審計學(xué)

內(nèi)容概要

全美最具權(quán)威性的審計學(xué)教材！
    本書深入細(xì)致地介紹了審計學(xué)的概念、理論和實際操作程序，對審計的標(biāo)準(zhǔn)、原則和質(zhì)量要求方面進行了精辟的論述，在確定目標(biāo)、收集證據(jù)、做出判斷等技術(shù)性問題上更有明確易懂的解析。本書涉及范圍很廣，包括審計計劃、分析過程、控制風(fēng)險評估、數(shù)據(jù)取樣、職業(yè)道德等多方面，并專門論述欺詐行為的識別技巧。大量的實際案例，對審計實務(wù)發(fā)展的密切追蹤，使本書具有極強的實用性。

書籍目錄

CONTENTS IN BRIEF 
PART I
I NTRODUCTION TO AUDITING AND PUBLIC PR ACTICE 1
CHAPTER 1.Professional Practice
CHAPTER 2. Audit,Attestation,and Quality Control Standards
CHAPTER 3. Reports on Audited Financial Statements
PART II
BASIC CONCEPTS AND TECHNIQUES OF AUDITING
CHAPTER 4.Audit Obiectives,Procedures,and 
CHAPTER 5.Audit Planning with Analytical 
CHAPTER 6.Internhal Control Evaluation:Assessing Control Risk 
CHAPTER 7.Audit Sampling 
CHAPTER 8.Fraud Awareness Auditing
PART III
AUDIT APPLICATIONS
CHAPTER 9.Revenueand Collection Cycle
CHAPTER 10.Acquisition and Expenditure Cycle
CHAPTER 11.Production and Payroll Cycle
CHAPTER 12.Finance and Investment Cycle
CHAPTER 13.Completing the Audt
PART IV
STATISTICAL SAMPLING AND COMPUTER AUDITING
CHAPTER 14.Test of Controls with Attribute Sampling 
CHAPTER 15.Test of Balances with Dollar-Value Sampling 
CHAPTER 16.Audit Planning in a Computer Environment
CHAPTER 17. Auditing in a Computer Environment
PART V 
PROFESSIONAL SERVICES AND RESPONSIBILITIES
CHAPTER 18. Other Public Accounting Services and Reports
CHAPTER 19.Operational Auditing:Governmental and Internal Audits 
CHAPTER 20.Professional Ethics
CHAPTER 21.Legal Liability
APPENDIX-Solution Facilities Student Manual 
KEY TERMS 
INDEX

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