《審計英語（雙語版）》是2018年4月上海財經大學出版社出版的圖書，作者是堵微子。
基本介紹
- 中文名：審計英語（雙語版）
- 作者：堵微子
- 出版社：上海財經大學出版社
- 出版時間：2018年4月
- 定價：42 元
- 開本：16 開
- ISBN：9787564229801
內容簡介,圖書目錄,
內容簡介
本教材採用英漢雙語對照格式，全面闡述了審計的基本理論與實務內容。全書由引言—審計概述、財務報表、職業道德、審計準則、審計計畫、審計證據和工作底稿、內部控制、審計報告共八章組成。每章後備有“知識拓展”、辭彙、習題、案例，供學生延伸閱讀及複習、練習之用。
本教材可供高等院校審計、會計專業本專科學生使用，也可供其他專業學生選修、自學之用。同時，本書也可供審計、會計實務人員及企業管理人員參考。
圖書目錄
CHAPTER 1 Introduction—An Overview of Auditing/3
1.1 Nature of Auditing/
1.2 Distinction Between Auditing and Accounting/
1.3 Differentiating Assurance, Attestation and Auditing/
1.4 Types of Audits/
1.5 Types of Auditors/
Extending Your Knowledge—Certified Public Accountant/
Key words, phrases, and special terms/
Multiple choice Questions/
Exercise/
Case/
CHAPTER 2 Financial Statements/
2.1 Balance Sheet/
2.2 Income Statement/
2.3 Retained Earnings Statement/
2.4 The Statement of Cash Flows/
2.5 How Financial Statements Tie Together/
2.6 An Illustration of Preparing Financial Statements/
Extending Your Knowledge—Certified Public Accountant/
Key words, phrases, and special terms/
Multiple choice Questions/
Exercise/
Case/
CHAPTER 3 Professional Ethics/
3.1 Ethical Dilemmas & How to Resolve It/
3.2 Codes of Professional Conduct/
Extending Your Knowledge—Certified Public Accountant/
Key words, phrases, and special terms/
Multiple choice Questions/
Exercise/
Case/
CHAPTER 4 Auditing Standards/
4.1 International and U.S. auditing standards/
4.2 GAAS/
4.3 Quality control/
Extending Your Knowledge—Certified Public Accountant/
Key words, phrases, and special terms/
Multiple choice Questions/
Exercise/
Case/
CHAPTER 5 Planning the Audit/
5.1 Auidt Planning/
5.2 Accept Client and Perform Initial Audit Planning/
5.3 Understand The Client’s Business and Industry/
5.4 Assess Client Business Risk/
5.5 Perform Preliminary Analytical Procedures/
5.6 Set Materiality and Assess Acceptable Audit Risk and Inherent Risk/
5.7 Gathering Information to Assess Fraud Risks/
5.8 Developing Overall Audit Plan and Audit Program/
Extending Your Knowledge—Certified Public Accountant/
Key words, phrases, and special terms/
Multiple choice Questions/
Exercise/
Case/
CHAPTER 6 Audit Evidence and Working Papers/
6.1 Audit Evidence/
6.2 Working Papers/
Extending Your Knowledge—Certified Public Accountant/
Key words, phrases, and special terms/
Multiple choice Questions/
Exercise/
Case/
CHAPTER 7 Internal Control/
7.1 Internal Control/
7.2 Management and Auditor Responsibility For Internal Control/
7.3 COSO COMPONENTS OF INTERNAL CONTROL/
Extending Your Knowledge—Certified Public Accountant/
Key words, phrases, and special terms/
Multiple choice Questions/
Exercise/
Case/
CHAPTER 8 Audit Reports/
8.1 Standard Unqualified Audit Report/
8.2 Unqualified Audit Report with Explanatory Paragraph Or Modified Wording/
8.3 Departures From An Unqualified Audit Report/
Extending Your Knowledge—Certified Public Accountant/
Key words, phrases, and special terms/
Multiple choice Questions/
Exercise/
Case/
目 錄
第一章 引言——審計概述/
1.1 審計的性質/
1.2 審計與會計的區別/
1.3 區分審計、鑑證和保證服務/
1.4 審計的類別/
1.5 審計師的類別/
知識拓展——註冊會計師/
第二章 財務報表/
2.1 資產負債表/
2.2 利潤表/
2.3 留存收益表/
2.4 現金流量表/
2.5 財務報表之間的勾稽關係/
2.6 舉例說明財務報表的編制/
知識拓展——利潤與留存收益合併報表/
第三章 職業道德/
3.1 道德困境及如何解決/
3.2 職業行為守則/
知識拓展——會計師事務所與被審計單位之間的訴訟/
第四章 審計準則/
4.1 國際審計準則與美國審計準則/
4.2 審計準則/
4.3 質量控制/
知識拓展——美國審計準則委員會準則明晰項目/
第五章 審計計畫/
5.1 審計計畫/
5.2 接受客戶和作出初步審計計畫/
5.3 了解被審計單位的業務和行業/
5.4 評價客戶經營風險/
5.5 執行初步的分析程式/
5.6 確定重要性水平,並評估可接受審計風險和固有風險/
5.7 收集信息以評估舞弊風險/
5.8 制定審計計畫和審計方案/
知識拓展——常用財務比率/
第六章 審計證據和工作底稿/
6.1 審計證據/
6.2 審計工作底稿/
知識拓展——審計程式中使用的術語/
第七章 內部控制/
7.1 內部控制/
7.2 管理層和審計師的內部控制責任/
7.3 COSO報告中的內部控制要素/
知識拓展——404條款下管理層對其財務報告內部控制報告的示例/
第八章 審計報告/
8.1 標準無保留意見審計報告/
8.2 帶說明段或者修正措辭的無保留意見審計報告/
8.3 偏離無保留意見審計報告的情況/
知識拓展——國際會計審計準則/
