审计学

出版时间：2003-1  出版社：北京大学出版社  作者：(美)里坦恩伯格  页数：855  

前言

In the first edition of this text, we adopted the theme "Concepts for a Changing Environment." Our objective was to be ahead of the curve in dealing with technology, risk, and changing audit approaches. We were proud to be the first textbook to adopt the business risk approach and to integrate computerized audit techniques into all major audit illustrations. With the second edition, we revised those aspects of the book that took advantage of this new business environment. Now, in the third edition, we continue the theme of change with an increased emphasis on understanding business risk and the new business environment. For example, terms like e-commerce and B2B were unheard of when we wrote the first edition, and we now fully incorporate these topics into the discussion. Truly, the third edition reflects these large shifts in the business environment more than ever before.    It is difficult to imagine anything that is changing the shape of business more than the rapid advances in computer technology. Business plans for strategic growth must be based on new and emerging technology, but at some risk. Paper documents are eliminated and replaced with electronic signatures and images. Companies become more interdependent through electronic commerce and need assurance on the operational and integrity features of their trading partners. The third edition fully incorporates these major changes in the business environment.    The changing environment allows companies to both succeed and fail at an alarming rate. Thus, the techniques for business risk analysis must be built into every audit. Emphasis has increased on business risk, corporate governance, the quality of financial reporting, and emerging forms of assurance services. More is being demanded of the audit. Auditors are expected to detect material fraud. Companies are expected to present financial reports on the Internet and to have the auditor attest to them on a real-time basis. These trends all present challenges to the auditing profession. More importantly, we assume the continued development of these trends as the foundation for the third edition.    We understand that students do not learn best when simply reading and rehashing the textbook. Thus, we continue to emphasize real-world exercises, including significant business risk exercises using the Internet, and real-world computerized exercises. We have included one of the most widely used audit software packages in the world, IDEA™, licensed through CaseWare International, Inc. (formerly licensed through The Canadian Institute of Chartered Accountants), to provide students with "hands-on" learning experiences and a competitive advantage when they leave the auditing course. We continue to hold the belief that an effective auditing curriculum must encourage students to develop a questioning attitude. Students must work with integrity, understand the importance of the assurance function, and learn how the assurance function will expand with changing business environments.

内容概要

本版更为强调的是理解商业风险和新的商业环境。本书把在商业环境中发生的主要变化全部组织在一起，以现实中各种趋势的发展作为第三版的编著基础。本版继续强调现实世界练习，其中包括利用网络的有意义的商业风险练习和现实世界的计算机化的练习。本书包含全世界使用最为广泛的审计软件包IDEA，由CaseWare国际公司授权。IDEA提供给学生快速的学习经验和竞争优势。    适用对象：适用于审计学初级课程。

作者简介

Karrt E.Rittenberg博士是美国University of Wisconsin-Madison会计和信息系统的Ernst & Young 教材，讲授审计、计算机和业务审计。他曾经是内部审计师协会业务部的副主席和内部审计师研究基金的主席；美国会计学协会审计标准委员会的委员；美国会计师协会下属计算机审

书籍目录

Chapter 1: Assurance ServicesChapter 2: corporate Governance,Serving Client and Public lnterests,and Audit            ProfessionalismChapter 3: The Audit ProcessChapter 4: Understanding Business Risk: A Framework for Audit PlanningChapter 5: Evaluating the lntegrity and Effectiveness of the Client's Control            SystemsChapter 6: Computer-Based Processing: Developing an Audit Assessment ApproachChapter 7: Direct Tests of Account BalancesChapter 8: Audlting Computerized lnformation SystemsChapter 9: Auditing Revenue and Related AccountsChapter 10: Audit SamplingChapter 11: Audit of Acquisition Cycle and lnventoryChapter 12: Auditing Liquid AssetsChapter 13: Audit of Other Assets and Long-Term FinancingChapter 14: Completing the AuditChapter 15: Communicating Levels of AssuranceChapter 16: Professional LiabilityChapter 17 Internal and Value-Added AuditingAppendix: IDEA Tutorial and Cases

章节摘录

Even with its limitations, the test data approach is effective for limited purposes and serves as a basis for the integrated test facility discussed later in this chapter.    FRAUD ANALYSIS: A GOOD APPLICATION FOR TEST DATA A common computer fraud is to add code to a computer program to be executed only on encountering specific criteria. For example, a bank fraud may be implemented by a programmer inserting code that says, "If this is my account, do not print any overdraft messages." From a programming view, the coding looks like this:    IF ACCOUNT-NO. EQUAL 8075EMP GO TO BMP-MODULE ELSE CONTINUE    The programmer has implemented a module that is executed only if a transaction affects his or her account. Because test data normally does not use live data, it is reasonable to ask how test data might detect such a fraud. Fortunately, other software, referred to as process tracing software, can complement the use of test data. The process tracing software identifies computer program modules that were not executed by the test data. The auditor then reviews the computer code of unexecuted modules to determine whether the modules and program flow might be fraudulent. Alternatively, the auditor submits data designed to activate the unexecuted modules in order to determine the processing results. In the situation identified here, the auditor will be able to determine if the module contains unauthorized processing designed to benefit the employee.    Integrated Test Facility    The integrated test facility (ITF), a logical extension of the test data approach, is designed to overcome a major limitation of test data that confines test results to one point in time. When using an ITF approach, the auditor (usually an internal auditor) develops a "dummy company" against which transactions are submitted for processing concurrently with normal processing of other transactions by the application.

媒体关注与评论

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