NCKU Moodle V1(Minor): 會計所(Accounting)

コースカテゴリ:

991_高級審計學 ADVANCED AUDITING

Graduate Department of Accountancy

R150300 Advanced Auditing

Fall 2010

The mission of the Department of Accountancy is to explore and advance theories and practices in accounting to cultivate competitive professionals with ethical integrity, innovative capabilities and international perspective to meet business and social needs in the global economy.

General Program Learning Goals (goals covered by this course are indicated):

ü	1	Graduates should be able to communicate effectively verbally and in writing.
ü	2	Graduates should be able to solve problems strategically and should be creative and innovative in their approach to solving problems
ü	3	Graduates should be proficient in the use of Information Technology
ü	4	Graduates should possess knowledge and computational skills that will enable them to think critically and analytically
ü	5	Graduates should possess necessary skills and values required of a true professional

Instructor:

Dr. Yu-Chen Lin

Phone: +886-6-2757575 ext.53442

E-mail: yclin@mail.ncku.edu.tw

Class hour and room: Monday 9:10~12:00 at 63404

Office: 63416

Office hour: Monday and Tuesday 13:00-17:00 and available other times by appointment.

Teach Assistant E-mail:

Prerequisite: Auditing

Course Description and Course Objectives:

This is one semester class for graduate students. This course will introduce the audit market structure, environment change, audit cases, fraud examination, and some main issue about audit research.

The objectives of this course include: (1) To prepare students for the real world audit environment; (2) To expose students to fraud assessment procedures; (3) To help students “bridge” into the professional auditing world; (4)To let students get familiar to the audit related research literature.

Content Summary:

Class Schedule

Week	Chapter number or Unit	Contents	group
1(9/13)		course introduction
2(9/20)	Audit environment	The rapid change in audit environment and related requirements
3(9/27)	Audit environment	Sarbanes-Oxley Act (SOX); Audit Market Environment in Taiwan
4(10/4)	Audit Research	Introduction
5(10/11)	Text Ch.1 Paper group 1	Introduction Akerlof, GA. 1970. The market for" lemons": quality uncertainty and the market mechanism, The Quarterly Journal of Economics, Vol. 84, No. 3: 488-500. Chow, C.1982. The demand for external auditing services: size, debt, and ownership influence, The Accounting Review (April): 272-91.
6(10/18)	Text Ch.2 Paper group 2	Skimming Zeff, S., 2003. “How the U.S. accounting profession got where it is today: Part I. Accounting Horizons 17 (3), pp.189-205 Zeff, S., 2003. “How the U.S. accounting profession got where it is today: Part II. Accounting Horizons 17 (4), pp. 267-86
7(10/25)	Text Ch.3 Paper group 3 Case	Cash Larceny Wallace, W. 1987. The economic role of the audit in free and regulated market: A review, Research in Accounting Regulation1: 7-34. Case 1
8(11/1)	Text Ch.4 Paper group 4 Case	Billing Schemes Kinney, William R., “25 Years of audit deregulation and re-regulation: What does it mean for 2005 and beyond?” Auditing: A Journal of Practice and Theory , V. 24, Supplement 2005. Case 1
9(11/8)	Text Ch.5 Paper group 5 Case	Check Tampering Defond, Mark L., and Jere R. Francis, “Audit research after Sarbanes-Oxley,” Auditing: A Journal of Practice and Theory, V. 24, Supplement 2005, pp. 5-30. Case 2
10(11/15)	Text Ch.6 Paper group 6 Case	Payroll Schemes Carey, Peter and Roger Simnet, “Audit partner tenure and audit quality,” The Accounting Review, May 2006, pp. 653-676. Case 2
11(11/22)	Text Ch.7 Paper group 7 Case	Expense Reimbursement Schemes Chen C. Y., C. J. Lin, and Y. C. Lin, 2008, Audit partner tenure, audit firm tenure, and discretionary accruals: Does long tenure impair earnings quality? Contemporary Accounting Research, Vol. 25 No. 2 pp.415-45 Case 3
12(11/29)	Text Ch.8 Paper group 8 Case	Register Disbursements Schemes Chi, W. , H. Huang, Y. Liao and H.Xie, 2009, “Mandatory audit partner rotation, audit quality, and market perception: Evidence from Taiwan”, Contemporary Accounting Research, summer: 359-91 (also discussion by Bamber and Bamber, 393-402) Case 3
13(12/6)	Text Ch.9 Paper group 9 Case	Noncash Assets Blouin, J., B. Grein andB. Rountree. 2007, “An analysis of forced auditor change: The case of former Arthur Andersen clients”, Accounting Review, May, pp.621-650. Case 4
14(12/13)	Text Ch.10 Paper group 10 Case	Corruption Simunic, D., 1980, “The pricing of audit service: theory and evidence.” Journal of Accounting Research, spring: 161-90 Case 4
15(12/20)	Text Ch.11 Case	Accounting Principles and Fraud Case 5
16(12/27)	Text Ch.12 Case	Fraudulent Financial Statement Schemes Case 5
17(1/3)	Text Ch.15	Occupational Fraud and Abuse: The Big Picture
18(1/10)	Final Exam

The schedule is subjective to change, which will be announced by the instructor.

TEXTS AND MATERIALS:

A. Required

Joseph T. Wells, Principles of Fraud Examination, 2^nd edition, John Wiley & Sons, Inc., 2007.（指南書局代理）

Papers assigned in syllabus.

Michael C. Knapp, Auditing Case, 6^th edition, Thomson South-Western（滄海書局代理）

Recommended

Elder, Beasley, and Arens, 2008, Auditing and Assurance Services: An Integrated Approach, 12th ed. Pearson Prentice Hall.

Albrecht/ Albrecht/ Albrecht, Fraud Examination 2^nd edition Thomson South-Western

Statement of Auditing Standards, Accounting Research and Development Foundation (R.O.C.) http://www.ardf.org.tw/html/center3.htm#審計準則公報

Code of Professional Ethics, National Federation of Public Accountants Association (R.O.C.) http://www.roccpa.org.tw/Download.php

Course Requirement:

All students must have read the text materials before class, and try to take the initiative to raise questions on materials that you do not understand.

ASSIGNMENTS

A. Most assignments will be shown on the assignment sheet distributed to you, but some assignments only will be announced in class.

B. Assignments must be submitted on or before the due date to receive full credit.

Class Participation: This class will not only be ‘straight lecture’, but will need your active participation in paper and case report and discussion. Your preparation is critical to success in this course. You need to preview the text book, paper, and case.

Case Assignments: Cases provide an opportunity for in-depth application of concepts learned in class. Each case should be completed in 2-3 person teams.

Grading policy:

Participation                                                                              20%

Cases presentations                                                25%

Paper presentations                                                                  25%

Final Exam or Term paper                                                         30%

		Participation 20%	Cases presentations 25%	Paper presentations 25%	Final Exam or Term paper 30%
COMMU	þ Oral Commu./ Presentation	20%	25%	20%
COMMU	þ Written Communication		15%	20%	20%
CPSI	þ Creativity and Innovation	10%	10%	10%	10%
	þ Problem Solving	20%	10%		20%
	þ Analytical Skills	10%		10%	10%
LEAD	þ Leadership & Ethic	10%	10%		10%
LEAD	þ Social responsibility	10%	10%
GLOB	þ Global Awareness	10%	10%	20%	10%
VSP	þValues, Skills & Profess.	10%	10%	20%	20%
	¨ Information Technology
	¨ Management Skills

EVALUATION OF RESEARCH PAPER

Title Date

Author Name

Describe the research problem or question. Evaluate the unportance of the research question to audit practice.

Explain the author’s approach to solving the problem.

Describe the major findings of the research.

Evaluate whether the research methodology was sound.

Evaluate whether the research conclusions are valid and relevant.

Identify major strengths and weaknesses of the research.

G. Suggest an alternative approach to solving the problem, or a related research issue you believe to be important. Relate the research to other research we have discussed.

教師: 林囿成