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審計英語

作者:李爽
出版社:中國財政經(jīng)濟出版社出版時間:2003-05-01
開本: 大32開 頁數(shù): 515
本類榜單:外語銷量榜
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審計英語 版權(quán)信息

  • ISBN:7500564287
  • 條形碼:9787500564287 ; 978-7-5005-6428-7
  • 裝幀:簡裝本
  • 冊數(shù):暫無
  • 重量:500
  • 所屬分類:>

審計英語 內(nèi)容簡介

為使會計專業(yè)人才更好地參與國際合作與國際競爭,我們在認(rèn)真總結(jié)多年教學(xué)經(jīng)驗的基礎(chǔ)上,參考美國大學(xué)*新版本的審計學(xué)教材,追蹤審計發(fā)展的前沿和熱點問題,編寫了本教材。本書語言簡練,內(nèi)容詳實,系統(tǒng)性和專業(yè)性較強,可作為大專院校的審計英語教材或?qū)徲媽W(xué)雙語教材,也可以作為相關(guān)專業(yè)人員的自學(xué)參考。
本書中英文對照,并對審計專業(yè)詞匯及術(shù)語進(jìn)行了注釋,便于讀者在學(xué)習(xí)領(lǐng)會西方國家現(xiàn)代審計理論與方法的同時,熟悉并掌握與審計業(yè)務(wù)相關(guān)的專業(yè)詞匯和術(shù)語,為今后閱讀專業(yè)書籍和從事實務(wù)工作提供便利。


審計英語 目錄

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
……
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