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