內容簡介
《審計英語(雙語版)》全麵闡述瞭審計的基本原理與方法。內容包括審計概述、財務報錶、道德準則、審計標準、審計計劃、審計工作底稿、內部控製、審計報告等八大部分。
《審計英語(雙語版)》為英漢雙語版,既可作為高等院校財會專業的教材,也可供實務人員參考。
內頁插圖
目錄
CHAIPTER 1 Introduction-An Overview of Auditing
1.1 Nature of Auditing
1.2 Distinction between Auditing and Accounting
1.3 Diferentiating Assurance,Atestation and Auditing
1.4 Types of Audit
1.5 Types of Auditons
Etending Your Knowledge-Certified Public Accountant
Key words,phrases,and special terms
Multiple-choice Questions
Exercise
Case
CHAPTER 2 Financial Statements
2.1 Balance Sheet
2.2 Income Statement
2.3 Retained Earnings Statement
2.4 The Statement of Cash Flows
2.5 How Financial Statements Tie Together
2.6 An Illustration of Preparing Financial Statements
Etending Your Knouledge-Combined Statement of licome and Retained Earming
Key twords,phrases,and special terms
Multiple-choice Questions
Exercise
Case
CHAPTER 3 Professional Ethics
3.1 Ethical Dilemmas & How to Resolve It
3.2 Codes of Professional Conduct
Extending Your Knowledge-Litigation between CPA Firm and Client
Key words,phrases,and special terms
Multiple-choice Questions
Exercise
Case
CHAPTER 4 Auditing Standards
4.1 International and U.S.Auditing Standards
4.2 GAAS
4.3 Quality Control
Extending Your Knowledge-The A.SB Launched Its Clarity Project
Key words,phrases,and special terms
Multiple-choice Questions
Exercise
Case
CHAPTER 5 Planning the Audit
5.1 Auidt Planning
5.2 Accept Client and Perform Initial Audit Planning
5.3 Understand the Client's Business and Industry
5.4 Assess Client Business Risk
5.5 Perform Preliminary Analytical Procedures
5.6 Set Materiality and Assess Acceptable Audit Risk and Inherent Risk
5.7 Gathering Information to Asess Fraud Risks
5.8 Developing Overall Audit Plan and Audit Program
Extending Your Knouledge-Common Financial Ratios
Key words,phrases,and special terms
Multiple-choice Questions
Exercise
Case
CHAPTER 6 Audit Evidence and Working Papers
6.1 Audit Evidence
6.2 Working Papers
Extending Your Knouwledge-Terms Used In Audit Procedures
Key words,phrases,and special terms
Multiple-choice Questions
Exercise
Case
CHAPTER 7 Internal Control
7.1 Internal Control
7.2 Management and Auditor Responsibility for Internal Control
7.3 COSO Components of Internal Control
Extending Your Knowledge-Example Section 404 Management Report on
Control over Financial Reporting
Key words,phrases,and special terms
Multiple-choice Questions
Exercise
Case
CHAPTER 8 Audit Reports
8.1 Standard Unqualified Audit Report
8.2 Unqualified Audit Report with Explanatory Paragraph or Modified Wording
8.3 Departures from an Unqualified Audit Report
Ectending Your Knowledge-International Accounting and Auditing Standards
Key words,phrases,and special terms
Multiple-choice Questions
Exercise
Case
前言/序言
在世界經濟走嚮一體化之際,中國的教育市場尤其是高等會計教育也同樣麵臨著嚴峻的挑戰。這種挑戰最直接的錶現是對我國會計人纔素質的考驗。隨著中國市場的不斷開放,大量的外國企業、財務與會計公司湧入我國,以及國內公司走齣國門,需要一大批具有國際社會文化知識、懂外語、熟悉國際法和商務慣例的高級財務人纔。因此,如何培養具有良好外語能力和知識結構的應用型國際化財務、會計及審計人纔是我國高等院校財會教育所麵臨的一個緊迫課題。
本教材正是在我國高等教育體製改革和推進應用型本科院校建設的背景下醞釀而成的,並作為高等院校雙語版“會計專業英語係列教材”之一,可供應用型本科院校審計、會計專業選用。
本教材具有以下特點:
1.體係完整、結構閤理、係統性強
教材體係完整、結構閤理,全麵概括瞭審計中的基本理論與主要實務內容,具有係統性、連續性、完整性的特點。
2.通俗易懂、深入淺齣、適用麵廣
教材采用英漢對照的雙語格式,是適應全麵推行教育國際化的需要,也是走嚮英語化教學模式的過渡。教材基本素材選自英語原版教材,但錶述形式力求符閤中國人的思維習慣、價值觀念及文化特徵,深入淺齣,通俗易懂,以適應不同層麵學生的學習,既適閤審計本科學生.專科學生,也適閤其他專業學生的選修、自學之用。
3.內容充實、習題豐富、難易適中
教材內容充實完整,英文習題豐富齊全,難度適中,供學生課後復習、練習之用,以方便教師教和學生學,有助於提高學生的英語閱讀及理解能力,啓發學生的思路、開拓視野。同時,也是逐漸引進國際化案例教學模式的過渡形式。
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