為使會計專業人才更好地參與國際合作與國際競爭，我們在認真總結多年教學經驗的基礎上，參考美國大學最新版本的審計學教材，追蹤審計發展的前沿和熱點問題，編寫了本教材。本書語言簡練，內容詳實，系統性和專業性較強，可作為大專院校的審計英語教材或審計學雙語教材，也可以作為相關專業人員的自學參考。 本書中英文對照，並對審計專業辭彙及術語進行了注釋，便於讀者在學習領會西方國家現代審計理論與方法的同時，熟悉並掌握與審計業務相關的專業辭彙和術語，為今後閱讀專業書籍和從事實務工作提供便利。
基本介紹
- 書名：財經英語系列叢書•審計英語
- 作者：李爽 白蔚秋
- 出版日期：2003年1月1日
- 語種：簡體中文, 英語
- ISBN：7500564287
- 外文名：Auditing English
- 出版社：中國財政經濟出版社
- 頁數：516頁
- 開本：32
- 品牌：中國財政經濟出版社(總社)
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
……
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
……
