审计学

出版时间：2009-4  出版社：中国人民大学出版社  作者：Alvin A. Arens,Randal J. Elder,Mark S. Beasley  页数：536  译者：雷光勇 改编  
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前言

随着我国加入WTO，越来越多的国内企业参与到国际竞争中来，用国际上通用的语言思考、工作、交流的能力也越来越受到重视。这样一种能力也成为我国各类人才参与竞争的一种有效工具。国家教育机构、各类院校以及一些主要的教材出版单位一直在思考，如何顺应这一发展潮流，推动各层次人员通过学习来获取这种能力。双语教学就是这种背景下的一种尝试。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：保持英文原版教材的特色。本套双语教材根据国内教学实际需要，对原书进行了一定的改编，主要是删减了一些不适合教学以及不符合我国国情的内容，但在体系结构和内容特色方面都保持了原版教材的风貌。专家们的认真改编和审定，使本套教材既保持了学术上的完整性，又贴近中国实际；既方便教师教学，又方便学生理解和掌握。突出管理类专业教材的实用性。本套教材既强调学术的基础性，又兼顾应用的广泛性；既侧重让学生掌握基本的理论知识、专业术语和专业表达方式，又考虑到教材和管理实践的紧密结合，有助于学生形成专业的思维能力，培养实际的管理技能。体系经过精心组织。本套教材在体系架构上充分考虑到当前我国在本科教育阶段推广双语教学的进度安排，首先针对那些课程内容国际化程度较高的学科进行双语教材开发，在其专业模块内精心选择各专业教材。这种安排既有利于我国教师摸索双语教学的经验，使得双语教学贴近现实教学的需要；也有利于我们收集关于双语教学教材的建议，更好地推出后续的双语教材及教辅材料。篇幅合理，价格相对较低。为适应国内双语教学内容和课时上的实际需要，本套教材进行了一定的删减和改编，使总体篇幅更为合理；而采取低定价，则充分考虑到了学生实际的购买能力，从而使本套教材得以真正走近广大读者。提供强大的教学支持。依托国际大出版公司的力量，本套教材为教师提供了配套的教辅材料，如教师手册、PowerPoint讲义、试题库等，并配有内容极为丰富的网络资源，从而使教学更为便利。

内容概要

《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，    本书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（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

书籍目录

PART1 The Auditing Profession  1 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   2 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   3 Audit Reports Learning Objectives     Standard Unqualified Audit Report     Combined Reports on Financial Statements and Internal Control Over Financial Reporting Under Section  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   4 Professional Ethics Leamlng 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   5 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 PART2 The Audit Process  6 Audit Responsibilities and 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   7 Audit Evidence Learning Objectives     Nature of Evidence     Audit Evidence Decisions     Persuasiveness of Evidence     Types of Audit Evidence     Audit Documentation   8 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   9 Materlallty 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   ……PART3 Application of the Audit Process to the Sales and Collection CyclePART4 Application of the Audit Process to Other CyclesPART5 Completing the Audit

章节摘录

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 affects different parts of the financial statements must be considered. This iscalled pervasiveness. A misclassification between cash and accounts receivable affectsonly those two accounts and is therefore not pervasive. On the other hand, failure torecord a material sale is highly pervasive because it affects sales, accounts receivable,income tax expense, accrued income taxes, and retained earnings, which in turn affectcurrent assets, total assets, current liabilities, total liabilities, owners' equity, gross mar-gin, and operating income.As misstatements become more pervasive, the likelihood of issuing an adverseopinion rather than a qualified opinion increases. For example, suppose the auditordecides a misclassification between cash and accounts receivable should result in aqualified opinion because it is material; the failure to record a sale of the same dollaramount may result in an adverse opinion because of pervasiveness.Regardless of the amount involved, a disclaimer of opinion must be issued if theauditor is determined to lack independence under the rules of the Code of ProfessionalConduct. This strict requirement reflects the importance of independence to auditors.Any deviation from the independence rule is therefore considered highly material.Table 3-1 summarizes the relationship between materiality and the type of opinionto be issued.In concept, the effect of materiality on the type of opinion to issue is straightforward. In application, deciding on actual materiality in a given situation is a difficult judg- ment. There are no simple, well-defined guidelines that enable auditors to decide when something is immaterial, material, or highly material. The evaluation of materiality also depends on whether the situation involves a failure to follow GAAP or a scope limitation. Materiality Decisions——Non-GAAP Condition When a client has failed to follow GAAP, the audit report will be unqualified, qualified opinion only, or adverse, depending on the materiality of the departure. Several aspects of materiality must be considered.Dollar Amounts Compared with a Base The primary concern in measuring material-ity when a client has failed to follow GAAP is usually the total dollar misstatement inthe accounts involved, compared with some base. A $10,000 misstatement might bematerial for a small company but not for a larger one. Therefore, misstatements mustbe compared with some measurement base before a decision can be made about themateriality of the failure to follow GAAP. Common bases include net income, totalassets, current assets, and working capital.For example, assume that the auditor believes there is a $100,000 overstatement ofinventory because of the client's failure to follow GAAP. Also assume recorded inventoryof $1 million, current assets of $3 million, and net income before taxes of $2 million. Inthis case, the auditor must evaluate the materiality of a misstatement of inventory of 10percent, current assets of 3.3 percent, and net income before taxes of 5 percent.To evaluate overall materiality, the auditor must also combine all unadjusted mis-statements and iudge whether there may be individually immaterial misstatementsthat, when combined, significantly affect the statements. In the inventory example justgiven, assume the auditor believes there is also an overstatement of $150,000 inaccounts receivable. The total effect on current assets is now 8.3 percent （$250,000divided by $3,000,000） and 12.5 percent on net income before taxes （$250,000 dividedby $2,000,000）.When comparing potential misstatements with a base, the auditor must carefullyconsider all accounts affected by a misstatement （pervasiveness）. For example, it isimportant not to overlook the effect of an understatement of inventory on cost of goodssold, income before taxes, income tax expense, and accrued income taxes payable.Measurability The dollar amount of some misstatements cannot be accurately mea-sured. For example, a client's unwillingness to disclose an existing lawsuit or the acqui-sition of a new company subsequent to the balance sheet date is difficult if not impos-sible to measure in terms of dollar amounts. The materiality question the auditor mustevaluate in such situations is the effect on statement users of the failure to make thedisclosure.Nature of the Item The decision of a user may also be affected by the kind of misstate-ment. The following may affect a user's decision and therefore the auditor's opinion ina different way than most misstatements:1.Transactions are illegal or fraudulent.2.An item may materially affect some future period, even though it is immaterial when only the current period is considered.3.An item has a "psychic" effect （for example, the item changes a small loss to asmall profit, maintains a trend of increasing earnings, or allows earnings to exceed analysts' expectations）.4.An item may be important in terms of possible consequences arising fromcontractual obligations （for example, the effect of failure to comply with a debt restriction may result in a material loan being called）.Ma~eriatity Decisions——Scope kirnitations Condi~i0n When there is a scope limitation inan audit, the audit report will be unqualified, qualified scope and opinion, or dis-claimer, depending on the materiality of the scope limitation. The auditor will considerthe same three factors included in the previous discussion about materiality decisionsfor failure to follow GAAP, but they will be considered differently. The size of potentialmisstatements, rather than known misstatements, is important in determiningwhether an unqualified report, a qualified report, or a disclaimer of opinion is appro-priate for a scope limitation. For example, if recorded accounts payable of $400,000was not audited, the auditor must evaluate the potential misstatement in accountspayable and decide how materially the financial statements could be affected. The per-vasiveness of these potential misstatements must also be considered.It is typically more difficult to evaluate the materiality of potential misstatementsresulting from a scope limitation than for failure to follow GAAP. Misstatementsresulting from failure to follow GAAP are known. Those resulting from scope limita-tions must usually be subjectively measured in terms of potential or likely misstate-ments. For example, a recorded accounts payable of $400,000 might be understated bymore than $1 million, which may affect several totals, including gross margin, netearnings, and total assets.

用户评论 (总计49条)

•   虽然封面是中文，但里面是全英的！适合将学审计的留学学生~对审计学有初步认识！
•   学会计的，审计课的教材。挺好的。既熟悉了英文的专业单词和表达，也学到了专业知识。
  工作了也能用得上。很不错。
•   上英文审计课的教材 讲的很详细 我比上中文审计课时学的还明白……
•   双语，还行，审计还是要结合实际
•   审计专业必备书籍 正版 质量不错
•   中新网12月22日电 据日本共同社报道，联合国大会主席发言人21日透露，朝鲜驻联合国代表团日前要求在联合国大会(由193个国家出席)上对朝鲜最高领导人金正日的逝世进行默哀。目前联合国方面正在探讨回应措施。
  
  联合国大会此前除在3月对东日本大地震遇难者致哀外，还在9月时就美国“9·11事件”10周年进行了默哀。
  
  联合国秘书长潘基文此前已对金正日逝世发表了声明，在向朝鲜人民“表示同情”的同时，也表明了“将为朝鲜半岛和平与安全竭尽全力”的决心。联合国常务副秘书长阿莎-罗斯·米基罗代表联合国走访了朝鲜驻联合国代表团并签了名
  12月21日，朝鲜首都平壤下起了大雪，但仍有大批民众冒雪前往各哀悼场所进行哀悼活动，图为朝鲜中央通讯社22日发布的哀悼现场照片。
  
  中新网12月22日电 综合报道，朝鲜劳动党中央机关报《劳动新闻》22日在头版发表长篇社论，社论题目是《伟大的金正日同志永远活在我们军队和人民心中》。社论称，金正恩是朝鲜主体革命的伟大继承者，“我们要紧密团结、团结、再团结在伟大的金正恩同志的周围，忠诚地接受他的领导”。
  
  社论称，金正日同志的革命历史和业绩是朝鲜的宝贵财富，是建设强盛国家的基石。朝鲜人民将永远不会忘记金正日同志的业绩，遵循金正日同志的遗训，坚决走主体革命和先军革命的道路。
  
  社论称，金正恩是朝鲜主体革命的伟大继承者，朝鲜党、军队、人民的**领导者。金正恩的领导是继承完成主体革命事业的决定性保障。“我们要紧密团结、团结、再团结在伟大的金正恩同志的周围，忠诚地接受他的领导”。全体党员、官兵、人民要紧密团结在金正恩周围，拥护金正恩的领导，化悲痛为力量，战胜今天的困难局面，为获得主体革命的胜利顽强奋斗。在金正恩同志的领导下，要千方百计加强自卫性国防力量，坚决守护社会主义制度和革命的战利品。军队要加强战斗力，坚决毫不留情地粉碎敌人的任何挑衅。
  
  社论还明确表示金正恩将继续走金正日倡导的先军政治路线。社论称：“我们要高举金正恩同志的先军领导，全面加强国家的自卫国防力量，坚守社会主义制度和革命成果。”
  
  社论还明确表示要坚持走建设强盛国家的路线。称，“最终实现(金正日)将军建设强盛国家的夙愿是我们崇高的道德义务”，“我们将牢记将军的遗训，一定要在这片土地上、这片天下建立起令世界仰慕的主体强盛国家”。
  
  社论在提及金正日的祖国统一遗训后表示，“将努力奋斗，加强与世界各国人民的团结和睦，建设一个和平的新世界”。
  
•   地道英语会计教材
•   适合学会计的！
•   外版雙語教材
•   还是用英文的比较好，不会被翻译给曲解意思了
•   上课双语要用！内容比中文版充实多了····
•   很惊讶当当还有国外的教材课本之类的参考书，赞
•   学校的教材，英文的影印，非常不错
•   上课用的课本，挺不错的，各方面都挺满意。
•   内容很充实，比中文版的好的多了！
•   书很厚，性价比很高，就是不知道能领悟多少书的内容
•   很好的一本书，能学到好多东西，赞一个
•   挺好，全英文，是上课用的。。
•   全英文。。高估自己的英文实力了。。。。
•   蛮好的 我很满意 我们班的外国留学生也很满意呢
•   还没怎么看，打算细细拜读。
•   不错，语言简洁准确。
•   老师上课要买的，书浅显易懂~~
•   很好的用书
•   发货很及时，书质量也很好
•   拿到书的时候着实是非常激动啊！书质很好而且非常实用，送货及时！！赞~~
•   书正版，就是运的太慢，一个星期才拿到书，而且不打电话催，可能更慢
•   质量很不错，30块钱一本买的，很划算
•   书还好，快递也很有速度，只是包装破了，灰有点大
•   英文版读起来有点困难，很多专业词汇，正在努力读当中~
•   很适合初学者，核心概念都囊括了。当然去掉了一些章节确实比较可惜。
•   对照中文版看 对于专业英语是一种提升
•   书不错，须认真读才是。词汇难度四级左右。发票开错了，应该写收货人姓名，写成了“个人”。
•   简单翻了翻，内容算是auditing中比较基本的吧，内容交代的也比较简单易懂，纸张质量的话英文影印版的就不说什么了，只不过让人比较无奈的是没有课后答案啊啊啊啊，哪里能找到相关的课后答案啊？
•   我是8月25号定的货 到现在还没到货 开学着急用书 可是到货速度太慢了 现在还没收到 真急人
•   上课要用的，内容挺丰富的，而且知识面较全，就是看不懂···
•   全是英文的，有点儿吃力。不过好好加油看吧
•   书本纸张不错，印刷字样也很清楚
•   书是不错的，只是送到的时候磨损的有点厉害，英语基础不好的不建议购买
•   质量有保证，英文版和中文版对照着看会更好
•   书印刷好，送书服务也好！
•   哈，最喜欢读每章前面的小故事了，比国内的审计书有意思多了。推荐再买本橘色的中文版，对照起来可以帮助理解，毕竟专业术语的翻译还是有些些差异的
•   英文版的教材，有助於學好英語。好好學習
•   送货很快，书印的挺好的。内容很充实，想了解美国审计知识的，可从本书开始。
•   看也不想看，审计、会计 = =在amazon上买过好多了，纯粹都是为了上课用。。。。
•   书的质量还不错，而且发货速度挺快的，可以放心购买哈
•   不错，读起来挺舒服，而且那本翻译的中文版也不错
•   很不错的英文教材，缺点就是版本比较旧啊
•   买的时候就是买的英文版的，拿到手时翻了一下，还是感觉有点晕，不过因为公司的业务需要还是得看，不知道什么时候才能看得完啊