全美*具权威性的审计学教材！
本书深入细致地介绍了审计学的概念、理论和实际操作程序，对审计的标准、原则和质量要求方面进行了精辟的论述，在确定目标、收集证据、做出判断等技术性问题上更有明确易懂的解析。本书涉及范围很广，包括审计计划、分析过程、控制风险评估、数据取样、职业道德等多方面，并专门论述欺诈行为的识别技巧。大量的实际案例，对审计实务发展的密切追踪，使本书具有极强的实用性。

CONTENTS IN BRIEF
PART I
I NTRODUCTION TO AUDITING AND PUBLIC PR ACTICE 1
CHAPTER 1.Professional Practice
CHAPTER 2. Audit,Attestation,and Quality Control Standards
CHAPTER 3. Reports on Audited Financial Statements
PART II
BASIC CONCEPTS AND TECHNIQUES OF AUDITING
CHAPTER 4.Audit Obiectives,Procedures,and
CHAPTER 5.Audit Planning with Analytical
CHAPTER 6.Internhal Control Evaluation:Assessing Control Risk
CHAPTER 7.Audit Sampling
CHAPTER 8.Fraud Awareness Auditing
PART III
AUDIT APPLICATIONS
CHAPTER 9.Revenueand Collection Cycle
CHAPTER 10.Acquisition and Expenditure Cycle
CHAPTER 11.Production and Payroll Cycle
CHAPTER 12.Finance and Investment Cycle
CHAPTER 13.Completing the Audt
PART IV
STATISTICAL SAMPLING AND COMPUTER AUDITING
CHAPTER 14.Test of Controls with Attribute Sampling
CHAPTER 15.Test of Balances with Dollar-Value Sampling
CHAPTER 16.Audit Planning in a Computer Environment
CHAPTER 17. Auditing in a Computer Environment
PART V
PROFESSIONAL SERVICES AND RESPONSIBILITIES
CHAPTER 18. Other Public Accounting Services and Reports
CHAPTER 19.Operational Auditing:Governmental and Internal Audits
CHAPTER 20.Professional Ethics
CHAPTER 21.Legal Liability
APPENDIX-Solution Facilities Student Manual
KEY TERMS
INDEX

全美*具权威性的审计学教材！
本书深入细致地介绍了审计学的概念、理论和实际操作程序，对审计的标准、原则和质量要求方面进行了精辟的论述，在确定目标、收集证据、做出判断等技术性问题上更有明确易懂的解析。本书涉及范围很广，包括审计计划、分析过程、控制风险评估、数据取样、职业道德等多方面，并专门论述欺诈行为的识别技巧。大量的实际案例，对审计实务发展的密切追踪，使本书具有极强的实用性。