审计学:一种整合方法

审计学
8.6
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作者:
出版社: 中国人民大学出版社
2009-04
版次: 12
ISBN: 9787300103860
定价: 52.00
装帧: 平装
开本: 16开
纸张: 胶版纸
页数: 536页
字数: 1049千字
正文语种: 简体中文,英语
原版书名: Auditing and Assurance Services : An Integrated Approach
分类: 管理
  • 《审计学:一种整合方法》是美国最经典的现代审计学教材之一,被公认为系统学习和全面掌握现代西方特别是美国审计理论和实务的最佳图书,被全球多所著名大学采用。该书由于首次提出并倡导“交易循环审计”的思想而备受审计理论界、教育界和实务界的推崇。在中国,该书曾受到我国已故著名会计学家杨时展先生的高度重视、推介和运用,并组织了最初的引介和翻译工作。第12版突出了以下特点:(1)将新的风险评估准则及与公司治理负责人沟通的准则覆盖全书的各个方面;(2)将美国《萨班斯一奥克斯利法案》中第404分部和公众公司会计监督委员会第2号审计准则的基本要求贯穿全书;(3)继续贯彻“交易循环审计”的思想;(4)注重舞弊审计在当代审计学中的地位与作用,反映最新的舞弊审计技术发展;(5)继续强调审计中最基本的概念在于,审计人员在考察某个特定审计环境时需要搜集的证据的性质和数量:(6)对属于非传统审计业务内容的其他鉴证业务,也给予了足够的重视。
    《审计学一种整合方法》适合会计学高年级本科生、研究生、MBA、MPAcc以及有兴趣的教师、研究人员使用或参考。中国人民大学出版社同时配套出版了该书的中文翻译版。 阿尔文·A·阿伦斯(AlvinA.Arens)密歇根州立大学会计学院普华永道审计学教授.曾担任美国会计学会(AAA)主席、美国注册会计师协会(AICPA)审计准则委员会委员。曾获多项殊荣.包括AAA杰出教育家奖、AICPA杰出教育家奖、美国BetaAlphaPsi教授年度奖等。具有丰富的大学审计教学和注册会计师执业经验。 PART1TheAuditingProfession
    TheDemandforAuditandOtherAssuranceServices
    LearningObjectives
    NatureofAuditing
    DistinctionBetweenAuditingandAccounting
    EconomicDemandforAuditing
    AssuranceServices
    TypesofAudits
    TypesofAuditors
    CertifiedPublicAccountant
    TheCPAProfession
    LearningObjectives
    CertifiedPublicAccountingFirms
    ActivitiesofCPAFirms
    StructureofCPAFirms
    Sarbanes-OxleyActandPublicCompanyAccountingOversightBoard
    SecuritiesandExchangeCommission
    AmericanInstituteofCertifiedPublicAccountants(AICPA)
    GenerallyAcceptedAuditingStandards
    StatementsonAuditingStandards
    InternationalStandardsonAuditing
    QualityControl
    AuditReports
    LearningObjectives
    StandardUnqualifiedAuditReport
    CombinedReportsonFinancialStatementsandInternalControlOverFinancialReportingUnderSection404oftheSarbanes-OxleyAct
    UnqualifiedAuditReportwithExplanatoryParagraphorModifiedWording
    DeparturesfromanUnqualifiedAuditReport
    Materiality
    DiscussionofConditionsRequiringaDeparture
    AuditorsDecisionProcessforAuditReports
    ImpactofE-CommerceonAuditReporting
    ProfessionalEthics
    LearningObjectives
    WhatAreEthics?
    EthicalDilemmas
    SpecialNeedforEthicalConductinProfessions
    CodeofProfessionalConduct
    Independence
    IndependenceRuleofConductandInterpretations
    OtherRulesofConduct
    Enforcement
    LegalLiability
    LearningObjectives
    ChangedLegalEnvironment
    DistinguishingBusinessFailure,AuditFailure,andAuditRisk
    LegalConceptsAffectingLiability
    LiabilitytoClients
    LiabilitytoThirdPartiesUnderCommonLaw
    CivilLiabilityUndertheFederalSecuritiesLaws
    CriminalLiability
    TheProfessionsResponsetoLegalLiability
    ProtectingIndividualCPAsfromLegalLiability

    PART2TheAuditProcess
    AuditResponsibilitiesendObjectives
    LearningObjectives
    ObjectiveofConductinganAuditofFinancialStatements
    ManagementsResponsibilities
    AuditorsResponsibilities
    FinancialStatementCycles
    SettingAuditObjectives
    ManagementAssertions
    Transaction-RelatedAuditObjectives
    Balance-RelatedAuditObjectives
    PresentationandDisclosure-RelatedAuditObjectives
    HowAuditObjectivesAreMet
    AuditEvidence
    LearningObjectives
    NatureofEvidence
    AuditEvidenceDecisions
    PersuasivenessofEvidence
    TypesofAuditEvidence
    AuditDocumentation
    AuditPlanningandAnalyticalProcedures
    LearningObjectives
    Planning
    AcceptClientandPerformInitialAuditPlanning
    UnderstandtheClientsBusinessandIndustry
    AssessClientBusinessRisk
    PerformPreliminaryAnalyticalProcedures
    SummaryofthePartsofAuditPlanning
    AnalyticalProcedures
    FiveTypesofAnalyticalProcedures
    CommonFinancialRatios
    MuterialityandRisk
    LearningObjectives
    Materiality
    SetPreliminaryJudgmentaboutMateriality
    AllocatePreliminaryJudgmentaboutMaterialitytoSegments(TolerableMisstatement)
    EstimateMisstatementandComparewithPreliminaryJudgment
    Risk
    TypesofRisks
    AssessingAcceptableAuditRisk
    AssessingInherentRisk
    RelationshipofRiskstoEvidenceandFactorsInfluencingRisks
    EvaluatingResults
    Section404AuditsofinternalControlandControlRisk
    LearningObjectives
    InternalControlObjectives
    ManagementandAuditorResponsibilitiesforInternalControl
    COSOComponentsofInternalControl
    ObtainandDocumentUnderstandingofInternalControl
    AssessControlRisk
    TestsofControls
    DecidePlannedDetectionRiskandDesignSubstantiveTests
    Section404ReportingonInternalControl
    Evaluating,Reporting,andTestingInternalControlforNonpublicCompanies
    OverallAuditPlanandAuditProgram
    LearningObjectives
    TypesofTests
    SelectingWhichTypesofTeststoPerform
    ImpactofInformationTechnologyonAuditTesting
    EvidenceMix
    DesignoftheAuditProgram

    PART3ApplicationoftheAuditProcesstotheSalesandCollectionCycle
    AuditoftheSalesandCollectionCycle:TestsofControlsandSubstantiveTestsofTransactions
    LearningObjectives
    AccountsandClassesofTransactionsintheSalesandCollectionCycle
    BusinessFunctionsintheCycleandRelatedDocumentsandRecords
    MethodologyforDesigningTestsofControlsandSubstantiveTestsofTransactionsforSales
    SalesReturnsandAllowances
    MethodologyforDesigningTestsofControlsandSubstantiveTestsofTransactionsforCashReceipts
    AuditTestsfortheWrite-offofUncollectibleAccounts
    AdditionalInternalControlsoverAccountBalancesandPresentationandDisclosure,
    EffectofResultsofTestsofControlsandSubstantiveTestsofTransactions
    AuditSamplingforTestsofControlsandSubstantiveTestsofTransactions
    LearningObjectives
    RepresentativeSamples
    StatisticalVersusNonstatisticalSamplingandProbabilisticVersusNonprobabilisticSampleSelection
    NonprobabilisticSampleSelectionMethods
    ProbabilisticSampleSelectionMethods
    SamplingforExceptionRates
    ApplicationofNonstatisticalAuditSampling
    StatisticalAuditSampling
    SamplingDistribution
    ApplicationofAttributesSampling
    CompletingtheTestsintheSalesandCollectionCycle:AccountsReceivable
    LearningObjectives
    MethodologyforDesigningTestsofDetailsofBalances
    DesigningTestsofDetailsofBalances
    ConfirmationofAccountsReceivable
    DevelopingTestsofDetailsAuditProgram

    PART4ApplicationoftheAuditProcesstoOtherCycles
    AuditofthePayrollandPersonnelCycle
    LearningObjectives
    AccountsandTransactionsinthePayrollandPersonnelCycle
    BusinessFunctionsintheCycleandRelatedDocumentsandRecords
    MethodologyforDesigningTestsofControlsandSubstantiveTestsofTransactions
    MethodologyforDesigningTestsofDetailsofBalances
    AuditoftheAcquisitionandPaymentCycle:TestsofControls,SubstantiveTestsofTransactions,andAccountsPayable
    LearningObjectives
    AccountsandClassesofTransactionsintheAcquisitionandPaymentCycle
    BusinessFunctionsintheCycleandRelatedDocumentsandRecords
    HowE-CommerceAffectstheAcquisitionandPaymentCycle
    MethodologyforDesigningTestsofControlsandSubstantiveTestsofTransactions
    MethodologyforDesigningTestsofDetailsofBalancesforAccountsPayable
    AuditoftheInventoryandWarehousingCycle
    LearningObjectives
    BusinessFunctionsintheCycleandRelatedDocumentsandRecords
    HowE-CommerceAffectsInventoryManagement
    PartsoftheAuditofInventory
    AuditofCostAccounting
    AnalyticalProcedures
    MethodologyforDesigningTestsofDetailsofBalances
    PhysicalObservationofInventory
    AuditofPricingandCompilation
    IntegrationoftheTests
    AuditoftheCapitalAcquisitionandRepaymentCycle
    LeamlngObjectives
    AccountsintheCycle
    NotesPayable
    OwnersEquity
    AuditofCashBalances
    LearningObjectives
    CashintheBankandTransactionCycles
    TypesofCashAccounts
    AuditoftheGeneralCashAccount
    Fraud-OrientedProcedures
    AuditoftheImprestPayrollBankAccount
    AuditofImprestPettyCash

    PART5CompletingtheAudit
    CompletingtheAudit
    LearningObjectives
    PerformAdditionalTestsforPresentationandDisclosure
    ReviewforContingentLiabilitiesandCommitments
    ReviewforSubsequentEvents
    FinalEvidenceAccumulation
    EvaluateResults
    IssuetheAuditReport
    CommunicatewiththeAuditCommitteeandManagement
    SubsequentDiscoveryofFacts
    Appendix:HillsburgHardwareCompany2007AnnualReport
  • 内容简介:
    《审计学:一种整合方法》是美国最经典的现代审计学教材之一,被公认为系统学习和全面掌握现代西方特别是美国审计理论和实务的最佳图书,被全球多所著名大学采用。该书由于首次提出并倡导“交易循环审计”的思想而备受审计理论界、教育界和实务界的推崇。在中国,该书曾受到我国已故著名会计学家杨时展先生的高度重视、推介和运用,并组织了最初的引介和翻译工作。第12版突出了以下特点:(1)将新的风险评估准则及与公司治理负责人沟通的准则覆盖全书的各个方面;(2)将美国《萨班斯一奥克斯利法案》中第404分部和公众公司会计监督委员会第2号审计准则的基本要求贯穿全书;(3)继续贯彻“交易循环审计”的思想;(4)注重舞弊审计在当代审计学中的地位与作用,反映最新的舞弊审计技术发展;(5)继续强调审计中最基本的概念在于,审计人员在考察某个特定审计环境时需要搜集的证据的性质和数量:(6)对属于非传统审计业务内容的其他鉴证业务,也给予了足够的重视。
    《审计学一种整合方法》适合会计学高年级本科生、研究生、MBA、MPAcc以及有兴趣的教师、研究人员使用或参考。中国人民大学出版社同时配套出版了该书的中文翻译版。
  • 作者简介:
    阿尔文·A·阿伦斯(AlvinA.Arens)密歇根州立大学会计学院普华永道审计学教授.曾担任美国会计学会(AAA)主席、美国注册会计师协会(AICPA)审计准则委员会委员。曾获多项殊荣.包括AAA杰出教育家奖、AICPA杰出教育家奖、美国BetaAlphaPsi教授年度奖等。具有丰富的大学审计教学和注册会计师执业经验。
  • 目录:
    PART1TheAuditingProfession
    TheDemandforAuditandOtherAssuranceServices
    LearningObjectives
    NatureofAuditing
    DistinctionBetweenAuditingandAccounting
    EconomicDemandforAuditing
    AssuranceServices
    TypesofAudits
    TypesofAuditors
    CertifiedPublicAccountant
    TheCPAProfession
    LearningObjectives
    CertifiedPublicAccountingFirms
    ActivitiesofCPAFirms
    StructureofCPAFirms
    Sarbanes-OxleyActandPublicCompanyAccountingOversightBoard
    SecuritiesandExchangeCommission
    AmericanInstituteofCertifiedPublicAccountants(AICPA)
    GenerallyAcceptedAuditingStandards
    StatementsonAuditingStandards
    InternationalStandardsonAuditing
    QualityControl
    AuditReports
    LearningObjectives
    StandardUnqualifiedAuditReport
    CombinedReportsonFinancialStatementsandInternalControlOverFinancialReportingUnderSection404oftheSarbanes-OxleyAct
    UnqualifiedAuditReportwithExplanatoryParagraphorModifiedWording
    DeparturesfromanUnqualifiedAuditReport
    Materiality
    DiscussionofConditionsRequiringaDeparture
    AuditorsDecisionProcessforAuditReports
    ImpactofE-CommerceonAuditReporting
    ProfessionalEthics
    LearningObjectives
    WhatAreEthics?
    EthicalDilemmas
    SpecialNeedforEthicalConductinProfessions
    CodeofProfessionalConduct
    Independence
    IndependenceRuleofConductandInterpretations
    OtherRulesofConduct
    Enforcement
    LegalLiability
    LearningObjectives
    ChangedLegalEnvironment
    DistinguishingBusinessFailure,AuditFailure,andAuditRisk
    LegalConceptsAffectingLiability
    LiabilitytoClients
    LiabilitytoThirdPartiesUnderCommonLaw
    CivilLiabilityUndertheFederalSecuritiesLaws
    CriminalLiability
    TheProfessionsResponsetoLegalLiability
    ProtectingIndividualCPAsfromLegalLiability

    PART2TheAuditProcess
    AuditResponsibilitiesendObjectives
    LearningObjectives
    ObjectiveofConductinganAuditofFinancialStatements
    ManagementsResponsibilities
    AuditorsResponsibilities
    FinancialStatementCycles
    SettingAuditObjectives
    ManagementAssertions
    Transaction-RelatedAuditObjectives
    Balance-RelatedAuditObjectives
    PresentationandDisclosure-RelatedAuditObjectives
    HowAuditObjectivesAreMet
    AuditEvidence
    LearningObjectives
    NatureofEvidence
    AuditEvidenceDecisions
    PersuasivenessofEvidence
    TypesofAuditEvidence
    AuditDocumentation
    AuditPlanningandAnalyticalProcedures
    LearningObjectives
    Planning
    AcceptClientandPerformInitialAuditPlanning
    UnderstandtheClientsBusinessandIndustry
    AssessClientBusinessRisk
    PerformPreliminaryAnalyticalProcedures
    SummaryofthePartsofAuditPlanning
    AnalyticalProcedures
    FiveTypesofAnalyticalProcedures
    CommonFinancialRatios
    MuterialityandRisk
    LearningObjectives
    Materiality
    SetPreliminaryJudgmentaboutMateriality
    AllocatePreliminaryJudgmentaboutMaterialitytoSegments(TolerableMisstatement)
    EstimateMisstatementandComparewithPreliminaryJudgment
    Risk
    TypesofRisks
    AssessingAcceptableAuditRisk
    AssessingInherentRisk
    RelationshipofRiskstoEvidenceandFactorsInfluencingRisks
    EvaluatingResults
    Section404AuditsofinternalControlandControlRisk
    LearningObjectives
    InternalControlObjectives
    ManagementandAuditorResponsibilitiesforInternalControl
    COSOComponentsofInternalControl
    ObtainandDocumentUnderstandingofInternalControl
    AssessControlRisk
    TestsofControls
    DecidePlannedDetectionRiskandDesignSubstantiveTests
    Section404ReportingonInternalControl
    Evaluating,Reporting,andTestingInternalControlforNonpublicCompanies
    OverallAuditPlanandAuditProgram
    LearningObjectives
    TypesofTests
    SelectingWhichTypesofTeststoPerform
    ImpactofInformationTechnologyonAuditTesting
    EvidenceMix
    DesignoftheAuditProgram

    PART3ApplicationoftheAuditProcesstotheSalesandCollectionCycle
    AuditoftheSalesandCollectionCycle:TestsofControlsandSubstantiveTestsofTransactions
    LearningObjectives
    AccountsandClassesofTransactionsintheSalesandCollectionCycle
    BusinessFunctionsintheCycleandRelatedDocumentsandRecords
    MethodologyforDesigningTestsofControlsandSubstantiveTestsofTransactionsforSales
    SalesReturnsandAllowances
    MethodologyforDesigningTestsofControlsandSubstantiveTestsofTransactionsforCashReceipts
    AuditTestsfortheWrite-offofUncollectibleAccounts
    AdditionalInternalControlsoverAccountBalancesandPresentationandDisclosure,
    EffectofResultsofTestsofControlsandSubstantiveTestsofTransactions
    AuditSamplingforTestsofControlsandSubstantiveTestsofTransactions
    LearningObjectives
    RepresentativeSamples
    StatisticalVersusNonstatisticalSamplingandProbabilisticVersusNonprobabilisticSampleSelection
    NonprobabilisticSampleSelectionMethods
    ProbabilisticSampleSelectionMethods
    SamplingforExceptionRates
    ApplicationofNonstatisticalAuditSampling
    StatisticalAuditSampling
    SamplingDistribution
    ApplicationofAttributesSampling
    CompletingtheTestsintheSalesandCollectionCycle:AccountsReceivable
    LearningObjectives
    MethodologyforDesigningTestsofDetailsofBalances
    DesigningTestsofDetailsofBalances
    ConfirmationofAccountsReceivable
    DevelopingTestsofDetailsAuditProgram

    PART4ApplicationoftheAuditProcesstoOtherCycles
    AuditofthePayrollandPersonnelCycle
    LearningObjectives
    AccountsandTransactionsinthePayrollandPersonnelCycle
    BusinessFunctionsintheCycleandRelatedDocumentsandRecords
    MethodologyforDesigningTestsofControlsandSubstantiveTestsofTransactions
    MethodologyforDesigningTestsofDetailsofBalances
    AuditoftheAcquisitionandPaymentCycle:TestsofControls,SubstantiveTestsofTransactions,andAccountsPayable
    LearningObjectives
    AccountsandClassesofTransactionsintheAcquisitionandPaymentCycle
    BusinessFunctionsintheCycleandRelatedDocumentsandRecords
    HowE-CommerceAffectstheAcquisitionandPaymentCycle
    MethodologyforDesigningTestsofControlsandSubstantiveTestsofTransactions
    MethodologyforDesigningTestsofDetailsofBalancesforAccountsPayable
    AuditoftheInventoryandWarehousingCycle
    LearningObjectives
    BusinessFunctionsintheCycleandRelatedDocumentsandRecords
    HowE-CommerceAffectsInventoryManagement
    PartsoftheAuditofInventory
    AuditofCostAccounting
    AnalyticalProcedures
    MethodologyforDesigningTestsofDetailsofBalances
    PhysicalObservationofInventory
    AuditofPricingandCompilation
    IntegrationoftheTests
    AuditoftheCapitalAcquisitionandRepaymentCycle
    LeamlngObjectives
    AccountsintheCycle
    NotesPayable
    OwnersEquity
    AuditofCashBalances
    LearningObjectives
    CashintheBankandTransactionCycles
    TypesofCashAccounts
    AuditoftheGeneralCashAccount
    Fraud-OrientedProcedures
    AuditoftheImprestPayrollBankAccount
    AuditofImprestPettyCash

    PART5CompletingtheAudit
    CompletingtheAudit
    LearningObjectives
    PerformAdditionalTestsforPresentationandDisclosure
    ReviewforContingentLiabilitiesandCommitments
    ReviewforSubsequentEvents
    FinalEvidenceAccumulation
    EvaluateResults
    IssuetheAuditReport
    CommunicatewiththeAuditCommitteeandManagement
    SubsequentDiscoveryofFacts
    Appendix:HillsburgHardwareCompany2007AnnualReport
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