实用审计英语PDF电子书下载

Chapter 1 Introduction to auditing 1

1.1 The role of the auditing in the economy 1

1.2 Auditing, attestation and assurance 3

Key words and phrases 4

Review questions 6

参考译文1：审计概述 7

Chapter 2 Introduction to CPAs 10

2.1 An overview of CPAs 10

2.2 How to become a CPA 11

2.3 CPA's responsibility 12

Key words and phrases 14

Review questions 15

参考译文2：注册会计师 16

Chapter 3 Audit engagement letters 20

3.1 Accepting the engagement 20

3.2 The contents of in audit engagement letter 21

3.4 Acceptance of a change in engagement 23

3.3 Recurring audits and audits of components 23

Key words and phrases 24

Review questions 26

参考译文3：审计业务约定书 28

Chapter 4 Knowledge of the entity's business 32

4.1 Obtaining the knowledge of the entity's business 32

4.2 Using the knowledge of the entity's business 34

Key words and phrases 36

Review questions 37

参考译文4：了解被审计单位情况 38

Chapter 5 Audit planning 41

5.1 An overview of audit planning 41

5.2 The overall audit plan 42

5.3 The detailed audit plan 44

Key words and phrases 45

Review questions 46

参考译文5：审计计划 47

6.1 Overview of error and fraud 50

Chapter 6 Error and fraud 50

6.2 Events which increase the risk of fraud of error 52

6.3 The application of error and fraud 54

Key words and phrases 56

Review questions 57

参考译文6：错误与舞弊 58

Chapter 7 Noncompliance with laws and regulations 63

7.1 Overview of noncompliance laws and regulations 63

7.2 Procedures when noncompliance is discovered 65

7.3 Reporting of the noncompliance 66

Key words and phrases 68

Review questions 68

参考译文7：违反法规行为 70

Chapter 8 Audit materiality 74

8.1 Overview of materiality 74

8.2 The relationship between materiality and audit risk 75

8.3 The application of materiality 76

Key words and phrases 78

Review questions 79

参考译文8:审计重要性 80

Chapter 9 Audit risk 84

9.1 The audit risk model 84

9.2 Use of the audit risk model 86

9.3 Application of the audit risk 89

Key words and phrases 90

Review questions 91

参考译文9：审计风险 92

Chapter 10 Internal control 97

10.1 The importance of internal control 97

10.2 The components of internal control and its inherent limitations 98

10.3 Understanding the accounting and internal control systems 99

10.4 Tests of control 100

Key words and phrases 103

Review questions 106

参考译文10：内部控制 107

11.1 The nature of audit evidence 112

Chapter 11 Audit evidence 112

11.2 The relationship of audit evidence and the audit report 113

11.3 The reliability of audit evidence 116

11.4 Procedures for obtaining audit evidence 117

Key words and phrases 119

Review questions 121

参考译文11：审计证据 122

12.1 Overview of audit sampling 128

Chapter 12 Audit sampling 128

12.2 Factors influencing sample size 129

12.3 Methods to select the sample 131

12.4 Sampling risk and non-sampling risk 132

Key words and phrases 134

Review questions 136

参考译文12：审计抽样 137

13.1 Contents of the working paper 142

Chapter 13 Audit working papers 142

13.2 Types of working papers 144

13.3 Custody and confidentiality of audit working paper 146

Key words and phrases 147

Review questions 148

参考译文13：审计工作底稿 149

Chapter 14 Auditing cash and cash equivalents 153

14.1 Audit objectives 153

14.2 Typical cash transactions and internal controls over cash 154

14.3 Substantive tests for cash 157

Key words and phrases 161

Review questions 162

参考译文14：现金与现金等价物审计 163

Chapter 15 Auditing revenue cycle and related accounts 169

15.1 Audit objectives 169

15.2 Internal control over sales 171

15.3 Substantive tests for sales 173

15.4 Substantive tests for accounts receivable 176

15.5 Special auditing considerations for notes and other receivables 180

Key words and phrases 181

Review questions 181

参考译文15：收入循环及其相关账户审计 183

Chapter 16 Auditing expenditure cycle and related accounts 192

16.1 Audit objectives 192

16.2 Internal control for the expenditure cycle 194

16.3 Substantive tests for the expenditure cycle 197

16.4 Substantive tests for purchases 199

Key words and phrases 201

Review questions 202

参考译文16：支出循环及其账户审计 203

Chapter 17 Auditing conversion cycle 210

17.1 Understanding the internal control for the conversion cycle 211

17.2 Substantive tests of the conversion cycle: inventory 216

17.3 Substantive tests of the conversion cycle: payroll 220

Review questions 221

Key words and phrases 221

参考译文17：生产循环审计 223

Chapter 18 Auditing financing and investing cycle 232

18.1 Understanding the internal control for the financing and investing cycle 233

18.2 Substantive tests of the financing and investing cycle 238

Key words and phrases 248

Review questions 248

参考译文18：筹资与投资循环设计 249

Chapter 19 Audit reporting 260

19.1 An overview of audit report 260

19.2 Contents and formats of audit report 261

19.3 Preparation of audit report 263

19.4 Examples of audit report 264

Key words and phrases 273

Review questions 275

参考译文19：审计报告 276

参考文献 276