高才財經系列叢書·完全遵循AICPA最新考試大綱國內首套中英雙語教材·美國註冊會計師認證考試教材：審計

《高才財經系列叢書·完全遵循AICPA最新考試大綱國內首套中英雙語教材·美國註冊會計師認證考試教材審計》是2009年上海交通大學出版社出版的圖書，作者是陳越。

基本介紹

• 書名：高才財經系列叢書·完全遵循AICPA最新考試大綱國內首套中英雙語教材·美國註冊會計師認證考試教材：審計
• 作者：陳越
• ISBN：9787313058904
• 頁數：355頁
• 出版社：上海交通大學出版社
• 出版時間：2009年8月1日
• 裝幀：平裝
• 開本：16
• 正文語種：簡體中文

作者簡介

陳越，Johnny Y．Chen，高才（中國）培洲總裁兼首席培訓師。 陳越先生目前是IMA協會亞裔董事，曾擔任美國多家公司高級財務分析師，取得多項財會類CPA、CMA，CFM，CIA，AIA，LIFA權威證書，同時有著授課經驗。

內容簡介

《美國註冊會計師(CPA)認證考試教材:審計》內容簡介：美國註冊會計師考試（CPA）是全球頂級的註冊會計師資格考試之一。每年全球有幾十萬人報考。美國註冊會計師考試由美國註冊會計師協會（AICPA）主辦，每年由NASBA（美國註冊會計師國家考試中心）安排舉辦。近年來，越來越多的中國財經專業人士開始關注和參加美國註冊會計師考試。高才（中國）培訓致力研發國內首套美國CPA考試的必讀雙語教材，《美國註冊會計師(CPA)認證考試教材:審計》在內容上除了包括所有美國CPA考試大綱規定的審計學科的考試範圍，更添加了許多中文背景注釋、高才培訓的提示和專業辭彙表，彌補了中國學員閱讀純英文CPA培訓教材所遇到的語言和文化差異障礙，並結合國內CPA考試審計法和美國審計法GAAS的差異做了系統的分析和比較以加深記憶和理解。

《美國註冊會計師(CPA)認證考試教材:審計》內容翔實，理論聯繫實際，突出案例教學，深入淺出，易懂易學，並對所有概念的相關考試要求逐一做了圖案標識，提示了記憶技巧。適合所有美國CPA考生閱讀。

媒體評論

我來自宅島台灣，之前花費了不菲的價格購買原版的教材進行自學。但效果很不理想，沒有好的老師帶我進入美國CPA的大門，自己的學習再努力，很可能還是會走很多的彎路。高才（中國）培訓，是一位有實力、有經驗的好老師。現在我通過了全科的考試，非常感謝高才。

——高才美國CPA上海面授班第八期學員 林佩蓁

遺憾的是我生活的城市中沒有高才（中國）培訓的面授課程授課點，但他們的遠程教育課程，給我安排了系統的白學課程和靈活的時問設定，認真負責的助教對我的學習進度時時跟蹤，還有專門的認證部門為我代理整個美國CPA考試報名手續，高才的服務非常完善和全面。

——高才美國CPA墨西哥函授學員 楊巧鳳

高才（中國）培訓最早將美國CPA和CMA引入了中國，讓我能不出國門，就能學完國際一流的服務課程。同時在高才，讓我認識了很多財會領域的精英。非常感謝高才提供了這樣一個好的平台。

——高才美國CPA上海授班第三期學員 顧燕

選擇好的培訓機構，我最看重的是它的辦學經驗。高才培訓，國內首家開設美國CPA面授班培訓，擁有國內最豐富的美國財會資格認證證書培訓辦學經驗的機構，讓我學得安心、學得放心。我信賴高才（中國）培訓。

——高才美國CPA上海面授班第七期學員 陳志捷

目錄

STUDY UNIT ONE

1.1 ATTEST ENGAGEMENTS(AT 101)

1.2 AUDlT ENGAGEMENTS

1.3 AUDIT PROGRAMS

1.4 COMPILATIONS AND REVIEWS(AR l00)

1.5 FINANCIAL FORECASTS AND PROJECTlONS(AT 301)

1.6 REPORTING ON PRO FORMA FINANCIAL lNFORMATION(AT 401)

1.7 ASSURANCE SERVlCES

1.8 QUALITY CONTROL

STUDY UNITS TWO

2.1 PRE-ENGAGEMENT ACCEPTANCE ACTlVITIES

2.2 STEPS OF AN AUDIT

2.3 PLANNlNG AND SUPERVISION(AU 311)

2.4 UNDERSTANDING THE ENTITY'S BUSINESS(AU 311)

2.5 ANALYTlCAL PROCEDURES(AU 329)

2.6 OVERALL AUDIT STRATEGY AND AUDIT PLAN

2.7 FINANCIAL STATEMENT ASSERTIONS

2.8 AUDIT RISK AND MATERIALITY(AU 312)

2.9 CONSIDERATtON OF FRAUD IN A FINANCIAL STATEMENT AUDfT

2.10 ILLEGAL ACTS BY CLIENTS(AU 317)

2.11 OBTAINfNG UNDERSTANDfNG OF THE ENTITY AND ITS ENVIRONMENT

2.12 ASSESS RlSKS OF MISSTATMENT AND DESIGN FURTHER TEST PROCEDURES

STUDY UNITS THREE

3.1 THE AUDITOR，S CONSIDERATION OF THE INTERNAL AUDIT FUNCTION(AU 322)

3.2 USING THE WORK OF A SPECIALIST(AU 336)

3.3 RELATED PARTIES(AU 334)

3.4 ACCOUNTING ESTlMATES AND FAIR VALUES(AU 342 AND AU 328)

STUDY UNITS FOUR

4.1 DEFINITION OF lNTERNAL CONTROL(AU 319)

4.2 INTERNAL CONTROL COMPONENTS AND CONSIDERATIONS

4.3 INTERNAL CONTROL FOR COMPUTER SYSTEMS

STUDY UNITS FIVE

5.1 RESPONSIBlLITlES/ORGANIZATIONAL STRUCTURE

5.2 SALES-RECEIVABLES FLOWCHART

5.3 CASH RECEIPTS FLOWCHART

5.4 CONTROLS IN A CASH SALE ENVlRONMENT

5.5 OTHER SALES-RECElVABLES RELATED TRANSACTIONS

5.6 TECHNOLOGY CONSlDERATIONS FOR THE SALES-RECElVABLES-CASH RECElPTS CYCLE

STUDY UNITS SIX

6.1 RESPONSIBI LITIES/ORGAN JZATIONAL STRUCTURE

6.2 PURCHASES-PAYABLES-CASH DlSBURSEMENTS MANUAL SYSTEM FLOWCHART

6.3 TECHNOLOGY CONSIDERATlONS FOR THE PURCHASES-PAYABLES-CASH DlSBURSEMENTS CYCLE

6.4 ELECTRONIC DATA JNTERCHANGE(EDl)

STUDY UNITS SEVEN

7.1 RESPONSIBILITIES AND ORGANIZATIONAL STRUCTURE

7.2 PAYROLL MANUAL SYSTEM FLOWCHART

7.3 TECHNOLOGY CONSIDERATIONS FOR THE PAYROLL CYCLE

7.4 OTHER CYCLES

STUDY UNITS EIGHT

8.1 ASSESSING CONTROL RlSK(AU 319)

8.2 EVlDENCE TO SUPPORT THE ASSESSED LEVEL OF CONTROL RISK(AU 319)

8.3 CORRELATION OF CONTROL RlSK AND DETECTION RlSK

8.4 ASSESSING CONTROL RISK IN A COMPUTER ENVlRONMENT

STUDY UNITS NINE

9.1 COMMUNlCATION OF INTERNAL CONTROL RELATED MATTERS NOTED IN AN AUDlT(AU 325)

9.2 COMMUNICATION WITH AUDIT COMMITTEES (AU 380)

9.3 REPORTING ON AN ENTITY'S INTERNAL CONTROL UNDER THE SARBANES-OXLEY ACT OF 2002

9.4 SERVICE ORGANIZATIONS (AU 324)

STUDY UNITS TEN

10.1 NATURE, COMPETENCE, AND SUFFICIENCY (AU326)

10.2 THE CONFIRMATION PROCESS (AU 330)

10.3 AUDIT DOCUMENTATION (AU 339)

10.4 THE COMPUTER AS AN AUDIT TOOL

STUDY UNITS ELEVEN

11.1 SUBSTANTIVE TESTING OF SALES AND RECEIVABLES

11.2 SUBSTANTIVE TESTING OF CASH

STUDY UNITS TWELVE

12.1 SUBSTANTIVE TESTING OF ACCOUNTS PAYABLE AND PURCHASES

12.2 SUBSTANTIVE TESTING OF INVENTORY

STUDY UNITS THIRTEEN

13.1 SUBSTANTIVE TESTING OF PROPERTY, PLANT, AND EQUIPMENT

13.2 SUBSTANTIVE TESTING OF INVESTMENTS (AU 332)

13.3 SUBSTANTIVE TESTING OF LONG-TERM DEBT

13.4 SUBSTANTIVE TESTING OF EQUITY

13.5 SUBSTANTIVE TESTING OF PAYROLL

STUDY UNITS FOURTEEN

14.1 SUBSTANTIVE TESTS PRIOR TO THE BALANCE SHEET DATE (AU 313)

14.2 INQUIRY OF A CLIENT'S LAWYER CONCERNING LITIGATION, CLAIMS,

AND ASSESSMENTS (AU 337)

14.3 SUBSEQUENT EVENTS (AU 560)

14.4 SUBSEQUENT DISCOVERY OF FACTS EXISTING AT THE DATE OF THE AUDITOR'S REPORT (AU 561)

14.5 MANAGEMENT REPRESENTATIONS (AU 333)

14.6 AUDITOR'S CONSIDERATION OF AN ENTITY'S ABILITY TO CONTINUE AS A GOING CONCERN (AU 341)

14.7 CONSIDERATION OF OMITTED PROCEDURES AFTER THE REPORT DATE (AU 390)

STUDY UNITS FIFTEEN

15.1 SAMPLING FUNDAMENTALS (AU 350)

15.2 STATISTICAL SAMPLING IN TESTS OF CONTROLS (ATTRIBUTE SAMPLING)

15.3 CLASSICAL VARIABLES SAMPLING

15.4 PROBABILITY-PROPORTIONAL-TO-SIZE (PPS) OR DOLLAR-UNIT SAMPLING (DUS)

STUDY UNITS SIXTEEN

16.1 GAAS-THE REPORTING STANDARDS

16.2 THE AUDITOR'S STANDARD REPORT (AU 508)

16.3 ADDRESSING AND DATING THE REPORT (AU 508 AND AU 530)

16.4 QUALIFIED OPINIONS (AU 508)

16.5 ADVERSE OPINIONS (AU 508)

16.6 DISCLAIMERS OF OPINION (AU 508)

STUDY UNITS SEVENTEEN

17.1 PART OF AUDIT PERFORMED BY OTHER INDEPENDENT AUDITOR(AU 543 AND AU508)

17.2 CONSISTENCY OF APPLICATION OF GAAP (AU 420)

17.3 UNCERTAINTIES AND GOING CONCERN (AU 508 AND AU 314)

17.4 COMPARATIVE FINANCIAL STATEMENTS (AU 508)

17.5 EMPHASIS OF A MATTER (AU 508)

STUDY UNITS EIGHTEEN

18.1 COMPILATION

18.2 REVIEW

18.3 OTHER CONSIDERATIONS

18.4 USES OF SPECIAL REPORTS (AU 623.01-.04)

18.5 FINANCIAL STATEMENTS PREPARED IN CONFORMITY WITH AN OTHER BASIS OF ACCOUNTING (OCBOA) (AU 623.05-.10)

18.6 SPECIFIED ELEMENTS, ACCOUNTS, OR ITEMS OF A FINANCIAL STATEMENT(AU 623.11 -.1 S)

18.7 OTHER PRESENTATIONS (AU 623.19-.30)

STUDY UNITS NINETEEN

19.1 INTERIM FINANCIAL INFORMATION (AN 722)

19.2 LETTERS FOR UNDERWRITERS AND CERTAIN OTHER REQUESTING PARTIES (AU 634)

19.3 FILINGS UNDER FEDERAL SECURITIES STATUTES (AU 711)

19.4 OTHER INFORMATION IN DOCUMENTS CONTAINING AUDITED FINANCIAL STATEMENTS (AU 550)

19.5 REQUIRED SUPPLEMENTARY INFORMATION (RSI) (AU 558)

19.6 REPORTING ON INFORMATION ACCOMPANYING THE BASIC FINANCIAL STATEMENTS IN AUDITOR-SUBMITTED DOCUMENTS (AU 551)

19.7 REPORTING ON CONDENSED FINANCIAL STATEMENTS AND SELECTED FINANCIAL DATA (AU 552)

19.8 REPORTING ON FINANCIAL STATEMENTS PREPARED FOR USE IN OTHER COUNTRIES (AU 534)

19.9 REPORTS ON THE APPLICATION OF ACCOUNTING PRINCIPLES (AU 625)

19.10 COMPLIANCE ATTESTATION (AT 601)

19.11 ENGAGEMENTS TO APPLY AGREED-UPON PROCEDURES (AT 201)

STUDY UNITS TWENTY

20.1 OVERVIEW

20.2 AUDITS IN ACCORDANCE WITH AU 801, COMPLIANCE AUDITING CONSIDERATIONS IN AUDITS OF GOVERNMENTAL ENTITLES AND RECIPIENTS OF GOVERNMENTAL FINANCIAL ASSISTANCE

20.3 ADDITIONAL GOVERNMENT AUDITING STANDARDS

20.4 FEDERAL AUDIT REQUIREMENTS AND THE SINGLE AUDIT ACT

Glossary