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Jingdong book

审计案例：一种互动学习方法（第5版）

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Jingdong book

审计案例：一种互动学习方法（第5版）

Name: 审计案例：一种互动学习方法（第5版）
Brand: Jingdong book
SKU: 3110126321
Price: 32.86 USD
Availability: OutOfStock

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Content Description

《审计案例：一种互动学习方法（第5版）》共分12部分，包含48篇审计案例，涵盖了每一个主要的审计活动。案例内容既包括宏观的背景资料，也有具体的细节介绍。本书的目的是为学生提供一个针对审计行为每一方面的真实的审计环境，以便于学生在学习过程中更好地理解审计的每一个环节。通过设置大量由浅人深的问题，引发学生思考，具有很强的指导性，便于教师在案例学习过程中的指导和学生的自我学习。案例涵盖内容丰富、学习和思考的跨度很大，既适合本科学生使用，也适合研究生使用。

Author Description

作者:(美)马克·S.比斯利、弗兰克·A.巴克利斯、史蒂文·M.格洛弗、道格拉斯·F.普拉维特译者:张立民

马克·S·比斯利(Mark s·Beasley)，北卡罗来纳州立大学会计学副教授。他的主要研究领域是财务报表舞弊、审计质量、公司治理，曾获得美国会计学会的优秀论文奖、审计文献杰出贡献奖等奖项。比斯利教授为本科生和研究生讲授审计学课程。他拥有在会计师事务所从业的丰富经历，参加过审计准则的制定工作、美国注册会计师协会审计准则委员会的舞弊准则制定工作等。

弗兰克·A.巳克利斯(Frank A.Buckless)

北卡罗来纳州立大学管理学院会计系教授，主要教授的课程有成本会计、财务会计、审计和高级会计案例等，发表多篇相关学术论文。此外，弗兰克教授是美国会计协会多个部门的会员。史蒂文·M.格洛弗(steven M.Glover)

杨百翰大学麦里特学院会计系教授，主要研究领域为审计和保险服务、审计准则制定和监督等，发表多篇相关学术论文。此外，史蒂文教授曾担任美国会计学审计研究部主席。道格拉斯·F.普拉维特(Douglas F.Prawitt)

杨百翰大学麦里特学院会计系教授，主要教授的课程有财务报表审计和专业决策等，发表多篇相关学术论文，并参与编写教材八部。此外，道格拉斯教授曾在COS0委员会的企业风险管理部、美国注册会计师协会的审计准则委员会等多个专业委员会任职。北京交通大学会计学教授、博士生导师，兼任中国审计学会副会长、教育部审计专业学位教学指导委员会委员。张立民教授长期从事审计方面的科研与教学工作，形成了丰富的研究成果，在《会计研究》《南开管理评论》《审计研究》等学术刊物发表论文五十多篇；此外，长期参与国内外会计师事务所的审计业务、质量控制与检查和专业培训工作，对国内外审计实践有深入的了解。

Catalogue

第一部分接受客户
第二部分了解客户的经营情况与风险评估
第三部分职业道德方面的问题
第四部分会计欺诈和审计师法律责任
第五部分财务报告内部控制
第六部分信息技术的影响
第七部分计划的重要性水平
第八部分分析程序
第九部分库存现金、公允价值及销售收入审计
第十部分收入和支出循环中审计程序的计划与实施
第十一部分编制和复核审计工作底稿
第十二部分完成审计工作、向管理层汇报和外部报告

Book Abstract

管理层
2011年10月，该公司经历了管理层的巨大变动，公司负责经营的副总裁和主计长因到其他城市工作而辞职。公司管理层公布两个人离开的消息时，宣称他们是因为个人原因离职。新的公司副总裁JessicaWood是11月招聘进来的，新的主计长则是上个月初加入公司的。Jessica具有MBA学位和12个月本行业经验。新的主计长．theodoreJones几乎没有相关的经验，而且看上去对公司新的IT系统感觉茫然。公司的总裁AndrewCole具备BBA（工商管理学士）学位，作为创建人，在公司所有层级都具备工作经验。Zachery先生主要负责公司的采购和生产职能管理。过去8年来一直负责公司财务的副总裁FrankStevens先生与Zachery先生，每周与Cole先生会面讨论研究公司的事务。
会计与控制系统
2011年年初，该公司采用了一体化集中的新会计系统。新系统实现了存货、应收账款、应付账款、薪资、总账软件模块的一体化。去年全年完成了原有系统向新系统的转换，转换工作主要由前任主计长负责。但不幸的是，向新系统转换的工作没有得到有效的管理。公司至今仍然继续这方面的工作，通过修改调试来更好地满足公司的需求，为此公司的会计人员需要进行重新培训，公司的会计控制需要纳入新系统，以保证系统得到更好的实施。
在存货追踪、成本归集、应收账款账单发送和账龄分析、薪资的税收抵扣、应付账款和资产负债表项目分类方面，系统都存在一定的问题。公司在2011年4月停止了老系统与新系统的平行运行。经过2011年短短的几个会计期间，由于未经训练人员的失误和发生的几次系统失败，传统的审计线索没有得到精心的保留。
公司的会计人员和管理层对这种状况都很烦恼，因为除了上述会计问题，公司内部预算报告、存货状况报告以及客户应收账款账单的发送经常都是不准确、不及时的，且货物发送的截止期几次都被错过。
你所在的事务所分支机构从未审计过安装了类似Ocean所使用IT系统的公司，不过，分支机构的IT小组对于诊断该公司内部控制的薄弱环节、帮助公司克服目前的困难充满信心。
应收账款、现金和存货
公司的销售、应收账款系统每月处理2900—3400笔经济业务，包括对l200多家活跃的信用客户的销售和付款业务。六家最大的客户应收账款所占比例约为15％。其他客户的应收账款金额在1500美元到32000美元之间，平均应收账款金额约为8000美元。
……

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