审计学页精美管理.pptxVIP

审计学页精美管理第1页/共233页 2An Integrated ApproachEighth Edition第2页/共233页 3The primary emphasis in this text is on the auditor’s decision-making process, such as determining the nature and amount of evidence.The purpose of the author is to integrate the most important concepts of auditing as well as certain practical aspects in a logical manner to assist us in understanding audit decision making and evidence accumulation.(e.g. audit sampling)The text is divided into 6 parts第3页/共233页 4Part I THE AUDITING PROFESSION (Chapters 1-5)Much of charter 1 emphasizes new assurance services being offered by CPA firms such as CPA WebTrust and ElderCare Plus. Chapter 2 covers the CPA profession including organization of CPA firms, the AICPA, and the SEC. In Charter 3, there is a detailed discussion of audit reports. Charter 4 explains professional ethics and the AICPA Code of Professional Conduct. Charter 5 ends this part with an investigation of auditor’s legal liability.第4页/共233页 5 Part II THE AUDIT PROCESS (Chapters 6-12)The first two of these chapters deal with auditor’sand management’s responsibilities, audit objectives,and general concepts of evidence accumulation.Chapter 8 deals with planning the engagement and the preparation of audit working papers.Chapter 9 introduces materiality and risk and showstheir effect on the audit.The study of internal control and assessment of controlrisk are discussed in Chapter 10.… … … 第5页/共233页 6 Part III APPLICATION OF THE AUDIT PROCESS TO THE SALES AND COLLECTION CYCLE (Chapters 13-16)Part IV APPLICATION OF THE AUDIT PROCESS TO OTHER CYCLES (Chapters 17-22)Part V COMPLETING THE AUDIT (Chapters 23)Part VI OTHER ASSURANCE AND NONASSURANCE SERVICES(Chapters 24 and 25)第6页/共233页 7PART I(Chapters 1-5)THE AUDITINGPROFESSIONThese first five chapters provide background for performing financialaudits, which is our primary focus. This background will help you understand why auditors perform audits the way they d