审计学

PART 1 The Auditing Profession 1 The Demand for Audit and Other Assurance Services 2 The CPA Profession 3 Audit Reports 4 Professional Ethics 5 Legal LiabilityPART 2 The Audit Process 6 Audit Responsibilities and Objectives 7 Audit Evidence 8 Audit Planning and Analytical Procedures 9 Materiality and Risk 10 Section 404 Audits of Internal Control and Control Risk 11 Overall Audit Plan and Audit ProgramPART 3 Application of the Audit Process to the Sales and Collection Cycle 12 Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions

PART 1 The Auditing Profession 1 The Demand for Audit and Other Assurance Services 2 The CPA Profession 3 Audit Reports 4 Professional Ethics 5 Legal LiabilityPART 2 The Audit Process 6 Audit Responsibilities and Objectives 7 Audit Evidence 8 Audit Planning and Analytical Procedures 9 Materiality and Risk 10 Section 404 Audits of Internal Control and Control Risk 11 Overall Audit Plan and Audit ProgramPART 3 Application of the Audit Process to the Sales and Collection Cycle 12 Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions 13 Audit Sampling for Tests of Controls and Substantive Tests of Transactions 14 Completing the Tests in the Sales and Collection Cycle: Accounts Receivable PART 4 ADolication of the Audit Process to Other Cycles 15 Audit of the Payroll and Personnel Cycle 16 Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable 17 Audit of the Inventory and Warehousing Cycle 18 Audit of the Capital Acquisition and Repayment Cycle 19 Audit of Cash BalancesPART 5 Completina the Audit 20 Completing the AuditAppendix Hillsburg Hardware Company 2004 Annual Report

《审计学：一种整合方法》是美国最经典的现代审计学教材之一，被公认为系统学习和全面掌握现代西方特别是美国审计理论和实务的最佳图书，为全球多所著名大学所采用。该书由于首次提出并倡导“切块审计”的思想而备受审计理论界、教育界和实务界的推崇。在中国，该书曾经受到我国已故著名会计学家杨时展先生的高度重视、推介和运用，并组织了最初的引介和翻译工作。中国人民大学出版社将陆续推出该书最新版的双语教学版(第 11版)和中文版(第12版)。 该书共分5个部分，第1部分主要介绍与审计职业有关的内容，涉及审计行业监管、审计报告类型、审计职业道德和审计师法律责任；第2部分主要介绍与审计程序相关的基本理论与实务，涉及审计责任划分、审计目标确定、审计证据收集与处理、审计重要性与审计风险控制、内部控制的测试与评价等：第3部分作为贯彻“切块审计”思想的核心内容，主要介绍销售与收款循环审计所涉及的审计程序和审计方法，包括抽样审计等；第4部分是交易循环审计方法在其他领域的运用；第5部分是审计完结阶段的主要内容，包括财务报表和内部控制审计中对所有审计测试的总结、对审计文件的复核、获取管理当局承诺书以及审计终结阶段的其他方面事项。 经过必要的删减后，呈现在读者面前的这个双语教学版内容精炼、篇幅适中，适合会计学高年级本科生、研究生、MPAcc、MBA以及有兴趣的教师、研究人员使用或参考。 原版配套教辅包括：英文PPT、教师指导手册，习题解答、题库及生成题库的软件等。网上还为广大读者提供了原版书中被删除的习题、部分整体章节，中英文对照的原版书目录等，有兴趣的读者可上网直接下载。