教學大綱 Syllabus

科目名稱：審計學（二）

Course Name: Auditing(Ⅱ)
  • 學年學期：114-1 Fall Semester, 2025
  • 科目代碼：303022011 Course No.303022011

修別：必

Type of Credit: Required

3.0

學分數

Credit(s)

80

預收人數

Number of Students

課程資料Course Details
  • 開課單位：會計四乙 Course Department:Accounting/B/4
  • 授課老師：廖柏蒼 Instructor: LIAU BO-TSANG
  • 先修科目：[ 初級會計學（一）(單學期)(修習且及格)] 及 [ 初級會計學（二）(單學期)(修習且及格)] 及 [ 中級會計學（一）(單學期)(修習且及格)] 及 [ 中級會計學（二）(單學期)(修習且及格)] 及 [ 審計學（一）(單學期)(修習且及格)]Prerequisite([] AND [] AND [] AND [] AND [])
  • 上課時間：五234 Session: fri09-12

課程簡介Course Description

This course provides the fundamental knowledge covering theories and practice of auditing, including the basic audit concepts, audit standards, audit reports, professional ethics, audit planning, audit evidence, materiality and audit risk assessment, fraud risk, internal controls, audit strategy and audit program.

核心能力分析圖 Core Competence Analysis Chart

能力項目說明

    課程目標與學習成效Course Objectives & Learning Outcomes

    The primary objectives of this course are to enable the students:

    1. Understanding the basic auditing concepts.
    2. Applying the current auditing standards.
    3. Preparing to be a public accountant.

    每周課程進度與作業要求 Course Schedule & Requirements

    週次

    日期

    課程主題

    課程內容

    與指定閱讀

    教學活動與作業

    1

    2025/9/5

    Review of the Auditing Concepts and Practices

    Textbook

    CH1~10, 25, 26

    TBA

    2

    2025/9/12

    Internal Control

    Textbook CH11

    TBA

    3

    2025/9/19

    Internal Control (Cont.)

    Textbook CH12

    TBA

    4

    2025/9/26

    Control Tests and

    Substantive Tests

    Textbook CH15

    TBA

    5

    2025/10/3

    Audit Sampling

    Textbook CH15

    TBA

    6

    2025/10/10

    National Holiday

    -

    -

    7

    2025/10/17

    Audit Sampling (Cont.)

    Textbook CH17

    TBA

    8

    2025/10/24

    Mid-term Exam

    -

    -

    9

    2025/10/31

    Audit of the Sales and Collection Cycle

    Textbook CH14, 16

    TBA

    10

    2025/11/7

    Audit of the Acquisition and Payment Cycle

    Textbook CH18, 19

    TBA

    11

    2025/11/14

    Audit of the Payroll and Personnel Cycle

    Audit of the Inventory and Warehousing Cycle

    Textbook CH20, 21

    TBA

    12

    2025/11/21

    Audit of the Capital Acquisition and Repayment Cycle

    Audit of Cash and Financial Instruments

    Textbook CH22, 23

    TBA

    13

    2025/11/28

    Completing the Audit

    Textbook CH24

    TBA

    14

    2025/12/5

    Completing the Audit (Cont.)

    Textbook CH24

    TBA

    15

    2025/12/12

    ESG Assurance Service and Technology

    IFRS S1, S2

    TBA

    16

    2025/12/19

    Final Exam

    -

    -

    授課方式Teaching Approach

    80%

    講述 Lecture

    10%

    討論 Discussion

    10%

    小組活動 Group activity

    0%

    數位學習 E-learning

    0%

    其他： Others:

    評量工具與策略、評分標準成效Evaluation Criteria

    Mid-term Exam                30%

    Final Exam                       30%

    Quizzes & Homework     30%

    Class Participation          10%

    -----------------------------------------

    Semester Grade            100 %

     

    *On-time attendance and full participation is required both in the course and the tutorial.

    *Homework must be handed in on time, late work is not accepted.

    *Exams will be taken as scheduled, and no makeup exam.

    *本課程不開放會計系本系生轉班加簽。

    *無故缺席課程或未請假達三次以上，扣考期末考。

    *課堂報告、作業開放使用ChatGPT等生成式AI，惟應於報告中、作業中註記使用範圍，並對內容之正確性自我負責，欠缺使用註記與內容嚴重錯誤者，報告與作業成績以零分計。

    指定/參考書目Textbook & References

    Textbook:

    Auditing and Assurance Services. Elder, Beasley, Hogan, and Arens. 2023. 18th (Global) Edition. Pearson.

    References:

    1. 審計準則公報、確信準則公報，中華民國會計研究發展基金會。

    2. 中華民國會計師職業道德規範，中華民國會計師公會全國聯合會。

    已申請之圖書館指定參考書目 圖書館指定參考書查詢 |相關處理要點

    書名 Book Title 作者 Author 出版年 Publish Year 出版者 Publisher ISBN 館藏來源* 備註 Note

    維護智慧財產權，務必使用正版書籍。 Respect Copyright.

    本課程可否使用生成式AI工具Course Policies on the Use of Generative AI Tools

    有條件開放使用:課堂報告、作業開放使用ChatGPT等生成式AI，惟應於報告中、作業中註記使用範圍，並對內容之正確性自我負責，欠缺使用註記與內容嚴重錯誤者，報告與作業成績以零分計。 Conditional Permitted to Use

    課程相關連結Course Related Links

    中華民國會計研究發展基金會 https://www.ardf.org.tw/ardf.html
中華民國會計師公會全國聯合會 https://www.roccpa.org.tw/books/report?id=089f75f39a664ceda672e8559d07a289

    課程附件Course Attachments

    課程進行中，使用智慧型手機、平板等隨身設備 To Use Smart Devices During the Class

    需經教師同意始得使用 Approval

    列印