw/932cjlin

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課程概述

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.

課程目標

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
nonassurance services.

課程要求

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.

預期每週課後學習時數

Office Hours

每週一 16:00~18:00

指定閱讀

參考書目

評量方式
(僅供參考)

No.	項目	百分比	說明
1.	Mid-Term Exam	50%
2.	Group report	15%
3.	Cases (2)	20%
4.	Quizzes (實習小考)	10%
5.	Class participation	5%

課程進度

週次	日期	單元主題
第1週	2/24	Introduction
第2週	3/03	EDP Auditing- The Impact of Information Technology on the Audit Process
第3週	3/10	EDP Auditing- guest speech
第4週	3/17	Audit Sampling – for tests of controls and substantive tests of transactions
第5週	3/24	Audit Sampling – for tests of details of balances
第6週	3/31	Audit of Payroll and Personnel Cycle Audit of Acquisition and Payment Cycle-1
第7週	4/07	Audit of Acquisition and Payment Cycle-2 Case: Waste Management:-Manipulating Accounting Estimates
第8週	4/14	Audit of Inventory and Warehousing Cycle Audit of the Capital Acquisition and Repayment Cycle Group report outline due
第9週	4/21	Audit of Cash Balances Completing the Audit
第10週	4/28	Mid-term (all materials covered up to 4/21)
第11週	5/05	Other Assurance Services Internal and Governmental Financial Auditing and Operational Auditing
第12週	5/12	Legal Liability Group report due: Auditor liability in Taiwan
第13週	5/19	Auditor legal liability - Guest speaker (regulator or lawyer)
第14週	5/26	Case: Phar-Mor, Inc.- Accounting Fraud, Litigation, and Auditor Liability
第15週	6/02	Professional development- Guest speaker
第16週	6/09	TBD