| 阿尔文·A·阿伦斯(Alvin A，Arens) 密歇根州立大学会计学教授、普华永道的审计教授、美国注册会计师协会审计准则委员会的早期成员，其主要教学和研究领域是审计，曾担任美国会计学会主席，并从事过审计实务工作。阿伦斯教授获得过很多荣誉，包括美国会计学会审计部杰出教育家奖、美国注册会计师协会杰出教育家奖、美国Beta Alpha PSi教授年度奖等。 |
| PART 1 The Auditing Profession 1 The Demand for Audit and Other Assurance Services 2 The CPA Profession 3 Audit Reports 4 Professional Ethics 5 Legal Liability PART 2 The Audit Process 6 Audit Responsibilities and Objectives 7 Audit Evidence 8 Audit Planning and Analytical Procedures 9 Materiality and Risk 10 Section 404 Audits of Internal Control and Control Risk 11 Overall Audit Plan and Audit Program PART 3 Application of the Audit Process to the Sales and Collection Cycle 12 Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions 13 Audit Sampling for Tests of Controls and Substantive Tests of Transactions 14 Completing the Tests in the Sales and Collection Cycle: Accounts Receivable PART 4 ADolication of the Audit Process to Other Cycles 15 Audit of the Payroll and Personnel Cycle 16 Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable 17 Audit of the Inventory and Warehousing Cycle 18 Audit of the Capital Acquisition and Repayment Cycle 19 Audit of Cash Balances PART 5 Completina the Audit 20 Completing the Audit Appendix Hillsburg Hardware Company 2004 Annual Report |
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