{{sellerTotalView > 1 ? __("sellers", {number: sellerTotalView}) : __("seller", {number: sellerTotalView}) }}, {{numTotalView > 1 ? __("items", {number: numTotalView}) : __("item", {number: numTotalView}) }}
free FREE

Change Your Zip Code

Inventory information and delivery speeds may vary for different locations.

Location History

{{email ? __('Got it!') : __('Restock Alert')}}

We will notify you by email when the item back in stock.

Cancel
Yami

Jingdong book

工商管理优秀教材译丛·会计学系列:审计学(第14版·全球版)

{{buttonTypePin == 3 ? __("Scan to view more PinGo") : __("Scan to start")}}

工商管理优秀教材译丛·会计学系列:审计学(第14版·全球版)

{{__(":people-members", {'people': item.limit_people_count})}} {{ itemCurrency }}{{ item.valid_price }} {{ itemCurrency }}{{ item.invalid_price }} {{ itemDiscount }}
Ends in
{{ itemCurrency }}{{ item.valid_price }}
{{ itemCurrency }}{{ priceFormat(item.valid_price / item.bundle_specification) }}/{{ item.unit }}
{{ itemDiscount }}
{{ itemCurrency }}{{ item.valid_price }} {{ itemCurrency }}{{ priceFormat(item.valid_price / item.bundle_specification) }}/{{ item.unit }} {{ itemCurrency }}{{ item.invalid_price }} {{itemDiscount}}
{{ itemCurrency }}{{ item.valid_price }}
Sale ends in
Sale will starts after Sale ends in
{{ getSeckillDesc(item.seckill_data) }}
{{ __( "Pay with Gift Card to get sale price: :itemCurrency:price", { 'itemCurrency' : itemCurrency, 'price' : (item.giftcard_price ? priceFormat(item.giftcard_price) : '0.00') } ) }} ({{ itemCurrency }}{{ priceFormat(item.giftcard_price / item.bundle_specification) }}/{{ item.unit }}) Details
Best before

Currently unavailable.

We don't know when or if this item will be back in stock.

Unavailable in your area.
Sold Out

Details

Full product details
Content Description

《工商管理优秀教材译丛·会计学系列:审计学(第14版·全球版)》是美国经典审计学教材之一,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,为全球多所著名大学所采用、
第14版依然主要关注注册会计师财务报表审计和财务报告审计中的决策过程,帮助学生理解当今复杂的国际审计环境下的审计决策和证据收集,并提供全球公认的审计概念在现实环境中运用的实例、
《工商管理优秀教材译丛·会计学系列:审计学(第14版·全球版)》适合会计学专业高年级本科生、研究生、MBA、MPAcc以及相关专业的教师、研究人员学习使用。
Author Description

阿尔文·A.阿伦斯(Alvin A.Arens),本书的创始作者,密歇根州立大学普华永道会计学名誉教授。他是美国会计学会的前任会长和美国注册会计师协会审计准则委员会的前任委员。他获得过包括美国会计学会杰出审计教育家奖、美国注册会计师协会杰出教育家奖等在内的大量奖项。

兰德尔·J.埃尔德(Randal J.Elder),雪城大学会计学教授。他为本科生和研究生讲授审计课程,主要研究审计质量和审计事务所的当前实务。他拥有在大型地区性会计师事务所从事公共会计实务的广泛经验,经常为大型国际性注册会计师事务所讲授继续教育课程。他还是美国注册会计师协会和密歇根注册会计师协会的会员。

马克·S.比斯利(Mark S.Beasley),德勤企业风险管理教授和北卡罗来纳州立大学会计学教授。
Catalogue

第一部分 审计职业
第1章 保证服务市场
1.1 审计的性质
1.2 审计与会计的区别
1.3 对审计的经济需求
1.4 保证服务
1.5 审计的类型
1.6 审计师的类型
1.7 注册会计师
小结15/重要术语15/复习题16/从注册会计师考试中摘录的单项选择题16/讨论问题18/互联网问题1-1:注册会计师的要求/20
第2章 审计准则的制定过程
2.1 注册会计师事务所
2.2 注册会计师事务所的业务活动
2.3 注册会计师事务所的结构
2.4 《萨班斯一奥克斯利法案>和公众公司会计监督委员会
2.5 证券交易管理委员会
2.6 美国注册会计师协会
2.7 国际和美国审计准则
2.8 -般公认审计准则
2.9 审计准则说明书
2. 10质量控制
小结35/重要术语36/复习题36/从注册会计师考试中摘录的单项选择题37/讨论问题38/互联网问题2-1:国际审计与保证准则委员会/40
第3章 审计报告
3.1 标准无保留报告
3.2 《萨班斯一奥克斯利法案》404条款下对与财务报告相关内部控制的报告
3.3 带解释段或修正措辞的无保留审计报告
3.4 对无保留审计报告的背离
3.5 重要性
3.6 对需要背离的条件的讨论
3.7 审计师的审计报告决策过程
3.8 国际会计与审计准则
小结59/重要术语59/复习题60/从注册会计师考试中摘录的单项选择题61/讨论问题62/互联网问题3-1:研究年报/67
第4章 审计师的法律责任考虑
4.1 变化中的法律环境
4.2 区分经营失败、审计失败和审计风险
4.3 影响责任的法律概念
4.4 对客户的责任
4.5 在普通法下对第三者的责任
4.6 在《联邦证券法》下的民事责任
4.7 刑事责任
4.8 职业界对法律责任的应对措施
4.9 注册会计师防范法律责任的措施
小结86/重要术语86/复习题87/从注册会计师考试中摘录的单项选择题88/讨论问题89/案例分析93/互联网问题4-1:证券交易管理委员会/94
第5章 道德与审计职业
5.1 什么是道德
5.2 道德两难问题
5.3 职业界对道德行为的特殊需要
5.4 职业道德规范
5.5 独立性
5.6 独立性的行为规则及其解释
5.7 其他行为规则
5.8 强制执行
小结120/重要术语120/复习题120/从注册会计师考试中摘录的单项选择题121/讨论问题122/案例分析126/互联网问题5-1:国际会计师道德准则委员会职业道德规范/128

第二部分 审计过程
第6章 审计责任和目标
6.1 执行财务报表审计的目标
6.2 管理层的责任
6.3 审计师的责任
6.4 财务报表循环
6.5 确定审计目标
6.6 管理层认定
……
第三部分 审计过程在销售与收款循环中的应用
第四部分 审计过程在其他循环中的应用
第五部分 完成审计
第六部分 职业责任和其他服务
附录 ACL软件的安装和指导
Book Abstract

18.2.3 确认负债
对收到商品和服务所形成负债的适当确认需要及时和准确的记录。最初的记录对于财务报表和实际的现金支出都具有重大的影响;因此,公司必须谨慎地将所有实际发生的采购以正确的金额记录下来。常见的凭证和记录包括:
供货商发票供货商发票是从供货商接收的、列示由于采购所欠金额的凭证。它表明收到的商品和服务的规格和数量、价格(包括运费)、现金折扣条款、开票日期和总金额。供货商发票是很重要的,因为它表明了在采购交易文件中记录的金额。对于使用电子数据交换的公司,供货商的发票是以电子形式传递的,并将影响审计师如何对证据进行评价。
借项通知单借项通知单也是从供货商接收的凭证,表明由于商品退货或给予折让而减少对供货商所欠的款项。它通常采用与供货商发票相同的形式,但是它支持的是应付账款的减少而不是增加。
付款凭单付款凭单通常被组织用于建立一个记录和控制采购交易的正式方式,主要是通过使每个采购交易能够得到连续编号来实现的。付款凭单包括一个封面或者包含凭证的文件夹和相关的凭证包,诸如采购订单、装箱单的副本、验收报告以及供货商发票。在付款之后,支票的副本也将加入付款凭单文件夹。
采购交易文件这是一份计算机生成的文件,包括在一定时期内,诸如一天、一周或一个月内会计系统所处理的所有采购交易。它包含输入系统的所有信息,包括每笔交易的信息,诸如供货商名称、日期、金额、账户分类,以及所采购商品的规格和数量。文件还可以包括采购退回与折让或者还可以为那些交易设置一个单独的文件。取决于公司的需要,在采购交易文件中的信息还可以用于各种各样的记录、清单或者报告,诸如采购日记账、应付账款主文件以及特定账户余额或分支机构的交易。
采购日记账或清单采购日记账或清单,通常被称为采购日记账,是根据采购交易文件生成的,通常包括每一笔交易的供货商名称、日期、金额,以及账户分类,诸如修理和维护、存货或者公用事业服务。它还指出采购涉及的是现金还是应付账款。日记账或清单可以覆盖任何的时间期间,通常是一个月。日记账或清单包括在该时间期限内包括的每个账户编码的合计数。包括在日记账或清单中的相同的交易也同时被过入总分类账,如果它们是赊购的话,则过入应付账款主文件。
应付账款主文件应付账款主文件记录每个供货商的采购、现金支出以及采购退回与折让交易。主文件根据采购、退货与折让以及现金支出计算机交易文件进行更新。主文件中单个账户余额的合计数应与总分类账中应付账款的余额相等。打印出来的应付账款主文件按照供货商列示应付账款的期初余额、每笔采购、采购退回与折让、现金支出,以及期末余额。很多公司并不会按照供货商建立应付账款主文件。这些公司是依据单个供货商发票付款的。因此,主文件中尚未支付的供货商发票的合计数与应付账款合计数是相等的。
……

Specifications

Brand Jingdong book
Brand Origin China

Disclaimer

Product packaging, specifications and price are subject to change without notice. All information about the products on our website is provided for information purposes only. Please always read labels, warnings and directions provided with the product before use.

View Full Terms of Use
Add to favorites
{{ $isZh ? coupon.coupon_name_sub : coupon.coupon_ename_sub | formatCurrency }}
{{__("Buy Directly")}} {{ itemCurrency }}{{ item.directly_price }}
Quantity
{{ quantity }}
{{ instockMsg }}
{{ limitText }}
{{buttonTypePin == 3 ? __("Scan to view more PinGo") : __("Scan to start")}}
Sold by JD@CHINA
Ship to
{{ __("Ship to United States only") }}
Free shipping over 69
Genuine guarantee

Added to Cart

Keep Shopping

More to Consider

{{ item.brand_name }}

{{ item.item_name }}

{{ item.currency }}{{ item.market_price }}

{{ item.currency }}{{ item.unit_price }}

{{ item.currency }}{{ item.unit_price }}

Coupons

{{ coupon.coupon_name_new | formatCurrency }}
Clip Clipped Over
{{ getCouponDescStr(coupon) }}
{{ coupon.use_time_desc }}
Expires soon {{ formatTime(coupon.use_end_time) }}

Share this item with friends

Cancel

Yami Gift Card

Get this exclusive deal when paying with gift card

Terms and Conditions

Gift card deals are special offers for selected products;

The gift card deals will automatically be activated if a customer uses gift card balance at check out and the balance is sufficient to pay for the total price of the shopping cart products with gift card deals;

You will not be able to activate the gift card deals if you choose other payment methods besides gift card. The products will be purchased at their normal prices;

If your account balance is not enough to pay for the products with gift card deals, you can choose to reload your gift card balance by clicking on the Reload button at either shopping cart page or check out page;

Products that have gift card deals can be recognized by a special symbol showing 'GC Deal';

For any additional questions or concerns, please contact our customer service;

Yamibuy reserves the right of final interpretation.

Sold by Yami

Service Guarantee

Yami Free Shipping over $49
Yami Easy Returns
Yami Ships from United States

Shipping

  • United States

    Standard Shipping is $5.99 (Excluding Alaska & Hawaii). Free on orders of $49 or more.

    Local Express is $5.99 (Available in Parts of CA, NJ, MA & PA). Free on orders of $49 or more.

    2-Day Express (Includes Alaska & Hawaii) starts at $19.99.

Return Policy

Yami is committed to provide our customers with a peace of mind when purchasing from us. Most items shipped from Yamibuy.com can be returned within 30 days of receipt of shipment (For Food, Beverages, Snacks, Dry Goods, Health supplements, Fresh Grocery and Perishables Goods, within 7 days of receipt of shipment due to damages or quality issues; To ensure that every customer receives safe and high-quality products, we do not provide refunds or returns for beauty products once they have been opened or used, except in the case of quality issues; Some products may have different policies or requirements associated with them, please see below for products under special categories, or contact Yami Customer Service for further assistance).
Thank you for your understanding and support.

Learn More

Sold by Yami

Terms and Conditions of Yami E-Gift Card

If you choose “Redeem automatically” as your delivery method, your gift card balance will be reload automatically after your order has been processed successfully;

If you choose “Send to Email”as your delivery method, the card number and CVV will be sent to the email address automatically;

Any user can use the card number and CVV to redeem the gift card, please keep your gift card information safely. If you have any trouble receiving email, please contact Yami customer service;

Yami gift card can be used to purchase both Yami owned or Marketplace products;

Yami gift card will never expire;

Yami gift card balance does not have to be used up at once;

All rights reserved by Yami.

Return Policy

Gift card that has already been consumed is non-refundable.

Sold by JD@CHINA

Service Guarantee

Yami Free Shipping over $49
Yami Easy Returns
Yami Ships from United States

Shipping

  • United States

    Standard Shipping is $5.99 (Excluding Alaska & Hawaii). Free on orders of $49 or more.

    Local Express is $5.99 (Available in Parts of CA, NJ, MA & PA). Free on orders of $49 or more.

    2-Day Express (Includes Alaska & Hawaii) starts at $19.99.

Return Policy

You may return product within 30 days upon receiving the product. Items returned must be new in it's original packing, including the original invoice for the purchase. Customer return product at their own expense.

Sold by JD@CHINA

Service Guarantee

Yami Cross-store Free Shipping over $69
Yami 30-days Return

Yami-China FC

Yami has a consolidation warehouse in China which collects multiple sellers’ packages and combines to one order. Our Yami consolidation warehouse will directly ship the packages to your door. Cross-store free shipping over $69.

Return Policy

You may return products within 30 days upon receiving the products. Sellers take responsibilities for any wrong shipment or missing items. Packing needs to be unopened for any other than quality issues return. We promise to pack carefully, but because goods are taking long journey to destinations, simple damages to packaging may occur. Any damages not causing internal goods quality problems are not allowed to return. If you open the package and any quality problem is found, please contact customer service within three days after receipt of goods.

Shipping Information

Yami Consolidation Service Shipping Fee $9.99(Free shipping over $69)

Sellers in China will ship their orders within 1-2 business days once the order is placed. Packages are sent to our consolidation warehouse in China and combined there. Our Yami consolidation warehouse will directly ship the packages to you via UPS. The average time for UPS to ship from China to the United States is about 10 working days and it can be traced using the tracking number. Due to the pandemic, the delivery time may be delayed by about 5 days. The package needs to be signed by the guest. If the receipt is not signed, the customer shall bear the risk of loss of the package.

Sold by JD@CHINA

Service Guarantee

Free shipping over 69
Genuine guarantee

Shipping

Yami Consolidated Shipping $9.99(Free shipping over $69)


Seller will ship the orders within 1-2 business days. The logistics time limit is expected to be 7-15 working days. In case of customs clearance, the delivery time will be extended by 3-7 days. The final receipt date is subject to the information of the postal company.

Yami Points information

All items are excluding from any promotion or points events on Yamibuy.com

Return Policy

You may return product within 30 days upon receiving the product. Items returned must be new in it's original packing, including the original invoice for the purchase. Customer return product at their own expense.

Yami

Download the Yami App

Back Top

Recommended for You

About the brand

Jingdong book

为您推荐

Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g

周销量 600+

$1.66 $1.99 83折
Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g

周销量 600+

$1.66 $1.99 83折
Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g

周销量 600+

$1.66 $1.99 83折
Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g

周销量 600+

$1.66 $1.99 83折
Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g

周销量 600+

$1.66 $1.99 83折
Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g

周销量 600+

$1.66 $1.99 83折

Reviews{{'('+ commentList.posts_count + ')'}}

Have your say. Be the first to help other guests.

Write a review
{{ totalRating }} Write a review
  • {{i}} star

    {{i}} stars

    {{ parseInt(commentRatingList[i]) }}%

Yami Yami
{{ comment.user_name }}

{{ showTranslate(comment) }}Show Less

{{ strLimit(comment,800) }}Show more

Show Original

{{ comment.content }}

Yami
Show All

{{ formatTime(comment.in_dtm) }} VERIFIED PURCHASE {{groupData}}

{{ comment.likes_count }} {{ comment.likes_count }} {{ comment.reply_count }} {{comment.in_user==uid ? __('Delete') : __('Report')}}
Yami Yami
{{ comment.user_name }}

{{ showTranslate(comment) }}Show Less

{{ strLimit(comment,800) }}Show more

Show Original

{{ comment.content }}

Yami
Show All

{{ formatTime(comment.in_dtm) }} VERIFIED PURCHASE {{groupData}}

{{ comment.likes_count }} {{ comment.likes_count }} {{ comment.reply_count }} {{comment.in_user==uid ? __('Delete') : __('Report')}}

No related comment~

Review

Yami Yami

{{ showTranslate(commentDetails) }}Show Less

{{ strLimit(commentDetails,800) }}Show more

Show Original

{{ commentDetails.content }}

Yami
Show All

{{ formatTime(commentDetails.in_dtm) }} VERIFIED PURCHASE {{groupData}}

{{ commentDetails.likes_count }} {{ commentDetails.likes_count }} {{ commentDetails.reply_count }} {{commentDetails.in_user==uid ? __('Delete') : __('Report')}}

Please write at least one word

Comments{{'(' + replyList.length + ')'}}

Yami Yami

{{ showTranslate(reply) }}Show Less

{{ strLimit(reply,800) }}Show more

Show Original

{{ reply.reply_content }}

{{ formatTime(reply.reply_in_dtm) }}

{{ reply.reply_likes_count }} {{ reply.reply_likes_count }} {{ reply.reply_reply_count }} {{reply.reply_in_user==uid ? __('Delete') : __('Report')}}

Please write at least one word

Cancel

That’s all the comments so far!

Write a review
How would you rate this item?

Please add your comment.

  • A nice nickname will make your comments more popular!
  • The nickname in your account will be changed to the same as here.
Thanks for your review
Our community rely on great reviews like yours to find the best of Asia.

Report

If you find this content inappropriate and think it should be removed from the Yami.com site, let us know please.

Cancel

Are you sure to delete your review?

Cancel

You’ve Recently Viewed

About the brand

Jingdong book