課程資訊
課程名稱
 審計學下
Auditing (2) 
開課學期
 105-2 
授課對象
 會計學系  
授課教師
 蘇裕惠 
課號
 Acc3004 
課程識別碼
 702 40102 
班次
 01 
學分
 3.0 
全/半年
 全年 
必/選修
 必修 
上課時間
 星期二2,3,4(9:10~12:10) 
上課地點
 管一103 
備註
 本課有先修科目規定。上課教室：管一103。
限本系所學生(含輔系、雙修生)
總人數上限：50人 
Ceiba 課程網頁
 http://ceiba.ntu.edu.tw/1052Acc3004_01 
課程簡介影片
 
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課程概述

一、課程簡介：會計師專業的入門課程

二、先修課程：審計學上

三、教科書

1.Arens, Elder and Beasley, 2017, Auditing and Assurance Services: An Integrated Approach, 16th 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

3. 中華民國會計師職業道德規範

 

課程目標
 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. 
課程要求
 上課預習，有報告要求 
預期每週課後學習時數
  
Office Hours
 備註： 原則上依照學校行事曆規定 
指定閱讀
 無 
參考書目
 無 
評量方式
(僅供參考)
  
No.
項目
百分比
說明
1. 
 期中考試 
35% 
  
2. 
 學期考試 
35% 
  
3. 
 實習課小考及隨堂考試 
15% 
  
4. 
 學期報告 
15% 
  
 
課程進度
週次
日期
單元主題
第1週
 2/21  Ch. 13: Overall Audit Strategy and Audit Program 
第2週
 2/28  228國定假日 
第3週
 3/07  Ch. 10 Assessing and Responding to Fraud Risks （交分組名單） 
第4週
 3/14  Ch. 14 Audit of the Sales and Collections Cycle: TOC and STOT （交分組題目） 
第5週
 3/21  Ch. 16 Completing the Tests in the Sales and Colleciton Cycle: AR 
第6週
 3/28  Ch. 18 Audit of the Acquisiton and Payment Cycle  
第7週
 4/04  春假 
第8週
 4/11  Ch. 18 Audit of the Acquisiton and Payment Cycle (cont.) 
第9週
 4/18  期中考 
第10週
 4/25  Ch.15 Audit Sampling 
第11週
 5/02  Ch. 17 Audit Sampling (交第一次報告） 
第12週
 5/09  Ch. 19 Completing the Test of Acquisiton and Payment Cycle  
第13週
 5/16  Ch. 20-21 Audit of the Payroll and Inventory 
第14週
 5/23  Ch. 22-23 Audit of the Capital and Cash （交第二次報告） 
第15週
 5/30  端午節國定假日 
第16週
 6/06  Ch. 24 Completing the Audit 
第17週
 6/13  Ch. 24 Completing the Audit (cont.) 
第18週
 6/20  期末考