Auditing:Concepts for a Changing Environment
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作 者：(美)Larry E.Rittenberg，(美)Bradley J.Schwieger著
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ISBN：9787301059609
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简介
2001年12月10日中国加入了世界贸易组织，从此，中国将进一步加大与世界各国的政治、
经济、文化各方面的交流和合作，这一切都注定中冈将在未来世界经济发展中书写重要的一笔。
然而，中闽经济的发展正面临着前所未有的人才考验，在许多领域都面临着人才匮乏的现
象，杵別是厂解国际贸易规则、能够适应国际竞争需要的国际管理人才，更是中国在未来国际竞争中所必需的人才。因此，制定和实施人才战略，培养并造就大批优秀人才，是我们在新一轮国际竞争中赢得主动的关键。
工商管理硕士(MBA)，1910年首创于美国哈佛大学，随后MBA历经百年风雨不断完善，取得了令世人瞩目的成绩。如今，美国MBA教育已经力世界企业界所熟知，受到社会的广泛承认和高度评价。中国的MBA教育虽起步较晚，但在过去10年里，中国的MBA教育事业发展非常迅速，也取得了相当显著的成绩。现在国内已经有50多所高等院校可以授予MBA学位，为社会培养了3000多名MBA毕业生，并有在读学员2万多人。
目前，国内的MBA教育市场呈现一片繁荣景象，但繁荣的背后却隐藏着种种亟待解决的问
题。其中很大一部分问题的成因是因为目前我国高校使用的教材内容陈旧，与国外名校的名牌
教材差距较大，在教学内容、体系上也缺乏与一流大学的沟通。为适应经济全球化，国家教育管理部门曾要求各高校大力推广使用外语讲授公共课和专业课，特别是在我国加入WTO后急需的上百万人才中，对MBA人员的需求更是占1／3之多，所以，大力开展双语教学，适当引进和借鉴国外名牌大学的原版教材，是加快中国MBA教育步伐，使之走向国际化的一条捷径。
目前，国内市场上国外引进版教材也是新旧奸坏参差不齐，这就需要读者进行仔细的甄别。
对于国外原版教材的使用，在这里我们要提几点看法。国外每年出版的教材多达几万种，如果不了解国外的教材市场，不了解国外原版教材的品质就可能找不到真正适合教学和学习的好的教材。对于不太了解外版教材的国内读者来说，选择教材要把握以下几点，即：选择国外最新出版的书；选择名校、名作者的书；选择再版多次并且非常流行的书。综合以上几点来看，目前国内市场上真正出新、出好、出精的MBA教材还是不多的。基于以上认识，北京大学出版社推出了《当代全美MBA经典教材书系(英文影印版)》，本套丛书的筛选正是本着以上提到的几点原则。即：出新、出好、出精。经过北京大学及国内其他著名高校的知名学者的精心挑选，本套丛书汇集了美国管理学界各个学科领域专家的权威巨著，称得上是一套优中选精的丛书。本套丛书现在已经推出了MBA主干课程、会计专业、金融专业课程教程三个系列，共45个品种。以后，我们还将陆续推出更多专业的英文影印版书籍。
目录
Chapter 1: Assurance Services
Introduction
A. Need for Assurance
Potential Bias in Providing Information
Remoteness of Users
Complexity
Need for Assurance Regarding Information and Operations
B. The Special Role of Financial Statement Audits
Auditing Defined
The Need for Unbiased Reporting
Requirements to Enter the Public Accounting Profession
C. The Providers of Assurance Services
The Public Accounting Profession
The Internal Audit Profession
Governmental Auditing Profession
D. Other Professional and Regulatory Organizations
The American Institute of Certified Public Accountants
State Boards of Accountancy
The Securities and Exchange Commission
The Institute of Internal Auditors
The U.S. General Accounting Office
The Court System
Summary
Significant Terms
eview Questions
Multiple-Choice Questions
Discussion and Research Questions
Cases
Chapter 2: Corporate Governance, Serving Client and Public Interests, and Audit Professionalism
A. Corporate Governance: Serving Client and Public Interests
Roles of Interested Parties
Who Is the Audit Client?
Audit Committees
Serving the Public's Interests
Assuring Quality
Framework for Quality
B. Maintaining Professionalism: Standards
Need for Professional Standards
Generally Accepted Auditing Standards
Standards for Other Audit Engagements
C. Maintaining Professionalism: Ethical Framework
Importance of Ethical Conduct
AICPA Code of Professional Conduct
Ethical Theories: Resolving Issues That Are Not Black or White 60 An Ethical Framework
D. Maintaining Professionalism: Ensuring Quality
Quality Control Standards and External Peer Reviews
Internal Peer Review Programs
Summary
Significant Terms
Review Questions
Multiple-Choice Questions
Discussion and Research Questions
Cases
Chapter 3: The Audit Process
A. Overview of Audit Process
Developing an Understanding with the Client
The Audit Process
B. Materiality and Audit Risk
Overall Materiality versus Individual Account Materiality
Materiality Approaches
Risk of Material Misstatement
Risk Concepts
The Profession's Audit Risk Model: Practice Implications
Illustration of the Audit Risk Model
Limitations of the Audit Risk Model
C. Management Assertions
Financial Statement Assertions
Assertions for Other Assurance Services
D. Audit Evidence and Procedures
Relevance
Persuasiveness
Sufficiency
Relationship Among Audit Procedures and Assertions
Examples of Audit Programs
Summary
Significant Terms
Review Questions
Multiple-Choice Questions
Discussion and Research Questions
Chapter 4: Understanding Business Risk: A Framework for Audit Planning
Chapter 5: Evaluating the Integrity and Effectiveness of the Client's Control Systems
Chapter 6: Computer-Based Processing: Developing an Audit Assessment Approach
Chapter 7: Direct Tests of Account Balances
Chapter 8: Auditing Computerized Information Systems
A. Computer Audit Took to Test Computer Processing
Overview of a Comprehensive Approach to Computerized Data Processing
Introduction
A. Need for Assurance
Potential Bias in Providing Information
Remoteness of Users
Complexity
Need for Assurance Regarding Information and Operations
B. The Special Role of Financial Statement Audits
Auditing Defined
The Need for Unbiased Reporting
Requirements to Enter the Public Accounting Profession
C. The Providers of Assurance Services
The Public Accounting Profession
The Internal Audit Profession
Governmental Auditing Profession
D. Other Professional and Regulatory Organizations
The American Institute of Certified Public Accountants
State Boards of Accountancy
The Securities and Exchange Commission
The Institute of Internal Auditors
The U.S. General Accounting Office
The Court System
Summary
Significant Terms
eview Questions
Multiple-Choice Questions
Discussion and Research Questions
Cases
Chapter 2: Corporate Governance, Serving Client and Public Interests, and Audit Professionalism
A. Corporate Governance: Serving Client and Public Interests
Roles of Interested Parties
Who Is the Audit Client?
Audit Committees
Serving the Public's Interests
Assuring Quality
Framework for Quality
B. Maintaining Professionalism: Standards
Need for Professional Standards
Generally Accepted Auditing Standards
Standards for Other Audit Engagements
C. Maintaining Professionalism: Ethical Framework
Importance of Ethical Conduct
AICPA Code of Professional Conduct
Ethical Theories: Resolving Issues That Are Not Black or White 60 An Ethical Framework
D. Maintaining Professionalism: Ensuring Quality
Quality Control Standards and External Peer Reviews
Internal Peer Review Programs
Summary
Significant Terms
Review Questions
Multiple-Choice Questions
Discussion and Research Questions
Cases
Chapter 3: The Audit Process
A. Overview of Audit Process
Developing an Understanding with the Client
The Audit Process
B. Materiality and Audit Risk
Overall Materiality versus Individual Account Materiality
Materiality Approaches
Risk of Material Misstatement
Risk Concepts
The Profession's Audit Risk Model: Practice Implications
Illustration of the Audit Risk Model
Limitations of the Audit Risk Model
C. Management Assertions
Financial Statement Assertions
Assertions for Other Assurance Services
D. Audit Evidence and Procedures
Relevance
Persuasiveness
Sufficiency
Relationship Among Audit Procedures and Assertions
Examples of Audit Programs
Summary
Significant Terms
Review Questions
Multiple-Choice Questions
Discussion and Research Questions
Chapter 4: Understanding Business Risk: A Framework for Audit Planning
Chapter 5: Evaluating the Integrity and Effectiveness of the Client's Control Systems
Chapter 6: Computer-Based Processing: Developing an Audit Assessment Approach
Chapter 7: Direct Tests of Account Balances
Chapter 8: Auditing Computerized Information Systems
A. Computer Audit Took to Test Computer Processing
Overview of a Comprehensive Approach to Computerized Data Processing
Auditing:Concepts for a Changing Environment
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