Instructional Objectives：
 Students will understand what the auditing and assurance service are, the reason and objective of the auditing jobs, the works in a CPA firm, the format of the auditor’s reports and the legal and professional responsibility of an auditor.
 Students will understand the audit procedure, how to collect the audit evidence, how to evaluate the materiality and risk of the audit evidence, how to detect management fraud and design the overall audit plan and program