111年第2學期-5966 高等審計學 課程資訊

評分方式

評分項目 配分比例 說明
Presentation (Group & individual) 50
Midterm group’s summary reports 25
Class participation 25

選課分析

本課程名額為 50人,已有14 人選讀,尚餘名額36人。


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授課教師

劉佩怡

教育目標

The objective of this course is to investigate the philosophy, history and development of the auditor's attest function, with an emphasis on practices and current literature. This subject involves an appraisal of the theoretical and empirical literature relating to various topics in auditing. In so doing, it draws extensively, but not exclusively, on studies carried out within the role of audit, the value of audit service, the demand and supply of audit market, audit quality, industry specialization, the role of audit committee, and some virtual issue on empirical auditing research, etc. The course materials consist primarily of professional standards (both from the AICPA and PCAOB), empirical research, and some worth reading working papers on selected topics in auditing.

課程資訊

參考書目

請參閱老師所發放的reading list

開課紀錄

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