1 (p1): CHAPTER 1 The Audit Function-An Overvie?v 2 (p1-2): HISTORY OF THE AUDIT FUNCTION 2 (p1-3): Independent Audits Prior to 1900 3 (p1-4): Twentieth-Century Developments 4 (p1-5): AUDITING DEFINED 4 (p1-6): Financial Auditing 5 (p1-7): Other Types of Audits 5 (p1-8): The Need for Audits of Financial Statements 6 (p1-9): The Standard Report 6 (p1-10): THE AUDIT REPORT 10 (p1-11): Generally Accepted Accounting Principles 11 (p1-12): Report Title,Address,Signature,and Date 12 (p1-13): Departures from the Standard Report 13 (p1-14): Generally Accepted Auditing Standards 16 (p1-15): THE INDEPENDENT AUDITOR 16 (p1-16): Types of CPA Firms 18 (p1-17): Internal Structure of a CPA Firm 20 (p1-18): OTHER TYPES OF AUDITORS AND AUDITS 21 (p1-19): Compliance Audits 25 (p1-20): Operational Audits 25 (p1-21): Internal Audits 26 (p1-22): CHAPTER I ASSIGNMENTS 38 (p2): CHAPTER 2 Professional Ethics and the Auditing Environment 39 (p2-2): PROFESSIONAL STATUS―FRAMEWORK OF THE ENVIRONMENT 40 (p2-3): Systematic Theory 40 (p2-4): Professional Authority 40 (p2-5): Community Sanction 41 (p2-6): Regulative Code 41 (p2-7): A Culture 41 (p2-8): NATURE OF THE ENVIRONMENT 42 (p2-9): SELF-REGULATION BY THE PUBLIC ACCOUNTING PROFESSION 43 (p2-10): The Organizations Involved 45 (p2-11): The Code of Professional Conduct 54 (p2-12): Quality Control within CPA Firms 55 (p2-13): Mandatory Continuing Professional Education 55 (p2-14): Monitoring and Enforcement 56 (p2-15): EXTERNAL REGULATION 57 (p2-16): The Securities and Exchange Commission 59 (p2-17): Legal Liability 59 (p2-18): CHAPTER 2 ASSIGNMENTS 69 (p3): CHAPTER 3 Legal Liability 70 (p3-2): THE LEGAL ENVIRONMENT 71 (p3-3): CIVIL LIABILITY 72 (p3-4): Liability to Clients 73 (p3-5): Liability to Third Parties―Common Law 78 (p3-6): Liability to Third...

zlibzh/no-category/（美）道格拉斯·R.卡迈克尔（Douglas R.Carmichael）等著, (美)道格拉斯·R.卡迈克尔(Douglas R. Carmichael)等著, 卡迈克尔, Douglas R Carmichael, (美) 道格拉斯. R. 卡迈克尔 (Douglas R. Carmichael) 等著, 卡迈克尔/审计概念与方法 现行理论与实务指南 英文版·第6版_61854844.pdf

审计概念与方法 : 现行理论与实务指南 : 英文版. 第六版

Dongbei University of Finance & Economics Press

Shi jie cai jing yu guan li jiao cai da xi. : ying wen ban, Ying yin ban, Da lian, 1998

Shi jie cai jing yu guan li jiao cai da xi, Di 1 ban, ying yin ban, Dalian, 1998

Shi jie cai jing yu guan li jiao cai ta xi, 26, Ying yin ban, Ta lian, 1998

China, People's Republic, China

Bookmarks: p1 (p1): CHAPTER 1 The Audit Function-An Overvie?v
p1-2 (p2): HISTORY OF THE AUDIT FUNCTION
p1-3 (p2): Independent Audits Prior to 1900
p1-4 (p3): Twentieth-Century Developments
p1-5 (p4): AUDITING DEFINED
p1-6 (p4): Financial Auditing
p1-7 (p5): Other Types of Audits
p1-8 (p5): The Need for Audits of Financial Statements
p1-9 (p6): The Standard Report
p1-10 (p6): THE AUDIT REPORT
p1-11 (p10): Generally Accepted Accounting Principles
p1-12 (p11): Report Title,Address,Signature,and Date
p1-13 (p12): Departures from the Standard Report
p1-14 (p13): Generally Accepted Auditing Standards
p1-15 (p16): THE INDEPENDENT AUDITOR
p1-16 (p16): Types of CPA Firms
p1-17 (p18): Internal Structure of a CPA Firm
p1-18 (p20): OTHER TYPES OF AUDITORS AND AUDITS
p1-19 (p21): Compliance Audits
p1-20 (p25): Operational Audits
p1-21 (p25): Internal Audits
p1-22 (p26): CHAPTER I ASSIGNMENTS
p2 (p38): CHAPTER 2 Professional Ethics and the Auditing Environment
p2-2 (p39): PROFESSIONAL STATUS―FRAMEWORK OF THE ENVIRONMENT
p2-3 (p40): Systematic Theory
p2-4 (p40): Professional Authority
p2-5 (p40): Community Sanction
p2-6 (p41): Regulative Code
p2-7 (p41): A Culture
p2-8 (p41): NATURE OF THE ENVIRONMENT
p2-9 (p42): SELF-REGULATION BY THE PUBLIC ACCOUNTING PROFESSION
p2-10 (p43): The Organizations Involved
p2-11 (p45): The Code of Professional Conduct
p2-12 (p54): Quality Control within CPA Firms
p2-13 (p55): Mandatory Continuing Professional Education
p2-14 (p55): Monitoring and Enforcement
p2-15 (p56): EXTERNAL REGULATION
p2-16 (p57): The Securities and Exchange Commission
p2-17 (p59): Legal Liability
p2-18 (p59): CHAPTER 2 ASSIGNMENTS
p3 (p69): CHAPTER 3 Legal Liability
p3-2 (p70): THE LEGAL ENVIRONMENT
p3-3 (p71): CIVIL LIABILITY
p3-4 (p72): Liability to Clients
p3-5 (p73): Liability to Third Parties―Common Law
p3-6 (p78): Liability to Third Parties―Statutory Law
p3-7 (p81): CRIMINAL LIABILITY
p3-8 (p82): NOTED LEGAL CASES
p3-9 (p82): Bar Chris
p3-10 (p83): U.S. Financial
p3-11 (p83): Continental Vending
p3-12 (p83): Yale Express
p3-13 (p84): National Student Marketing
p3-14 (p84): 1136 Tenants Corporation
p3-15 (p84): Equity Funding
p3-16 (p85): Fund of Funds
p3-17 (p86): Credit Alliance
p3-18 (p86): Mann Judd Landau
p3-19 (p87): ESM
p3-20 (p87): Bily
p3-21 (p88): SELF-PROTECTION AGAINST LIABILITY
p3-22 (p88): Crazy Eddie
p3-23 (p89): TORT REFORM
p3-24 (p89): FORENSIC ACCOUNTING
p3-25 (p90): CHAPTER 3 ASSIGNMENTS
p4 (p97): CHAPTER 4 The Elements of Auditing
p4-2 (p99): EVIDENCE, ASSERTIONS,AND PROCEDURES
p4-3 (p99): Auditing Procedures
p4-4 (p101): Evidential Matter and Its Relationship to Procedures
p4-5 (p103): Financial Statement Assertions and Audit Objectives
p4-6 (p106): OVERVIEW OF THE AUDIT RISK MODEL
p4-7 (p107): Types of Tests of Controls
p4-8 (p107): TYPES OF AUDIT TESTS
p4-9 (p107): Classification by Purpose of Test
p4-10 (p108): Types of Substantive Tests
p4-11 (p109): OVERVIEW OF AN AUDIT OF FINANCLAL STATEMENTS
p4-12 (p110): WORK PAPERS
p4-13 (p110): The Function of Work Papers
p4-14 (p111): The Contents and Requirements of Work Papers
p4-15 (p113): Legal Aspects of Work Papers
p4-16 (p114): Mechanics of Work Paper Preparation
p4-17 (p115): Illustrative Audit Work Papers
p4-18 (p120): CHAPTER 4 ASSIGNMENTS
p5 (p128): CHAPTER 5 Understanding the Client and General Planning
p5-2 (p129): CLIENT ACCEPTANCE AND CONTINUANCE
p5-3 (p130): Quality Control Policies and Procedurse
p5-4 (p130): Communication with a Predecessor Auditor
p5-5 (p131): Engagement Letters
p5-6 (p131): Conferences with Client Personnel
p5-7 (p133): KNOWLEDGE OF THE BUSINESS
p5-8 (p133): Organization Structure
p5-9 (p134): Operations of Legal Structure
p5-10 (p136): Industry and Economic Conditions
p5-11 (p137): GENERAL PLANNING AND THE PRELIMINARY AUDIT PLAN
p5-12 (p137): General Planning Decisions to Be Made
p5-13 (p137): Knowledge Obtained to Prepare Preliminary Audit Plan
p5-14 (p138): Procedures in Preparing Preliminary Audit Plan
p5-15 (p138): AUDIT DECISIONS IN PRELIMINARY PLANNING
p5-16 (p138): Understanding the Internal Control Structure and the Control Risk Assessment
p5-17 (p139): Materiality and Audit Risk
p5-18 (p143): Special Areas of Audit Risk
p5-19 (p149): Overall Timing of Engagement
p5-20 (p152): Involvement of Specialists and Others
p5-21 (p154): Assignment and Scheduling of Audit Staff
p5-22 (p155): ANALYTICAL PROCEDURES
p5-23 (p155): Use of Analytical Procedures
p5-24 (p156): Analytical Procedures in Planning the Audit
p5-25 (p157): Analytical Procedures as Substantive Tests
p5-26 (p158): Analytical Procedures in the Overall Review
p5-27 (p159): Data Used in Analytical Proceduress
p5-28 (p159): CHAPTER 5 ASSIGNMENTS
p6 (p176): CHAPTER 6 Understanding the Internal Control Structure and Assessing Control Risk
p6-2 (p177): AUDIT STRATEGY AND THE INTERNAL CONTROL STRUCTURE
p6-3 (p178): Audit Logic and the Internal Control Structure
p6-4 (p179): Internal Control Structure Concepts
p6-5 (p180): Internal Control Structure Objectives
p6-6 (p181): Detailed Objectives of Internal Control
p6-7 (p182): COMPONENTS OF THE INTERNAL CONTROL STRUCTURE
p6-8 (p182): Control Environment
p6-9 (p184): Monitoring
p6-10 (p186): Risk Assessment
p6-11 (p186): Information and Communication
p6-12 (p192): Control Activities
p6-13 (p198): An Overview of the Auditor s Consideration
p6-14 (p198): THE AUDITOR S CONSIDERATION OF THE INTERNAL CONTROL STRUCTURE IN A FINANCIAL STATEMENT AUDIT
p6-15 (p203): Organizing the Auditor s Consideration
p6-16 (p205): Understanding the Internal Control Structure
p6-17 (p207): Documenting the Understanding
p6-18 (p211): Assessing Control Risk
p6-19 (p214): Tests of Controls
p6-20 (p217): Documentation of the Assessment of Control Risk
p6-21 (p217): Effect on Design of Substantive Tests
p6-22 (p218): THE FOREIGN CORRUPT PRACTICES ACT
p6-23 (p219): CHAPTER 6 ASSIGNMENTS
p7 (p231): CHAPTER 7 Planning Tests of Detalls of Transactions and Balances
p7-2 (p232): DESIGNING AUDIT PROGRAMS―AN INTRODUCTION
p7-3 (p233): Decisions to Be Made
p7-4 (p235): Considerations in Deciding on Nature,Timing,and Extent
p7-5 (p235): Efficiency and Effectiveness of Audit Tests
p7-6 (p236): DIRECT TESTS OF BALANCES
p7-7 (p237): Nature of Financial Statement Component and Audit Objectives
p7-8 (p239): Materiality at the Account Balance Level
p7-9 (p244): Audit Risk an the Account Balance Level
p7-10 (p251): Efficiency of Audit Tests
p7-11 (p258): Relation of Tests of Transaction Classes to Direct Tests of Balances
p7-12 (p258): TESTS OF TRANSACTION CLASSES
p7-13 (p259): Types of Tests of Transaction Classes
p7-14 (p260): Planning the Scope of Tests of Transaction Classes
p7-15 (p263): DESIGNING AUDIT PROGARMS―ADDITIONAL MATTERS
p7-16 (p263): Revision of Audit Program as Audit Progresses
p7-17 (p263): Client Expectations
p7-18 (p263): Generalized Materials
p7-19 (p264): Direct Tests of Balances at an Interim Date
p7-20 (p265): AUDITING ACCOUNTING ESTIMATES
p7-21 (p265): CHAPTER 7 ASSIGNMENTS
p8 (p276): CHAPTER 8 Audit Sampling
p8-2 (p277): AN INTRODUCTION TO AUDIT SAMPLING
p8-3 (p277): Definition and Basic Features of Audit Sampling
p8-4 (p279): Nonstatistical versus Statistical Audit Sampling
p8-5 (p280): Representative Selection Methods
p8-6 (p283): AUDIT SAMPLING FOR TESTS OF TRANSACTION CLASSES
p8-7 (p283): Planning Samples for Tests of Transaction Classes
p8-8 (p288): Selection of Samples for Tests of Transaction Classes
p8-9 (p288): Evaluation of Sample Results of Tests of Transaction Classes
p8-10 (p290): Statistical Sampling for Tests of Transaction Classes
p8-11 (p297): Nonstatistical Sampling for Tests of Transaction Classes
p8-12 (p300): Planning Samples for Direct Tests of Balances
p8-13 (p300): AUDIT SAMPLING FOR DIRECT TESTS OF BALANCES
p8-14 (p302): Selection of Samples for Direct Tests of Balances
p8-15 (p303): Evaluation of Sample Results of Direct Tests of Balances
p8-16 (p304): Nonstatistical Sampling for Direct Tests of Balances
p8-17 (p308): Statistical Sampling for Direct Tests of Balances
p8-18 (p313): Establishing Tolerable Misstatement for Sampling Applications
p8-19 (p316): Other Statistical Models
p8-20 (p317): Accounting Estimation versus Audit Hypothesis Testing
p8-21 (p317): Mean-per-Unit Estimation
p8-22 (p317): APPENDIX; ESTIMATION SAMPLING―AN AUDIT HYPOTHESIS TESTING APPROACH
p8-23 (p322): Stratified Mean-Per-Unit Estimation
p8-24 (p322): Difference Estimation
p8-25 (p323): Ratio Estimation
p8-26 (p324): CHAPTER 8 ASSIGNMENTS
p9 (p334): CHAPTER 9 The Effect of Computers on the Audit
p9-2 (p335): THE RELATION OF COMPUTERS TO AUDITING
p9-3 (p335): Relation to Phases of the Audit
p9-4 (p337): Recognizing Reliance on the Computer
p9-5 (p338): Control Classification in Computerized Systems
p9-6 (p338): THE INTERNAL CONTROL STRUCTURE AND COMPUTERIZED SYSTEMS
p9-7 (p338): Auditor Use of the Computer
p9-8 (p340): Application Controls
p9-9 (p343): Ceneral Controls
p9-10 (p347): CONSIDERATION OF THE COMPUTER IN PLANNING THE AUDIT
p9-11 (p348): Understanding the Client and the Control Environment
p9-12 (p348): Understanding the Accounting System
p9-13 (p349): Understanding Control Activities
p9-14 (p350): Planning Tests of Details of Transactions and Balances
p9-15 (p352): COMPUTER-ASSISTED AUDIT TECHNIQUES
p9-16 (p353): Testing Client Programs
p9-17 (p354): Testing Client Files
p9-18 (p356): Use of a Microcomputer as an Audit Tool
p9-19 (p358): A Terminology Note
p9-20 (p358): OTHER COMPUTER-RELATED CONSIDERATIONS
p9-21 (p358): Real-Time Processing Systems
p9-22 (p358): Electronic Data Interchange
p9-23 (p359): Computer Service Centers
p9-24 (p359): Database Management Systems
p9-25 (p360): LANs and Other Networks
p9-26 (p360): ADVANCED COMPUTER-ASSISTED TECHNIQUES
p9-27 (p361): Hardware
p9-28 (p361): APPENDIX:BASIC CONCEPTS OF COMPUTER PROCESSING
p9-29 (p362): Software
p9-30 (p363): Data Processing and Storage
p9-31 (p366): CHAPTER 9 ASSIGNMENTS
p10 (p378): CHAPTER 10 Tests of Transaction Classes and Related Balances
p10-2 (p379): REVENUE,RECEIVABLES,AND RECEIPTS
p10-3 (p380): Functions,Documents,Inputs,and Accounting Systems
p10-4 (p382): Primary Control-Related Features
p10-5 (p384): Potential Misstatements
p10-6 (p384): Account Balances and Transactions
p10-7 (p387): Tests of Transaction Classes for Sales
p10-8 (p392): Tests of Transaction Classes for Cash Receipts
p10-9 (p393): Tests of Adjustments to Accounts Receivable
p10-10 (p394): Special Considerations
p10-11 (p394): EXPENDITURES,PAYABLES,AND DISBURSEMENTS
p10-12 (p394): Differences from the Sales Cycle
p10-13 (p396): Functions,Documents,Inputs,and Accounting Systems
p10-14 (p400): Primary Control-Related Features
p10-15 (p400): Account Balances and Transactions
p10-16 (p400): Potential Misstatements
p10-17 (p401): Tests of Transaction Classes for Purchases for Inventory
p10-18 (p403): Tests of Transaction Classes for Cash Disbursements
p10-19 (p406): Variations for Other Types of Expenditure Transactions
p10-20 (p407): RELATED DIRECT TESTS OF BALANCES
p10-21 (p407): Accounts Receivable
p10-22 (p415): Accounts Payable
p10-23 (p419): Cash
p10-24 (p425): CHAPTER 10 ASSIGNMENTS
p11 (p447): CHAPTER 11 Direct Tests of Balances
p11-2 (p448): INVENTORIES
p11-3 (p449): Differences from the Sales and Expenditures Cycles
p11-4 (p451): Assertions,Objectives,and Procedures
p11-5 (p453): Observation of the Physical Inventory
p11-6 (p456): Tests of Pricing and Summarization
p11-7 (p456): Materiality
p11-8 (p457): Audit Risk
p11-9 (p458): Additional Considerations
p11-10 (p459): LONG-TERM ASSETS AND OBLIGATIONS AND OWNERS EQUITY
p11-11 (p459): Property and Equipment
p11-12 (p463): Investments and Intangible Assets
p11-13 (p465): Long-Term Obligations
p11-14 (p467): Owners Equity
p11-15 (p468): The Income Statement
p11-16 (p468): THE INCOME STATEMENT AND INCOME TAXES
p11-17 (p471): Income Taxes
p11-18 (p475): CHAPTER 11 ASSIGNMENTS
p12 (p498): CHAPTER 12 Completion of the Audit
p12-2 (p500): NATURE OF COMPLETION AND REVIEW PROCEDURES
p12-3 (p500): Date of the Audit Report
p12-4 (p501): Audit Procedures after Year-End
p12-5 (p502): SUBSEQUENT EVENTS AND RELATED REVIEW PROCEDURES
p12-6 (p502): Subsequent Events Review
p12-7 (p502): Subsequent Events of Audit Interest
p12-8 (p504): Subsequent Events and the Report Date
p12-9 (p505): Reissuance of the Audit Report
p12-10 (p506): REPRESENTATION LETTERS
p12-11 (p506): Legal Representation Letters
p12-12 (p508): Client Representation Letters
p12-13 (p511): REVIEW OF WORK PAPERS AND FINANCIAL STATEMENTS
p12-14 (p511): Summarization and Evaluation of Audit Results
p12-15 (p518): Evaluation of Going Concern Status
p12-16 (p519): Financial Statement Review and Analytical Procedures
p12-17 (p520): Administrative Completion of Work Papers
p12-18 (p521): AFTER THE AUDIT
p12-19 (p522): Subsequent Discovery of Facts
p12-20 (p522): Maintaining Quality of Audit Practice
p12-21 (p523): Subsequent Discovery of Omitted Procedures
p12-22 (p524): CHAPTER 12 ASSIGNMEMTS
p13 (p537): CHAPTER 13 The Auditor s Report
p13-2 (p539): AUDITOR S REPORTING OBLIGATION
p13-3 (p540): Departures from a Standard Report
p13-4 (p542): Financial Statements and Periods Covered
p13-5 (p545): QUALIFICATIONS, DISCLAIMERS, AND ADVERSE OPINIONS
p13-6 (p546): Limitations on the Scope of the Audit
p13-7 (p548): Departures from Generally Accepted Accounting Principles
p13-8 (p550): EXPLANATORY LANGUAGE ADDED TO THE STANDARD REPORT
p13-9 (p551): Opinion Based in Part on the Report of Another Auditor
p13-10 (p553): Departure from a Promulgated Accounting Principle
p13-11 (p554): Uncertainties
p13-12 (p556): Going Concern Uncertainties
p13-13 (p556): Inconsistent Application of Accounting Principles
p13-14 (p558): Comparative Financial Statements―Updated Reports
p13-15 (p558): Information outside the Basic Financial Statements
p13-16 (p559): Emphasis of a Matter
p13-17 (p559): Old Reporting Terms
p13-18 (p560): Communicating with Stockholders
p13-19 (p560): AUDITOR-CLIENT COMMUNICATIONS
p13-20 (p562): Communicating with the Board of Directors
p13-21 (p562): Communicating with Audit Committees
p13-22 (p565): Communicating with Management
p13-23 (p566): CHAPTER 13 ASSIGNMENTS
p14 (p588): CHAPTER 14 Attestation Services, Unaudited Financial Statements,and Specialized Reporting
p14-2 (p590): ATTESTATION AND COMPILATION SERVICES
p14-3 (p591): Types of Engagements
p14-4 (p592): Attestation Standards
p14-5 (p593): Compilation or Review of Financial Statements for Nonpublic Companies
p14-6 (p593): UNAUDITED FINANCLAL STATEMENTS
p14-7 (p600): Review of Interim Financial Information of a Public Company
p14-8 (p602): Other Unaudited Financial Statements of Public Companies
p14-9 (p603): SPECIALIZED REPORTING CIRCUMSTANCES
p14-10 (p604): Letters for Underwriters
p14-11 (p604): Special Reports
p14-12 (p606): Reports on Accompanying Information
p14-13 (p608): Forecasts and Projections
p14-14 (p611): Internal Control Structure
p14-15 (p613): Pro Forma Financial Information
p14-16 (p613): Compliance Attestation
p14-17 (p615): CHAPTER 14 ASSIGNMENTS
p15 (p623): CHAPTER 15 Operational Auditing
p15-2 (p624): FRAMEWORK OF OPERATIONAL AUDITING
p15-3 (p625): Operational Auditing Defined
p15-4 (p627): Operational Auditor s Qualifications
p15-5 (p629): Purpose of the Operational Audit Engagement
p15-6 (p630): Arrangements for the Operational Audit Engagement
p15-7 (p631): Methods of Conducting the Operational Audit Engagement
p15-8 (p632): Form and Content of the Operational Audit Report
p15-9 (p634): CONDUCT OF AN OPERATIONAL AUDIT
p15-10 (p635): Preliminary Survey
p15-11 (p636): Review of Charter and Development of Performance Criteria
p15-12 (p637): Revicw of Administrative and Related Controls
p15-13 (p637): Development of Specific Findings and Recommendations
p15-14 (p638): Preparation and Submission of Operational Audit Report
p15-15 (p638): EXAMPLES OF OPERATIONAL AUDITS
p15-16 (p638): Independent CPA
p15-17 (p639): Governmental Auditor
p15-18 (p640): Internal Auditor
p15-19 (p641): CHAPTER 15 ASSIGNMENTS
p15-20 (p645): Index

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