The sixth edition of this highly regarded text offers a new chapter on the legal liabilities of accountants. In addition, the text has been thoroughly updated to reflect the most current auditing standards and practices. The goal of the text is to outline the role of audits in business and government and to familiarize students with professional audit standards that apply in auditing practice, including GAAS, quality control and ethics, as well as outside constraints such as litigation.

Includes bibliographical references and index

Includes bibliographical references

viii, 503 p. : 24 cm Includes bibliographical references

xii, 466 p. : 24 cm Includes bibliographies

<p>The Sixth Edition of this highly-regarded text offers a new chapter on the legal liabilities of accountants. In addition,the text has been thoroughly updated to reflect the most current auditing standards and practices. The goal of the text is to outline the role of audits in business and government and to familiarize students with professional audit standards that apply in auditing practice,including GAAS,quality control,and ethics as well as outside constraints such as litigation.</p>

1 (p0-1): 前言 1 (p0-2): 第1章 审计的职能——概论 1 (p0-3): 译者前言 3 (p0-4): 1.1 审计职能的演变 4 (p0-5): 1.2 审计定义 7 (p0-6): 1.3 审计报告 17 (p0-7): 1.4 独立审计师 21 (p0-8): 1.5 其他种类的审计师和审计 26 (p0-9): 客观题 40 (p0-10): 第2章 职业道德与审计环境 41 (p0-11): 2.1 职业地位——审计环境的框架 43 (p0-12): 2.2 环境的性质 44 (p0-13): 2.3 公共会计职业的自我管理 60 (p0-14): 2.4 外部管理 63 (p0-15): 客观题 67 (p0-16): 讨论题 71 (p0-17): 案例 74 (p0-18): 审计概念与方法 74 (p0-19): 第3章 法律责任 76 (p0-20): 3.1 法律环境 77 (p0-21): 3.2 民事责任 86 (p0-22): 3.3 刑事责任 87 (p0-23): 3.4 著名的法律案例 94 (p0-24): 3.6 改革民事侵权行为 94 (p0-25): 3.5 避免法律责任的自我保护 95 (p0-26): 3.7 法理会计学 96 (p0-27): 客观题 99 (p0-28): 讨论题 102 (p0-29): 案例 103 (p0-30): 第4章 审计的要素 105 (p0-31): 4.1 证据、确认及审计程序 111 (p0-32): 4.2 审计风险模型的概述 112 (p0-33): 4.3 审计测试的类型 113 (p0-34): 4.4 财务报表审计概述 115 (p0-35): 4.5 工作底稿 122 (p0-36): 客观题 124 (p0-37): 讨论题 129 (p0-38): 案例 131 (p0-39): 第5章 了解委托人及总体计划 133 (p0-40): 5.1 接受客户委托及续约 136 (p0-41): 5.2 了解客户业务 140 (p0-42): 5.3 总体计划与初步审计计划 142 (p0-43): 5.4 初步计划阶段的审计方案 156 (p0-44): 5.5 分析程序 161 (p0-45): 客观题 165 (p0-46): 讨论题 174 (p0-47): 案例 178 (p0-48): 第6章 了解内部控制结构和评估控制风险 179 (p0-49): 6.1 审计策略和内部控制结构 184 (p0-50): 6.2 内部控制结构要素 198 (p0-51): 6.3 审计师在财务报表审计中对内部控制结构的考虑 217 (p0-52): 6.4 国外贿赂法(FCPA) 218 (p0-53): 客观题 222 (p0-54): 讨论题 228 (p0-55): 案例 230 (p0-56): 第7章 规划交易和余额详细测试 232 (p0-57): 7.1 设计审计方案——介绍 235 (p0-58): 7.2 余额的直接测试 254 (p0-59): 7.3 交易类别测试 258 (p0-60): 7.4 设计审计方案——其他事务 260 (p0-61): 7.5 会计估计审计 261 (p0-62): 客观题 264 (p0-63): 讨论题 270 (p0-64): 案例 272 (p0-65): 第8章 审计抽样 273 (p0-66): 8.1 审计抽样介绍 279 (p0-67): 8.2 交易类别测试中的审计抽样 295 (p0-68): 8.3 余额的直接测试中的审计抽样 30 (p0-69): 讨论题 311 (p0-70): 附录:抽样的评估——审计假设测试法 318 (p0-71): 客观题 323 (p0-72): 讨论题 330 (p0-73): 第9章 计算机对审计的影响 332 (p0-74): 9.1 计算机与审计的联系 335 (p0-75): 9.2 内部控制结构与电算化系统...

xi, 257 p. : 24 cm. +, Includes bibliographical references and index

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...

Includes bibliographical references and index.

The Oration on the Dignity of Man (De hominis dignitate) is a famous public discourse pronounced in 1486 by Pico della Mirandola, an Italian scholar and philosopher of the Renaissance. It has been called the "Manifesto of the Renaissance". Pico's Oration attempted to remap the human landscape to center all attention on human capacity and human perspective. The Oration also served as an introduction to Pico's 900 theses, which he believed to provide a complete and sufficient basis for the discovery of all knowledge, and hence a model for mankind's ascent of the chain of being. - Wikipedia

This highly regarded reference is relied on by a considerable part of the accounting profession in their day-to-day work. This comprehensive resource is widely recognized and relied on as a single reference source that provides answers to all reasonable questions on accounting and financial reporting asked by accountants, auditors, bankers, lawyers, financial analysts, and other preparers and users of accounting information. The new edition reflects the new FASB Codification, and includes expanded coverage of fair value and guidance on developing fair value estimates, fraud risk and exposure, healthcare, and IFRS.

Algumas técnicas de estudo ajudam a aprender mais rápido, enquanto outras sónos fazem perder tempo. Como diferenciá-las? Uma revisão inédita de estudosmapeou detalhadamente os melhores caminhos para adquirir conhecimento.

191 pages 21 cm Dale Evans Rogers tells her own story. Her account is one of a modern woman at the well - the testimony of an extraordinary woman of faith who drank of the water and now invites others to join her

Includes following cumulative supplements: 1993-, Includes bibliographical references and index

The Accountants' Handbook series has the longest tradition of providing comprehensive coverage of the field to both accounting professionals and professionals in other fields who need or desire to obtain quick, understandable, and thorough exposure to complex accounting-related subjects. It is designed as a single reference source that provides answers to all reasonable questions on accounting and financial reporting asked by accountants, auditors, bankers, lawyers, financial analysts, and users of accounting information. Comprehensive content provides analysis on over 43 critical areas of accounting. Written by nationally recognised accounting professionals, including partners in major public accounting firms, financial executives, financial analysts, and other relevant business professionals. The specialised expertise of the individual authors remains the critical distinguishing characteristic of the Accountants' Handbook.

2 volumes : 26 cm, Vol. 1 : Financial accounting and general topics -- Vol. 2 : Special industries and special topics, \"Published simultaneously in Canada.\", Kept up to date by: cumulative supplement, Includes bibliographical references and indexes, V. 1. Financial accounting and general topics -- v. 2 Special industries and special topics

2 volumes : 26 cm, Vol. 1 : Financial accounting and general topics -- Vol. 2 : Special industries and special topics, \"Published simultaneously in Canada.\", Kept up to date by: cumulative supplement, Includes bibliographical references and indexes, V. 1. Financial accounting and general topics -- v. 2 Special industries and special topics

The Battles Of The World This book is a result of an effort made by us towards making a contribution to the preservation and repair of original classic literature. In an attempt to preserve, improve and recreate the original content, we have worked towards: 1. Type-setting & Reformatting: The complete work has been re-designed via professional layout, formatting and type-setting tools to re-create the same edition with rich typography, graphics, high quality images, and table elements, giving our readers the feel of holding a 'fresh and newly' reprinted and/or revised edition, as opposed to other scanned & printed (Optical Character Recognition - OCR) reproductions. 2. Correction of imperfections: As the work was re-created from the scratch, therefore, it was vetted to rectify certain conventional norms with regard to typographical mistakes, hyphenations, punctuations, blurred images, missing content/pages, and/or other related subject matters, upon our consideration. Every attempt was made to rectify the imperfections related to omitted constructs in the original edition via other references. However, a few of such imperfections which could not be rectified due to intentional\unintentional omission of content in the original edition, were inherited and preserved from the original work to maintain the authenticity and construct, relevant to the work. We believe that this work holds historical, cultural and/or intellectual importance in the literary works community, therefore despite the oddities, we accounted the work for print as a part of our continuing effort towards preservation of literary work and our contribution towards the development of the society as a whole, driven by our beliefs. We are grateful to our readers for putting their faith in us and accepting our imperfections with regard to preservation of the historical content. HAPPY READING!

From the outside Claire Ridgeway looks like she has it all—a handsome, successful husband, three young, healthy daughters, a beautiful home in Toronto and a cottage in Lake Country. But Claire knows there are fissures in her marriage that could threaten everything. Even so, she’s shocked when Kirk announces he’s in love with another woman. Turns out his late nights at work have been spent wining and dining this other woman. Shattered by Kirk’s revelation, Claire is sure her marriage is over and when Kirk suggests counselling she wonders if there’s any point. But with so much at stake, shouldn’t she at least try? Not just for her and Kirk’s sake, but for their daughters...and the fourth child Kirk doesn’t even know she’s expecting.

From marital infidelity to global war, the world is obviously broken, leaving people desperate to find an explanation for our universal sin problem. In the latest addition to the Theology in Community series, Christopher Morgan and Robert Peterson have assembled an interdisciplinary team of evangelical thinkers to explore the biblical doctrine of sin from a variety of angles. Among other contributors, popular scholar D. A. Carson discusses the contemporary significance of sin; seasoned professor Paul House details sin in the Old Testament law, prophets, and writings; and New Testament expert Douglas Moo explores sin from Paul’s vantage point. This team of top-notch scholars offers modern readers a comprehensive overview of this oft-neglected, biblical theme so that readers might learn to live better in a sinful world.Review“These essays provide a very thorough mapping of sin’s ugly reality. Rarely do we meet such realism as we find here.”—J. I. Packer, Board of Governors' Professor of Theology, Regent College**“In this fine little volume, Morgan and Peterson provide an excellent one-stop treatment of the doctrine of sin. As we have come to expect with all of the volumes in the Theology in Community Series, Fallen treats the doctrine of sin biblically, theologically, historically, and pastorally. This text should work very nicely for undergraduate or graduate students.”—Bruce Riley Ashford, Provost and Associate Professor of Theology and Culture, Southeastern Baptist Theological Seminary“Sin is serious—that’s the thrust of this timely collection of essays and, more importantly, the teaching of the Scriptures. But in our postmodern society where there are no absolutes, and in an effort not to offend anyone concerning the issue of sin, we sometimes use other language: ‘done wrong,’ ‘erred,’ or ‘made a mistake.’ Here is a bold book that encourages us not to be afraid to talk, preach, or teach concerning the Bible’s understanding of sin and its effects both personally and societally. The Puritans were right—it is only when we have first grasped the depravity of the human heart that can we ever fully appreciate the greatness of the love of God in salvation.”—Trevor J. Burke, Lecturer in New Testament and Greek, Oak Hill Theological College, London“Sin is the great spoiler. It spoils our relation to God, each other, ourselves, and our environment. This important volume shows not only that sin is the great spoiler but also how to understand sin biblically and to face the temptation that comes with it. Without this dark backdrop, the coming and cross of Christ make little sense. A team of excellent scholars has served the church so well in this work. I commend it highly.”—Graham A. Cole, Anglican Professor of Divinity, Beeson Divinity School “Homiletical in arrangement, exegetical in essence, theological in content, and contemporary in expression, Fallen meets the need of the contemporary church to reflect on an often overlooked essential of the biblical story line and the gospel of Jesus Christ. Starting with a fresh note of application, the contributors skillfully and pastorally move through the topic, showing biblical foundations and offering fresh applications for the church today. Fallen helps believers rejoice in sin’s defeat through the cross of Christ, discern sin’s traces and impact on contemporary society, and warn us as believers, as Luther did, that we are at the same time just and sinner. A must-read for pastors, seminary students, and lay persons eager to learn more about the foundations of the faith.”—John D. Massey, Associate Professor of Missions, Southwestern Baptist Theological Seminary“The doctrine of sin has never been a very popular teaching, but it is an irreducible essential for every generation to grasp or else the gospel will be redefined or rejected. Counterfeit Christianity heralds a message about a God without wrath bringing people without sin into a kingdom without judgment. The removal of sin removes the very guts of what makes the gospel good news. The book you hold in your hands is the most far-reaching, well-rounded modern treatment of sin that I have ever read. I commend it very highly.”—Jason C. Meyer, Pastor for Preaching and Vision, Bethlehem Baptist Church, Minneapolis, Minnesota“Sin is the inconvenient truth, the bad news that we are tempted to hurry past in our rush to get to the good news of the gospel. The authors of Fallen do not rush past this hard subject; they examine it carefully, patiently, and thoroughly, in all its biblical, historical, systematic, and practical implications. Exceptionally well unified for a multi-author work, Fallen may be the most complete resource on the doctrine of sin in this generation and will certainly serve well as a comprehensive introduction to this neglected topic.”—Fred Sanders, Associate Professor of Theology, Torrey Honors Institute, Biola UniversityAbout the AuthorChristopher W. Morgan (PhD, Mid-America Baptist Theological Seminary) is professor of theology and dean of the School of Christian Ministries at California Baptist University. He is the author and editor of several books, including Suffering and the Goodness of God.Robert A. Peterson (PhD, Drew University) is professor of systematic theology at Covenant Theological Seminary in St. Louis, Missouri. He is the author and editor of numerous books and articles, including The Glory of God and The Deity of Christ.Gerald Bray (DLitt, University of Paris-Sorbonne) is research professor at Beeson Divinity School and director of research for the Latimer Trust. He is a prolific writer and has authored or edited numerous books, including The Doctrine of God, Biblical Interpretation, God Is Love, and God Has Spoken.D. A. Carson (PhD, Cambridge University) is research professor of New Testament at Trinity Evangelical Divinity School, where he has taught since 1978. He is president of The Gospel Coalition, and has written or edited nearly 60 books including Scandalous, Memoirs of an Ordinary Pastor, and The Difficult Doctrine of the Love of God. He and his wife, Joy, have two children and live in the north suburbs of Chicago.Bryan Chapell (PhD, Southern Illinois University) is senior pastor of Grace Presbyterian Church (PCA) in Peoria, Illinois. He is also president emeritus and adjunct professor of practical theology at Covenant Theological Seminary, as well as distinguished professor of preaching at Knox Theological Seminary. Chapell has authored numerous books, including Christ-Centered Preaching and Holiness by Grace.Paul R. House (PhD, the Southern Baptist Theological Seminary) serves as a professor of divinity at Beeson Divinity School and has been a pastor-teacher in churches, Christian colleges, and seminaries for over 30 years. He is a past president of the Evangelical Theological Society and an active member of the Society of Biblical Literature. House is the author of Bonhoeffer's Seminary Vision and lives in Birmingham, Alabama.

24 Extremely Short Halloween Stories for your Briefest Moments From a Hillary Clinton stripper to mythical beast-women in the harsh Scandinavian tundra and from an unusual band of steadfast teddy bears to the last man in zombie-occupied Chicago, fill your briefest moments with pulse-pounding frights and off-beat chuckles with this collection of 24 flash fiction stories. Commuting to work? Grabbing a quick coffee? Each story tells a complete tale in but a few short minutes with the added promise of a lifelong introduction to new indie writers. You never know, you might just find your next favorite author. Monster Maelstrom, the second anthology in the Flash Flood series, is a hand-picked selection of master works in humor, horror and fantasy themed for Halloween and guaranteed to keep you engaged. Sign up now to get free copies of book 1, Bite-Sized Stories, and future flash fiction anthologies themed for Christmas, Valentine's Day, May the 4th and Independence Day.

Moment of Truth... Claire Ridgeway has everything - a handsome, hardworking husband of twelve years, a beautiful home in the suburbs, three delightful children she can raise without having to worry about money. Until one morning. Claire's life shatters when Kirk tells her he's in love with someone else. Her first reaction is to kick him out of the house. But he wants to try counseling. She's not sure she can forgive him. Still, she has three young daughters to think of, plus the child due in seven months - Kirk's child, their fourth. The child he doesn't even know she's carrying.

This reference book guides readers in the application of statistical and nonstatistical sampling--to auditing financial statements, testing internal control, and assessing compliance with laws and regulations. Featuring simple discussions of all types of audit sampling, the book contains practice aids for planning, performance, and evaluation.

When issued, November 1972, except for amendments on quality control (November 1979), services other than audits of financial statements (August 31, 1982), and consideration of fraud (February 1997).

Carrigans of Circle C, book two: Some love stories have to begin with a falling-out-of-love story.... Mattie Carrigan's been helping her rodeo-cowboy husband, Wes Bishop, run his family's Tennessee walking horse operation since they were married 19 years ago. Blessed with twin daughters who've recently left for college, Mattie is looking forward to this new stage in her and Wes' life. But when she finds a strange key in her husband's jacket, she's forced to admit that Wes has been quiet and distant lately. Turns out he has been keeping secrets. And he's not the only one. Even the rancher next door, Nat Diamond - a friend Mattie could always count on in the past - seems to be holding something back from her. Good Together is for anyone who has ever pondered what it means to be married or had to reinvent her life when one breaks down. It's about having your heart broken but being strong enough to survive and love again. Edit : e Q : R Genre : Contemporary Romance Formats : EPUB, ORIGINAL_EPUB

From marital infidelity to global war, the world is obviously broken, leaving people desperate to find an explanation for our universal sin problem. In the latest addition to the Theology in Community series, Christopher Morgan and Robert Peterson have assembled an interdisciplinary team of evangelical thinkers to explore the biblical doctrine of sin from a variety of angles. Among other contributors, popular scholar D. A. Carson discusses the contemporary significance of sin; seasoned professor Paul House details sin in the Old Testament law, prophets, and writings; and New Testament expert Douglas Moo explores sin from Paul’s vantage point. This team of top-notch scholars offers modern readers a comprehensive overview of this oft-neglected, biblical theme so that readers might learn to live better in a sinful world.Review“These essays provide a very thorough mapping of sin’s ugly reality. Rarely do we meet such realism as we find here.”—J. I. Packer, Board of Governors' Professor of Theology, Regent College**“In this fine little volume, Morgan and Peterson provide an excellent one-stop treatment of the doctrine of sin. As we have come to expect with all of the volumes in the Theology in Community Series, Fallen treats the doctrine of sin biblically, theologically, historically, and pastorally. This text should work very nicely for undergraduate or graduate students.”—Bruce Riley Ashford, Provost and Associate Professor of Theology and Culture, Southeastern Baptist Theological Seminary“Sin is serious—that’s the thrust of this timely collection of essays and, more importantly, the teaching of the Scriptures. But in our postmodern society where there are no absolutes, and in an effort not to offend anyone concerning the issue of sin, we sometimes use other language: ‘done wrong,’ ‘erred,’ or ‘made a mistake.’ Here is a bold book that encourages us not to be afraid to talk, preach, or teach concerning the Bible’s understanding of sin and its effects both personally and societally. The Puritans were right—it is only when we have first grasped the depravity of the human heart that can we ever fully appreciate the greatness of the love of God in salvation.”—Trevor J. Burke, Lecturer in New Testament and Greek, Oak Hill Theological College, London“Sin is the great spoiler. It spoils our relation to God, each other, ourselves, and our environment. This important volume shows not only that sin is the great spoiler but also how to understand sin biblically and to face the temptation that comes with it. Without this dark backdrop, the coming and cross of Christ make little sense. A team of excellent scholars has served the church so well in this work. I commend it highly.”—Graham A. Cole, Anglican Professor of Divinity, Beeson Divinity School “Homiletical in arrangement, exegetical in essence, theological in content, and contemporary in expression, Fallen meets the need of the contemporary church to reflect on an often overlooked essential of the biblical story line and the gospel of Jesus Christ. Starting with a fresh note of application, the contributors skillfully and pastorally move through the topic, showing biblical foundations and offering fresh applications for the church today. Fallen helps believers rejoice in sin’s defeat through the cross of Christ, discern sin’s traces and impact on contemporary society, and warn us as believers, as Luther did, that we are at the same time just and sinner. A must-read for pastors, seminary students, and lay persons eager to learn more about the foundations of the faith.”—John D. Massey, Associate Professor of Missions, Southwestern Baptist Theological Seminary“The doctrine of sin has never been a very popular teaching, but it is an irreducible essential for every generation to grasp or else the gospel will be redefined or rejected. Counterfeit Christianity heralds a message about a God without wrath bringing people without sin into a kingdom without judgment. The removal of sin removes the very guts of what makes the gospel good news. The book you hold in your hands is the most far-reaching, well-rounded modern treatment of sin that I have ever read. I commend it very highly.”—Jason C. Meyer, Pastor for Preaching and Vision, Bethlehem Baptist Church, Minneapolis, Minnesota“Sin is the inconvenient truth, the bad news that we are tempted to hurry past in our rush to get to the good news of the gospel. The authors of Fallen do not rush past this hard subject; they examine it carefully, patiently, and thoroughly, in all its biblical, historical, systematic, and practical implications. Exceptionally well unified for a multi-author work, Fallen may be the most complete resource on the doctrine of sin in this generation and will certainly serve well as a comprehensive introduction to this neglected topic.”—Fred Sanders, Associate Professor of Theology, Torrey Honors Institute, Biola UniversityAbout the AuthorChristopher W. Morgan (PhD, Mid-America Baptist Theological Seminary) is professor of theology and dean of the School of Christian Ministries at California Baptist University. He is the author and editor of several books, including Suffering and the Goodness of God.Robert A. Peterson (PhD, Drew University) is professor of systematic theology at Covenant Theological Seminary in St. Louis, Missouri. He is the author and editor of numerous books and articles, including The Glory of God and The Deity of Christ.Gerald Bray (DLitt, University of Paris-Sorbonne) is research professor at Beeson Divinity School and director of research for the Latimer Trust. He is a prolific writer and has authored or edited numerous books, including The Doctrine of God, Biblical Interpretation, God Is Love, and God Has Spoken.D. A. Carson (PhD, Cambridge University) is research professor of New Testament at Trinity Evangelical Divinity School, where he has taught since 1978. He is president of The Gospel Coalition, and has written or edited nearly 60 books including Scandalous, Memoirs of an Ordinary Pastor, and The Difficult Doctrine of the Love of God. He and his wife, Joy, have two children and live in the north suburbs of Chicago.Bryan Chapell (PhD, Southern Illinois University) is senior pastor of Grace Presbyterian Church (PCA) in Peoria, Illinois. He is also president emeritus and adjunct professor of practical theology at Covenant Theological Seminary, as well as distinguished professor of preaching at Knox Theological Seminary. Chapell has authored numerous books, including Christ-Centered Preaching and Holiness by Grace.Paul R. House (PhD, the Southern Baptist Theological Seminary) serves as a professor of divinity at Beeson Divinity School and has been a pastor-teacher in churches, Christian colleges, and seminaries for over 30 years. He is a past president of the Evangelical Theological Society and an active member of the Society of Biblical Literature. House is the author of Bonhoeffer's Seminary Vision and lives in Birmingham, Alabama.

by mam

After years of tearing up the rodeo circuit--and shirking his family duties-- Colton Hart shouldn't be surprised that his return to Thunder Ranch has been a bit thorny. His plan to put the Harts' prize stallion, Midnight, back into dangerous rodeo competition doesn't help. Colt's stirring up trouble off the ranch as well, especially in Leah Stockton's heart. Recently divorced, Leah is determined to make a new life for her two kids. The last thing she needs is a man who acts like a child himself. And Leah doesn't even know about the biggest mistake of Colt's life. When his shameful secret is revealed, she'll never look at him the same again. But Colt also realizes it's past time he acts like the man Leah deserves...whether she wants him or not.

Comprehensive coverage of the field for accounting professionals who need quick, understandable, and thorough exposure to complex accounting-related subjects The Accountants' Handbook series has the longest tradition of providing comprehensive coverage of the field to both accounting professionals and professionals in other fields who need or desire to obtain quick, understandable, and thorough exposure to complex accounting-related subjects. It is designed as a single reference source that provides answers to all reasonable questions on accounting and financial reporting asked by accountants, auditors, bankers, lawyers, financial analysts, and users of accounting information. * Reflects the new FASB Codification, as well as including expanded coverage of fair value and guidance on developing fair value estimates, fraud risk and exposure, healthcare, and IFRS * Written by nationally recognized accounting professionals * Provides a single reference for accounting professionals, with comprehensive analysis on over 45 critical areas of accounting Comprehensive content provides analysis on over 40 critical areas of accounting. Written by nationally recognized accounting professionals, including partners in major public accounting firms, financial executives, financial analysts, and other relevant business professionals, the specialized expertise of the individual authors remains the critical distinguishing characteristic of the Accountants' Handbook, Twelfth Edition

The clearest, easiest-to-use guide to understanding GAAS 2003 on the market-fully updated! <p>This latest resource to understanding GAAS addresses the toughest part of an accountant's job-identifying, interpreting, and applying the many audit, attest, review, and compilation standards relevant to a particular engagement. Wiley Practitioner's Guide to GAAS 2003, the only reference written by the primary authors of the AICPA Statements on Auditing Standards (SASs), offers the accounting professional a clear, accessible distillation of the official language of those standards, Statements on Standards for Attestation Engagements (SSAEs), and Statements on Standards for Accounting and Review Services (SSARSs)-as well as advice on exactly when and how to remain fully compliant with each. The only GAAS reference organized according to practitioners' actual use of the Statements on Auditing Standards, GAAS 2003 presents each statement individually, explaining how the standards are related, and offering guidance on the entire engagement process in the form of practice notes, checklists, questionnaires, and real-world examples that illustrate how the fundamental requirements of each section are applied. Other key features include:</p> <ul> <li>A brief identification of each SAS, SSAE, and SSARS, with its effective date and tips on when to apply it</li> <li>A convenient and comprehensive glossary of official definitions, which are usually scattered throughout a standard</li> <li>Behind-the-scenes explanations of the reasons for each pronouncement and brief explanations of the basic ideas of the section</li> <li>Concise listing and descriptions of each standard's specific mandates</li> <li>Easy-to-read capsule summary of interpretations, plus selected AICPA practice alerts and advisories</li> <li>Helpful techniques for remaining compliant with each standard</li> <li>Updates provided on the Web at www.wiley.com/gaas</li> </ul> <p>New in GAAS 2003!</p> <ul> <li>SAS 95, Generally Accepted Auditing Standards</li> <li>SAS 96, Audit Documentation</li> <li>SAS 97, Amendment to Statement on Auditing Standards No. 50, Reports on the Application of Accounting Principles</li> <li>SSAE 11, Attest Documentation</li> </ul> <p>This edition also notes changes expected to be made by SAS 98, Omnibus-2002, and SSAE 12, Amendment to SSAE 10, Attestation Standards: Revision and Recodification.</p>

封面页 1 书名页 1 版权页 1 前言页 1 目录页 1 译者前言 1 前言 1 第1章 审计的职能——概论 1 1.1 审计职能的演变 3 1.2 审计定义 4 1.3 审计报告 7 1.4 独立审计师 17 1.5 其他种类的审计师和审计 21 客观题 26 讨论题 30 实例 38 第2章 职业道德与审计环境 40 2.1 职业地位——审计环境的框架 41 2.2 环境的性质 43 2.3 公共会计职业的自我管理 44 2.4 外部管理 60 客观题 63 讨论题 67 案例 71 审计概念与方法 74 第3章 法律责任 74 3.1 法律环境 76 3.2 民事责任 77 3.3 刑事责任 86 3.4 著名的法律案例 87 3.5 避免法律责任的自我保护 94 3.6 改革民事侵权行为 94 3.7 法理会计学 95 客观题 96 讨论题 99 案例 102 第4章 审计的要素 103 4.1 证据、确认及审计程序 105 4.2 审计风险模型的概述 111 4.3 审计测试的类型 112 4.4 财务报表审计概述 113 4.5 工作底稿 115 客观题 122 讨论题 124 案例 129 第5章 了解委托人及总体计划 131 5.1 接受客户委托及续约 133 5.2 了解客户业务 136 5.3 总体计划与初步审计计划 140 5.4 初步计划阶段的审计方案 142 5.5 分析程序 156 客观题 161 讨论题 165 案例 174 第6章 了解内部控制结构和评估控制风险 178 6.1 审计策略和内部控制结构 179 6.2 内部控制结构要素 184 6.3 审计师在财务报表审计中对内部控制结构的考虑 198 6.4 国外贿赂法(FCPA) 217 客观题 218 讨论题 222 案例 228 第7章 规划交易和余额详细测试 230 7.1 设计审计方案——介绍 232 7.2 余额的直接测试 235 7.3 交易类别测试 254 7.4 设计审计方案——其他事务 258 7.5 会计估计审计 260 客观题 261 讨论题 264 案例 270 第8章 审计抽样 272 8.1 审计抽样介绍 273 8.2 交易类别测试中的审计抽样 279 8.3 余额的直接测试中的审计抽样 295 附录:抽样的评估——审计假设测试法 311 客观题 318 讨论题 323 第9章 计算机对审计的影响 330 9.1 计算机与审计的联系 332 9.2 内部控制结构与电算化系统 335 9.3 审计计划中的计算机因素 343 9.4 计算机辅助审计技术 347 9.5 其他与计算机相关的因素 353 9.6 高级计算机辅助技术 356 附录:计算机处理中的基本概念 357 客观题 361 讨论题 364 第10章 交易类别和相关余额测试 373 10.1 收入、应收款和收款 375 10.2 支出、应付款和付款 388 10.3 相关的余额直接测试 400 客观题 417 讨论题 423 案例 437 第11章 余额的直接测试 439 11. 1 存货 445 11.2 长期资产与负债及所有者权益 450 11.3 损益表和所得税 458 客观题 465 讨论题 471 第12章 审计终结 489 12.1 审计终结和复核程序的性质 491 12.2 期后事项及相关复核程序 493 12. 3 陈述书 497 12.4 工作底稿和财务报表的复核 503 12. 5 审计以后 512 客观题 514 讨论题 518 案例 525 第13章 审计报告 527 13.1 审计师的报告责任 529 13.2 保留意见、拒绝表示意见和否定意见 535 13.3 标准报告中所附的解释语 540 13.4 审计师与客户的沟通 549 客观题 555 讨论题 562 案例 576 第14章 鉴证服务、未审计财务报表和专门报告 579 14.1 鉴证和编报服务 581 14.2 未审计财务报表 584 14.3 专门报告的情况 594 客观题 605 讨论题 610 第15章 经营审计 614 15.1 经营审计的框架 615 15.2 经营审计的实施 624 15.3 经营审计实例 628 客观题 631 讨论题 632 主要名词英汉对照表 634 客观题答案 653 附录页 1

Dispatcher Zak Waller prefers working behind the scenes in the Sheriff's Office of Lost Trail, Montana, but when a newcomer to the sparely populated town is brutally murdered—and the Sheriff is quick to pin the death on an unknown outsider—Zak starts his own private sleuthing. A lot has changed in the past few weeks, including the unexpected homecoming of Zak's former classmate Tiff Masterson. Tiff has her own reasons for wanting to figure out who's responsible for the murder. Since her brother and father's deaths over sixteen years ago, she has believed there is a malevolent force at work in Lost Trail. Maybe solving this crime will give her a chance to prove it.