B.S. in Transportation Engineering and
Management, 1993
National Chiao-Tung University (AACSB accredited), Hsinchu, Taiwan
M.B.A., concentration in Accounting,
1995
National Taipei University, Taipei, Taiwan
Ph.D. in Accounting, 2000
National Cheng-Chi University (AACSB accredited), Taipei, Taiwan
ACADEMIC POSITIONS
Associate Professor, Feb 2010 – Jan 2015
Department of Accounting Information
National Taipei University of Business (former:
National Taipei College of Business), Taipei,
Taiwan
Assistant Professor, Aug 2000 - Feb 2010
Department of Accounting
National Taipei College of Business, Taipei, Taiwan
Tamkang University, Taipei, Taiwan
National Chung Cheng University, Taiwan
Chung Yuan Christian University, Taiwan
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PROFESSIONAL SERVICES
Committee Member, XBRL Committee of the
Accounting Research and Development
Foundation, Taiwan, July 2009 – Present
Committee Member, Advisory Committee of
Taiwan Stock Exchange XBRL project, Sep
2009 – Present
Committee Member, IT Committee of the
Institute of Internal Auditor (IIA, Taiwan), Sep
2010 – Present
Committee Member, Educational Committee of the Information System Audit and Control
(ISACA, Taiwan), Sep 2010 – Present
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Learning Objectives
Explain the importance of auditing in reducing information risk.
List the causes of information risk, and explain how this risk can be reduced.
Explain the importance of auditing in reducing information risk.
List the causes of information risk, and explain how this risk can be reduced.
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Learning Objectives
Describe assurance services and distinguish audit services from other assurance and nonassurance services provided by CPAs.
Differentiate the three main types of audits. Identify the primary types of auditors.
Describe the requirements for becoming a
CPA.
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Nature of Auditing
Auditing is the accumulation and evaluation of evidence about information to determine and report on the degree of correspondence between the information and established criteria.
Auditing should be done by a competent, independent person.
