书籍详情
审计学原理：英文版·第12版
作者：（美）O.雷·惠廷顿（O.Ray Whittington），（美）库尔特·巴尼（Kurt Pany）著
出版社：机械工业出版社
出版时间：1998-01-01
ISBN：9787111065579
定价：¥79.00
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内容简介
本书主要讨论了审计职业的理论和环境，特别是审计的性质和经济目的、审计的标准、职业规范、法律责任、审计依据、审计计划、内部控制的构想、审计抽样、审计工作报告和一般的审计记录等内容，并就内部控制和从不同的财务报表中获取证据、内部审计过程等进行了阐述。
作者简介
暂缺《审计学原理：英文版·第12版》作者简介
目录
1.The role of the auditor in the american economy
2.Professional standards
Professional ethics
4.Legal liability of auditors
5.Audit evidence
6.Planning the audit;designing audit programs
7.Internal control
8.Consideration of internal control in a computer environment
9.Audit sampling
10.Audit working papers;examination of the general records
11.Cash and marketable securities
13.Accounts receivable,notes receivable,and sales transactions
13.Inventories and cost of goods sold
14.Property,plant,and equipment:depreciation and depletion
15.Accounts payable and other liabilities
16.Debt and equity capital
17.Auding ooperations and completing the audit
18.Arditors'reports
19.Other attestation and accounting services
20.Internal,operational,and compliance auditing
2.Professional standards
Professional ethics
4.Legal liability of auditors
5.Audit evidence
6.Planning the audit;designing audit programs
7.Internal control
8.Consideration of internal control in a computer environment
9.Audit sampling
10.Audit working papers;examination of the general records
11.Cash and marketable securities
13.Accounts receivable,notes receivable,and sales transactions
13.Inventories and cost of goods sold
14.Property,plant,and equipment:depreciation and depletion
15.Accounts payable and other liabilities
16.Debt and equity capital
17.Auding ooperations and completing the audit
18.Arditors'reports
19.Other attestation and accounting services
20.Internal,operational,and compliance auditing
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