審計學(xué)

前言

隨著我國加入WTO，越來越多的國內(nèi)企業(yè)參與到國際競爭中來，用國際上通用的語言思考、工作、交流的能力也越來越受到重視。這樣一種能力也成為我國各類人才參與競爭的一種有效工具。國家教育機構(gòu)、各類院校以及一些主要的教材出版單位一直在思考，如何順應(yīng)這一發(fā)展潮流，推動各層次人員通過學(xué)習(xí)來獲取這種能力。雙語教學(xué)就是這種背景下的一種嘗試。雙語教學(xué)在我國主要指漢語和國際通用的英語教學(xué)。事實上，雙語教學(xué)在我國教育界已經(jīng)不是一個陌生的詞匯了，以雙語教學(xué)為主的科研課題也已列入國家“十五”規(guī)劃的重點課題。但從另一方面來看，雙語教學(xué)從其誕生的那天起就被包圍在人們的贊成與反對聲中。如今，依然是有人贊成有人反對，但不論是贊成居多還是反對占上，雙語教學(xué)的規(guī)模和影響都在原有的基礎(chǔ)上不斷擴大，且呈大發(fā)展之勢。一些率先進行雙語教學(xué)的院校在實踐中積累了經(jīng)驗，不斷加以改進；一些待進入者也在模仿中學(xué)習(xí)，并靜待時機成熟時加入這一行列。由于我國長期缺乏講第二語言（包括英語）的環(huán)境，開展雙語教學(xué)面臨特殊的困難，因此，選用合適的教材就成為雙語教學(xué)成功與否的一個重要問題。我們認(rèn)為，雙語教學(xué)從一開始就應(yīng)該使用原版的各類學(xué)科的教材，而不是由本土教師自編的教材，從而可以避免中國式英語問題，保證語言的原汁原味。各院校除應(yīng)執(zhí)行國家頒布的教學(xué)大綱和課程標(biāo)準(zhǔn)外，還應(yīng)根據(jù)雙語教學(xué)的特點和需要，適當(dāng)調(diào)整教學(xué)課時的設(shè)置，合理選擇優(yōu)秀的、合適的雙語教材。順應(yīng)這樣一種大的教育發(fā)展趨勢，中國人民大學(xué)出版社同眾多國際知名的大出版公司，如麥格勞一希爾出版公司、培生教育出版公司等合作，面向大學(xué)本科生層次，遴選了一批國外最優(yōu)秀的管理類原版教材，涉及專業(yè)基礎(chǔ)課，人力資源管理、市場營銷及國際化管理等專業(yè)方向課，并廣泛聽取有著豐富的雙語一線教學(xué)經(jīng)驗的教師的建議和意見，對原版教材進行了適當(dāng)?shù)母木?，刪減了一些不適合我國國情和不適合教學(xué)的內(nèi)容；另一方面，根據(jù)教育部對雙語教學(xué)教材篇幅合理、定價低的要求，我們更是努力區(qū)別于目前市場上形形色色的各類英文版、英文影印版的大部頭，將目標(biāo)受眾鎖定在大學(xué)本科生層次。本套教材尤其突出了以下一些特點：保持英文原版教材的特色。本套雙語教材根據(jù)國內(nèi)教學(xué)實際需要，對原書進行了一定的改編，主要是刪減了一些不適合教學(xué)以及不符合我國國情的內(nèi)容，但在體系結(jié)構(gòu)和內(nèi)容特色方面都保持了原版教材的風(fēng)貌。專家們的認(rèn)真改編和審定，使本套教材既保持了學(xué)術(shù)上的完整性，又貼近中國實際；既方便教師教學(xué)，又方便學(xué)生理解和掌握。突出管理類專業(yè)教材的實用性。本套教材既強調(diào)學(xué)術(shù)的基礎(chǔ)性，又兼顧應(yīng)用的廣泛性；既側(cè)重讓學(xué)生掌握基本的理論知識、專業(yè)術(shù)語和專業(yè)表達(dá)方式，又考慮到教材和管理實踐的緊密結(jié)合，有助于學(xué)生形成專業(yè)的思維能力，培養(yǎng)實際的管理技能。體系經(jīng)過精心組織。本套教材在體系架構(gòu)上充分考慮到當(dāng)前我國在本科教育階段推廣雙語教學(xué)的進度安排，首先針對那些課程內(nèi)容國際化程度較高的學(xué)科進行雙語教材開發(fā)，在其專業(yè)模塊內(nèi)精心選擇各專業(yè)教材。這種安排既有利于我國教師摸索雙語教學(xué)的經(jīng)驗，使得雙語教學(xué)貼近現(xiàn)實教學(xué)的需要；也有利于我們收集關(guān)于雙語教學(xué)教材的建議，更好地推出后續(xù)的雙語教材及教輔材料。篇幅合理，價格相對較低。為適應(yīng)國內(nèi)雙語教學(xué)內(nèi)容和課時上的實際需要，本套教材進行了一定的刪減和改編，使總體篇幅更為合理；而采取低定價，則充分考慮到了學(xué)生實際的購買能力，從而使本套教材得以真正走近廣大讀者。提供強大的教學(xué)支持。依托國際大出版公司的力量，本套教材為教師提供了配套的教輔材料，如教師手冊、PowerPoint講義、試題庫等，并配有內(nèi)容極為豐富的網(wǎng)絡(luò)資源，從而使教學(xué)更為便利。

內(nèi)容概要

《審計學(xué)：一種整合方法》是美國最經(jīng)典的現(xiàn)代審計學(xué)教材之一，被公認(rèn)為系統(tǒng)學(xué)習(xí)和全面掌握現(xiàn)代西方特別是美國審計理論和實務(wù)的最佳圖書，被全球多所著名大學(xué)采用。該書由于首次提出并倡導(dǎo)“交易循環(huán)審計”的思想而備受審計理論界、教育界和實務(wù)界的推崇。在中國，該書曾受到我國已故著名會計學(xué)家楊時展先生的高度重視、推介和運用，并組織了最初的引介和翻譯工作。    第12版突出了以下特點：（1）將新的風(fēng)險評估準(zhǔn)則及與公司治理負(fù)責(zé)人溝通的準(zhǔn)則覆蓋全書的各個方面；（2）將美國《薩班斯一奧克斯利法案》中第404分部和公眾公司會計監(jiān)督委員會第2號審計準(zhǔn)則的基本要求貫穿全書；（3）繼續(xù)貫徹”交易循環(huán)審計”的思想；（4）注重舞弊審計在當(dāng)代審計學(xué)中的地位與作用，反映最新的舞弊審計技術(shù)發(fā)展；（5）繼續(xù)強調(diào)審計中最基本的概念在于，審計人員在考察某個特定審計環(huán)境時需要搜集的證據(jù)的性質(zhì)和數(shù)量；（6）對屬于非傳統(tǒng)審計業(yè)務(wù)內(nèi)容的其他鑒證業(yè)務(wù)，也給予了足夠的重視，    本書適合會計學(xué)高年級本科生、研究生、MBA、MPAcc以及有興趣的教師、研究人員使用或參考。中國人民大學(xué)出版社同時配套出版了該書的中文翻譯版。

作者簡介

阿爾文·A·阿倫斯（Alvin A．Arens）密歇根州立大學(xué)會計學(xué)院普華永道審計學(xué)教授．曾擔(dān)任美國會計學(xué)會（AAA）主席、美國注冊會計師協(xié)會（AICPA）審計準(zhǔn)則委員會委員。曾獲多項殊榮．包括AAA杰出教育家獎、AICPA杰出教育家獎、美國BetaAlpha Psi教授年度獎等。具有豐富的大學(xué)

書籍目錄

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 CyclePART4 Application of the Audit Process to Other CyclesPART5 Completing the Audit

章節(jié)摘錄

fore useful. For example, knowledge of a large misstatement in fixed assets might affecta user's willingness to loan money to a company if the assets were the collateral. A mis-statement of inventory does not mean that cash, accounts receivable, and other ele-ments of the financial statements, or the financial statements as a whole, are materiallyincorrect.To make materiality decisions when a condition requiring a departure from anunqualified report exists, the auditor must evaluate all effects on the financial state-ments. Assume that the auditor is unable to satisfy himself or herself whether inventoryis fairly stated in deciding on the appropriate type of opinion. Because of the effect of amisstatement in inventory on other accounts and on totals in the statements, the audi-tor needs to consider the materiality of the combined effect on inventory, total currentassets, total working capital, total assets, income taxes, income taxes payable, total cur-rent liabilities, cost of goods sold, net income before taxes, and net income after taxes.When the auditor concludes that a misstatement is material but does not over-shadow the financial statements as a whole, a qualified opinion （using "except for"） isappropriate.Amounts Are So Material or So Pervasive That Overall Fairness of the Statements Is inQuestion The highest level of materiality exists when users are likely to make incorrectdecisions if they rely on the overall financial statements. To return to the previousexample, if inventory is the largest balance on the financial statements, a large misstate-ment would probably be so material that the auditor's report should indicate the finan-cial statements taken as a whole cannot be considered fairly stated. When the highestlevel of materiality exists, the auditor must issue either a disclaimer of opinion or anadverse opinion, depending on which conditions exist.When determining whether an exception is highly material, the extent to which theexception affects different parts of the financial statements must be considered. This iscalled pervasiveness. A misclassification between cash and accounts receivable affectsonly those two accounts and is therefore not pervasive. On the other hand, failure torecord a material sale is highly pervasive because it affects sales, accounts receivable,income tax expense, accrued income taxes, and retained earnings, which in turn affectcurrent assets, total assets, current liabilities, total liabilities, owners' equity, gross mar-gin, and operating income.As misstatements become more pervasive, the likelihood of issuing an adverseopinion rather than a qualified opinion increases. For example, suppose the auditordecides a misclassification between cash and accounts receivable should result in aqualified opinion because it is material; the failure to record a sale of the same dollaramount may result in an adverse opinion because of pervasiveness.Regardless of the amount involved, a disclaimer of opinion must be issued if theauditor is determined to lack independence under the rules of the Code of ProfessionalConduct. This strict requirement reflects the importance of independence to auditors.Any deviation from the independence rule is therefore considered highly material.Table 3-1 summarizes the relationship between materiality and the type of opinionto be issued.In concept, the effect of materiality on the type of opinion to issue is straightforward. In application, deciding on actual materiality in a given situation is a difficult judg- ment. There are no simple, well-defined guidelines that enable auditors to decide when something is immaterial, material, or highly material. The evaluation of materiality also depends on whether the situation involves a failure to follow GAAP or a scope limitation. Materiality Decisions——Non-GAAP Condition When a client has failed to follow GAAP, the audit report will be unqualified, qualified opinion only, or adverse, depending on the materiality of the departure. Several aspects of materiality must be considered.Dollar Amounts Compared with a Base The primary concern in measuring material-ity when a client has failed to follow GAAP is usually the total dollar misstatement inthe accounts involved, compared with some base. A $10,000 misstatement might bematerial for a small company but not for a larger one. Therefore, misstatements mustbe compared with some measurement base before a decision can be made about themateriality of the failure to follow GAAP. Common bases include net income, totalassets, current assets, and working capital.For example, assume that the auditor believes there is a $100,000 overstatement ofinventory because of the client's failure to follow GAAP. Also assume recorded inventoryof $1 million, current assets of $3 million, and net income before taxes of $2 million. Inthis case, the auditor must evaluate the materiality of a misstatement of inventory of 10percent, current assets of 3.3 percent, and net income before taxes of 5 percent.To evaluate overall materiality, the auditor must also combine all unadjusted mis-statements and iudge whether there may be individually immaterial misstatementsthat, when combined, significantly affect the statements. In the inventory example justgiven, assume the auditor believes there is also an overstatement of $150,000 inaccounts receivable. The total effect on current assets is now 8.3 percent （$250,000divided by $3,000,000） and 12.5 percent on net income before taxes （$250,000 dividedby $2,000,000）.When comparing potential misstatements with a base, the auditor must carefullyconsider all accounts affected by a misstatement （pervasiveness）. For example, it isimportant not to overlook the effect of an understatement of inventory on cost of goodssold, income before taxes, income tax expense, and accrued income taxes payable.Measurability The dollar amount of some misstatements cannot be accurately mea-sured. For example, a client's unwillingness to disclose an existing lawsuit or the acqui-sition of a new company subsequent to the balance sheet date is difficult if not impos-sible to measure in terms of dollar amounts. The materiality question the auditor mustevaluate in such situations is the effect on statement users of the failure to make thedisclosure.Nature of the Item The decision of a user may also be affected by the kind of misstate-ment. The following may affect a user's decision and therefore the auditor's opinion ina different way than most misstatements:1.Transactions are illegal or fraudulent.2.An item may materially affect some future period, even though it is immaterial when only the current period is considered.3.An item has a "psychic" effect （for example, the item changes a small loss to asmall profit, maintains a trend of increasing earnings, or allows earnings to exceed analysts' expectations）.4.An item may be important in terms of possible consequences arising fromcontractual obligations （for example, the effect of failure to comply with a debt restriction may result in a material loan being called）.Ma~eriatity Decisions——Scope kirnitations Condi~i0n When there is a scope limitation inan audit, the audit report will be unqualified, qualified scope and opinion, or dis-claimer, depending on the materiality of the scope limitation. The auditor will considerthe same three factors included in the previous discussion about materiality decisionsfor failure to follow GAAP, but they will be considered differently. The size of potentialmisstatements, rather than known misstatements, is important in determiningwhether an unqualified report, a qualified report, or a disclaimer of opinion is appro-priate for a scope limitation. For example, if recorded accounts payable of $400,000was not audited, the auditor must evaluate the potential misstatement in accountspayable and decide how materially the financial statements could be affected. The per-vasiveness of these potential misstatements must also be considered.It is typically more difficult to evaluate the materiality of potential misstatementsresulting from a scope limitation than for failure to follow GAAP. Misstatementsresulting from failure to follow GAAP are known. Those resulting from scope limita-tions must usually be subjectively measured in terms of potential or likely misstate-ments. For example, a recorded accounts payable of $400,000 might be understated bymore than $1 million, which may affect several totals, including gross margin, netearnings, and total assets.

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