課程資訊
課程名稱
審計學下
Auditing (2) 
開課學期
100-2 
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
全/半年
全年 
必/選修
必修 
上課時間
星期一2,3,4(9:10~12:10) 
上課地點
管二205 
備註
本課有先修科目規定。與林嬋娟合開
限本系所學生(含輔系、雙修生)
總人數上限:65人 
Ceiba 課程網頁
http://ceiba.ntu.edu.tw/1002Acc3004_01 
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課程概述

Course Objective:
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 non-assurance 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.

Textbook:
Auditing and Assurance Services: An Integrated Approach, 14th ed., by Elder, Beasley, and Arens, 2012
Statements of Auditing Standards, Accounting Research and Development Foundation
Code of Professional Ethics, National Federation of Public Accountants Association of R.O.C.
References:
Auditing & Assurance Services, 4th ed., by Louwers, Ramsay, Sinason, Strawser, and Thibodeau, 2011.
Grading:
Mid-Term Exam 30%
Final Exam 30%
Quizzes and Class participation 40%
 

課程目標
 
課程要求
 
預期每週課後學習時數
 
Office Hours
 
參考書目
 
指定閱讀
 
評量方式
(僅供參考)
   
課程進度
週次
日期
單元主題
第1週
2/20  ch.15 Audit Sampling – for TC and ST of transactions 
第2週
2/27  彈性放假 
第3週
3/05  ch.17 Audit Sampling – for tests of details of balances 
第3週
3/06  ch.17 Audit Sampling – for tests of details of balances 
第4週
3/12  ch.18 Audit of Acquisition and Payment Cycle(I) 
第4週
3/13  ch.18 Audit of Acquisition and Payment Cycle(I) (cont.) 
第5週
3/19  ch.19 Completing the Tests in the Acquisition and Payment Cycle(II) 
第6週
3/26  ch.20 Audit of the Inventory and Warehousing Cycle 
第7週
4/02  參訪活動 
第8週
4/09  HBS Case: Accounting Fraud at WorldCom 
第9週
4/16  期中考週 
第10週
4/23  ch.21 Audit of the Payroll and Personnel Cycle 
第11週
4/30  ch.22 Audit of the Capital Acquisition and Repayment Cycle

ch.23 Audit of Cash Balances 
第12週
5/07  ch.12 Implications of Information Technology for the Audit Process 
第13週
5/14  ch.24 Completing the Audit 
第14週
5/21  ch.4&5 Profession Ethics & Auditor legal liability 
第15週
5/28  ch.13 Developing the Overall Audit Plan and Audit Program 
第16週
6/04  專題演講 
第17週
6/11  Enron Case 
第18週
6/18  期未考