描述
包 装: 平装国际标准书号ISBN: 9787300220079丛书名: 工商管理经典教材·会计与财务系列
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内容简介
这是一本在安然公司事件出现、美国颁布了《萨班斯?C奥克斯利法案》之后，由美国学者撰写的在美国审计教育领域有较大影响的教材。本书的特点如下：
充分体现了三个不同组织（美国注册会计师协会（AICPA）下设的审计准则委员会，公众公司会计监督委员会（POAOB）和国际会计师联合会下设的国际审计与保证准则委员会（IAASB））发布的审计准则，对这三组准则对审计工作要求的异同部分进行了很好的比较性阐述。
条理清楚地论述了审计和其他保证服务的理论与实务，基础理论的阐述简洁易懂；重点部分几乎都有相关实务的解释，且提供的案例在使理论问题具体化方面发挥了很好的作用。
围绕资产负债表组织编写，简洁明了地介绍了符合美国和国际双重审计标准的基于风险评估的审计方法，同时也包含了很多经济业务周期方面的知识。
提供了丰富的课后习题和美国注册会计师考试题目，并在网络上为教师和学生提供了丰富的教学资源。
本书很适合会计学、审计学专业本科高年级学生和MPAcc学生学习使用。
本书同时配有中文翻译版，已由中国人民大学出版社出版，供读者参考。
充分体现了三个不同组织（美国注册会计师协会（AICPA）下设的审计准则委员会，公众公司会计监督委员会（POAOB）和国际会计师联合会下设的国际审计与保证准则委员会（IAASB））发布的审计准则，对这三组准则对审计工作要求的异同部分进行了很好的比较性阐述。
条理清楚地论述了审计和其他保证服务的理论与实务，基础理论的阐述简洁易懂；重点部分几乎都有相关实务的解释，且提供的案例在使理论问题具体化方面发挥了很好的作用。
围绕资产负债表组织编写，简洁明了地介绍了符合美国和国际双重审计标准的基于风险评估的审计方法，同时也包含了很多经济业务周期方面的知识。
提供了丰富的课后习题和美国注册会计师考试题目，并在网络上为教师和学生提供了丰富的教学资源。
本书很适合会计学、审计学专业本科高年级学生和MPAcc学生学习使用。
本书同时配有中文翻译版，已由中国人民大学出版社出版，供读者参考。
目 录
1. The Role of the Public Accountant in the American Economy
2 .Professional Standards
3 .Professional Ethics
4 .Legal Liability of CPAs
5 .Audit Evidence and Documentation
6 .Audit Planning, Understanding the Client, Assessing Risks, and Responding
7 .Internal Control
8 .Consideration of Internal Control in an Information Technology Environment
9 .Audit Sampling
10 .Cash and Financial Investments
11 .Accounts Receivable, Notes Receivable, and Revenue
12 .Inventories and Cost of Goods Sold
13 .Property, Plant, and Equipment: Depreciation and Depletion
14 .Accounts Payable and Other Liabilities
15 .Debt and Equity Capital
16 .Auditing Operations and Completing the Audit
17 .Auditors Reports
18 .Integrated Audits of Public Companies
19 .Additional Assurance Services: Historical Financial Information
20. Additional Assurance Services: Other Information
21 .Internal, Operational, and Compliance Auditing
2 .Professional Standards
3 .Professional Ethics
4 .Legal Liability of CPAs
5 .Audit Evidence and Documentation
6 .Audit Planning, Understanding the Client, Assessing Risks, and Responding
7 .Internal Control
8 .Consideration of Internal Control in an Information Technology Environment
9 .Audit Sampling
10 .Cash and Financial Investments
11 .Accounts Receivable, Notes Receivable, and Revenue
12 .Inventories and Cost of Goods Sold
13 .Property, Plant, and Equipment: Depreciation and Depletion
14 .Accounts Payable and Other Liabilities
15 .Debt and Equity Capital
16 .Auditing Operations and Completing the Audit
17 .Auditors Reports
18 .Integrated Audits of Public Companies
19 .Additional Assurance Services: Historical Financial Information
20. Additional Assurance Services: Other Information
21 .Internal, Operational, and Compliance Auditing
前 言
序言
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The 19th edition of Principles of Auditing & Other Assurance Services provides a carefully
balanced presentation of auditing theory and practice. Written in a clear and understandable
manner, it is particularly appropriate for students who have had limited or no
audit experience. The approach is to integrate auditing material with that of previous
accounting fi nancial, managerial, and systems courses.
balanced presentation of auditing theory and practice. Written in a clear and understandable
manner, it is particularly appropriate for students who have had limited or no
audit experience. The approach is to integrate auditing material with that of previous
accounting fi nancial, managerial, and systems courses.
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