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課程名稱 |
高等審計學
ADVANCED AUDITING |
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開課學期 |
97-1 |
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授課對象 |
管理學院 會計學系 |
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授課教師 |
陳耀宗 |
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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 |
星期三2,3,4(9:10~12:10) |
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上課地點 |
管一會二 |
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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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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 |
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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 |
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指定閱讀 |
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評量方式
(僅供參考) |
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