审计学

内容概要

作者简介

小威廉.F.梅西尔，美国注册会计师，佛罗里达大学费舍

会计学院教授。

书籍目录

PREFACE

Part One Introduction to Auditing

and Financial Statement Audits

1 AN INTRODUCTlON TO AUDlTlNG

Leaming Objectives

Relevant Accounting and Auditing Pronouncements

The Demand for Auditing

Auditing, Attestation, and Assurance

Types of Audits

Types of Auditors

The Public Accounting Profession

Organizations That Affect Financial Audits

Generally Accepted Auditing Standards

Statements on Auditing Standards

Review Questions

Multiple-Choice Questions from CPA Examinations

Problems

Discussion Cases

2 AN OVERVlEW OF FlNANClAL STATEMENT AUDlTS

Leaming Objectives

Relevant Accounting and Auditing Pronouncements

Generally Accepted Accounting Principles as an Audit Criterion

Financial Statements: Management Assertions and Audit Objectives

Three Fundamental Concepts in Conducting an Audit

Sampling: Inferences Based on Limited Observations

Ethics and Independence

Overview of the Audit Process

Audit Reporting

Case lllustration: Calabro Paging Services

Review Questions

Multiple-Choice Questions from CPA Examinations

Problems

Discussion Cases

Part Two Basic Auditing Concepts: Materiality, Audit Risk,

and Evidence

3 MATERlALlTY AND AUDlT RlSK

Leaming Objectives

Relevant Accounting and Auditing Pronouncements

Materiality

Audit Risk

Appendix: A Quantitative Approach to Allocating Materiality

Review Questions

Multiple-Choice Questions from CPA Examinations

Problems

Discussion Case

4 EVlDENTlAL MATTER, TYPES OF AUDlT EVlDENCE

AND WORKPAPER DOCUMENTATlON

Leaming Objectives

Relevant Accountihg and Auditing Pronouncements

The Relationship of Evidential Matter to the Audit Report

Management Assertions

Audit Objectives and Audit Procedures

Basic Concepts of Evidential Matter

Types of Audit Evidence

Working Papers

Review Questions

Multiple-Choice Questions from CPA Examinations

Problems

Discussion Case

SCAD Assignment

Part Three Planning the Audit and Understanding

Internal Control

5 AUDlT PLANNlNG AND TYPES OF AUDlT TESTS

Learning Objectives

Relevant Accounting and Auditing Pronouncements

Preengagement Activities

Engagement Planning

Types of Audit Tests

Analytical Procedures

Appendix: Selected Financial Ratios Useful as Analytical Procedures

Review Questions

Multiple-Choice Questions from CPA Examinations

Problems

Discussion Cases

SCAD Assignment

6 INTERNAL CONTROL IN A FlNANClAL STATEMENT AUDlT

Leaming Objectives

Relevant Accounting and Auditing Pronouncements

Internal Control

The Components of Intemal Control

Consideration of Intemal Control in Planning and Performing an Audit

Timing of Audit Procedures

Communication of Intemal Control-Related Matters

Appendix: Flowcharting Techniques

Review Questions

Multiple-Choice Questions from CPA Examinations

Problems

Discussion Case

SCAD Assignment

7 THE EFFECT OF COMPUTER PROCESSlNG

ON THE AUDlT FUNCTlON

Learning Objectives

Relevant Accounting and Auditing Pronouncements

Changes in Computer Technology and Their Effect on Auditing

The Effect of EDP on Internal Control

Controls in an EDP Environment

The Complexity of EDP Systems

The Audit Process in an EDP Environment

Computer-Assisted Audit Techniques

Use of Microcomputers as an Audit Tool

Auditing Accounting Applications Processed

by Outside Service Organizations

Review Questions

Multiple-Choice Questions from CPA ExaIninations

Problems

Discussion Case

Part Four Statistical Tools for Auditing

8 AUDlT SAMPLlNG: AN OVERVlEW AND APPLlCATlON

TO TESTS OF CONTROLS

Leaming Objectives

Relevant Accounting and Auditing Pronouncements

Introduction

Terminology

Types of Audit Sampling

Requirements of SAS No. 39

Attribute Sampling Applied to Tests of Controls

An Example of an Attribute-Sampling Plan

Nonstatistical Sampling for Tests of Control

Review Questions

Multiple-Choice Questions from CPA Examinations

Problems

Discussion Case

SCAD Assignment

9 AUDlT SAMPLlNG: AN APPLlCATlON

TO SUBSTANTlVE TESTS OF ACCOUNT BALANCES

Learning Objectives

Relevant Accounting and Auditing Pronouncements

A Sampling Plan for Substantive Tests of Account Balances

Monetary-Unit Sampling

Nonstatistical Sampling for Tests of Account Balances

Appendix: Classical Variables Sampling

Review Questions

Multiple-Choice Questions from CPA Examinations

Problems

Discussion Case

Part Five Auditing Accounting Applications

and Related Accounts

lO AUDlTlNG THE REVENUE CYCLE

Learning Objectives

Relevant Accounting and Auditing Pronouncements

Revenue Recognition

Inherent Risk Assessment

Overview of the Revenue Cycle

Control Risk Assessment

Control Procedures and Tests of Controls-Revenue Transactions

Control Procedures and Tests of Controls--Cash Receipts Transactions

Control Procedures and Tests of Controls--Sales Returns and Allowances

Transactions

Relating the Assessed Level of Control Risk to Substantive Testing

Review Questions

Multiple-Choice Questions from CPA Examinations

Problems

Discussion Case

SCAD Assignment

ll AUDlTlNG ACCOUNTS RECElVABLE

AND RELATED ACCOUNTS

Learning Objectives

Relevant Accounting and Auditing Pronouncements

Substantive Tests of Revenue-Related Accounts

Substantive Tests of Transactions

Analytical Procedures

Tests of Account Balances-Accounts Receivable

The Confirmation Process-Accounts Receivable

Auditing Other Receivables

Evaluating the Audit Findings-Accounts Receivable and Related Accounts

Review Questions

Multiple-Choice Questions from CPA Examinations

Problems

Discussion Cases

SCAD Assignment

12 AUDlTlNG THE PURCHASlNG CYCLE

AND RELATED ACCOUNTS

Leaming Objectives

Relevant Accounting and Auditing Pronouncements

Expense and Liability Recognition

Inherent Risk Assessment

Overview of the Purchasing Cycle

Control Risk Assessment

Control Procedures and Tests of Controls--Purchase Transactions

Control Procedures and Tests of Controls--Cash Disbursement Transactions

Control Procedures and Tests of Controls--Purchase Retum Transactions

Relating the Assessed Level of Control Risk to Substantive Testing

Auditing Accounts Payable and Accmed Expenses

Substantive Tests of Transactions

Analytical Procedures

Tests of Account Balances-Accounts Payable and Accrued Expenses

Accounts Payable Confirmations

Evaluating the Audit Findings--Accounts Payable and Related Accounts

Review Questions

Multiple-Choice Questions from CPA Examinations

Problems

Discussion Case

13 AUDlTlNG THE PAYROLL CYCLE AND RELATED ACCOUNTS

Leaming Objectives

Relevant Accounting and Auditing Pronouncements

Inherent Risk Assessment

Overview of the Payroll Cycle

Control Risk Assessment

Control Procedures and Tests of Controls-Payroll Transactions

Relating the Assessed Level of Control Risk to Substantive Testing

Auditing Payroll-Related Accounts

Substantive Tests of Transactions

Analytical Procedures

Tests of Account Balances

Evaluating the Audit Findings-Payroll-Related Accounts

Review Questions

Multiple-Choice Questions from CPA Examinations

14 AUDlTlNG THE INVENTORY CYCLE

AND RELATED ACCOUNTS

Leaming Objectives

Relevant Accounting and Auditing Pronouncements

Inherent Risk Assessment

Overview of the Inventory Cycle

Control Risk Assessment

Control Procedures and Tests of Controls-inventory Transactions

Auditing Inventory

Substantive Tests of Transactions

Analytical Procedures

Auditing Standard Costs

Observation of Physical Inventory

Tests of Account Balances

Evaluating the Audit Findings-Inventory

Review Questions

Multiple-Choice Questions from CPA Examinations

Problems

Discussion Case

15 AUDlTlNG SELECTED ASSET ACCOUNTS: PREPAlD

EXPENSES AND PROPERTY, PLANT, AND EQUlPMENT

Leaming Objectives

Relevant Accounting and Auditing Pronouncements

Auditing Prepaid Expenses

Inherent Risk Assessment--Prepaid Expenses

Control Risk Assessment-Prepaid Expenses

Substantive Testing-Prepaid Insurance

Auditing Property, Plant, and Equipment

Inherent Risk Assessment-Property, Plant, and Equipment

Control Risk Assessment--Property, Plant, and Equipment

Substantive Testing--Property, Plant, and Equipment

Analytical Procedures-Property, Plant, and Equipment

Tests of Account Balances-Property, Plant, and Equipment

Review Questions

Multiple-Choice Questions from CPA Examinations

Problems

Discussion Case

16 AUDlTlNG LONG-TERM LlABlLlTlES, STOCKHOLDERS'

EOUJTY, AND INCOME STATEMENT ACCOUNTS

Learning Objectives

Relevant Accounting and Auditing Pronouncements

Auditing Long-term Debt

Control Risk Assessment-Long-term Deb

Substantive Tests of Long-term Debt

Auditing Stockholders' Equity

Control Risk Assessment-Stockholders' Equity

Auditing Capital-Stock Accounts

Auditing Dividends

Auditing Retained Earnirnings

Auditing Income Statement Accounts

Review Questions

Multiple-Choice Questions from CPA Examinations

Problems

Discussion Cases

l7 AUDlTlNG CASH AND INVESTMENTS

Leaming Objectives

Relevant Accounting and Auditing Pronouncements

Cash and the Effect of Other Accounting Cycles

Types of Bank Accounts

Substantive Tests of Transactions--Cash

Analytical Procedures--Cash

Tests of Account Balances--Cash

Investments

Control Risk Assessment--Investments

Substantive Tests of Investments

Review Questions

Multiple-Choice Questions from CPA Examinations

Problems

Part Six Completing the Audit

and Reporting Responsibilities

18 COMPLETlNG THE ENGAGEMENT

Learning Objectives

Relevant Accounting and Auditing Pronouncements

Review for Contingent Liabilities

Commitments

Review for Subsequent Events

Final Evidential Evaluation Processes

Communications with the Audit Committee and Management

Subsequent Discovery of Facts Existing at the Date of the Auditor's Report

Review Questions

Multiple-Choice Questions from CPA Examinations

Problems

Discussion Cases

19 REPORTS ON AUDlTED FlNANClAL STATEMENTS

AND SPEClAL REPORTlNG ISSUES

Learning Objectives

Relevant Accounting and Auditing Pronouncements

The Auditor's Standard Unqualified Audit Report

Explanatory Language Added to the Standard Unqualified Audit Report

Departures from an Unqualified Audit Report

Discussion of Conditions Requiring Other Types of Reports

Special Reporting Issues

Reports on Comparative Financial Statements

Other Information in Documents Containing Audited Financial Statements

Going-Concern Evaluation

Special Reports

Review Questions

Multiple-Choice Questions from CPA Examinations

Problems

Discussion Cases

Part Seven Professional Responsibilities and Other Forms

of Services

20 THE CODE OF PROFESSlONAL CONDUCT

AND QUALlTY CONTROL STANDARDS

Learning Objectives

Relevant Accounting and Auditing Pronouncements

An Ethical Framework

Code of Professional Conduct

Principles of Professional Conduct

Rules of Conduct

Independencc, Integrity, and Objectivity

General Standards and Accounting Principles

Responsibilities to Clients

Other Responsibilities and Practices

Quality Control Standards

Review Questions

Multiple-Choice Questions from CPA Examinations

Problems

Discussion Cases

21 LEGAL LlABlLlTY

Learning Objectives

Relevant Accounting and Auditing Pronouncements

The Legal Environment

Overview

Common Law-Clients

Common Law--Third Parties

Statutory Liability

Criminal Liability

Approaches to Minimizing Legal Liability

Appendix: Summary of Significant Legal Cases

Review Questions

Multiple-Choice Questions from CPA Examinations

Problems

Discussion Case

22 ATTESTATlON ENGAGEMENTS

AND OTHER ACCOUNTlNG SERVlCES

Leaming Objectives

Relevant Accounting and Auditing Pronouncements

Attestation Engagements

Attestation Standards

Reporting on an Entity's Internal Control over Financial Reporting

Financial Forecasts and Projections

Accounting and Review Services

Compilation of Financial Statements

Review of Financial Statements

Review Questions

Multiple-Choice Questions from CPA Examinations

Problems

Discussion Case

INDEX

作者简介

内容简介

这是一本由审计学界著名学者编著的杰出教材，旨在帮助

学生掌握审计的方法和决策过程，学会必要的技术方法和职业

判断技巧。书中包括大量案例和关键审计概念及方法的应用。

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