一、課程簡介:
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 nonassurance 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.

二、先修課程:

審計學上

三、參考書目:

1.Arens, Elder and Beasley, 2005, Auditing and Assurance Services: An Integrated Approach, 10th ed. Pearson Prentice Hall.
2.財團法人中華民國會計研究發展基金會審計準則公報