为使会计专业人才更好地参与国际合作与国际竞争，我们在认真总结多年教学经验的基础上，参考美国大学*新版本的审计学教材，追踪审计发展的前沿和热点问题，编写了本教材。本书语言简练，内容详实，系统性和专业性较强，可作为大专院校的审计英语教材或审计学双语教材，也可以作为相关专业人员的自学参考。
本书中英文对照，并对审计专业词汇及术语进行了注释，便于读者在学习领会西方**现代审计理论与方法的同时，熟悉并掌握与审计业务相关的专业词汇和术语，为今后阅读专业书籍和从事实务工作提供便利。

CHAPTER1 AN INTRODUCTION TO AUDITING
1 The demand for anditing
2 Major auditing developments of the20 century
3 Auditing,attestation,and assurance services
4 Types of audits
5 Types of auditors
6 The public accounting profession
7 Organizations that affect financial statement audits
CHAPTER2 AUDITEING STANDARDS
1 GAAS
2 The auditors'responsibility for detecting misstatements
3 The auditors'report
4 The attestation standards
5 Quality control in CPA firms
6 International accounting and auditing standards
CHAPTER3 RPOFESSIONAL ETHICS
1 The nature of ethics
2 The need for professional ethics
3 The AICPA code of professional conduct
4 Ethics for internal auditors
CHAPTER4 LDGAL LIALBILITY OF CPAS
1 The major legal concepts that relate to CPAs'liability
2 CPAs'liability to their clients under Common Law
3 Auditors'Common Law liability to third parties
4 Liability to third parties under Statutory Law
CHAPTER5 AUDIT EVIDENCE AND WORKING PAPERS
CHAPTER6 PLANNING THE AUDIT
CHAPTER7 INTERNAL CONTROL
CHAPTER8 CONSIDERATION OF INTERNAL CONTROL IN A COMPUTER ENVIRONMENT
CHAPTER9 AUDIT SAMPLING
CHAPTER10 CASH AND FINANCIAL INVESTMENTS
CHAPTER11 ACCOUNTS RECEIVABLE，NOTES RECEIVBLE，AND REVENUE
CHAPTER12 INVENTORIES
CHAPTER13 PROPERTY，PLANT AND DQUIPMENT
CHAPTER14 ACCOUNTS PAYABLE AND OTHER LIABILITIES
CHAPTER15 DEBT AND EQUITY CAPITAL
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