審計(jì)英語(yǔ)

內(nèi)容概要

　　為使會(huì)計(jì)專業(yè)人才更好地參與國(guó)際合作與國(guó)際競(jìng)爭(zhēng)，我們?cè)谡J(rèn)真總結(jié)多年教學(xué)經(jīng)驗(yàn)的基礎(chǔ)上，參考美國(guó)大學(xué)最新版本的審計(jì)學(xué)教材，追蹤審計(jì)發(fā)展的前沿和熱點(diǎn)問題，編寫了本教材?！敦?cái)經(jīng)英語(yǔ)系列叢書：審計(jì)英語(yǔ)》語(yǔ)言簡(jiǎn)練，內(nèi)容詳實(shí)，系統(tǒng)性和專業(yè)性較強(qiáng)，可作為大專院校的審計(jì)英語(yǔ)教材或?qū)徲?jì)學(xué)雙語(yǔ)教材，也可以作為相關(guān)專業(yè)人員的自學(xué)參考。　　本書中英文對(duì)照，并對(duì)審計(jì)專業(yè)詞匯及術(shù)語(yǔ)進(jìn)行了注釋，便于讀者在學(xué)習(xí)領(lǐng)會(huì)西方國(guó)家現(xiàn)代審計(jì)理論與方法的同時(shí)，熟悉并掌握與審計(jì)業(yè)務(wù)相關(guān)的專業(yè)詞匯和術(shù)語(yǔ)，為今后閱讀專業(yè)書籍和從事實(shí)務(wù)工作提供便利。

書籍目錄

CHAPTER1 AN INTRODUCTION TO AUDITING1 The demand for anditing2 Major auditing developments of the20 century3 Auditing,attestation,and assurance services4 Types of audits5 Types of auditors6 The public accounting profession7 Organizations that affect financial statement auditsCHAPTER2 AUDITEING STANDARDS1 GAAS2 The auditors'responsibility for detecting misstatements3 The auditors'report4 The attestation standards5 Quality control in CPA firms6 International accounting and auditing standardsCHAPTER3 RPOFESSIONAL ETHICS1 The nature of ethics2 The need for professional ethics3 The AICPA code of professional conduct4 Ethics for internal auditorsCHAPTER4 LDGAL LIALBILITY OF CPAS1 The major legal concepts that relate to CPAs'liability2 CPAs'liability to their clients under Common Law 3 Auditors'Common Law liability to third parties4 Liability to third parties under Statutory Law CHAPTER5 AUDIT EVIDENCE AND WORKING PAPERSCHAPTER6 PLANNING THE AUDITCHAPTER7 INTERNAL CONTROLCHAPTER8 CONSIDERATION OF INTERNAL CONTROL IN A COMPUTER ENVIRONMENTCHAPTER9 AUDIT SAMPLINGCHAPTER10 CASH AND FINANCIAL INVESTMENTSCHAPTER11 ACCOUNTS RECEIVABLE，NOTES RECEIVBLE，AND REVENUECHAPTER12 INVENTORIESCHAPTER13 PROPERTY，PLANT AND DQUIPMENTCHAPTER14 ACCOUNTS PAYABLE AND OTHER LIABILITIESCHAPTER15 DEBT AND EQUITY CAPITAL……

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