标题：高才财经系列丛书·完全遵循AICPA最新考试大纲国内首套中英双语教材·美国注册会计师认证考试教材：审计
图书信息
出版社: 上海交通大学出版社; 第1版 (2009年8月1日)
平装: 355页
正文语种: 简体中文
开本: 16
ISBN: 9787313058904
条形码: 9787313058904
尺寸: 26.8 x 20.8 x 2.8 cm
重量: 798 g
作者简介
陈越，Johnny Y．Chen，高才（中国）培洲总裁兼首席培训师。 陈越先生目前是IMA协会唯一亚裔董事，曾担任美国多家公司高级财务分析师，取得多项财会类CPA、CMA，CFM，CIA，AIA，LIFA权威证书，同时有着丰富的授课经验。 ◆美国管理会计师协会董事会董事 （Institute of Management Accountants） ◆国际金融协会董事 （Institute of Research Association） ◆美国注册会计师协会会员 （American Institute of Certified Accountants） ◆美国内部审计师协会会员 （Institute of Internal Auditors） ◆英国国际会计师协会会员 （Association of International Accountants） ◆2006年1月担任“哈佛上海论坛”财务部分主讲 ◆登入2003年世界名人录-“Who’S Who”（财经类）并取得证书 ◆登入2002年斯特莫北美名人录-“Who’S Who”（财经类）并取得证书。
内容简介
《美国注册会计师(CPA)认证考试教材:审计》内容简介：美国注册会计师考试（CPA）是全球顶级的注册会计师资格考试之一。每年全球有几十万人报考。美国注册会计师考试由美国注册会计师协会（AICPA）主办，每年由NASBA（美国注册会计师国家考试中心）安排举办。近年来，越来越多的中国财经专业人士开始关注和参加美国注册会计师考试。高才（中国）培训致力研发国内首套美国CPA考试的必读双语教材，《美国注册会计师(CPA)认证考试教材:审计》在内容上除了包括所有美国CPA考试大纲规定的审计学科的考试范围，更添加了许多中文背景注释、高才培训的提示和专业词汇表，弥补了中国学员阅读纯英文CPA培训教材所遇到的语言和文化差异障碍，并结合国内CPA考试审计法和美国审计法GAAS的差异做了系统的分析和比较以加深记忆和理解。
《美国注册会计师(CPA)认证考试教材:审计》内容翔实，理论联系实际，突出案例教学，深入浅出，易懂易学，并对所有概念的相关考试要求逐一做了图案标识，提示了记忆技巧。适合所有美国CPA考生阅读。
媒体评论
我来自宅岛台湾，之前花费了不菲的价格购买原版的教材进行自学。但效果很不理想，没有好的老师带我进入美国CPA的大门，自己的学习再努力，很可能还是会走很多的弯路。高才（中国）培训，是一位有实力、有经验的好老师。现在我通过了全科的考试，非常感谢高才。  
——高才美国CPA上海面授班第八期学员 林佩蓁  
遗憾的是我生活的城市中没有高才（中国）培训的面授课程授课点，但他们的远程教育课程，给我安排了系统的白学课程和灵活的时问设置，认真负责的助教对我的学习进度时时跟踪，还有专门的认证部门为我代理整个美国CPA考试报名手续，高才的服务非常完善和全面。  
——高才美国CPA墨西哥函授学员 杨巧凤  
高才（中国）培训最早将美国CPA和CMA引入了中国，让我能不出国门，就能学完国际一流的服务课程。同时在高才，让我认识了很多财会领域的精英。非常感谢高才提供了这样一个好的平台。  
——高才美国CPA上海授班第三期学员 顾燕  
选择好的培训机构，我最看重的是它的办学经验。高才培训，国内首家开设美国CPA面授班培训，拥有国内最丰富的美国财会资格认证证书培训办学经验的机构，让我学得安心、学得放心。我信赖高才（中国）培训。  
——高才美国CPA上海面授班第七期学员 陈志捷
目录
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