审计 以风险导向法实施高质量审计（第9版） - Softcover

Softcover

ISBN 10: 7301267622 ISBN 13: 9787301267622

Synopsis

审计学教材的挑战在于容易枯燥，术语、程序、规则繁多，对通篇教材的逻辑性和实务性要求很高。该教材（国际版，第9版）的几位作者均为审计学领域的重要学者和政策参与者，较好地解决了上述挑战。该教材以审计与经济社会的关系为开篇，以审计质量目标和风险导向方法为主线，将审计与监管、公司治理、内部控制等重要内容有机结合，对传统的审计程序、审计证据、审计循环、审计报告等内容也有机结合。该教材的课后习题也能够理论和实务相结合，设计细致、合理，包含了不少可拓展思维深度的学术资料。本书包含专业指导，并涵盖详细的审计准则和美国公众公司会计监督委员会（PCAOB）准则。该书还讨论了COSO的《内部控制--整合框架》，而且将对舞弊风险的探讨贯穿全书。总之，本书能够帮助学生理解变化的全球环境下全方面的审计事项。《审计以风险导向法实施高质量审计（第9版）》：Afterdeterminingsignificanraccountsandrelevantassertions，theauditorreviewsmanagement'sdocumentationofitsinternalcontrolandmanagement'sevaluationandfindingsrelatedtointernalcontroleffectiveness.Theaudirorhadpreviouslyreviewedandtestedthecontrolenvironmentandotherentity-widecontrolsandhadevaluatedthemaseffective.Theauditorthendeterminedthatthefollowingweretheimportantcontrolsinthisprocess（fordiscussionpurposes，wewillagainconcentrateonthepurchasingprocessandassumethattheauditordidnotfindanymaterialweaknessesintheorherprocesses）：Onlyauthorizecigoodsarepurchasedfromauthorizedvendors.Purchasepricesarenegotiatedbycontractorfrombids.Allpurchasesaredelweredtotheorganizationandreceivedbyaseparatereceivingdepartment.Allpurchasesarerecordedinatimelyfashionandareappropriarelyclassified.Paymentsaremadeonlyforgoodsthatarereceived.Paymentsaremadeconsistentwiththepurchaseordersorcontracrs.Paymentsaremadeinatimelyfashion.Theauditorgathersevidenceontheoperatingeffective

Edition details

• Language: Chinese
• ISBN 10: 7301267622
• ISBN 13: 9787301267622
• Binding: Paperback