审计学(英文版·第8版)
书刊 · 1999-01-01
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内容简介:
全美最具权威性的审计学教材!
本书深入细致地介绍了审计学的概念、理论和实际操作程序,对审计的标准、原则和质量要求方面进行了精辟的论述,在确定目标、收集证据、做出判断等技术性问题上更有明确易懂的解析。本书涉及范围很广,包括审计计划、分析过程、控制风险评估、数据取样、职业道德等多方面,并专门论述欺诈行为的识别技巧。大量的实际案例,对审计实务发展的密切追踪,使本书具有极强的实用性。
作者简介:
杰克 C. 罗伯逊 (Jack C. Robertson)
奥斯汀德克萨斯大学教授。美国注册会计师协会、德克萨斯州注册会计师协会成员,美国会计师协会审计部主任。罗伯逊教授拥有近30年的教学经验和审计实践经历。著有多部会计、审计学专著。
目录:
part Ⅰ introduction to auditing and pubuc practice
1. Professional Practice
2. Audit, Attestation, and Quality Control Standards
3. Reports on Audited Financial Statements
part Ⅱ basic concepts and techniques of auditing
4. Audit Objectives, Procedures, and Working Papers
5. Audit Planning with Analytical Procedures, Risk, and Materiality
6. Internal Control Evaluation:Assessing Control disk
7. Audit Sampling
8. Fraud Awareness Auditing
part Ⅲ audit applications
9. Revenue and Collection Cycle
10. Acquisition and Expenditure Cycle
11. Production and Payroll Cycle
12. Finance and Investment Cycle
13. Completing the Audit
part Ⅳ statistical sampling and computer auditing
14.Test of Controls wit attribute Sampling
15. Test of Balances with Dollar-Value sampling
16. Audit Planning in a Computer Environment
17. Auditing in a Computer Environment
part Ⅴ professional services and responsibilities
18. Other Public Accounting Services and Reports
19. Operational Auditing:Governmental and Internal Audits
20. Professional Ethics
21. Legal Liability
appendix-Solution Facilities Student Manual key Terms
读者对象
高校财经或经管类高年级本科生、研究生、MBA 及各类审计人员。
教学辅助材料:
教师指导手册
参考价格:109.00