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工商管理经典译丛·会计与财务系列·审计学:一种整合方法(第14版)

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工商管理经典译丛·会计与财务系列·审计学:一种整合方法(第14版)

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《工商管理经典译丛·会计与财务系列·审计学:一种整合方法(第14版)》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。该书由于首次提出并倡导交易循环审计思想而备受审计理论界、教育界和实务界的尊崇,在中国,该书曾经受到已故著名会计学家杨时最先生的高度重视、推介和运用,并由其组织了最初的引介和翻译工作。
《工商管理经典译丛·会计与财务系列·审计学:一种整合方法(第14版)》从审计职业、审计过程、审计过程在销售与收款循环中的应用、审计过程在其他循环中的应用,完成审计工作五个方面入手。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,力求清楚阐释在确定具体业务的独特环境后,注册会计师应该收集的证据的性质和数量,并在这个过程中,有机地整合国际公认审计概念中最重要的部分,以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。
《工商管理经典译丛·会计与财务系列·审计学:一种整合方法(第14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) 美国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(ASB)专家委员。阿伦斯教授拥有丰富的大学审计教学和注册会计师执业经验,并获很多殊荣,包括AAA杰出审计教育家奖、AICPA杰出教育家奖、全美贝塔阿尔法教授年度奖等。
译校者简介
谢盛纹 江西财经大学会计学院教授、发展研究中心专职研究员。中国会计学会财务成本分会理事,中国审计学会审计教育分会副秘书长,入选财政部全国首期会计学术带头人后备人才。主要研究方向:审计证据理论、审计与公司治理。


张龙平 中南财经政法大学会计学院教授、博士生导师,中南财经政法大学会计学院院长,审计研究所所长,中国注册会计师协会审计准则委员会和专业咨询委员会资深委员,中国审计学会常务理事。主持国家社科基金重大课题、国际社科基金课题、教育部人文社科研究项目、财政部、审计署研究项目等国家级、省部级课题40余项,发表论文160余篇,编写著作30余部。1995年至今,一直作为财政部特聘专家,参加我国CPA审计准则等行业法规的起草和制定工作。曾获教育部首届“高校青年教师奖”,享受国务院政府特殊津贴。
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阿尔文·A·阿伦斯(Alvin A. Arens),美国密歇根州立大学会计学院普华永道审计学教授,曾担任美園会计学会(AAA)主席、美国注册会计师协会(AICPA)审计准则委员会(ASB)专家委员。阿伦斯教授拥有丰富的大学审计教学和注册会计师执业经验,并获很多殊荣,包括AAA杰出审计教育家奖、AICPA杰出教育家奖、全美贝塔阿尔法教授年度奖等。

谢盛纹,江西财经大学会计学院教授、发展研究中心专职研究员。中国会计学会财务成本分会理事,中国审计学会审计教育分会副秘书长,入选财政部全国首期会计学术带头人后备人才。主要研究方向:审计证据理论,审计与公司治理。

张龙平,中南财经政法大学会计学院教授、博士生导师,中南财经政法大学会计学院院长,审计研究所所长,中国注册会计师协会审计准则委员会和专业咨询委员会资深委员,中国审计学会常务理事。主持園家社科基金重大课题,国际社科基金课题,教育部人文社科研究项目,财政部,审计署研究项目等国家级,省部级课题40余项,发表论文1 60余篇,编写著作30余部。1 995年至今,一直作为财政部特聘专家,参加我国CPA审计准则等行业法规的起草和制定工作。曾获教育部酋届“高校青年教师奖”,享受国务院政府特殊津贴。
Catalogue

第1部分 审计职业
第1章 对审计及其他保证服务的需求
审计的性质
审计与会计的区别
对审计的经济需要
保证服务
审计的种类
审计师的种类
注册会计师
第2章 注册会计师职业
会计师事务所
会计师事务所的业务
会计师事务所的结构
《萨班斯一奥克斯利法案》和公众公司会计监督委员会
证券交易委员会
美国注册会计师协会
国际&美国审计准则
公认审计准则
审计准则说明书
质量控制
第3章 审计报告
标准无保留意见审计报告
遵守《萨班斯一奥克斯利法案》404条款的财务报告内部控制的报告
带说明段或修正措辞的无保留意见审计报告
偏离无保留意见审计报告的情况
重要性
偏离无保留意见审计报告的情况讨论
审计报告决策过程
国际会计审计准则
第4章 职业道德
什么是道德
道德困境
职业界对道德行为的特殊需要
《职业行为守则》
独立性
独立性行为规则及其解释
其他行为规则
执行
第5章 法律责任
法律环境的变化
经营失败、审计失败和审计风险之间的区别
影响责任的法律概念
对客户的责任
习惯法下对第三者的责任
联邦证券法下的民事责任
刑事责任
职业界对法律责任的反应
注册会计师个人预防法律责任的措施

第2部分 审计过程
第6章 审计责任和目标
财务报表审计目标
管理层的责任
审计师的责任
财务报表循环
确定审计目标
管理层认定
与交易相关的审计目标
与余额相关的审计目标
与列报和披露相关的审计目标
如何实现审计目标
第7章 审计证据
证据的性质
审计证据决策
……
第3部分 审计过程在销售与收款循环中的应用
第4部分 审计过程在其他循环中的应用
第5部分 完成审计工作
Book Abstract

保留意见
如果审计范围受限,或者没有遵循公认会计原则,就可出具保留意见(qualified opinion)审计报告。保留意见审计报告仅适用于“审计师认为财务报表整体是公允表达的”。如果审计师认为所要报告的情况极其重要,则必须使用无法表示意见或否定意见审计报告。因此,保留意见被认为是除无保留意见以外的其他意见类型中最不严厉的一种。
保留意见审计报告有两种:范围和意见都保留;仅意见保留。只有当审计师无法收集到公认审计准则所要求的全部证据时,才能出具范围和意见都保留的审计报告。因此,这种类型的保留意见适用于审计师的审计范围受到被审计单位限制的情形,或存在妨碍审计师实施完整审计的客观情况。只对意见保留的审计报告适用于财务报表没有按照公认会计原则表达的情况。
当审计师出具保留意见审计报告时,必须在意见段使用“除……之外”这一术语。其含义是:“除”报表的某一具体方面“之外”,审计师对财务报表整体表达还是满意的。本章后面给出了保留意见审计报告的实例。其他任何一种审计意见都不能使用“除……之外”这一术语。
否定意见
只有当审计师认为财务报表整体存在“重大错报或误导”,以致根本无法按照GAAP公允表达其财务状况,经营成果或现金流量时,才能发表否定意见(adverse opinion)。只有当审计师经过充分调查并确信没有遵守公认会计原则时,才可使用否定意见审计报告。这种情况并不常见,因而否定意见也很少被使用。
……
Introduction

风险评估和审计决策的整合方法 《审计学:一种整合方法(第14版)》是一本介绍审计和其他保证服务的教材,它既适用于本科生或研究生的审计课程,也适用于会计师事务所、内部审计师和政府审计师的在职培训课程。
本书主要关注于财务报表审计及财务报告内部控制审计中的审计决策过程。我们认为,审计中最基础的概念是在考虑确定具体业务的独特环境后,审计师应该收集的证据的性质和数量。如果学生了解了既定审计领域将要完成的目标、与既定业务相关的风险以及他们应作出的决策,则应该能够确定收集多少适当的证据以及如何对所收集的证据进行评价。
我们以全球公认的审计概念在现实环境中运用的实例提供这些概念的最新内容。本书的作者团队在审计实务中的集体经验相当丰富,三位作者曾在大型国际会计师事务所和地区性会计师事务所从事审计实务工作,均为大型国际会计师事务所或小型会计师事务所提供过后续教育服务,还参加过审计准则委员会和公众公司会计监督委员会( PCAOB)的审计准则制定工作,其中一位作者最近还成为COSO主任成员之一。作者团队的这些阅历为审计概念在现实环境中的整合提供了独特的洞察力。
如本书的书名所示,我们的目的是以一种逻辑方式整合国际公认审计概念中最重要的概念,以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。例如,我们将与国际审计有关的发展以及全球经济变化无常的环境中影响审计的问题贯穿全书,还将与审计准则委员会( ASB)和国际审计与保证准则理事会(IAASB)颁布的准则中所强调的风险评估有关的关键概念,整合到审计计划中的每一部分、每一个具体交易循环和相关的账户中。与PCAOB的审计准则要求中强调的一致,内部控制与财务报表审计及财务报告内部控制整合审计中执行的控制测试和交易实质性测试相关,反过来,控制测试和交易实质性测试又与相对领域的财务报表余额细节测试相关。审计抽样并不是一个单独部分,它应用于审计证据的评价,风险评估、技术、舞弊和内部控制审计的问题贯穿于本书所有章节。
……

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