審計學：一種整合方法（第12版）（簡體書）

《審計學：一種整合方法》是美國最經典的現代審計學教材之一，被公認為系統學習和全面掌握現代西方特別是美國審計理論和實務的最佳圖書，被全球多所著名大學采用。該書由于首次提出并倡導“交易循環審計”的思想而備受審計理論界、教育界和實務界的推崇。在中國，該書曾受到我國已故著名會計學家楊時展先生的高度重視、推介和運用，并組織了最初的引介和翻譯工作。 第12版突出了以下特點：（1）將新的風險評估準則及與公司治理負責人溝通的準則覆蓋全書的各個方面；（2）將美國《薩班斯一奧克斯利法案》中第404分部和公眾公司會計監督委員會第2號審計準則的基本要求貫穿全書；（3）繼續貫徹”交易循環審計”的思想；（4）注重舞弊審計在當代審計學中的地位與作用，反映最新的舞弊審計技術發展；（5）繼續強調審計中最基本的概念在于，審計人員在考察某個特定審計環境時需要搜集的證據的性質和數量；（6）對屬于非傳統審計業務內容的其他鑒證業務，也給予了足夠的重視， 本書適合會計學高年級本科生、研究生、MBA、MPAcc以及有興趣的教師、研究人員使用或參考。中國人民大學出版社同時配套出版了該書的中文翻譯版。

阿爾文·A·阿倫斯（Alvin A．Arens）密歇根州立大學會計學院普華永道審計學教授．曾擔任美國會計學會（AAA）主席、美國注冊會計師協會（AICPA）審計準則委員會委員。曾獲多項殊榮．包括AAA杰出教育家獎、AICPA杰出教育家獎、美國BetaAlpha Psi教授年度獎等。具有豐富的大學審計教學和注冊會計師執業經驗。

PART1 The Auditing Profession
1 The Demand for Audit and Other Assurance Services Learning Objectives
Nature of Auditing
Distinction Between Auditing and Accounting
Economic Demand for Auditing
Assurance Services
Types of Audits
Types of Auditors
Certified Public Accountant
2 The CPA Profession Learning Objectives
Certified Public Accounting Firms
Activities of CPA Firms
Structure of CPA Firms
Sarbanes-Oxley Act and Public Company Accounting Oversight Board
Securities and Exchange Commission
American Institute of Certified Public Accountants (AICPA)
Generally Accepted Auditing Standards
Statements on Auditing Standards
International Standards on Auditing
Quality Control
3 Audit Reports Learning Objectives
Standard Unqualified Audit Report
Combined Reports on Financial Statements and Internal Control Over Financial Reporting Under Section of the Sarbanes-Oxley Act
Unqualified Audit Report with Explanatory Paragraph or Modified Wording
Departures from an Unqualified Audit Report
Materiality
Discussion of Conditions Requiring a Departure
Auditor's Decision Process for Audit Reports
Impact of E-Commerce on Audit Reporting
4 Professional Ethics Leamlng Objectives
What Are Ethics?
Ethical Dilemmas
Special Need for Ethical Conduct in Professions
Code of Professional Conduct
Independence
Independence Rule of Conduct and Interpretations
Other Rules of Conduct
Enforcement
5 Legal Liability Learning Objectives
Changed Legal Environment
Distinguishing Business Failure, Audit Failure, and Audit Risk
Legal Concepts Affecting Liability
Liability to Clients
Liability to Third Parties Under Common Law
Civil Liability Under the Federal Securities Laws
Criminal Liability
The Profession's Response to Legal Liability
Protecting Individual CPAs from Legal Liability
PART2 The Audit Process
6 Audit Responsibilities and Objectives Learning Objectives
Objective of Conducting an Audit of Financial Statements
Management's Responsibilities
Auditor's Responsibilities
Financial Statement Cycles
Setting Audit Objectives
Management Assertions
Transaction-Related Audit Objectives
Balance-Related Audit Objectives
Presentation and Disclosure-Related Audit Objectives
How Audit Objectives Are Met
7 Audit Evidence Learning Objectives
Nature of Evidence
Audit Evidence Decisions
Persuasiveness of Evidence
Types of Audit Evidence
Audit Documentation
8 Audit Planning and Analytical Procedures Learning Objectives
Planning
Accept Client and Perform Initial Audit Planning
Understand the Client's Business and Industry
Assess Client Business Risk
Perform Preliminary Analytical Procedures
Summary of the Parts of Audit Planning
Analytical Procedures
Five Types of Analytical Procedures
Common Financial Ratios
9 Materlallty and Risk Learning Objectives
Materiality
Set Preliminary Judgment about Materiality
Allocate Preliminary Judgment about Materiality to Segments(Tolerable Misstatement)
Estimate Misstatement and Compare with Preliminary Judgment
Risk
Types of Risks
Assessing Acceptable Audit Risk
Assessing Inherent Risk
Relationship of Risks to Evidence and Factors Influencing Risks
Evaluating Results
……
PART3 Application of the Audit Process to the Sales and Collection Cycle
PART4 Application of the Audit Process to Other Cycles
PART5 Completing the Audit