| 《审计学：一种整合方法》该书由于首次提出并倡导“交易循环审计”的思想而备受审计理论界、教育界和实务界的推崇。这本最新修订的第12版突出了以下特点：（1）将新的风险评估准则及与公司治理负责人沟通的准则覆盖全书的各个方面；（2）将美国《萨班斯一奥克斯利法案》中第404分部和公众公司会计监督委员会第2号审计准则的基本要求贯穿全书；（3）继续贯彻“交易循环审计”的思想；（4）注重舞弊审计在当代审计学中的地位与作用，反映最新的舞弊审计技术发展；（5）继续强调审计中最基本的概念在于，审计人员。 |
| 阿尔文·A·阿伦斯（Alvin A．Arens）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）审计准则委员会委员。曾获多项殊荣．包括AAA杰出教育家奖、AICPA杰出教育家奖、美国BetaAlpha Psi教授年度奖等。具有丰富的大学审计教学和注册会计师执业经验。 |
| PART 1 The Auditing Profession 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 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 Standards Statements on Auditing Standards International Standards on Auditing Quality Control Audit Reports Learning Objectives Standard Unqualified Audit Report Combined Reports on Financial Statements and Internal Control Over Financial Reporting Under Section 404 of the Sarbanes-Oxley Act Unqualified Audit Report with Explanatory Paragraph or Modified Wording Departures from an Unqualified Audit Report Materiality Discussion of Conditions Requiring a Departure Auditors Decision Process for Audit Reports Impact of E-Commerce on Audit Reporting Professional Ethics Learning Objectives What Are Ethics? Ethical Dilemmas Special Need for Ethical Conduct in Professions Code of Professional Conduct Independence Independence Rule of Conduct and Interpretations Other Rules of Conduct Enforcement Legal Liability Learning Objectives Changed Legal Environment Distinguishing Business Failure, Audit Failure, and Audit Risk Legal Concepts Affecting Liability Liability to Clients Liability to Third Parties Under Common Law Civil Liability Under the Federal Securities Laws Criminal Liability The Professions Response to Legal Liability Protecting Individual CPAs from Legal Liability PART 2 The Audit Process Audit Responsibilities end Objectives Learning Objectives Objective of Conducting an Audit of Financial Statements Managements Responsibilities Auditors Responsibilities Financial Statement Cycles Setting Audit Objectives Management Assertions Transaction-Related Audit Objectives Balance-Related Audit Objectives Presentation and Disclosure-Related Audit Objectives How Audit Objectives Are Met Audit Evidence Learning Objectives Nature of Evidence Audit Evidence Decisions Persuasiveness of Evidence Types of Audit Evidence Audit Documentation Audit Planning and Analytical Procedures Learning Objectives Planning Accept Client and Perform Initial Audit Planning Understand the Clients Business and Industry Assess Client Business Risk Perform Preliminary Analytical Procedures Summary of the Parts of Audit Planning Analytical Procedures Five Types of Analytical Procedures Common Financial Ratios Muteriality and Risk Learning Objectives Materiality Set Preliminary Judgment about Materiality Allocate Preliminary Judgment about Materiality to Segments(Tolerable Misstatement) Estimate Misstatement and Compare with Preliminary Judgment Risk Types of Risks Assessing Acceptable Audit Risk Assessing Inherent Risk Relationship of Risks to Evidence and Factors Influencing Risks Evaluating Results Section 404 Audits of internal Control and Control Risk Learning Objectives Internal Control Objectives Management and Auditor Responsibilities for Internal Control COSO Components of Internal Control Obtain and Document Understanding of Internal Control Assess Control Risk Tests of Controls Decide Planned Detection Risk and Design Substantive Tests Section 404 Reporting on Internal Control Evaluating, Reporting, and Testing Internal Control for Nonpublic Companies Overall Audit Plan and Audit Program Learning Objectives Types of Tests Selecting Which Types of Tests to Perform Impact of Information Technology on Audit Testing Evidence Mix Design of the Audit Program PART 3 Application of the Audit Process to the Sales and Collection Cycle Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions Learning Objectives Accounts and Classes of Transactions in the Sales and Collection Cycle Business Functions in the Cycle and Related Documents and Records Methodology for Designing Tests of Controls and Substantive Tests of Transactions for Sales Sales Returns and Allowances Methodology for Designing Tests of Controls and Substantive Tests of Transactions for Cash Receipts Audit Tests for the Write-off of Uncollectible Accounts Additional Internal Controls over Account Balances and Presentation and Disclosure , Effect of Results of Tests of Controls and Substantive Tests of Transactions Audit Sampling for Tests of Controls and Substantive Tests of Transactions Learning Objectives Representative Samples Statistical Versus Nonstatistical Sampling and Probabilistic Versus Nonprobabilistic Sample Selection Nonprobabilistic Sample Selection Methods Probabilistic Sample Selection Methods Sampling for Exception Rates Application of Nonstatistical Audit Sampling Statistical Audit Sampling Sampling Distribution Application of Attributes Sampling Completing the Tests in the Sales and Collection Cycle: Accounts Receivable Learning Objectives Methodology for Designing Tests of Details of Balances Designing Tests of Details of Balances Confirmation of Accounts Receivable Developing Tests of Details Audit Program PART 4 Application of the Audit Process to Other Cycles Audit of the Payroll and Personnel Cycle Learning Objectives Accounts and Transactions in the Payroll and Personnel Cycle Business Functions in the Cycle and Related Documents and Records Methodology for Designing Tests of Controls and Substantive Tests of Transactions Methodology for Designing Tests of Details of Balances Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable Learning Objectives Accounts and Classes of Transactions in the Acquisition and Payment Cycle Business Functions in the Cycle and Related Documents and Records How E-Commerce Affects the Acquisition and Payment Cycle Methodology for Designing Tests of Controls and Substantive Tests of Transactions Methodology for Designing Tests of Details of Balances for Accounts Payable Audit of the Inventory and Warehousing Cycle Learning Objectives Business Functions in the Cycle and Related Documents and Records How E-Commerce Affects Inventory Management Parts of the Audit of Inventory Audit of Cost Accounting Analytical Procedures Methodology for Designing Tests of Details of Balances Physical Observation of Inventory Audit of Pricing and Compilation Integration of the Tests Audit of the Capital Acquisition and Repayment Cycle Leamlng Objectives Accounts in the Cycle Notes Payable Owners Equity Audit of Cash Balances Learning Objectives Cash in the Bank and Transaction Cycles Types of Cash Accounts Audit of the General Cash Account Fraud-Oriented Procedures Audit of the Imprest Payroll Bank Account Audit of Imprest Petty Cash PART 5 Completing the Audit Completing the Audit Learning Objectives Perform Additional Tests for Presentation and Disclosure Review for Contingent Liabilities and Commitments Review for Subsequent Events Final Evidence Accumulation Evaluate Results Issue the Audit Report Communicate with the Audit Committee and Management Subsequent Discovery of Facts Appendix:Hillsburg Hardware Company 2007 Annual Report |
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