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　　分類: 图书,经济,统计 审计,

作者： 阿伦斯 等著，雷光勇 改编

出 版 社： 中国人民大学出版社

出版时间： 2009-4-1字数：版次： 1页数： 536印刷时间：开本： 16开印次：纸张：I S B N ： 9787300103860包装： 平装内容简介

《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，

本书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（Alvin A．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BetaAlpha Psi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

PART1 The Auditing Profession

1 The Demand for Audit and Other Assurance Services Learning Objectives

Nature of Auditing

Distinction Between Auditing and Accounting

Economic Demand for Auditing

Assurance Services

Types of Audits

Types of Auditors

Certified Public Accountant

2 The CPA Profession Learning Objectives

Certified Public Accounting Firms

Activities of CPA Firms

Structure of CPA Firms

Sarbanes-Oxley Act and Public Company Accounting Oversight Board

Securities and Exchange Commission

American Institute of Certified Public Accountants (AICPA)

Generally Accepted Auditing Standards

Statements on Auditing Standards

International Standards on Auditing

Quality Control

3 Audit Reports Learning Objectives

Standard Unqualified Audit Report

Combined Reports on Financial Statements and Internal Control Over Financial Reporting Under Section of the Sarbanes-Oxley Act

Unqualified Audit Report with Explanatory Paragraph or Modified Wording

Departures from an Unqualified Audit Report

Materiality

Discussion of Conditions Requiring a Departure

Auditor's Decision Process for Audit Reports

Impact of E-Commerce on Audit Reporting

4 Professional Ethics Leamlng Objectives

What Are Ethics?

Ethical Dilemmas

Special Need for Ethical Conduct in Professions

Code of Professional Conduct

Independence

Independence Rule of Conduct and Interpretations

Other Rules of Conduct

Enforcement

5 Legal Liability Learning Objectives

Changed Legal Environment

Distinguishing Business Failure, Audit Failure, and Audit Risk

Legal Concepts Affecting Liability

Liability to Clients

Liability to Third Parties Under Common Law

Civil Liability Under the Federal Securities Laws

Criminal Liability

The Profession's Response to Legal Liability

Protecting Individual CPAs from Legal Liability

PART2 The Audit Process

6 Audit Responsibilities and Objectives Learning Objectives

Objective of Conducting an Audit of Financial Statements

Management's Responsibilities

Auditor's Responsibilities

Financial Statement Cycles

Setting Audit Objectives

Management Assertions

Transaction-Related Audit Objectives

Balance-Related Audit Objectives

Presentation and Disclosure-Related Audit Objectives

How Audit Objectives Are Met

7 Audit Evidence Learning Objectives

Nature of Evidence

Audit Evidence Decisions

Persuasiveness of Evidence

Types of Audit Evidence

Audit Documentation

8 Audit Planning and Analytical Procedures Learning Objectives

Planning

Accept Client and Perform Initial Audit Planning

Understand the Client's Business and Industry

Assess Client Business Risk

Perform Preliminary Analytical Procedures

Summary of the Parts of Audit Planning

Analytical Procedures

Five Types of Analytical Procedures

Common Financial Ratios

9 Materlallty and Risk Learning Objectives

Materiality

Set Preliminary Judgment about Materiality

Allocate Preliminary Judgment about Materiality to Segments(Tolerable Misstatement)

Estimate Misstatement and Compare with Preliminary Judgment

Risk

Types of Risks

Assessing Acceptable Audit Risk

Assessing Inherent Risk

Relationship of Risks to Evidence and Factors Influencing Risks

Evaluating Results

……

PART3 Application of the Audit Process to the Sales and Collection Cycle

PART4 Application of the Audit Process to Other Cycles

PART5 Completing the Audit

 

 

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