审计学英语简明教程PDF|Epub|txt|kindle电子书版本网盘下载

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Chapter 1 Introduction about auditing（审计简介）1

Learning objectives（学习目的）1

1.1 Definition of auditing（审计的定义）1

1.2 Assurance＆auditing（鉴证与审计）3

1.3 The three parties involved in auditing（审计三方关系）4

1.4 The classification of audit（审计分类）5

1.5 The standards＆standards setting（准则与准则制定）7

Key words（关键词）10

Summary of translations（译文摘要）12

Chapter 2 Audit report（审计报告）15

Learning objectives（学习目的）15

2.1 The definition of materiality（重要性定义）15

2.2 The classification of audit report（审计报告分类）17

2.2.1 Unqualified audit report（无保留意见）17

2.2.2 Qualified audit report（保留意见）20

2.2.3 Adverse audit report（否定意见）24

2.2.4 Disclaimer audit report（无法表示意见）26

Key words（关键词）28

Summary of translations（译文摘要）29

Chapter 3 Professional ethics＆legal liability（职业道德与法律责任）32

Learning objectives（学习目的）32

3.1 The definition of ethics＆ethical dilemmas（职业道德与道德困境的定义）32

3.1.1 The definition of ethics（职业道德定义）32

3.1.2 Ethical dilemmas（道德困境）33

3.2 Legal liability（法律责任）35

Key words（关键词）36

Summary of translations（译文摘要）37

Chapter 4 Audit process（审计过程）39

Learning objectives（学习目的）39

4.1 Management assertions＆audit objectives（管理当局认定与审计目标）39

4.1.1 Management assertions（管理当局认定）39

4.1.2 Audit objectives（审计目标）41

4.2 Audit process（审计过程）45

4.3 Types of tests（测试分类）50

Key words（关键词）51

Summary of translations（译文摘要）53

Chapter 5 Audit risk（审计风险）57

Learning objectives（学习目的）57

5.1 The definition of audit risk（审计风险定义）57

5.2 The elements of audit risk（审计风险元素）58

5.3 Assessing acceptable audit risk（评价可接受的审计风险）59

5.4 Assessing inherent risk（评价固有风险）61

5.5 Assessing control risk（评价控制风险）62

5.6 Assessing detection risk（评价检查风险）65

Key words（关键词）65

Summary of translations（译文摘要）66

Chapter 6 Audit evidence（审计证据）69

Learning objectives（学习目的）69

6.1 Nature of evidence（证据的特性）69

6.2 Classification of audit evidence（证据的分类）72

6.3 The procedures to get evidence（收集证据的程序）73

Key words（关键词）75

Summary of translations（译文摘要）76

Chapter 7 Audit sampling（审计抽样）78

Learning objectives（学习目的）78

7.1 Introduction about audit sampling（审计抽样简介）78

7.1.1 The definition of audit sampling（审计抽样定义）78

7.1.2 Classification of audit sampling（审计抽样分类）79

7.2 Sampling applied in test of control（属性抽样）79

7.3 Sampling applied in substantive test（变量抽样）83

Key words（关键词）85

Summary of translations（译文摘要）86

Chapter 8 Revenue＆collection cycle（销售与收款循环）89

Learning objectives（学习目的）89

8.1 Nature of cycle（循环的特性）89

8.2 Internal control（内部控制）91

8.3 Substantive test（实质性测试）93

Key words（关键词）96

Summary of translations（译文摘要）97

Chapter 9 Acquisition＆expenditure cycle（购买与支出循环）99

Learning objectives（学习目的）99

9.1 Nature of cycle（循环的特性）99

9.2 Internal control（内部控制）101

9.3 Substantive test（实质性测试）102

Key words（关键词）108

Summary of translations（译文摘要）109

Chapter 10 Production＆payroll cycle（生产与薪金循环）111

Learning objectives（学习目的）111

10.1 Nature of cycle（循环的特性）111

10.2 Internal control（内部控制）113

10.3 Substantive test（实质性测试）114

Key words（关键词）119

Summary of translations（译文摘要）119

Chapter 11 Finance＆investment cycle（融资与投资循环）122

Learning objectives（学习目的）122

11.1 Nature of cycle（循环的特性）122

11.2 Internal control（内部控制）124

11.3 Substantive test（实质性测试）125

Key words（关键词）128

Summary of translations（译文摘要）128

Chapter 12 Completing of audit（审计工作结束）130

Learning objectives（学习目的）130

12.1 Review of contingent liabilities（审核或有负债）130

12.2 Review of subsequent events（审核期后事项）134

12.3 Final wrap-up（完成外勤工作的程序）135

12.3.1 Evaluation of potential going concern problems（评价潜在的持续经营问题）135

12.3.2 Final analytical procedures（执行最后的分析性程序）136

12.3.3 Final review about workpaper and evidence（执行最后的工作底稿和证据的审核）136

12.3.4 Obtain a representation letter from management（取得管理声明书）137

12.3.5 Communicate with the management（与管理当局沟通）138

Key words（关键词）139

Summary of translations（译文摘要）140

Bibliography（参考文献）142