审计学：一种整合方法

图书标准信息

• 作者 阿尔文·A·阿伦斯 著；雷光勇 编
• 出版社 中国人民大学出版社
• 出版时间 2009-04
• 版次 12
• ISBN 9787300103860
• 定价 52.00元
• 装帧 平装
• 开本 16开
• 纸张 胶版纸
• 页数 536页
• 字数 1049千字
• 正文语种 简体中文，英语
• 原版书名 Auditing and Assurance Services : An Integrated Approach

【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。

【作者简介】

阿尔文·A·阿伦斯（AlvinA．Arens）密歇根州立大学会计学院普华永道审计学教授．曾担任美国会计学会（AAA）主席、美国注册会计师协会（AICPA）审计准则委员会委员。曾获多项殊荣．包括AAA杰出教育家奖、AICPA杰出教育家奖、美国BetaAlphaPsi教授年度奖等。具有丰富的大学审计教学和注册会计师执业经验。

【目录】

PART1TheAuditingProfession
TheDemandforAuditandOtherAssuranceServices
LearningObjectives
NatureofAuditing
DistinctionBetweenAuditingandAccounting
EconomicDemandforAuditing
AssuranceServices
TypesofAudits
TypesofAuditors
CertifiedPublicAccountant
TheCPAProfession
LearningObjectives
CertifiedPublicAccountingFirms
ActivitiesofCPAFirms
StructureofCPAFirms
Sarbanes-OxleyActandPublicCompanyAccountingOversightBoard
SecuritiesandExchangeCommission
AmericanInstituteofCertifiedPublicAccountants(AICPA)
GenerallyAcceptedAuditingStandards
StatementsonAuditingStandards
InternationalStandardsonAuditing
QualityControl
AuditReports
LearningObjectives
StandardUnqualifiedAuditReport
CombinedReportsonFinancialStatementsandInternalControlOverFinancialReportingUnderSection404oftheSarbanes-OxleyAct
UnqualifiedAuditReportwithExplanatoryParagraphorModifiedWording
DeparturesfromanUnqualifiedAuditReport
Materiality
DiscussionofConditionsRequiringaDeparture
AuditorsDecisionProcessforAuditReports
ImpactofE-CommerceonAuditReporting
ProfessionalEthics
LearningObjectives
WhatAreEthics?
EthicalDilemmas
SpecialNeedforEthicalConductinProfessions
CodeofProfessionalConduct
Independence
IndependenceRuleofConductandInterpretations
OtherRulesofConduct
Enforcement
LegalLiability
LearningObjectives
ChangedLegalEnvironment
DistinguishingBusinessFailure,AuditFailure,andAuditRisk
LegalConceptsAffectingLiability
LiabilitytoClients
LiabilitytoThirdPartiesUnderCommonLaw
CivilLiabilityUndertheFederalSecuritiesLaws
CriminalLiability
TheProfessionsResponsetoLegalLiability
ProtectingIndividualCPAsfromLegalLiability

PART2TheAuditProcess
AuditResponsibilitiesendObjectives
LearningObjectives
ObjectiveofConductinganAuditofFinancialStatements
ManagementsResponsibilities
AuditorsResponsibilities
FinancialStatementCycles
SettingAuditObjectives
ManagementAssertions
Transaction-RelatedAuditObjectives
Balance-RelatedAuditObjectives
PresentationandDisclosure-RelatedAuditObjectives
HowAuditObjectivesAreMet
AuditEvidence
LearningObjectives
NatureofEvidence
AuditEvidenceDecisions
PersuasivenessofEvidence
TypesofAuditEvidence
AuditDocumentation
AuditPlanningandAnalyticalProcedures
LearningObjectives
Planning
AcceptClientandPerformInitialAuditPlanning
UnderstandtheClientsBusinessandIndustry
AssessClientBusinessRisk
PerformPreliminaryAnalyticalProcedures
SummaryofthePartsofAuditPlanning
AnalyticalProcedures
FiveTypesofAnalyticalProcedures
CommonFinancialRatios
MuterialityandRisk
LearningObjectives
Materiality
SetPreliminaryJudgmentaboutMateriality
AllocatePreliminaryJudgmentaboutMaterialitytoSegments(TolerableMisstatement)
EstimateMisstatementandComparewithPreliminaryJudgment
Risk
TypesofRisks
AssessingAcceptableAuditRisk
AssessingInherentRisk
RelationshipofRiskstoEvidenceandFactorsInfluencingRisks
EvaluatingResults
Section404AuditsofinternalControlandControlRisk
LearningObjectives
InternalControlObjectives
ManagementandAuditorResponsibilitiesforInternalControl
COSOComponentsofInternalControl
ObtainandDocumentUnderstandingofInternalControl
AssessControlRisk
TestsofControls
DecidePlannedDetectionRiskandDesignSubstantiveTests
Section404ReportingonInternalControl
Evaluating,Reporting,andTestingInternalControlforNonpublicCompanies
OverallAuditPlanandAuditProgram
LearningObjectives
TypesofTests
SelectingWhichTypesofTeststoPerform
ImpactofInformationTechnologyonAuditTesting
EvidenceMix
DesignoftheAuditProgram

PART3ApplicationoftheAuditProcesstotheSalesandCollectionCycle
AuditoftheSalesandCollectionCycle:TestsofControlsandSubstantiveTestsofTransactions
LearningObjectives
AccountsandClassesofTransactionsintheSalesandCollectionCycle
BusinessFunctionsintheCycleandRelatedDocumentsandRecords
MethodologyforDesigningTestsofControlsandSubstantiveTestsofTransactionsforSales
SalesReturnsandAllowances
MethodologyforDesigningTestsofControlsandSubstantiveTestsofTransactionsforCashReceipts
AuditTestsfortheWrite-offofUncollectibleAccounts
AdditionalInternalControlsoverAccountBalancesandPresentationandDisclosure,
EffectofResultsofTestsofControlsandSubstantiveTestsofTransactions
AuditSamplingforTestsofControlsandSubstantiveTestsofTransactions
LearningObjectives
RepresentativeSamples
StatisticalVersusNonstatisticalSamplingandProbabilisticVersusNonprobabilisticSampleSelection
NonprobabilisticSampleSelectionMethods
ProbabilisticSampleSelectionMethods
SamplingforExceptionRates
ApplicationofNonstatisticalAuditSampling
StatisticalAuditSampling
SamplingDistribution
ApplicationofAttributesSampling
CompletingtheTestsintheSalesandCollectionCycle:AccountsReceivable
LearningObjectives
MethodologyforDesigningTestsofDetailsofBalances
DesigningTestsofDetailsofBalances
ConfirmationofAccountsReceivable
DevelopingTestsofDetailsAuditProgram

PART4ApplicationoftheAuditProcesstoOtherCycles
AuditofthePayrollandPersonnelCycle
LearningObjectives
AccountsandTransactionsinthePayrollandPersonnelCycle
BusinessFunctionsintheCycleandRelatedDocumentsandRecords
MethodologyforDesigningTestsofControlsandSubstantiveTestsofTransactions
MethodologyforDesigningTestsofDetailsofBalances
AuditoftheAcquisitionandPaymentCycle:TestsofControls,SubstantiveTestsofTransactions,andAccountsPayable
LearningObjectives
AccountsandClassesofTransactionsintheAcquisitionandPaymentCycle
BusinessFunctionsintheCycleandRelatedDocumentsandRecords
HowE-CommerceAffectstheAcquisitionandPaymentCycle
MethodologyforDesigningTestsofControlsandSubstantiveTestsofTransactions
MethodologyforDesigningTestsofDetailsofBalancesforAccountsPayable
AuditoftheInventoryandWarehousingCycle
LearningObjectives
BusinessFunctionsintheCycleandRelatedDocumentsandRecords
HowE-CommerceAffectsInventoryManagement
PartsoftheAuditofInventory
AuditofCostAccounting
AnalyticalProcedures
MethodologyforDesigningTestsofDetailsofBalances
PhysicalObservationofInventory
AuditofPricingandCompilation
IntegrationoftheTests
AuditoftheCapitalAcquisitionandRepaymentCycle
LeamlngObjectives
AccountsintheCycle
NotesPayable
OwnersEquity
AuditofCashBalances
LearningObjectives
CashintheBankandTransactionCycles
TypesofCashAccounts
AuditoftheGeneralCashAccount
Fraud-OrientedProcedures
AuditoftheImprestPayrollBankAccount
AuditofImprestPettyCash

PART5CompletingtheAudit
CompletingtheAudit
LearningObjectives
PerformAdditionalTestsforPresentationandDisclosure
ReviewforContingentLiabilitiesandCommitments
ReviewforSubsequentEvents
FinalEvidenceAccumulation
EvaluateResults
IssuetheAuditReport
CommunicatewiththeAuditCommitteeandManagement
SubsequentDiscoveryofFacts
Appendix:HillsburgHardwareCompany2007AnnualReport