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简介
为使会计专业人才更好地参与国际合作与国际竞争，我们在认真总结多年教学经验的基础上，参考美国大学最新版本的审计学教材，追踪审计发展的前沿和热点问题，编写了本教材。本书语言简练，内容详实，系统性和专业性较强，可作为大专院校的审计英语教材或审计学双语教材，也可以作为相关专业人员的自学参考。.
本书中英文对照，并对审计专业词汇及术语进行了注释，便于读者在学习领会西方国家现代审计理论与方法的同时，熟悉并掌握与审计业务相关的专业词汇和术语，为今后阅读专业书籍和从事实务工作提供便利。...
目录
chapter 1 an introduction to auditing.
1-1 the demand for anditing
1-2 major auditing developments of the20 century
1-3 auditing,attestation,and assurance services
1-4 types of audits
1-5 types of auditors
1-6 the public accounting profession
1-7 organizations that affect financial statement audits
key words, phrases and special terms
chapter 2 auditeing standards
2-1 gaas
2-2 the auditors'responsibility for detecting misstatements
2-3 the auditors'report
2-4 the attestation standards
2-5 quality control in cpa firms
2-6 international accounting and auditing standards
key words, phrases and special terms
chapter 3 rpofessional ethics
3-1 the nature of ethics
3-2 the need for professional ethics
.3-3 the aicpa code of professional conduct
3-4 ethics for internal auditors
key words, phrases and special terms
chapter 4 ldgal lialbility of cpas
4-1 the major legal concepts that relate to cpas'liability
4-2 cpas'liability to their clients under common law
4-3 auditors'common law liability to third parties
4-4 liability to third parties under statutory law
key words, phrases and special terms
chapter 5 audit evidence and working papers
5-1 the relationship of audit risk to evidence "'
5-2 audit evidence
5-3 audit procedures
5-4 working papers
key words, phrases and special terms
chapter 6 planning the audit
6-1 obtaining clients
6-2 audit planning
6-3 designing audit programs
6-4 audit process
key words, phrases and special terms
chapter 7 internal control
7-1 the meaning of internal control
7-2 the control environment
7-3 risk assessment
7-4 the accounting information and communication system
7-5 control activities
7-6 monitoring
7-7 limitations of internal control
7-8 the auditors' consideration of internal control
key words, phrases and special terms..
chapter 8 consideration of internal control in a computer environment
8-1 nature of computer systems
8-2 internal control in a computer environment
8-3 the auditors' consideration of internal control in a computer environment
8-4 substantive testing with computers
key words, phrases and special terms
chapter 9 audit sampling
9-1 comparison of statistical and nonstatistical sampling
9-2 audit sampling for tests of controls
9-3 attributes sampling
9-4 audit sampling for substantive tests
key words, phrases and special terms
chapter 10 cash and financial investments
10-1 cash
10-2 audit program for cash
10-3 financial investments
10-4 audit program for financial investments
key words, phrases and special terms
chapter 11 accounts receivable, notes receivable ,and revenue
11-1 receivables and revenue
11-2 audit program for receivables and revenue
key words, phrases and special terms
chapter 12 inventories
12-1 inventories and cost of goods sold
12-2 audit program for inventories and cost of goods sold
key words, phrases and special terms
chapter 13 property, plant and equipment
13-1 property, plant and equipment
13-2 audit program for property,plant,and equipment
13-3 depreciation
13-4 examination of natural resources
13-5 examination of intangible assets
key words, phrases and special terms
chapter 14 accounts payable and other liabilities
14-1 accounts payable
14-2 audit program for accounts payable
14-3 other current liabilities
key words, phrases and special terms
chapter 15 debt and equity capital
15-1 interest-bearing debt
15-2 audit program for interest-bearing debt
15-3 equity capital
15-4 audit program for capital stock
15-5 audit of sole proprietorships and partnerships
key words, phrases and special terms
chapter 16 auditing revenues and expenses
16-1 the objectives for the audit of revenues and expenses
16-2 revenue
16-3 expenses
16-4 the audit of payroll
16-5 completing the audit
16-6 evaluating audit findings
16-7 post-audit responsibilities
key words, phrases and special terms
chapter 17 auditors' reports
17-1 the auditors' standard report
17-2 expression of an opinion
17-3 summary of auditors' reports
key words,phrases and special terms
chapter 18 other assurance services
18-1 assurance services
18-2 attestation standards
18-3 assurance service examples
key words, phrases and special terms
chapter 19 internal, operational, and compliance auditing
19-1 internal auditing
19-2 operational auditing
19-3 compliance auditing
key words, phrases and special terms
bibliography...
1-1 the demand for anditing
1-2 major auditing developments of the20 century
1-3 auditing,attestation,and assurance services
1-4 types of audits
1-5 types of auditors
1-6 the public accounting profession
1-7 organizations that affect financial statement audits
key words, phrases and special terms
chapter 2 auditeing standards
2-1 gaas
2-2 the auditors'responsibility for detecting misstatements
2-3 the auditors'report
2-4 the attestation standards
2-5 quality control in cpa firms
2-6 international accounting and auditing standards
key words, phrases and special terms
chapter 3 rpofessional ethics
3-1 the nature of ethics
3-2 the need for professional ethics
.3-3 the aicpa code of professional conduct
3-4 ethics for internal auditors
key words, phrases and special terms
chapter 4 ldgal lialbility of cpas
4-1 the major legal concepts that relate to cpas'liability
4-2 cpas'liability to their clients under common law
4-3 auditors'common law liability to third parties
4-4 liability to third parties under statutory law
key words, phrases and special terms
chapter 5 audit evidence and working papers
5-1 the relationship of audit risk to evidence "'
5-2 audit evidence
5-3 audit procedures
5-4 working papers
key words, phrases and special terms
chapter 6 planning the audit
6-1 obtaining clients
6-2 audit planning
6-3 designing audit programs
6-4 audit process
key words, phrases and special terms
chapter 7 internal control
7-1 the meaning of internal control
7-2 the control environment
7-3 risk assessment
7-4 the accounting information and communication system
7-5 control activities
7-6 monitoring
7-7 limitations of internal control
7-8 the auditors' consideration of internal control
key words, phrases and special terms..
chapter 8 consideration of internal control in a computer environment
8-1 nature of computer systems
8-2 internal control in a computer environment
8-3 the auditors' consideration of internal control in a computer environment
8-4 substantive testing with computers
key words, phrases and special terms
chapter 9 audit sampling
9-1 comparison of statistical and nonstatistical sampling
9-2 audit sampling for tests of controls
9-3 attributes sampling
9-4 audit sampling for substantive tests
key words, phrases and special terms
chapter 10 cash and financial investments
10-1 cash
10-2 audit program for cash
10-3 financial investments
10-4 audit program for financial investments
key words, phrases and special terms
chapter 11 accounts receivable, notes receivable ,and revenue
11-1 receivables and revenue
11-2 audit program for receivables and revenue
key words, phrases and special terms
chapter 12 inventories
12-1 inventories and cost of goods sold
12-2 audit program for inventories and cost of goods sold
key words, phrases and special terms
chapter 13 property, plant and equipment
13-1 property, plant and equipment
13-2 audit program for property,plant,and equipment
13-3 depreciation
13-4 examination of natural resources
13-5 examination of intangible assets
key words, phrases and special terms
chapter 14 accounts payable and other liabilities
14-1 accounts payable
14-2 audit program for accounts payable
14-3 other current liabilities
key words, phrases and special terms
chapter 15 debt and equity capital
15-1 interest-bearing debt
15-2 audit program for interest-bearing debt
15-3 equity capital
15-4 audit program for capital stock
15-5 audit of sole proprietorships and partnerships
key words, phrases and special terms
chapter 16 auditing revenues and expenses
16-1 the objectives for the audit of revenues and expenses
16-2 revenue
16-3 expenses
16-4 the audit of payroll
16-5 completing the audit
16-6 evaluating audit findings
16-7 post-audit responsibilities
key words, phrases and special terms
chapter 17 auditors' reports
17-1 the auditors' standard report
17-2 expression of an opinion
17-3 summary of auditors' reports
key words,phrases and special terms
chapter 18 other assurance services
18-1 assurance services
18-2 attestation standards
18-3 assurance service examples
key words, phrases and special terms
chapter 19 internal, operational, and compliance auditing
19-1 internal auditing
19-2 operational auditing
19-3 compliance auditing
key words, phrases and special terms
bibliography...
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