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简介
本书的主要目的是指导审计从业人员如何进行非公众持股商业企业的高效高质的审计工作。全书没有深奥难懂的术语,而是用易于读者阅读和理解的方式论述了审计的流程、方法和日常的审计管理,指出了审计领域中潜在的问题、风险和欺诈行为。
全书共22章,包括以下内容:
• 审计约定前期准备和审计计划
• 审计策略和所有的审计方法
• 审计风险和审计重要性
• 审计抽样
• 内部控制及控制风险评估
• 分析性程序
• 特殊审计领域内的潜在错误和舞弊
• 所有主要的审计领域:现金、投资和金融衍生产品、应收账款、存货、固定资产、其他资产、应
付账款、实际费用、债务、所得税、权益以及经营
• 工作表文件的最低要求
• 财务会计及报告披露事项
• 在审计各个不同阶段的一般审计程序
• 审计报告
本书附带一张光盘,内含各种清单、调查表、工作表、相关的信函样本、审计报告以及许多实用工具,方便读者使用。
目录
Our Peer Review Policy
Peer Review Letter
Preface
About the Author
Chapter 1:Pre-Engagement Activities
Chapter 2:Overall Audit Approach,Audit Program,and Workpapers
Chapter 3:Audit Planning
Chapter 4:Audit Risk and Materiality
Chapter 5:Internal Control
Chapter 6:Extent of Audit Procedures and Sampling
Chapter 7:Analytical Procedures
Chapter 8:Cash
Chapter 9:Investments in Securities,Derivative Instruments,and Hedging Acivities
Chapter 10:Accounts Receivable and Sales
Chapter 11:Inventory
Chapter 12:Property,Plant,and Equipment
Chapter 13:Prepaid Expenses,Deferred Charges,Intangibles,and Other Assets
Chapter 14:Accounts Payable and Purchases
Chapter 15:Payrolls and Other Liabilities
Chapter 16:Income Taxes
Chapter 17:Debt Obligations
Chapter 18:Equity
Chapter 19:Revenue and Expenses
Chapter 20:General Audit Procedures
Chapter 21:Concluding the Procedures
Chapter 22:Concluding the Audit
Chapter 23:Auditor's Reports
Accounting Resources on the Web
Cross-Reference to Original Pronouncements
IndeX
About the CE-ROM
CD-ROM Instructions
CD-ROM Contents
……
Peer Review Letter
Preface
About the Author
Chapter 1:Pre-Engagement Activities
Chapter 2:Overall Audit Approach,Audit Program,and Workpapers
Chapter 3:Audit Planning
Chapter 4:Audit Risk and Materiality
Chapter 5:Internal Control
Chapter 6:Extent of Audit Procedures and Sampling
Chapter 7:Analytical Procedures
Chapter 8:Cash
Chapter 9:Investments in Securities,Derivative Instruments,and Hedging Acivities
Chapter 10:Accounts Receivable and Sales
Chapter 11:Inventory
Chapter 12:Property,Plant,and Equipment
Chapter 13:Prepaid Expenses,Deferred Charges,Intangibles,and Other Assets
Chapter 14:Accounts Payable and Purchases
Chapter 15:Payrolls and Other Liabilities
Chapter 16:Income Taxes
Chapter 17:Debt Obligations
Chapter 18:Equity
Chapter 19:Revenue and Expenses
Chapter 20:General Audit Procedures
Chapter 21:Concluding the Procedures
Chapter 22:Concluding the Audit
Chapter 23:Auditor's Reports
Accounting Resources on the Web
Cross-Reference to Original Pronouncements
IndeX
About the CE-ROM
CD-ROM Instructions
CD-ROM Contents
……
Miller audit procedures /
- 名称
- 类型
- 大小
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