最 低 价：￥35.90
定 价：￥52.00
作 者：阿尔文﹒A﹒阿伦斯(Alvin A. Arens) 兰德尔﹒J﹒埃尔德(Randal J. Elder) 马克﹒S﹒比斯利(Mark S. Beasley) 雷光勇 改编 著
出 版 社：中国人民大学出版社
出版时间：2009-04
I S B N：730010386
| 姓名：阿伦斯 雷光勇 改编著 作者简介： 作品：《审计学:一种整合方法》 姓名：阿尔文﹒A﹒阿伦斯(Alvin A. Arens)著 作者简介： 作品：《审计学:一种整合方法》《审计学:一种整合方法》 姓名：(英国)(Alvin A.Arens)阿尔文﹒A﹒阿伦斯著 作者简介： 作品：《审计学:一种整合方法》 姓名：阿尔文﹒A﹒阿伦斯(Alvin A. Arens) 兰德尔﹒J﹒埃尔德(Randal J. Elder) 马克﹒S﹒比斯利(Mark S. Beasley) 雷光勇 改编著 作者简介： 作品：《审计学:一种整合方法》 |
| fore useful. for example, knowledge of a large misstatement in fixed assets might affecta user's willingness to loan money to a company if the assets were the collateral. a mis-statement of inventory does not mean that cash, accounts receivable, and other ele-ments of the financial statements, or the financial statements as a whole, are materiallyincorrect. to make materiality decisions when a condition requiring a departure from anunqualified report exists, the auditor must evaluate all effects on the financial state-ments. assume that the auditor is unable to satisfy himself or herself whether inventoryis fairly stated in deciding on the appropriate type of opinion. because of the effect of amisstatement in inventory on other accounts and on totals in the statements, the audi-tor needs to consider the materiality of the combined effect on inventory, total currentassets, total working capital, total assets, income taxes, income taxes payable, total cur-rent liabilities, cost of goo 更多 |
| part1 the auditing profession 1 the demand for audit and other assurance services learning objectives nature of auditing distinction between auditing and accounting economic demand for auditing assurance services types of audits types of auditors certified public accountant 2 the cpa profession learning objectives certified public accounting firms activities of cpa firms structure of cpa firms sarbanes-oxley act and public company accounting oversight board securities and exchange commission american institute of certified public accountants (aicpa) generally accepted auditing 更多 |
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