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課程名稱 |
審計學上
AUDITING (1) |
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開課學期 |
93-1 |
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授課對象 |
會計學系 |
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授課教師 |
林嬋娟 |
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課號 |
Acc3003 |
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課程識別碼 |
702 40101 |
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班次 |
01 |
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學分 |
3 |
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全/半年 |
全年 |
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必/選修 |
必帶 |
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上課時間 |
星期四2,3,4(9:10~12:10) |
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上課地點 |
管壹103 |
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備註 |
先修科目:中級會計學上或會計學甲二上(適用本系)。
限本系所學生(含輔系、雙修生) 且 限學號單號 |
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Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/931cjlin |
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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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課程概述 |
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. |
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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. |
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課程要求 |
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. |
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預期每週課後學習時數 |
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Office Hours |
每週一 16:00~18:00 |
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參考書目 |
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指定閱讀 |
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評量方式
(僅供參考) |
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No. |
項目 |
百分比 |
說明 |
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1. |
期中考 |
30% |
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2. |
期末考 |
35% |
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3. |
Cases & Quizzes(實習) |
15% |
The course TA will explain to you more about the format of the cases and quizzes he will conduct during the discussion session |
4. |
Group project |
15% |
1.Each group is required to turn in the written report on Jan.6, 2005.
2.You can find your own group, but each group can only contain up to four students. You should submit your member list before Sep. 30, 2004.
3.The term project could be either a real case/event analysis or a research study on an emerging audit issue.
4.The size of the report (not including tables, figures, appendix, etc.) is suggested to contain 8-10 pages, with single-spaced, 10-12 font size.
5.At least four groups will be randomly selected for class presentation in the last day of the class.
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5. |
Class participation |
5% |
上課點名二次不到以零分計 |
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週次 |
日期 |
單元主題 |
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第1週 |
9/16 |
Course Introduction |
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第2週 |
9/23 |
The Demand for Audit and Other Assurance Services
The CPA Profession
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第3週 |
9/30 |
Generally Accepted Auditing Standards (GAAS)
Quality Control Standards
Professional Ethics
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第4週 |
10/07 |
Code of Professional Conduct |
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第5週 |
10/14 |
Audit Responsibilities and Objectives |
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第6週 |
10/21 |
Audit Reports |
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第7週 |
10/28 |
Audit Evidence |
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第8週 |
11/04 |
Audit Planning and Analytical Procedures |
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第9週 |
11/11 |
Mid-term |
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第10週 |
11/18 |
Materiality and Risk |
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第11週 |
11/25 |
Internal Control and Control Risk |
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第12週 |
12/02 |
Internal Control and Control Risk |
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第13週 |
12/09 |
Fraud Auditing |
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第14週 |
12/16 |
Overall audit Plan and Audit Program |
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第15週 |
12/23 |
Audit of the Sales and Collection Cycle |
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第16週 |
12/30 |
Completing and Tests in the Sales and Collection Cycle |
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第17週 |
1/06 |
Guest speech and group presentation |
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第18週 |
01/13 |
Final Exam |
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