課 程 概 述
Course Description

課程編碼
Course Code
中文課程名稱
Course Name (Chinese)
英文課程名稱
Course Name (English)
總學分數
Credits
總時數
Hours
5744008 審計學 Auditing 3.0 3
中文概述
Chinese Description
介紹審計準則與查核報告、職業道德、專業責任的保持:查核人員的監管和法律責任、審計證據、審計業務承接、內部控制、資訊科技環境下的審計、審計抽樣的應、查核工作底稿、收入循環、採購支出及付款循環等。 本課程參考最新國際準則公報並依照現行教學及考試方向調整原有架構之外,更針對鑑識審計、公司治理、審計業務承接、查帳和客戶之間的關係、風險評估以及資訊科技環境下的審計等做了更多的著墨,而近更動之審計公報也於本版一併進行更新,以求更符合趨勢。
英文概述
English Description
Introduction auditing standards and audit report, maintaining professional ethics, professional responsibility: the regulatory and legal responsibility to check personnel, audit evidence, audit business undertaking, internal control, information technology audit environment, audit sampling should be to check the working papers, income circulation, procurement spending and payment cycle and so on. The course reference to the latest international standards and adjust the original architecture communique teaching and examination in accordance with current direction, it is more for the forensic audit, corporate governance, auditing business undertaking, under the audit and the relationship between the customer, risk assessment and information technology environment audit done more inked, and audit bulletin of recent changes in this edition also be updated in order to be more consistent with the trend.

備註:

  1. 本資料係由本校各教學單位、教務處課務組、進修部教務組、進修學院教務組及計網中心所共同提供!
  2. 本資料僅供參考,正式資料仍以教務處、進修部、進修學院所公佈之書面資料為準。