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課程名稱 |
高等審計學
ADVANCED AUDITING |
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開課學期 |
96-1 |
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授課對象 |
管理學院 會計學系 |
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授課教師 |
柯承恩 |
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課號 |
Acc5002 |
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課程識別碼 |
722EU4000 |
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班次 |
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學分 |
3 |
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全/半年 |
半年 |
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必/選修 |
選修 |
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上課時間 |
星期三6,7,8(13:20~16:20) |
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上課地點 |
管二206 |
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備註 |
本課程以英語授課。
總人數上限：60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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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 |
This course helps students understand strategic-systems models by which assurance professionals assess and evaluate assurance-related risks and evidence. |
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課程目標 |
Strategic-systems models help assurers identify organizations’ strategic and business risks, which stem from cultural, economic (e.g., industry-specific), regulatory, and technological factors. These risks as well as the organizations’ responses to them, govern the quality (i.e., the relevance and reliability) of organizations’ performance measures and any attendant assertions they make about such measures. For example, the risks resulting from strategy, resources, process management, structure of corporate governance, and other dimensions will be discussed. Assurance providers must assess the implications of such risks and organizational responses to determine the nature of evidence needed when delivering specific kinds of assurance services. |
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課程要求 |
Students are required to read the assigned cases and materials in advance and discuss with his/her group. Group members will present their cases as a team. Students should be expected to participate in classroom discussion. |
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預期每週課後學習時數 |
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Office Hours |
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指定閱讀 |
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參考書目 |
1. Business Measurement Process monograph
2. Cases to be downloaded by students at (http://www.cba.uiuc.edu/kpmg-uiuc)
3. Other reading materials. |
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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. |
Group Presentation |
30% |
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2. |
Individual Writing Assignments |
15% |
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3. |
Group Project |
40% |
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4. |
Class Participation |
15% |
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週次 |
日期 |
單元主題 |
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第1週 |
9/19 |
Introduction |
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第2週 |
9/26 |
Auditing Organizations Through a Strategic-Systems Lens |
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第3週 |
10/03 |
Lincoln Savings and Loan |
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第5週 |
10/17 |
Lincoln Savings and Loan |
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第6週 |
10/24 |
Invited Speaker |
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第7週 |
10/31 |
Loblaws |
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第8週 |
11/07 |
CVS/Pharmacy |
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第9週 |
11/14 |
CVS/Pharmacy |
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第10週 |
11/21 |
Mercedes-Benz U.S. International |
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第11週 |
11/28 |
Wells Fargo |
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第12週 |
12/05 |
Wells Fargo |
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第13週 |
12/12 |
Virtual Control Corporation (VCC) |
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第14週 |
12/19 |
Virtual Control Corporation (VCC) |
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第15週 |
12/26 |
Invited Speaker |
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第16週 |
1/02 |
IDEC Pharmaceuticals Corporation |
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第17週 |
1/09 |
IDEC Pharmaceuticals Corporation |
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第18週 |
1/16 |
Final Report Due |
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