課程資訊
課程名稱
審計個案研討
CASE STUDIES IN AUDITING 
開課學期
96-1 
授課對象
管理學院  會計學系  
授課教師
陳耀宗 
課號
Acc5006 
課程識別碼
722EU7080 
班次
 
學分
全/半年
半年 
必/選修
選修 
上課時間
星期三2,3,4(9:10~12:10) 
上課地點
管一會二 
備註
本課程以英語授課。
總人數上限:60人 
 
課程簡介影片
 
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核心能力與課程規劃關聯圖
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課程概述

This course is designed to provide students with a deeper understanding of topics covered in the first auditing course, primarily by analyzing real cases on the subject of auditing issues facing the accounting profession. To expose students to real life situations involving fraudulent financial reporting to heighten sensitivities to the possibility of fraud, the instructor will provide an introduction of fraud related concepts before case presentation for each topic to be discussed in class each week. Topics covered include, audit of high-risk accounts (S2), internal control issues (S3), ethical responsibilities of accountants (S4), ethical responsibilities of independent auditors (S5), professional roles (S6), professional issues (S7), and classical litigation cases (S8). 

課程目標
The course objectives are as follows:

a. To enhance students?understanding of the fundamental concepts of the auditing discipline and fraudulent financial reporting.
b. To discuss and analyze problematic situations that auditors have dealt with in the past so that students can obtain a better understanding of how to cope constructively with such scenarios in the future.
c. To increase students?awareness of the key ethical issues that audit practitioners face.

 
課程要求
Course Routine

Because this course is a seminar, attendance and participation by all members in class is expected and required. The course uses cases from the Knapp text that are from real life. They are not hypothetical. They cover many practical issues of accounting and auditing practice, and many phases of a typical audit. A typical class format is as follows:

Introduction to concept related to fraudulent financial reporting by professor (if needed)
Group presentation and discussion of case
Summary/wrap-up by professor

That is, class sessions will consist of lectures by instructor, group case presentation and discussion. The instructor will typically lecture the key concepts related to fraudulent financial reporting covered every class. Group case presentation for each topic will then be discussed in class. The group is usually formed by two class members, and you can find your own group. Each member of the class is expected to read the case material, to be able to provide input to these case discussions, and to ask questions or provide comments that add to class discussion.
Grade Determination

Course grades will be calculated as follows:

?Group case presentation (50%)
?Case written evaluation (20%)
?Class participation (20%)
?Attendance (10%)
Discussion, Presentations, Assignment and Participation

Discussion leader responsibilities will be evenly divided among the class. Each class member will be assigned as the discussion leader at least one or two times (depending on number of class members registered for this course). Evaluation will be based on both the written evaluation and oral presentation.

Each group that is presenting a case on a given day should prepare a written case evaluation (form is provided by instructor) about or more than 3 pages, which will be due before case presentation. Each group not presenting that day must also prepare a written one-page case summary, which is also due before case presentation. Written evaluations will be evaluated on both content and presentation, including organization. Presentation of each case should take about 30 minutes. As a presenter, you are encouraged to use visual aids (preferably Power Point) and make the group presentation interesting. Each time your group makes an oral presentation, the person(s) presenting for that day (i.e., including the person leading a class discussion of the issues) will receive a grade. The comments of fellow class members and the professor are also subject to challenge for purposes of discussion.

Each member of the class is expected to actively participate in discussion. The professor will maintain records of participation during each class, including extent and quality of participation. Each case has one or two discussion questions right after. Class members are encouraged to prepare with a response to the discussion question, along with supporting reasoning or justification.

Course Schedule

A detailed, tentative schedule for the course follows. A schedule with assignment of discussants for cases and research papers will be distributed by the second or third week of class. SC indicates short case that is normally less than 8 pages including questions, whereas NSC indicates non-short cases.


Tentative Class Schedule-Fall 2007

Week Date Lecture Case Assignment
1 9/19 Course Introduction
2 9/26 Introduction to Fraud Case 2.1, Doughtie Foods, Inc. in Contemporary Auditing: Real Issues and Cases. (SC)
Case 2.2, Flight Transportation Corp. in Contemporary Auditing: Real Issues and Cases. (SC)
Case 2.3, J.B. Hanauer & Co. in Contemporary Auditing: Real Issues and Cases. (SC)
Case 2.4, Berkshire Hathaway, Inc. in Contemporary Auditing: Real Issues and Cases. (SC)
3 10/3 Introduction to Fraud Case 2.5, IFG Leasing. in Contemporary Auditing: Real Issues and Cases. (SC)
Case 2.6, Giant Stores Corp. in Contemporary Auditing: Real Issues and Cases. (SC)
Case 2.7, Capital Bank. in Contemporary Auditing: Real Issues and Cases. (SC)
4 10/10 No Class
5 10/17 Introduction to Fraud Case 1.1, Mattel, Inc. in Contemporary Auditing: Real Issues and Cases. (NSC, 10 pages)
Case 3.1 ~ Case 3.2, in Contemporary Auditing: Real Issues and Cases. (SC)
6 10/24 Fraud Prevention Case 1.2, ESM Securities, in Contemporary Auditing: Real Issues
and Cases. (NSC, 13 pages)
Case 3.3 ~ Case 3.4, in Contemporary Auditing: Real Issues and Cases. (SC)
7 10/31 Fraud Detection Case 1.6, Crazy Eddie, in Contemporary Auditing: Real Issues and Cases. (NSC, 10 pages)
Case 3.5 ~ Case 3.6, in Contemporary Auditing: Real Issues and Cases. (SC)
8 11/7 Fraud Detection Case 1.3, United States Surgical Corporation in Contemporary Auditing: Real Issues and Cases. (NSC, 10 pages)
Case 3.7 and Case 4.5 in Contemporary Auditing: Real Issues and Cases. (SC)
9 11/14 Fraud Investigation Case 1.4, ZZZZ Best in Contemporary Auditing: Real Issues and Cases. (NSC, 14 pages)
Case 4.6 and Case 4.7 in Contemporary Auditing: Real Issues and Cases. (SC)
10 11/21 Fraud Investigation Case 1.5, Lincoln Savings & Loan Association, in Contemporary Auditing: Real Issues and Cases. (NSC, 13 pages)
Case 5.1 and Case 5.4 in Contemporary Auditing: Real Issues and Cases. (SC)
11 11/28 Fraud Investigation Case 1.12, Regina Company in Contemporary Auditing: Real Issues and Cases. (NSC, 13 pages)
Case 5.6 and Case 5.7 in Contemporary Auditing: Real Issues and Cases. (SC)
12 12/5 Management Fraud Case 1.9, The Fund of Funds, Ltd. in Contemporary Auditing: Real Issues and Cases. (NSC, 12 pages)
Case 6.1 and Case 6.2 in Contemporary Auditing: Real Issues and Cases. (SC)
13 12/12 Management Fraud Case 1.11, General Technologies Group, Ltd., in Contemporary Auditing: Real Issues and Cases. (NSC, 10 pages)
Case 6.4 and Case 6.6 in Contemporary Auditing: Real Issues and Cases. (SC)
14 12/19 Management Fraud Case 1.10, AMRE, Inc., in Contemporary Auditing: Real Issues and Cases. (NSC, 9 pages)
Case 7.14 and Case 7.2 in Contemporary Auditing: Real Issues and Cases. (SC)
15 12/26 Management Fraud Case 1.7, Penn Square Bank in Contemporary Auditing: Real Issues and Cases. (NSC, 10 pages)
Case 7.3 and Case 7.6 in Contemporary Auditing: Real Issues and Cases. (SC)
16 1/2 Management Fraud Case 1.8, Star Technologies, Inc., in Contemporary Auditing: Real Issues and Cases. (NSC, 10 pages)
Case 8.1 and Case 8.2 in Contemporary Auditing: Real Issues and Cases. (SC)
17 1/9 Consumer Fraud Case 8.3 ~ Case 8.5 in Contemporary Auditing: Real Issues and Cases. (SC)

Note: A schedule with questions suggested for case discussion will be distributed by the second or third week of class.
 
預期每週課後學習時數
 
Office Hours
 
參考書目
Required Texts and Materials

Contemporary Auditing: Issues and Cases, Knapp, ITP/South-Western College Publishing Co., 4th Ed., 2001. (Out of print, but selected copies provided by instructor)

Optional Materials

Auditing and Assurance Services: An Integrated Approach, Elder, Beasley, and Arens. 12th edition. Pearson Prentice-Hall Inc. (or other auditing text).
Codification of Statements on Auditing Standards, AICPA.

Note: S2 indicates Section 2, and S3 indicates Section 3, respectively, in Contemporary Auditing: Real Issues and Cases. The comprehensive cases are contained in Section 1.

 
指定閱讀
 
評量方式
(僅供參考)
 
No.
項目
百分比
說明
1. 
分組報告 
50% 
 
2. 
作業 
20% 
 
3. 
參與討論 
20% 
 
4. 
出席 
10% 
 
 
課程進度
週次
日期
單元主題
第1週
9/19  Course Introduction 
第2週
9/26  Introduction to Fraud ;
Case 2.1, Doughtie’s Foods, Inc. in Contemporary Auditing: Real Issues and Cases. (SC)
Case 2.2, Flight Transportation Corp. in Contemporary Auditing: Real Issues and Cases. (SC)
Case 2.3, J.B. Hanauer & Co. in Contemporary Auditing: Real Issues and Cases. (SC)
Case 2.4, Berkshire Hathaway, Inc. in Contemporary Auditing: Real Issues and Cases. (SC)
 
第3週
10/03  Introduction to Fraud
Case 2.5, IFG Leasing. in Contemporary Auditing: Real Issues and Cases. (SC)
Case 2.6, Giant Stores Corp. in Contemporary Auditing: Real Issues and Cases. (SC)
Case 2.7, Capital Bank. in Contemporary Auditing: Real Issues and Cases. (SC)
 
第4週
10/10  No Class 
第5週
10/17  Introduction to Fraud
Case 1.1, Mattel, Inc. in Contemporary Auditing: Real Issues and Cases. (NSC, 10 pages)
Case 3.1 ~ Case 3.2, in Contemporary Auditing: Real Issues and Cases. (SC)
 
第6週
10/24  Fraud Prevention
Case 1.2, ESM Securities, in Contemporary Auditing: Real Issues
and Cases. (NSC, 13 pages)
Case 3.3 ~ Case 3.4, in Contemporary Auditing: Real Issues and Cases. (SC)
 
第7週
10/31  Fraud Detection
Case 1.6, Crazy Eddie, in Contemporary Auditing: Real Issues and Cases. (NSC, 10 pages)
Case 3.5 ~ Case 3.6, in Contemporary Auditing: Real Issues and Cases. (SC)
 
第8週
11/07  Fraud Detection
Case 1.3, United States Surgical Corporation in Contemporary Auditing: Real Issues and Cases. (NSC, 10 pages)
Case 3.7 and Case 4.5 in Contemporary Auditing: Real Issues and Cases. (SC)
 
第9週
11/14  Fraud Investigation
Case 1.4, ZZZZ Best in Contemporary Auditing: Real Issues and Cases. (NSC, 14 pages)
Case 4.6 and Case 4.7 in Contemporary Auditing: Real Issues and Cases. (SC)
 
第10週
11/21  Fraud Investigation
Case 1.5, Lincoln Savings & Loan Association, in Contemporary Auditing: Real Issues and Cases. (NSC, 13 pages)
Case 5.1 and Case 5.4 in Contemporary Auditing: Real Issues and Cases. (SC)
 
第11週
11/28  Fraud Investigation
Case 1.12, Regina Company in Contemporary Auditing: Real Issues and Cases. (NSC, 13 pages)
Case 5.6 and Case 5.7 in Contemporary Auditing: Real Issues and Cases. (SC)
 
第12週
12/05  Management Fraud
Case 1.9, The Fund of Funds, Ltd. in Contemporary Auditing: Real Issues and Cases. (NSC, 12 pages)
Case 6.1 and Case 6.2 in Contemporary Auditing: Real Issues and Cases. (SC)
 
第13週
12/12  Management Fraud
Case 1.11, General Technologies Group, Ltd., in Contemporary Auditing: Real Issues and Cases. (NSC, 10 pages)
Case 6.4 and Case 6.6 in Contemporary Auditing: Real Issues and Cases. (SC)
 
第14週
12/19  Management Fraud
Case 1.10, AMRE, Inc., in Contemporary Auditing: Real Issues and Cases. (NSC, 9 pages)
Case 7.14 and Case 7.2 in Contemporary Auditing: Real Issues and Cases. (SC)
 
第15週
12/26  Management Fraud
Case 1.7, Penn Square Bank in Contemporary Auditing: Real Issues and Cases. (NSC, 10 pages)
Case 7.3 and Case 7.6 in Contemporary Auditing: Real Issues and Cases. (SC)
 
第16週
1/02  Management Fraud
Case 1.8, Star Technologies, Inc., in Contemporary Auditing: Real Issues and Cases. (NSC, 10 pages)
Case 8.1 and Case 8.2 in Contemporary Auditing: Real Issues and Cases. (SC)
 
第17週
1/09  Consumer Fraud
Case 8.3 ~ Case 8.5 in Contemporary Auditing: Real Issues and Cases. (SC)