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【4004 審計學】 學期課《3.00 學分》
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102 學級 財務金融學系進修學士班
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核心能力
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課程大綱
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課程教育目標
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"本課程主要闡明財務報表審計概念, 並說明會計師在經濟體系中所扮演的角色,
使學習者了解會計師專業責任, 查核設計規劃及抽樣方法, 以及如何獲得足夠及
適切之數據, 俾對財務報表表示意見之合理之依據, 使學習者日後參與有關工作
時能學以致用.
《 課程簡介 -- English 》
This course is mainly focus on the auditing concept of financial statement, and
describe the role that accountant plays in the system of economy, which allows
the learner to realize the professional responsibility of the accountant, auditing
plan and sampling method, and how to acquire the sufficient and perfect data,
and provide the qualify opinion for the financial statement, to make the learner be
able to apply the knowledge in the work."
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目前尚未設定資料
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已開課程
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