审计英语
2003-5-1
中国财政经济出版社
李爽,白蔚秋
516
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为使会计专业人才更好地参与国际合作与国际竞争，我们在认真总结多年教学经验的基础上，参考美国大学最新版本的审计学教材，追踪审计发展的前沿和热点问题，编写了本教材。《财经英语系列丛书：审计英语》语言简练，内容详实，系统性和专业性较强，可作为大专院校的审计英语教材或审计学双语教材，也可以作为相关专业人员的自学参考。 本书中英文对照，并对审计专业词汇及术语进行了注释，便于读者在学习领会西方国家现代审计理论与方法的同时，熟悉并掌握与审计业务相关的专业词汇和术语，为今后阅读专业书籍和从事实务工作提供便利。
CHAPTER1 AN INTRODUCTION TO AUDITING1 The demand for anditing2 Major auditing developments of the20 century3 Auditing,attestation,and assurance services4 Types of audits5 Types of auditors6 The public accounting profession7 Organizations that affect financial statement auditsCHAPTER2 AUDITEING STANDARDS1 GAAS2 The auditors'responsibility for detecting misstatements3 The auditors'report4 The attestation standards5 Quality control in CPA firms6 International accounting and auditing standardsCHAPTER3 RPOFESSIONAL ETHICS1 The nature of ethics2 The need for professional ethics3 The AICPA code of professional conduct4 Ethics for internal auditorsCHAPTER4 LDGAL LIALBILITY OF CPAS1 The major legal concepts that relate to CPAs'liability2 CPAs'liability to their clients under Common Law 3 Auditors'Common Law liability to third parties4 Liability to third parties under Statutory Law CHAPTER5 AUDIT EVIDENCE AND WORKING PAPERSCHAPTER6 PLANNING THE AUDITCHAPTER7 INTERNAL CONTROLCHAPTER8 CONSIDERATION OF INTERNAL CONTROL IN A COMPUTER ENVIRONMENTCHAPTER9 AUDIT SAMPLINGCHAPTER10 CASH AND FINANCIAL INVESTMENTSCHAPTER11 ACCOUNTS RECEIVABLE，NOTES RECEIVBLE，AND REVENUECHAPTER12 INVENTORIESCHAPTER13 PROPERTY，PLANT AND DQUIPMENTCHAPTER14 ACCOUNTS PAYABLE AND OTHER LIABILITIESCHAPTER15 DEBT AND EQUITY CAPITAL……
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