|
週次 |
日期 |
單元主題 |
|
第1週 |
2/21 |
Introduction |
|
第2週 |
2/28 |
No Class |
|
第3週 |
3/06 |
Ch.13: Overall Audit Plan and Audit Program |
|
第4週 |
3/13 |
Ch.14: Audit of the sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions |
|
第5週 |
3/20 |
Ch.15: Audit Sampling for Tests of Controls and Substantive Tests of Transactions |
|
第6週 |
3/27 |
Ch.16: Completing the Tests in the Sales and Collection Cycle: Accounts Receivable |
|
第7週 |
4/03 |
Ch.17:Audit Sampling for Tests of Details of Balances |
|
第8週 |
4/10 |
Special Topics by Guest Speaker |
|
第9週 |
4/17 |
Mid-term Exam (Ch. 13~Ch.17) |
|
第10週 |
4/24 |
Ch.18: Audit of the Payroll and Personnel Cycle |
|
第11週 |
5/01 |
Ch.19: Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable |
|
第12週 |
5/08 |
Ch. 20: Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts |
|
第13週 |
5/15 |
Ch. 21: Audit of the Inventory and Warehousing Cycle |
|
第14週 |
5/22 |
Ch.22: Audit of the Capital Acquisition and Repayment Cycle |
|
第15週 |
5/29 |
Ch.23: Audit of Cash Balances |
|
第16週 |
6/05 |
Ch.24: Completing the Audit |
|
第17週 |
6/12 |
Catch up and Review |
|
第18週 |
6/19 |
Final Exam (Ch. 18~Ch.24) |