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課程名稱 |
審計學上
AUDITING (1) |
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開課學期 |
95-1 |
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授課對象 |
會計學系 |
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授課教師 |
李宗黎 |
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課號 |
Acc3003 |
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課程識別碼 |
702 40101 |
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班次 |
02 |
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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 |
星期五2,3,4(9:10~12:10) |
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上課地點 |
管壹103 |
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備註 |
本課程中文授課,使用英文教科書。先修科目:中級會計學下或會計學乙二下(適用全校學士班學生)。
限本系所學生(含輔系、雙修生) 且 限學號雙號
總人數上限：90人 |
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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 |
Course Objective:
The purpose of this course is to help students achieve the following goals:
1. Introduce Aduiting Theory Frameworks and Major Content of Statements of Auditing Standard.
2. Introduce skills of Auditing Practices.
3. Improve decision-making abilities of Auditing Judgements.
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課程目標 |
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課程要求 |
Grading Policy:
1. The course grades will be based on the following elements:
Mid-term Exam 30%
Final Exam 40%
Quizzes 15%
Homework 15%
*The homework is an exercise of comprehensive auditing case.
2. There will be no make-up exams in this course unless you encounter extremely emergent situations.
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預期每週課後學習時數 |
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Office Hours |
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參考書目 |
Course Materials:
1. T.L.Lee and H.J.Lin, Auditing, 4th edition, Careerjust Co., Taipei
2. Arens, Elder and Beasley, 2005, Auditing and Assurance Services: An Integrated Approach, 10th edition, Pearson Prentice Hall.
3. Statements of Auditing Standard, Taiwan.
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指定閱讀 |
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評量方式
(僅供參考) |
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