审计学一种整合方法(第12版)

商家名称	信用等级	购买信息	订购本书
		审计学一种整合方法(第12版)
		审计学一种整合方法(第12版)

基本信息·出版社：中国人民大学出版社
·页码：536 页
·出版日期：2009年04月
·ISBN：7300103863/9787300103860
·条形码：9787300103860
·版本：第12版
·装帧：平装
·开本：16
·正文语种：中文/英语
·丛书名：教育部高校工商管理类教学指导委员会双语教学推荐教材，工商管理经典教材·会计与财务系列
·外文书名：Auditing And Assurance Services An Intigrated Approach(Twelfth Edition)

内容简介 《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，被全球多所著名大学采用。该书由于首次提出并倡导“交易循环审计”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。第12版突出了以下特点：(1)将新的风险评估准则及与公司治理负责人沟通的准则覆盖全书的各个方面；(2)将美国《萨班斯一奥克斯利法案》中第404分部和公众公司会计监督委员会第2号审计准则的基本要求贯穿全书；(3)继续贯彻“交易循环审计”的思想；(4)注重舞弊审计在当代审计学中的地位与作用，反映最新的舞弊审计技术发展；(5)继续强调审计中最基本的概念在于，审计人员在考察某个特定审计环境时需要搜集的证据的性质和数量：(6)对属于非传统审计业务内容的其他鉴证业务，也给予了足够的重视。
《审计学一种整合方法》适合会计学高年级本科生、研究生、MBA、MPAcc以及有兴趣的教师、研究人员使用或参考。中国人民大学出版社同时配套出版了该书的中文翻译版。
编辑推荐 《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，该书由于首次提出并倡导“交易循环审计”的思想而备受审计理论界、教育界和实务界的推崇。这本最新修订的第12版突出了以下特点：(1)将新的风险评估准则及与公司治理负责人沟通的准则覆盖全书的各个方面；(2)将美国《萨班斯一奥克斯利法案》中第404分部和公众公司会计监督委员会第2号审计准则的基本要求贯穿全书；(3)继续贯彻“交易循环审计”的思想；(4)注重舞弊审计在当代审计学中的地位与作用，反映最新的舞弊审计技术发展；(5)继续强调审计中最基本的概念在于，审计人员。
目录
PART 1 The Auditing Profession
The Demand for Audit and Other Assurance Services
Learning Objectives
Nature of Auditing
Distinction Between Auditing and Accounting
Economic Demand for Auditing
Assurance Services
Types of Audits
Types of Auditors
Certified Public Accountant
The CPA Profession
Learning Objectives
Certified Public Accounting Firms
Activities of CPA Firms
Structure of CPA Firms
Sarbanes-Oxley Act and Public Company Accounting Oversight Board
Securities and Exchange Commission
American Institute of Certified Public Accountants (AICPA)
Generally Accepted Auditing Standards
Statements on Auditing Standards
International Standards on Auditing
Quality Control
Audit Reports
Learning Objectives
Standard Unqualified Audit Report
Combined Reports on Financial Statements and Internal Control Over Financial Reporting Under Section 404 of the Sarbanes-Oxley Act
Unqualified Audit Report with Explanatory Paragraph or Modified Wording
Departures from an Unqualified Audit Report
Materiality
Discussion of Conditions Requiring a Departure
Auditor's Decision Process for Audit Reports
Impact of E-Commerce on Audit Reporting
Professional Ethics
Learning Objectives
What Are Ethics?
Ethical Dilemmas
Special Need for Ethical Conduct in Professions
Code of Professional Conduct
Independence
Independence Rule of Conduct and Interpretations
Other Rules of Conduct
Enforcement
Legal Liability
Learning Objectives
Changed Legal Environment
Distinguishing Business Failure, Audit Failure, and Audit Risk
Legal Concepts Affecting Liability
Liability to Clients
Liability to Third Parties Under Common Law
Civil Liability Under the Federal Securities Laws
Criminal Liability
The Profession's Response to Legal Liability
Protecting Individual CPAs from Legal Liability

PART 2 The Audit Process
Audit Responsibilities end Objectives
Learning Objectives
Objective of Conducting an Audit of Financial Statements
Management's Responsibilities
Auditor's Responsibilities
Financial Statement Cycles
Setting Audit Objectives
Management Assertions
Transaction-Related Audit Objectives
Balance-Related Audit Objectives
Presentation and Disclosure-Related Audit Objectives
How Audit Objectives Are Met
Audit Evidence
Learning Objectives
Nature of Evidence
Audit Evidence Decisions
Persuasiveness of Evidence
Types of Audit Evidence
Audit Documentation
Audit Planning and Analytical Procedures
Learning Objectives
Planning
Accept Client and Perform Initial Audit Planning
Understand the Client's Business and Industry
Assess Client Business Risk
Perform Preliminary Analytical Procedures
Summary of the Parts of Audit Planning
Analytical Procedures
Five Types of Analytical Procedures
Common Financial Ratios
Muteriality and Risk
Learning Objectives
Materiality
Set Preliminary Judgment about Materiality
Allocate Preliminary Judgment about Materiality to Segments(Tolerable Misstatement)
Estimate Misstatement and Compare with Preliminary Judgment
Risk
Types of Risks
Assessing Acceptable Audit Risk
Assessing Inherent Risk
Relationship of Risks to Evidence and Factors Influencing Risks
Evaluating Results
Section 404 Audits of internal Control and Control Risk
Learning Objectives
Internal Control Objectives
Management and Auditor Responsibilities for Internal Control
COSO Components of Internal Control
Obtain and Document Understanding of Internal Control
Assess Control Risk
Tests of Controls
Decide Planned Detection Risk and Design Substantive Tests
Section 404 Reporting on Internal Control
Evaluating, Reporting, and Testing Internal Control for Nonpublic Companies
Overall Audit Plan and Audit Program
Learning Objectives
Types of Tests
Selecting Which Types of Tests to Perform
Impact of Information Technology on Audit Testing
Evidence Mix
Design of the Audit Program

PART 3 Application of the Audit Process to the Sales and Collection Cycle
Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions
Learning Objectives
Accounts and Classes of Transactions in the Sales and Collection Cycle
Business Functions in the Cycle and Related Documents and Records
Methodology for Designing Tests of Controls and Substantive Tests of Transactions for Sales
Sales Returns and Allowances
Methodology for Designing Tests of Controls and Substantive Tests of Transactions for Cash Receipts
Audit Tests for the Write-off of Uncollectible Accounts
Additional Internal Controls over Account Balances and Presentation and Disclosure ,
Effect of Results of Tests of Controls and Substantive Tests of Transactions
Audit Sampling for Tests of Controls and Substantive Tests of Transactions
Learning Objectives
Representative Samples
Statistical Versus Nonstatistical Sampling and Probabilistic Versus Nonprobabilistic Sample Selection
Nonprobabilistic Sample Selection Methods
Probabilistic Sample Selection Methods
Sampling for Exception Rates
Application of Nonstatistical Audit Sampling
Statistical Audit Sampling
Sampling Distribution
Application of Attributes Sampling
Completing the Tests in the Sales and Collection Cycle: Accounts Receivable
Learning Objectives
Methodology for Designing Tests of Details of Balances
Designing Tests of Details of Balances
Confirmation of Accounts Receivable
Developing Tests of Details Audit Program

PART 4 Application of the Audit Process to Other Cycles
Audit of the Payroll and Personnel Cycle
Learning Objectives
Accounts and Transactions in the Payroll and Personnel Cycle
Business Functions in the Cycle and Related Documents and Records
Methodology for Designing Tests of Controls and Substantive Tests of Transactions
Methodology for Designing Tests of Details of Balances
Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable
Learning Objectives
Accounts and Classes of Transactions in the Acquisition and Payment Cycle
Business Functions in the Cycle and Related Documents and Records
How E-Commerce Affects the Acquisition and Payment Cycle
Methodology for Designing Tests of Controls and Substantive Tests of Transactions
Methodology for Designing Tests of Details of Balances for Accounts Payable
Audit of the Inventory and Warehousing Cycle
Learning Objectives
Business Functions in the Cycle and Related Documents and Records
How E-Commerce Affects Inventory Management
Parts of the Audit of Inventory
Audit of Cost Accounting
Analytical Procedures
Methodology for Designing Tests of Details of Balances
Physical Observation of Inventory
Audit of Pricing and Compilation
Integration of the Tests
Audit of the Capital Acquisition and Repayment Cycle
Leamlng Objectives
Accounts in the Cycle
Notes Payable
Owners' Equity
Audit of Cash Balances
Learning Objectives
Cash in the Bank and Transaction Cycles
Types of Cash Accounts
Audit of the General Cash Account
Fraud-Oriented Procedures
Audit of the Imprest Payroll Bank Account
Audit of Imprest Petty Cash

PART 5 Completing the Audit
Completing the Audit
Learning Objectives
Perform Additional Tests for Presentation and Disclosure
Review for Contingent Liabilities and Commitments
Review for Subsequent Events
Final Evidence Accumulation
Evaluate Results
Issue the Audit Report
Communicate with the Audit Committee and Management
Subsequent Discovery of Facts
Appendix:Hillsburg Hardware Company 2007 Annual Report
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双语教学在我国主要指汉语和国际通用的英语教学。事实上，双语教学在我国教育界已经不是一个陌生的词汇了，以双语教学为主的科研课题也已列入国家“十五”规划的重点课题。但从另一方面来看，双语教学从其诞生的那天起就被包围在人们的赞成与反对声中。如今，依然是有人赞成有人反对，但不论是赞成居多还是反对占上，双语教学的规模和影响都在原有的基础上不断扩大，且呈大发展之势。一些率先进行双语教学的院校在实践中积累了经验，不断加以改进；一些待进入者也在模仿中学习，并静待时机成熟时加入这一行列。由于我国长期缺乏讲第二语言（包括英语）的环境，开展双语教学面临特殊的困难，因此，选用合适的教材就成为双语教学成功与否的一个重要问题。我们认为，双语教学从一开始就应该使用原版的各类学科的教材，而不是由本土教师自编的教材，从而可以避免中国式英语问题，保证语言的原汁原味。各院校除应执行国家颁布的教学大纲和课程标准外，还应根据双语教学的特点和需要，适当调整教学课时的设置，合理选择优秀的、合适的双语教材。
顺应这样一种大的教育发展趋势，中国人民大学出版社同众多国际知名的大出版公司，如麦格劳一希尔出版公司、培生教育出版公司等合作，面向大学本科生层次，遴选了一批国外最优秀的管理类原版教材，涉及专业基础课，人力资源管理、市场营销及国际化管理等专业方向课，并广泛听取有着丰富的双语一线教学经验的教师的建议和意见，对原版教材进行了适当的改编，删减了一些不适合我国国情和不适合教学的内容；另一方面，根据教育部对双语教学教材篇幅合理、定价低的要求，我们更是努力区别于目前市场上形形色色的各类英文版、英文影印版的大部头，将目标受众锁定在大学本科生层次。本套教材尤其突出了以下一些特点：
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文摘 fore useful. For example, knowledge of a large misstatement in fixed assets might affecta user's willingness to loan money to a company if the assets were the collateral. A mis-statement of inventory does not mean that cash, accounts receivable, and other ele-ments of the financial statements, or the financial statements as a whole, are materiallyincorrect.
To make materiality decisions when a condition requiring a departure from anunqualified report exists, the auditor must evaluate all effects on the financial state-ments. Assume that the auditor is unable to satisfy himself or herself whether inventoryis fairly stated in deciding on the appropriate type of opinion. Because of the effect of amisstatement in inventory on other accounts and on totals in the statements, the audi-tor needs to consider the materiality of the combined effect on inventory, total currentassets, total working capital, total assets, income taxes, income taxes payable, total cur-rent liabilities, cost of goods sold, net income before taxes, and net income after taxes.
When the auditor concludes that a misstatement is material but does not over-shadow the financial statements as a whole, a qualified opinion （using "except for"） isappropriate.Amounts Are So Material or So Pervasive That Overall Fairness of the Statements Is inQuestion The highest level of materiality exists when users are likely to make incorrectdecisions if they rely on the overall financial statements. To return to the previousexample, if inventory is the largest balance on the financial statements, a large misstate-ment would probably be so material that the auditor's report should indicate the finan-cial statements taken as a whole cannot be considered fairly stated. When the highestlevel of materiality exists, the auditor must issue either a disclaimer of opinion or anadverse opinion, depending on which conditions exist.
When determining whether an exception is highly material, the extent to which theexception
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