{"id":48060,"date":"2023-06-12T16:18:00","date_gmt":"2023-06-12T08:18:00","guid":{"rendered":"https:\/\/www.hkmu.edu.hk\/lipace\/?page_id=48060"},"modified":"2023-08-21T09:45:34","modified_gmt":"2023-08-21T01:45:34","slug":"auditing","status":"publish","type":"page","link":"https:\/\/www-uat.hkmu.edu.hk\/lipace\/elderacademy\/auditing\/","title":{"rendered":"\u9577\u8005\u5b78\u82d1 - \u5927\u5b78\u65c1\u807d\u9059\u8ddd \/ \u5927\u5c08\u65c1\u807d\u9762\u6388\u8ab2\u7a0b"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"48060\" class=\"elementor elementor-48060\" data-elementor-settings=\"[]\">\n\t\t\t\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t<section class=\"wavo-column-gap-default elementor-section elementor-top-section elementor-element elementor-element-78468c1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"78468c1\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6437396\" data-id=\"6437396\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-244addd elementor-widget elementor-widget-text-editor\" data-id=\"244addd\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<table id=\"table4\" border=\"0\" width=\"100%\" cellspacing=\"1\"><tbody><tr><td valign=\"top\"><img decoding=\"async\" src=\"https:\/\/www-uat.hkmu.edu.hk\/LIPACE\/web2009\/images\/Banner_EA.jpg\" border=\"0\" \/><\/td><\/tr><tr><td valign=\"top\"><table id=\"table8\" border=\"0\" width=\"100%\" cellspacing=\"0\" bgcolor=\"#000080\"><tbody><tr><td><p><span style=\"color: #ffffff;\"><u>\u9577\u8005\u5b78\u82d1 &#8211; \u5927\u5b78\u65c1\u807d\u9059\u8ddd \/ \u5927\u5c08\u65c1\u807d\u9762\u6388\u8ab2\u7a0b<\/u><\/span><\/p><\/td><\/tr><\/tbody><\/table><\/td><\/tr><\/tbody><\/table><p>\u70ba\u9f13\u52f5\u9577\u8005\u5b78\u54e1\u6301\u7e8c\u5b78\u7fd2, \u4e26\u4fc3\u9032\u8de8\u4ee3\u5171\u878d, \u672c\u82d1\u7279\u8a2d\u65c1\u807d\u8ab2\u7a0b\u4f9b\u5b78\u54e1\u5831\u8b80\u3002<\/p><p><em><span style=\"color: #3366ff;\">\u65c1\u807d\u8ab2\u7a0b\u4e26\u4e0d\u5c6c\u65bc\u300c\u9577\u9752\u6d3b\u5b78\u8a08\u5283\u300d\u5167\u4e4b\u8ab2\u7a0b\u3002\u65c1\u807d\u8ab2\u7a0b\u5c6c\u300c\u65c1\u807d\u300d\u6027\u8cea\uff0c\u4e26\u975e\u6b63\u5f0f\u4fee\u8b80\u4efb\u4f55\u5927\u5b78\u6216\u5927\u5c08\u8ab2\u7a0b\u3002<\/span><\/em><br \/><em><span style=\"color: #3366ff;\">\u65c1\u807d\u8ab2\u7a0b\u5747\u4e0d\u8a2d\u4efb\u4f55\u8003\u8a66\u8a55\u6838\u3001\u5b78\u5206\u3001\u8b49\u66f8\u6216\u7a4d\u5206\u8a08\u5283\u3001\u4ea6\u4e0d\u8a2d\u529f\u8ab2\u8a55\u6838\u6216\u6279\u6539\u3002<\/span><\/em><\/p><p><span style=\"text-decoration: underline;\"><strong>\u5927\u5b78\u65c1\u807d\u9059\u8ddd\u8ab2\u7a0b<\/strong><\/span><\/p><ul><li>\u65c1\u807d\u8ab2\u7a0b\u65bc\u6bcf\u5e741\u6708\u53ca9\u6708\u5b78\u671f\u63d0\u4f9b<\/li><li>\u65c1\u807d\u9059\u8ddd\u8ab2\u7a0b\u5831\u540d\u65e5\u4e00\u822c\u70ba\u4ee5\u4e0b\u671f\u9593:<ul><li>1\u6708\u5b78\u671f: 11\u6708\u4e0a\u65ec\u65bc\u7db2\u4e0a\u516c\u4f48\u53ca\u63a5\u53d7\u5831\u540d<\/li><li>9\u6708\u5b78\u671f: 7\u6708\u4e0a\u65ec\u65bc\u7db2\u4e0a\u516c\u4f48\u53ca\u63a5\u53d7\u5831\u540d<\/li><\/ul><\/li><\/ul><p>\u65c1\u807d\u9059\u8ddd\u4e4b\u958b\u8fa6\u8ab2\u7a0b\u6bcf\u5b78\u671f\u7686\u4e0d\u540c\uff0c\u6709\u95dc\u8ab2\u7a0b\u8cc7\u6599\u5c07\u65bc\u5831\u540d\u65e5\u524d\u65bc\u7db2\u4e0a\u516c\u4f48\u3002<\/p><ul><li>\u5b78\u7fd2\u6a21\u5f0f: \u9059\u8ddd\u8ab2\u7a0b (\u53e6\u8a2d\u5c0e\u4fee\u8ab2\u5802\u4f5c\u8f14\u52a9\u5b78\u7fd2)<\/li><li>\u5c0e\u4fee\u8ab2\u5802\u4e0a\u8ab2\u5730\u9ede\uff1a\u4f55\u6587\u7530\u6b63\u6821\u5712 (MC) \u6216 \u8cfd\u99ac\u6703\u6821\u5712 (JCC)<\/li><\/ul><p><a href=\"https:\/\/www-uat.hkmu.edu.hk\/wp-content\/uploads\/sites\/7\/2023\/08\/EAMU-Auditing-Course-202309_Updated-8.18.pdf\"><span style=\"color: #339966;\">\u6700\u65b0\u5b78\u671f\u4e4b\u65c1\u807d\u9059\u8ddd\u8ab2\u7a0b\u6642\u9593\u8868\uff0c\u8acb\u6309\u6b64\u53c3\u95b1<\/span><\/a><\/p><p><span style=\"text-decoration: underline;\"><strong>\u5927\u5c08\u65c1\u807d\u9762\u6388\u8ab2\u7a0b<\/strong><\/span><\/p><ul><li>\u65c1\u807d\u8ab2\u7a0b\u65bc\u6bcf\u5e741\u6708\u53ca9\u6708\u5b78\u671f\u63d0\u4f9b<\/li><li>\u65c1\u807d\u9059\u8ddd\u8ab2\u7a0b\u5831\u540d\u65e5\u4e00\u822c\u70ba\u4ee5\u4e0b\u671f\u9593:<ul><li>1\u6708\u5b78\u671f: 12\u6708\u4e0a\u65ec\u65bc\u7db2\u4e0a\u516c\u4f48\u53ca\u63a5\u53d7\u5831\u540d<\/li><li>9\u6708\u5b78\u671f: 8\u6708\u4e0a\u65ec\u65bc\u7db2\u4e0a\u516c\u4f48\u53ca\u63a5\u53d7\u5831\u540d<\/li><\/ul><\/li><\/ul><p>\u65c1\u807d\u9762\u6388\u4e4b\u958b\u8fa6\u8ab2\u7a0b\u6bcf\u5b78\u671f\u7686\u4e0d\u540c\uff0c\u6709\u95dc\u8ab2\u7a0b\u8cc7\u6599\u5c07\u65bc\u5831\u540d\u65e5\u524d\u65bc\u7db2\u4e0a\u516c\u4f48\u3002<\/p><ul><li>\u5b78\u7fd2\u6a21\u5f0f: \u9762\u6388\u8ab2\u7a0b (\u4e00\u822c\u70ba1\u500b\u5b78\u671f,\u7d0410-13\u9031)*<\/li><li>\u6388\u8ab2\u8a9e\u8a00: \u82f1\u8a9e (\u8ab2\u5802\u53ca\u6559\u6750)<\/li><li>\u4e0a\u8ab2\u5730\u9ede\uff1a\u8475\u8208\u6821\u5712 (KHC) \u6216 \u8354\u666f\u6821\u5712 (MCC)<\/li><\/ul><p><a href=\"https:\/\/www-uat.hkmu.edu.hk\/wp-content\/uploads\/sites\/7\/2023\/08\/EAMU-F2F-Auditing-Course-202309_Updated-8.21.pdf\"><span style=\"color: #339966;\">\u6700\u65b0\u5b78\u671f\u4e4b\u65c1\u807d\u9762\u6388\u8ab2\u7a0b\u6642\u9593\u8868\uff0c\u8acb\u6309\u6b64\u53c3\u95b1<\/span><\/a><\/p><p><em>*\u56e0\u90e8\u4efd\u8ab2\u7a0b\u8981\u6c42\u4e0d\u540c\uff0c\u672c\u82d1\u6703\u6839\u64da\u5b78\u54e1\u7684\u5b78\u7fd2\u7a0b\u5ea6\u8003\u616e\u5176\u5831\u8b80\u7533\u8acb<\/em><\/p><hr \/><p><strong>\u5831\u540d\u65b9\u6cd5<\/strong><\/p><ul><li>\u8acb\u5148\u806f\u7d61\u9577\u8005\u5b78\u82d1 (\u96fb\u90f5\uff1aelderacademy@hkmu.edu.hk)\u00a0 \u67e5\u8a62\u6709\u95dc\u79d1\u76ee\u4e4b\u5c1a\u9918\u5b78\u984d<\/li><li>\u5f85\u672c\u82d1\u56de\u8986\u6709\u95dc\u79d1\u76ee\u4e4b\u4e0a\u8ab2\u6642\u9593\u8868\u53ca\u5c1a\u9918\u5b78\u984d\u5f8c\uff0c\u4ee5\u96fb\u90f5\u5411\u672c\u82d1\u78ba\u8a8d\u5b78\u984d\u7559\u4f4d<\/li><li>\u586b\u5beb\u5831\u540d\u8868\u683c\uff0c\u4e26\u65bc\u5831\u540d\u622a\u6b62\u65e5\u671f\u524d\u5c07\u586b\u59a5\u7684\u8868\u683c\u6b63\u672c\u53ca\u7e73\u8cbb\u6536\u64da\u6b63\u672c(\u6216\u7a31\u300c\u5165\u6578\u7d19\u300d)\u4ea4\u56de<strong>\u9999\u6e2f\u65b0\u754c\u8475\u6d8c\u8354\u666f\u5c71\u8def<\/strong><strong>201-203<\/strong><strong>\u865f\u9999\u6e2f\u90fd\u6703\u5927\u5b78\u300c\u9577\u8005\u5b78\u82d1\u300d\u8fa6\u4e8b\u8655<\/strong>\u6536<em>(\u4fe1\u5c01\u9762\u8acb\u8a3b\u660e\uff1a\u5831\u8b80\u65c1\u807d\u8ab2\u7a0b)<\/em><\/li><li>\u672c\u82d1\u5c07\u6536\u5230\u8868\u683c\u53ca\u78ba\u8a8d\u5831\u540d\u5f8c\uff0c\u4ee5\u96fb\u90f5\u56de\u8986\u3002<\/li><\/ul><p><span style=\"color: #b8b0b0;\"><em>*\u56e0\u90e8\u4efd\u8ab2\u7a0b\u8981\u6c42\u4e0d\u540c\uff0c\u672c\u82d1\u6703\u6839\u64da\u5b78\u54e1\u7684\u5b78\u7fd2\u7a0b\u5ea6\u8003\u616e\u5176\u5831\u8b80\u7533\u8acb\u3002\u65c1\u807d\u8ab2\u7a0b\u66ab\u672a\u958b\u653e\u7db2\u4e0a\u5831\u540d\u3002<\/em><\/span><\/p><hr \/><p><strong>\u5b78\u8cbb<\/strong><\/p><p>\u25c6 \u65c1\u807d\u9059\u8ddd\u8ab2\u7a0b<br \/>&#8211; 1 \u5b78\u671f\u8ab2\u7a0b\uff1a\u6bcf\u79d1\u6e2f\u5e63$450<br \/>&#8211; 1 \u5b78\u5e74(\u5373\u9023\u7e8c2\u500b\u5b78\u671f)\u8ab2\u7a0b\uff1a\u6bcf\u79d1\u6e2f\u5e63$900<\/p><p>\u25c6 \u65c1\u807d\u9762\u6388\u8ab2\u7a0b<br \/>&#8211; 1 \u5b78\u671f\u8ab2\u7a0b\uff1a\u6bcf\u79d1\u6e2f\u5e63$450<\/p><p><strong>\u52a9\u5b78\u91d1\u8cc7\u52a9\u00a0 <em>(\u9069\u7528\u65bc2023\u5e749\u6708\u5b78\u671f\u4e4b\u65c1\u807d\u8ab2\u7a0b)<\/em><\/strong><\/p><p>\u627f\u8499BCT \u9280\u806f\u96c6\u5718\u7684\u300cBCT \u8de8\u8e8d\u5b78\u9662\u300d\u652f\u6301\uff0c\u6bcf\u4f4d\u7b26\u5408\u8cc7\u683c\u7684\u300c\u9577\u9752\u6d3b\u5b78\u8a08\u5283\u300d\u8ab2\u7a0b\u5b78\u54e1\uff0c\u5373\u5176\u500b\u4eba\u6d41\u52d5\u8cc7\u7522\u7e3d\u503c\u4e0d\u9ad8\u65bc\u6e2f\u5e63$500,000\uff0c\u53ef\u65bc<span style=\"color: #3366ff;\"><strong>\u6bcf\u4e00\u5b78\u671f\u7533\u8acb\u4e00<\/strong><\/span><span style=\"color: #3366ff;\"><strong>\u79d1\u52a9\u5b78\u91d1\u8cc7\u52a9<\/strong><\/span>\uff0c\u7d42\u8eab\u53ef\u7372\u6700\u591a\u5341\u79d1\u8cc7\u52a9( \u5373\u5408\u5171\u6e2f\u5e63$2,500)\u3002<span style=\"color: #3366ff;\">\u6210\u529f\u7372\u8cc7\u52a9\u5f8c\u7684\u5b78\u8cbb\u5c07\u70ba\u6bcf\u79d1\u6e2f\u5e63$<span style=\"text-decoration: underline;\">200<\/span><\/span>\u3002<\/p><p>\u8cc7\u52a9\u540d\u984d\u6709\u9650\uff0c\u5982\u7533\u8acb\u4eba\u6578\u904e\u591a\uff0c\u6216\u5c07\u4ee5\u96fb\u8166\u62bd\u7c64\u6c7a\u5b9a\u3002\u9999\u6e2f\u90fd\u6703\u5927\u5b78\u6709\u6b0a\u4f5c\u51fa\u6700\u7d42\u5be9\u6279\u53ca\u5206\u914d\u52a9\u5b78\u91d1\u7684\u6c7a\u5b9a\u3002<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u9577\u8005\u5b78\u82d1 - \u5927\u5b78\u65c1\u807d\u9059\u8ddd \/ \u5927\u5c08\u65c1\u807d\u9762\u6388\u8ab2\u7a0b\u70ba\u9f13\u52f5\u9577\u8005\u5b78\u54e1\u6301\u7e8c\u5b78\u7fd2, \u4e26\u4fc3\u9032\u8de8\u4ee3\u5171\u878d, \u672c\u82d1\u7279\u8a2d\u65c1\u807d\u8ab2\u7a0b\u4f9b\u5b78\u54e1\u5831\u8b80\u3002\u65c1\u807d\u8ab2\u7a0b\u4e26\u4e0d\u5c6c\u65bc\u300c\u9577\u9752\u6d3b\u5b78\u8a08\u5283\u300d\u5167\u4e4b\u8ab2\u7a0b\u3002\u65c1\u807d\u8ab2\u7a0b\u5c6c\u300c\u65c1\u807d\u300d\u6027\u8cea\uff0c\u4e26\u975e\u6b63\u5f0f\u4fee\u8b80\u4efb\u4f55\u5927\u5b78\u6216\u5927\u5c08\u8ab2\u7a0b\u3002\u65c1\u807d\u8ab2\u7a0b\u5747\u4e0d\u8a2d\u4efb\u4f55\u8003\u8a66\u8a55\u6838\u3001\u5b78\u5206\u3001\u8b49\u66f8\u6216\u7a4d\u5206\u8a08\u5283\u3001\u4ea6\u4e0d\u8a2d\u529f\u8ab2\u8a55\u6838\u6216\u6279\u6539\u3002\u5927\u5b78\u65c1\u807d\u9059\u8ddd\u8ab2\u7a0b\u65c1\u807d\u8ab2\u7a0b\u65bc\u6bcf\u5e741\u6708\u53ca9\u6708\u5b78\u671f\u63d0\u4f9b\u65c1\u807d\u9059\u8ddd\u8ab2\u7a0b\u5831\u540d\u65e5\u4e00\u822c\u70ba\u4ee5\u4e0b\u671f\u9593:1\u6708\u5b78\u671f: 11\u6708\u4e0a\u65ec\u65bc\u7db2\u4e0a\u516c\u4f48\u53ca\u63a5\u53d7\u5831\u540d9\u6708\u5b78\u671f: 7\u6708\u4e0a\u65ec\u65bc\u7db2\u4e0a\u516c\u4f48\u53ca\u63a5\u53d7\u5831\u540d\u65c1\u807d\u9059\u8ddd\u4e4b\u958b\u8fa6\u8ab2\u7a0b\u6bcf\u5b78\u671f\u7686\u4e0d\u540c\uff0c\u6709\u95dc\u8ab2\u7a0b\u8cc7\u6599\u5c07\u65bc\u5831\u540d\u65e5\u524d\u65bc\u7db2\u4e0a\u516c\u4f48\u3002\u5b78\u7fd2\u6a21\u5f0f: \u9059\u8ddd\u8ab2\u7a0b (\u53e6\u8a2d\u5c0e\u4fee\u8ab2\u5802\u4f5c\u8f14\u52a9\u5b78\u7fd2)\u5c0e\u4fee\u8ab2\u5802\u4e0a\u8ab2\u5730\u9ede\uff1a\u4f55\u6587\u7530\u6b63\u6821\u5712 (MC) \u6216 \u8cfd\u99ac\u6703\u6821\u5712 (JCC)\u6700\u65b0\u5b78\u671f\u4e4b\u65c1\u807d\u9059\u8ddd\u8ab2\u7a0b\u6642\u9593\u8868\uff0c\u8acb\u6309\u6b64\u53c3\u95b1\u5927\u5c08\u65c1\u807d\u9762\u6388\u8ab2\u7a0b\u65c1\u807d\u8ab2\u7a0b\u65bc\u6bcf\u5e741\u6708\u53ca9\u6708\u5b78\u671f\u63d0\u4f9b\u65c1\u807d\u9059\u8ddd\u8ab2\u7a0b\u5831\u540d\u65e5\u4e00\u822c\u70ba\u4ee5\u4e0b\u671f\u9593:1\u6708\u5b78\u671f: 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