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課程名稱 |
審計學下
Auditing (2) |
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開課學期 |
105-2 |
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授課對象 |
會計學系 |
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授課教師 |
陳耀宗 |
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課號 |
Acc3004 |
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課程識別碼 |
702 40102 |
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班次 |
03 |
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學分 |
3.0 |
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全/半年 |
全年 |
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必/選修 |
必修 |
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上課時間 |
星期三7,8,9(14:20~17:20) |
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上課地點 |
管一402 |
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備註 |
本課有先修科目之規定。
限本系所學生(含輔系、雙修生)
總人數上限：50人 |
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Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/1052Acc3004_03 |
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課程簡介影片 |
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核心能力關聯 |
核心能力與課程規劃關聯圖 |
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課程大綱
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為確保您我的權利,請尊重智慧財產權及不得非法影印
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課程概述 |
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 International Standard on Auditing (ISA), which will make it easier for students to learn more efficiently, combined with University of Illinois Project Discovery teaching methodology which emphasizes student’s active learning.
The international professional standards are the basis for the conduct of audits all over the world. The implementation and appropriate application of the clarified ISAs is critical for the success of the auditing profession in the coming years. Therefore, the objective of this ISA auditng course is to help each student obtain the latest, most current concepts, skill, knowledge, and personal characteristics necessary to practice successfully as an auditor. This course emphasizes not only acquiring knowledge, but also skills and attitudes required for success in the accounting profession. Two key attitudes required for this course are: 1) Intellectual curiosity and 2) Taking responsibility for your own learning |
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課程目標 |
The topics covered in the second semester includes audit sampling, 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.
Because assurance professionals regularly work in teams, the group assignments such as group case analysis, discussion, and presentation are an important component of this course, which aims to help you develop the skill-set needed to plan and design audit engagements.
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課程要求 |
3.1: Mid-term Exam:
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:
Three cases discussed in class will be selected from Auditing Cases by Knapp, which includes topics such as fraudulent misstatements of inventory, accounts payable, sales, cash, and subsequent discovery of errors. You will be assigned your team on the second week of class. The discussion questions are either selected from the questions listed in the end of the cases or from the instructor. The group number will be called and that specific group has the responsibility to answer the questions. Members should attempt to answer questions directed to them before other group members respond. I will evaluate the quality of students' questions as part of the class participation component of your grade. If an insufficient number of students volunteer to ask questions during a grouptalk, I will cold call upon students and evaluate the quality of their questions. Each student should actively ask questions during grouptalks. Your group will earn points by performing well both during your planned presentation and while answering questions. Generally, all members will receive the same grade. The grade is based on the quality of communication and content.
Please note that there will be a one page summary for each case that should be turned in before class discussing the specifically assigned case.
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 Presentation (Including 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.
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 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.
Please note that 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.
Note－Ethics: Integrity is the hallmark of the accounting profession and will be stressed throughout the course. Any type of student breach of ethics, including but not limited to: illegal activity, dishonest conduct, cheating, plagiarism, or collusion, will result in failure of assignment or exam (F) and/or further academic sanction (i.e. failure of course (F), dismissal from class and/or referral to the University).
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預期每週課後學習時數 |
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Office Hours |
另約時間 |
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指定閱讀 |
․ International Standards on Auditing (ISA)
․ Textbook (Required): 陳耀宗 2015審計學_國際審計與確信準則為架構 (上)；陳耀宗 2016審計學_國際審計與確信準則為架構 (下) (滄海書局04-27088787)。
․ 國內審計準則公報 (ROCGAAS，主要第43、46號~第62號)
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參考書目 |
Eilifsen, Messier, Glover and Prawitt(EMGP). 2014. Auditing & Assurance Services. Third International Edition. McGraw Hill.(華泰書局)
․ Knapp. 2009. Contemporary Auditing: Real Issues and Cases. 7th edition.
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評量方式
(僅供參考) |
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週次 |
日期 |
單元主題 |
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第1週 |
2/22 |
Course Overview |
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第2週 |
3/01 |
Guess Speaker from PwC (Introduction of Aura) |
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第3週 |
3/08 |
Auditing the Revenue Process
(銷貨及收款流程之查核) |
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第4週 |
3/15 |
Auditing the Revenue Process
Auditing the Purchasing Process
(採購及付款流程之查核) |
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第5週 |
3/22 |
Auditing the Purchasing Process
Auditing the Inventory Management Process (生產與存貨管理流程之查核) |
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第6週 |
3/29 |
Auditing the Inventory Management Process Auditing the Human Resource Management Process(人力資源管理流程之查核) |
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第7週 |
4/05 |
Spring Break |
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第8週 |
4/12 |
Case in Strategic System Auditing |
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第9週 |
4/19 |
Auditing the Human Resource Management Process(人力資源管理流程之查核)
Auditing the Financing/Investment Process I (投資及融資流程之查核 I) |
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第10週 |
4/26 |
Auditing the Financing/Investment Process II (投資及融資流程之查核 II)
Auditing the Financing/Investment Process III (投資及融資流程之查核 III) |
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第11週 |
5/03 |
Auditing the Financing/Investment Process III (投資及融資流程之查核 III)
Midterm Exam Review |
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第12週 |
5/10 |
Mid-term Exam |
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第13週 |
5/17 |
Completing the Audit Engagement (完成查核工作) |
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第14週 |
5/24 |
Reports on Audited Financial Statements (出具查核報告) |
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第15週 |
5/31 |
Reports on Audited Financial Statements (出具查核報告) |
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第16週 |
6/07 |
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) |
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第17週 |
6/14 |
Other Assurance Services (including ISAE 3000, ISRE 2400);
Catch-up / Review |
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