审计业务的艺术与科学（英文）-743正式版.pdf

Contents Preface ix 3 Professional Ethics and Legal Liability 50 LEARNING OBJECTIVES 50 1 The Demand for Audit and Other Professional Ethics and Public Accountants 51 Assurance Services 1 A Framework for Ethical Reasoning 52 LEARNING OBJECTIVES 1 Ethical Blind Spots 57 What are Assurance Engagements? 2 Professional Guidance on Ethical Conduct 57 What is Auditing? 3 The Independence Standard for Assurance Why are Audits and Other Assurance Engagements Engagements 61 Needed? 7 Enforcement of the Code of Professional Conduct 67 Common Types of Assurance Engagements 10 The Expectations Gap 68 Types of Auditors 11 Audit Failure and Audit Liability 70 Accounting vs. Auditing 14 Summary 75 Assurance and Nonassurance Services Offered Review Questions 76 by Public Accountants 15 Multiple Choice Questions 76 Summary 19 Discussion Questions and Problems 78 Review Questions 19 Professional Judgment Problems and Cases 82 Multiple Choice Questions 20 Applying Your Professional Judgment to Hillsburg Hardware 85 Discussion Questions and Problems 21 Professional Judgment Problems and Cases 23 4 Audit Responsibilities and Objectives 86 Applying Your Professional Jud