審計學原理(英文版.第12版)

內(nèi)容概要

本書主要討論了審計職業(yè)的理論和環(huán)境，特別是審計的性質(zhì)和經(jīng)濟目的、審計的標準、職業(yè)規(guī)范、法律責任、審計依據(jù)、審計計劃、內(nèi)部控制的構(gòu)想、審計抽樣、審計工作報告和一般的審計記錄等內(nèi)容，并就內(nèi)部控制和從不同的財務報表中獲取證據(jù)、內(nèi)部審計過程等進行了闡述。

書籍目錄

1.The role of the auditor in the american economy 
2.Professional standards
Professional ethics
4.Legal liability of auditors
5.Audit evidence
6.Planning the audit;designing audit programs
7.Internal control
8.Consideration of internal control in a computer environment
9.Audit sampling
10.Audit working papers;examination of the general records
11.Cash and marketable securities
13.Accounts receivable,notes receivable,and sales transactions
13.Inventories and cost of goods sold 
14.Property,plant,and equipment:depreciation and depletion
15.Accounts payable and other liabilities
16.Debt and equity capital
17.Auding ooperations and completing the audit
18.Arditors'reports
19.Other attestation and accounting services
20.Internal,operational,and compliance auditing

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