教育部高校工商管理类教学推荐教材·工商管理经典·会计与财务系列：审计学一种整合
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
Auditors 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 Professions 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
Managements Responsibilities
Auditors 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 Clients 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
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
Auditors 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 Professions 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
Managements Responsibilities
Auditors 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 Clients 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
阿尔文·A·阿伦斯（Alvin A．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BetaAlpha Psi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。
《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。
《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。
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