課程大綱

課程資訊

課程名稱

審計學下
Auditing (2)

開課學期

108-2

授課對象

會計學系

授課教師

陳耀宗

課號

Acc3004

課程識別碼

702 40102

班次

學分

3.0

全/半年

全年

必/選修

必修

上課時間

星期四2,3,4(9:10~12:10)

上課地點

管二206

備註

本課有先修科目規定。
限本系所學生(含輔系、雙修生)
總人數上限：70人

Ceiba 課程網頁

http://ceiba.ntu.edu.tw/1082Acc3004_02

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課程概述

This course will introduce the students to auditing. It is unlike all your other accounting courses, and it is highly analytical but not in a quantitative way. Auditing is based largely on judgment of whether a client properly applied IFRS (or GAAP). That means auditors must be familiar with IFRS (or GAAP), and have a sound understanding of auditing concepts and their application to various audit decisions under International Standards on Auditing (ISAs).This is a largely a conceptual course, but it is very logical.
In the face of the far-reaching challenges in the history of modern financial markets and the international financial statement auditing environment which becomes more complex and demanding, this course is committed to providing the most complete and up-to-date materials based on the framework of ISAs, which will help each student obtain the latest, most current concepts, skill, knowledge, and personal characteristics necessary to practice successfully as an auditor.

課程目標

The topics covered in the second semester includes auditing business processes including Revenue, Purchasing, Human Resource Management, Inventory, Financing/Investing, completing the audit engagement, audit reports on financial statements, and other assurance services provided by professional practitioners.

課程要求

3.1: Mid-term Exams:
Exams allow assessment of both conceptual and technical knowledge as well as your ability to communicate. The format will include essays, problems, short answers, and multiple-choice questions. Any student who misses a midterm exam must provide me with what I judge to be an unavoidable, reasonably verifiable excuse in order to be eligible to having the midterm-exam weight assigned to the final exam for calculating the course grade. Otherwise, any student missing an exam will receive a score of zero for the missed exam.
3.2: Final Exam:
Approximately certain percentage of final exam will be comprehensive. The format will be similar to that the midterms. An unexcused absence on the final will result in a final exam grade of zero. A conflict final examination will be available only if you provide me with what I deem to be an unavoidable, verifiable excuse.
3.3: Quizzes
Two quizzes, usually one week before midterm and final exams, will be given by TA.
3.4: Group Case Discussions:
Two cases discussed in class will be selected from Auditing Cases by Knapp, which includes topics such as fraudulent misstatements of inventory, accounts payable, and other aspects. Each case will be given around 30 minutes for discussion by group members, and then presented (summarized and PPT slides not required) by at least one voluntary group. Then questions should be asked by other groups. The questions can be selected from the questions listed in the end of the case. The case will be distributed to the group members in or before class day listed in the syllabus. Generally, all members will receive the same grade, except for free riders as reported or investigated by TA. The grade is based on the quality of communication and content.

3.5: Group Presentation_Business Processes (GP_BP)

For enhancing application of ISA concepts to conduct the audit of business processes, students are divided into groups to play the roles of different duties segregated in the real world. The main purpose of this presentation is to provide an avenue for student to get involved and actively learn what the business processes are and how they connected to each other, which in turns links the application of ISA concepts to the further audit procedures they learned in the first semester.

3.6: Cases Analysis (Strategic-Systems Auditing)

One case (MBUSI) will be selected from Cases in Strategic-Systems Auditing published by KPMG and University of Illinois at Urbana-Champaign. The case is designed to be better equipped you to critically analyze a business and apply the essential knowledge in strategic system auditing to perform a better audit. The case assignment will be due on May 28.

3.6: Class Participation and Professional Behavior:
You can improve your grade by actively participating in and preparing for class. Your performance on these items will influence your participation grade. Participation credit will be assigned at my discretion and will also be based on your attention and attitude in class, the quality of your participation in class discussions and group projects. It is important that you attend class and participate to improve your understanding of the relevant topics. Missing any one class will result in missing some important concepts introduced and discussed in class, and losing certain points of your grade.

4. No recording and copyright notice
No student may record any lecture, class discussion or meeting with me without my prior express written permission. The word “record” or the act of recording includes, but is not limited to, any and all means by which sound or visual images can be stored, duplicated or retransmitted whether by an electro-mechanical, analog, digital, wire, electronic or other device or any other means of signal encoding. I reserve all rights, including copyright, to my lectures, course syllabi and related materials, including summaries, Power Points, prior exams, answer keys, and all supplementary course materials available to the students enrolled in my class

Note:
1. It is important that you participate in class in order to maximize your understanding of the materials. If you are NOT in class for the case discussion or group presentation, you will ONLY receive 50% of the assigned points for your group member who is present in class.
2. Class participation includes both attendance and participation in classroom discussion. Simply attending class does not mean that you will get a high grade for participation.

預期每週課後學習時數

Office Hours

另約時間

指定閱讀

․ PPT slides (課程簡報，請自行自Ceiba下載，不另行列印)
․ 國內審計準則公報 (接軌ISAs) --上課時應攜帶
․ 2016-2017-IAASB-Handbook (請自行自Ceiba下載，不另行列印)--國際準則原文規定

參考書目

․ (英文書) Eilifsen, Messier, Glover and Prawitt(EMGP). 2014. Auditing & Assurance Services. Third International Edition. McGraw Hill.(華泰書局)
․ (中文書) 陳耀宗 2018. 審計學_國際審計與確信準則為架構第二版. (滄海書局 04-2708-8787)。
․ (中文書) 會計師查核報告重大變革－新式查核報告解析與例示。2017.周建宏、陳耀宗、徐永堅。資誠教育基金會。
․ Knapp. 2009. Contemporary Auditing: Real Issues and Cases. 7th edition.
․ Other case materials

評量方式
(僅供參考)

No.	項目	百分比	說明
1.	Midterm Exam	25%
2.	Final Exam	25%
3.	Quizzes	10%
4.	Group Case Discussions	6%
5.	Group Presentation_Business Processes	14%
6.	Cases Analyses (MBUSI )	10%
7.	Class Participation and Professional Behavior	10%

課程進度

週次	日期	單元主題
第1週	3/05	Course Overview
第2週	3/12	Auditing the Revenue Process (銷貨及收款流程之查核)
第3週	3/19	Guess Speakers from PwC (Introduction of Aura)
第4週	3/26	Auditing the Revenue Process Auditing the Purchasing Process (採購及付款流程之查核)
第5週	4/02	Spring Break (No class)
第6週	4/09	Auditing the Purchasing Process Auditing the Inventory Management Process (生產與存貨管理流程之查核)
第7週	4/16	Auditing the Inventory Management Process Auditing the Human Resource Management Process(人力資源管理流程之查核)
第8週	4/23	Auditing the Human Resource Management Process(人力資源管理流程之查核)
第9週	4/30	Auditing the Financing/Investment Process I (投資及融資流程之查核 I) Midterm Exam Review
第10週	5/07	Mid-term Exam
第11週	5/14	Auditing the Financing/Investment Process II and III (投資及融資流程之查核 II and III)
第12週	5/21	Completing the Audit Engagement (完成查核工作)
第13週	5/28	Case in Strategic System Auditing: MBUSI Due
第14週	6/04	Completing the Audit Engagement (完成查核工作) & Reports on Audited Financial Statements (出具查核報告)
第15週	6/11	Reports on Audited Financial Statements (出具查核報告)
第16週	6/18	Final Exam
第17週	6/25	National Holiday (No class)
第18週	7/2	Other Assurance Services (including ISAE 3000,ISRE 2400) (IAASB案件準則下會計師事務所之相關服務)