Auditing and Assurance Services: An Integrated Approach, 18/e (GE-Paperback)
暫譯: 審計與保證服務：整合性方法，第18版 (GE-平裝本)

Alvin A. Arens,Randal J. Elder,Mark S. Beasley,Chris E. Hogan

Auditing and Assurance Services: An Integrated Approach, 18/e (GE-Paperback)

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商品描述

Auditing and Assurance Services: An Integrated Approach, the definitive introductory text on auditing, focuses on the auditor’s decision-making process—whether during a financial statement audit or during an integrated audit of both financial statements and internal control over financial reporting. Comprehensive and up to date, the text uses examples from the complex, current global auditing environment, such as the United Kingdom’s Financial Reporting Council highlighting a lack of skepticism as a major concern; the challenges of auditing crypto-assets; and the debate over climate-related risk assessment, to illustrate the nature and amount of evidence gathering needed at each engagement. Using key audit decisions—like establishing the objectives in a given audit area; identifying the risks related to the engagement; determining the evidence needed; and evaluating the evidence obtained—as its foundation, this text equips students with the skills to successfully conduct an audit according to internationally recognized financial reporting frameworks. The 18th Edition, Global Edition, contains the latest standards and codes as well as new data analysis and sample CPA-style questions to help you prepare for the actual exam.

商品描述(中文翻譯)

《審計與保證服務：綜合方法》是一本關於審計的權威入門書籍，專注於審計師的決策過程——無論是在財務報表審計期間，還是在財務報表與財務報告內部控制的綜合審計期間。這本書內容全面且與時俱進，使用來自當前複雜的全球審計環境的例子，例如英國財務報告委員會強調缺乏懷疑精神是一個主要關注點；審計加密資產的挑戰；以及有關氣候相關風險評估的辯論，以說明每個審計任務所需的證據收集的性質和數量。這本書以關鍵的審計決策為基礎——例如確定特定審計領域的目標；識別與該任務相關的風險；確定所需的證據；以及評估所獲得的證據——使學生具備根據國際公認的財務報告框架成功進行審計的技能。第18版全球版包含最新的標準和準則，以及新的數據分析和樣本CPA風格問題，幫助您為實際考試做好準備。

作者簡介

作者：Alvin A. Arens
現職：Michigan State University

作者：Randal J. Elder
現職：The University of North Carolina at Greensboro

作者：Mark S. Beasley
現職：North Carolina State University

作者：Chris E. Hogan
現職：Michigan State University

作者簡介(中文翻譯)

作者：Alvin A. Arens
現職：密西根州立大學

作者：Randal J. Elder
現職：北卡羅來納州大學格林斯伯勒校區

作者：Mark S. Beasley
現職：北卡羅來納州立大學

作者：Chris E. Hogan
現職：密西根州立大學

目錄大綱

PART I: THE AUDITING PROFESSION
Ch 1 The Demand for Audit and Other Assurance Services
Ch 2 The CPA Profession
Ch 3 Audit Reports
Ch 4 Professional Ethics
Ch 5 Legal Liability

PART II: THE AUDIT PROCESS
Ch 6 Audit Responsibilities and Objectives
Ch 7 Audit Evidence
Ch 8 Audit Planning and Materiality
Ch 9 Assessing the Risk of Material Misstatement
Ch10 Assessing and Responding to Fraud Risks
Ch11 Internal Control and Coso Framework
Ch12 Assessing Control Risk and Reporting on Internal Controls
Ch13 Overall Audit Strategy and Audit Program

PART III: APPLICATION OF THE AUDIT PROCESS TO THE SALES AND COLLECTION CYCLE
Ch14 Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions
Ch15 Audit Sampling for Tests of Controls and Substantive Tests of Transactions
Ch16 Completing the Tests in the Sales and Collection Cycle: Accounts Receivable
Ch17 Audit Sampling for Tests of Details of Balances

PART IV: APPLICATION OF THE AUDIT PROCESS TO OTHER CYCLES
Ch18 Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable
Ch19 Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts
Ch20 Audit of the Payroll and Personnel Cycle
Ch21 Audit of the Inventory and Warehousing Cycle
Ch22 Audit of the Capital Acquisition and Repayment Cycle
Ch23 Audit of Cash and Financial Instruments

PART V: COMPLETING THE AUDIT
Ch24 Completing the Audit

PART VI: OTHER ASSURANCE AND NONASSURANCE SERVICES
Ch25 Other Assurance Services
Ch26 Internal and Governmental Financial Auditing and Operational Auditing

目錄大綱(中文翻譯)

PART I: THE AUDITING PROFESSION

Ch 1 The Demand for Audit and Other Assurance Services

Ch 2 The CPA Profession

Ch 3 Audit Reports

Ch 4 Professional Ethics

Ch 5 Legal Liability



PART II: THE AUDIT PROCESS

Ch 6 Audit Responsibilities and Objectives

Ch 7 Audit Evidence

Ch 8 Audit Planning and Materiality

Ch 9 Assessing the Risk of Material Misstatement

Ch10 Assessing and Responding to Fraud Risks

Ch11 Internal Control and Coso Framework

Ch12 Assessing Control Risk and Reporting on Internal Controls

Ch13 Overall Audit Strategy and Audit Program



PART III: APPLICATION OF THE AUDIT PROCESS TO THE SALES AND COLLECTION CYCLE

Ch14 Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions

Ch15 Audit Sampling for Tests of Controls and Substantive Tests of Transactions

Ch16 Completing the Tests in the Sales and Collection Cycle: Accounts Receivable

Ch17 Audit Sampling for Tests of Details of Balances



PART IV: APPLICATION OF THE AUDIT PROCESS TO OTHER CYCLES

Ch18 Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable

Ch19 Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts

Ch20 Audit of the Payroll and Personnel Cycle

Ch21 Audit of the Inventory and Warehousing Cycle

Ch22 Audit of the Capital Acquisition and Repayment Cycle

Ch23 Audit of Cash and Financial Instruments



PART V: COMPLETING THE AUDIT

Ch24 Completing the Audit



PART VI: OTHER ASSURANCE AND NONASSURANCE SERVICES

Ch25 Other Assurance Services

Ch26 Internal and Governmental Financial Auditing and Operational Auditing

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