Auditing: A Risk-Based Approach, 11/e (IE-Paperback)【內含Access Code,經刮除不受退】
暫譯: 審計：風險導向方法，第11版 (IE-平裝本)【內含存取碼，經刮除不受退】
Karla M. Johnstone-Zehms , Audrey A. Gramling , Larry E. Rittenberg
- 出版商: Cengage Learning
- 出版日期: 2019-01-01
- 定價: $1,420
- 售價: 9.8 折 $1,392
- 語言: 英文
- 頁數: 936
- ISBN: 9814834513
- ISBN-13: 9789814834513
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商品描述
●EMPHASIS ON PROFESSIONAL SKEPTICISM INTRODUCES THE PRACTICAL APPLICATIONS OF THIS CONCEPT. From a questioning mind to critical assessment of auditing evidence, this book provides your students with the tools to apply the concept of professional skepticism. The book introduces this topic in Chapter 1, while end-of-chapter problems throughout this edition help students see the practical applications of professional skepticism.
●PROFESSIONAL DECISION-MAKING AND ETHICAL DECISION-MAKING FRAMEWORKS PREPARE READERS FOR REAL BUSINESS CHALLENGES. Several features, including two decision-making frameworks, require readers to carefully consider real-life professional and ethical decisions associated with the chapter's concepts. End-of-chapter cases further emphasize the importance of using professional and ethical decision-making frameworks to address contemporary issues.
●FEATURES AND CHAPTER EXHIBITS BRING ATTENTION TO MEMORABLE EXAMPLES. Each chapter contains multiple "Why It Matters" and "Focus on Fraud" features and related exhibits that highlight important, relevant, and practical examples and key information related to the chapter's topics. Selected end-of-chapter problems further reinforce this information by requiring that readers review specific features and exhibits.
●ACADEMIC RESEARCH CASES HIGHLIGHT RELEVANT RESEARCH STUDIES. Because academic research influences auditor decisions, end-of-chapter problems require students to read a specific research paper and answer questions related to the chapter's topics. Students learn to link theories with relevant academic research as part of their learning experiences, as recently recommended by The Pathways Commission. Selected academic articles are approachable, yet highlight the complexities of real auditing.
●FOCUS ON DATA ANALYTICS EMPHASIZES PRACTICAL APPLICATIONS. The topic of data analytics is introduced in Chapter 8. The following cycle chapters include end-of-chapter Tableau®-based problems to help students develop the skills necessary to become data-driven decision makers.
●"GENERALIZED AUDIT SOFTWARE WORKS SEAMLESSLY WITH UPDATED CASES. The most popular audit analytics software today is available to correspond with each new text. This new edition closely integrates the use of software into both homework and cases. An appendix and tutorial located at the end of the textbook provide guidance for students unfamiliar with the software. Access to the software can be provided by Instructors who are enrolled in the ACL Academic Network program. Please refer to the Interview Guide for additional details."
商品描述(中文翻譯)
● 專業懷疑的強調介紹了這個概念的實際應用。從質疑的思維到對審計證據的批判性評估，本書為您的學生提供了應用專業懷疑概念的工具。本書在第一章介紹了這個主題，而本版的章末問題幫助學生看到專業懷疑的實際應用。
● 專業決策和倫理決策框架為讀者準備面對真實的商業挑戰。幾個特徵，包括兩個決策框架，要求讀者仔細考慮與章節概念相關的現實專業和倫理決策。章末案例進一步強調使用專業和倫理決策框架來解決當代問題的重要性。
● 特徵和章節展示引起對難忘範例的注意。每一章包含多個「為什麼這很重要」和「聚焦於詐騙」的特徵及相關展示，突顯與章節主題相關的重要、相關和實用的範例及關鍵資訊。選定的章末問題進一步強化這些資訊，要求讀者回顧特定的特徵和展示。
● 學術研究案例突顯相關的研究研究。由於學術研究影響審計師的決策，章末問題要求學生閱讀特定的研究論文並回答與章節主題相關的問題。學生學會將理論與相關的學術研究聯繫起來，作為他們學習經驗的一部分，這是最近由《道路委員會》推薦的。選定的學術文章易於理解，但同時突顯了真實審計的複雜性。
● 專注於數據分析強調實際應用。數據分析的主題在第八章中介紹。隨後的循環章節包括基於 Tableau® 的章末問題，幫助學生發展成為數據驅動決策者所需的技能。
● 「通用審計軟體與更新的案例無縫協作。」當今最受歡迎的審計分析軟體可與每本新教材相對應。本新版本將軟體的使用緊密整合到作業和案例中。位於教科書末尾的附錄和教程為不熟悉該軟體的學生提供指導。參加 ACL 學術網絡計劃的講師可以提供對該軟體的訪問。請參閱面試指南以獲取更多詳細資訊。
目錄大綱
1. Quality Auditing: Why It Matters.
2. The Auditor's Responsibilities Regarding Fraud and Mechanisms to Address Fraud: Regulation and Corporate Governance.
3. Internal Control Over Financial Reporting: Responsibilities of Management and the External Auditor.
4. Professional Legal Liability.
5. Professional Auditing Standards and the Audit Opinion Formulation Process.
6. Audit Evidence.
7. Planning the Audit: Identifying Assessing, and Responding to the Risks of Material Misstatement.
8. Specialized Audit Tools: Attributes Sampling, Monetary Unit Sampling, and Data Analytics Tools. Generalized Audit Software.
9. Auditing the Revenue Cycle.
10. Auditing Cash, Marketable Securities, and Complex Financial Instruments.
11. Auditing Inventory, Goods and Services, and Accounts Payable: The Acquisition and Payment Cycle.
12. Auditing Long-Lived Assets and Merger and Acquisition Activity. , Use, Impairment, and Disposal.
13. Auditing Debt, Equity, and Long-Term Liabilities Requiring Management Estimates. and Stockholders' Equity Transactions.
14. Completing a Quality Audit.
15. Audit Reports for Financial Statement Audits.
ACL Appendix.
Case Index.
目錄大綱(中文翻譯)
1. Quality Auditing: Why It Matters.
2. The Auditor's Responsibilities Regarding Fraud and Mechanisms to Address Fraud: Regulation and Corporate Governance.
3. Internal Control Over Financial Reporting: Responsibilities of Management and the External Auditor.
4. Professional Legal Liability.
5. Professional Auditing Standards and the Audit Opinion Formulation Process.
6. Audit Evidence.
7. Planning the Audit: Identifying Assessing, and Responding to the Risks of Material Misstatement.
8. Specialized Audit Tools: Attributes Sampling, Monetary Unit Sampling, and Data Analytics Tools. Generalized Audit Software.
9. Auditing the Revenue Cycle.
10. Auditing Cash, Marketable Securities, and Complex Financial Instruments.
11. Auditing Inventory, Goods and Services, and Accounts Payable: The Acquisition and Payment Cycle.
12. Auditing Long-Lived Assets and Merger and Acquisition Activity. , Use, Impairment, and Disposal.
13. Auditing Debt, Equity, and Long-Term Liabilities Requiring Management Estimates. and Stockholders' Equity Transactions.
14. Completing a Quality Audit.
15. Audit Reports for Financial Statement Audits.
ACL Appendix.
Case Index.
