Auditing and Attestation 陈越　主编 上海交通大学出版社【无忧售后 放心购买】 pdf 在线 2025 epub 免费 书籍 下载

美国注册会计师考试（CPA）是全球的注册会计师资格考试之一。每年全球有几十万人报考。美国注册会计师考试由美国注册会计师协会（AICPA）主办，每年由NASBA（美国注册会计师国家考试中心）安排举办。近年来，越来越多的中国财经专业人士开始关注和参加美国注册会计师考试。高才（中国）培训致力研发首套美国CPA考试的双语教材，本书在内容上除了包括所有美国CPA考试大纲规定的审计学科的考试范围，更添加了许多中文背景注释、高才培训的提示和专业词汇表，弥补了中国学员阅读纯英文CPA培训教材所遇到的语言和文化差异障碍，并结合CPA考试审计法和美国审计法GAAS的差异做了系统的分析和比较以加深记忆和理解。

本书内容翔实，理论联系实际，突出案例教学，深入浅出，易懂易学，并对所有概念的相关考试要求逐一做了图案标识，提示了记忆技巧。适合所有美国CPA考生阅读。

STUDY UNIT ONE

　1.1 ATTEST ENGAGEMENTS(AT 101)

　1.2 AUDlT ENGAGEMENTS

　1.3 AUDIT PROGRAMS

　1.4 PILATIONS AND REVIEWS(AR l00)

　1.5 FINANCIAL FORECASTS AND PROJECTlONS(AT 301)

　1.6 REPORTING ON PRO FORMA FINANCIAL lNFORMATION(AT 401)

　1.7 ASSURANCE SERVlCES

　1.8 QUALITY CONTROL

STUDY UNIT TWO

　2.1 PRE—ENGAGEMENT ACCEPTANCE ACTlVITIES

　2.2 STEPS OF AN AUDIT

　2.3 PLANNlNG AND SUPERVISION(AU 311)

　2.4 UNDERSTANDING THE ENTITY’S BUSINESS(AU 311)

　2.5 ANALYTlCAL PROCEDURES(AU 329)

　2.6 OVERALL AUDIT STRATEGY AND AUDIT PLAN

　2.7 FINANCIAL STATEMENT ASSERTIONS

　2.8 AUDIT RISK AND MATERIALITY(AU 312)

　2.9 CONSIDERATtON OF FRAUD IN A FINANCIAL STATEMENT AUDfT

　2.10 ILLEGAL ACTS BY CLIENTS(AU 317)

　2.11 OBTAINfNG UNDERSTANDfNG OF THE ENTITY AND ITS ENVIRONMENT

　2.12 ASSESS RlSKS OF MISSTATMENT AND DESIGN FURTHER TEST PROCEDURES

STUDY UNIT THREE

　3.1 THE AUDITOR，S CONSIDERATION OF THE INTERNAL AUDIT FUNCTION(AU 322)

　3.2 USING THE WORK OF A SPECIALIST(AU 336)

　3.3 RELATED PARTIES(AU 334)

　3.4 ACCOUNTING ESTlMATES AND FAIR VALUES(AU 342 AND AU 328)

STUDY UNIT FOUR

　4.1 DEFINITION OF lNTERNAL CONTROL(AU 319)

　4.2 INTERNAL CONTROL PONENTS AND CONSIDERATIONS

　4.3 INTERNAL CONTROL FOR PUTER SYSTEMS

STUDY UNIT FIVE

　5.1 RESPONSIBlLITlES／ORGANIZATIONAL STRUCTURE

　5.2 SALES-RECEIVABLES FLOWCHART

　5.3 CASH RECEIPTS FLOWCHART

　5.4 CONTROLS IN A CASH SALE ENVlRONMENT

　5.5 OTHER SALES-RECElVABLES RELATED TRANSACTIONS

　5.6 TECHNOLOGY CONSlDERATIONS FOR THE SALES—RECElVABLES-CASH RECElPTS CYCLE

STUDY UNIT SIX

　6.1 RESPONSIBI LITIES／ORGAN JZATIONAL STRUCTURE

　6.2 PURCHASES-PAYABLES-CASH DlSBURSEMENTS MANUAL SYSTEM FLOWCHART

　6.3 TECHNOLOGY CONSIDERATlONS FOR THE PURCHASES-PAYABLES—CASH DlSBURSEMENTS CYCLE

　6.4 ELECTRONIC DATA JNTERCHANGE(EDl)

STUDY UNIT SEVEN

　7.1 RESPONSIBILITIES AND ORGANIZATIONAL STRUCTURE

　7.2 PAYROLL MANUAL SYSTEM FLOWCHART

　7.3 TECHNOLOGY CONSIDERATIONS FOR THE PAYROLL CYCLE

　7.4 OTHER CYCLES

STUDY UNIT EIGHT

　8.1 ASSESSING CONTROL RlSK(AU 319)

　8.2 EVlDENCE TO SUPPORT THE ASSESSED LEVEL OF CONTROL RISK(AU 319)

　8.3 CORRELATION OF CONTROL RlSK AND DETECTION RlSK

　8.4 ASSESSING CONTROL RISK IN A PUTER ENVlRONMENT

STUDY UNIT NINE

　9.1 MUNlCATION OF INTERNAL CONTROL RELATED MATTERS NOTED IN AN AUDlT(AU 325)

　9.2 MUNICATION WITH AUDIT MITTEES (AU 380)

　9.3 REPORTING ON AN ENTITY'S INTERNAL CONTROL UNDER THE SARBANES-OXLEY ACT OF 2002

　9.4 SERVICE ORGANIZATIONS (AU 324)

STUDY UNIT TEN

　10.1 NATURE, PETENCE, AND SUFFICIENCY (AU326)

　10.2 THE CONFIRMATION PROCESS (AU 330)

　10.3 AUDIT DOCUMENTATION (AU 339)

　10.4 THE PUTER AS AN AUDIT TOOL

STUDY UNIT ELEVEN

　11.1 SUBSTANTIVE TESTING OF SALES AND RECEIVABLES

　11.2 SUBSTANTIVE TESTING OF CASH

STUDY UNIT TWELVE

　12.1 SUBSTANTIVE TESTING OF ACCOUNTS PAYABLE AND PURCHASES

　12.2 SUBSTANTIVE TESTING OF INVENTORY

STUDY UNIT THIRTEEN

　13.1 SUBSTANTIVE TESTING OF PROPERTY, PLANT, AND EQUIPMENT

　13.2 SUBSTANTIVE TESTING OF INVESTMENTS (AU 332)

　13.3 SUBSTANTIVE TESTING OF LONG-TERM DEBT　

　13.4 SUBSTANTIVE TESTING OF EQUITY

　13.5 SUBSTANTIVE TESTING OF PAYROLL

STUDY UNIT FOURTEEN

　14.1 SUBSTANTIVE TESTS PRIOR TO THE BALANCE SHEET DATE (AU 313)

　14.2 INQUIRY OF A CLIENT'S LAWYER CONCERNING LITIGATION, CLAIMS,　

AND ASSESSMENTS (AU 337)

　14.3 SUBSEQUENT EVENTS (AU 560)

　14.4 SUBSEQUENT DISCOVERY OF FACTS EXISTING AT THE DATE OF THE AUDITOR'S REPORT (AU 561)

　14.5 MANAGEMENT REPRESENTATIONS (AU 333)

　14.6 AUDITOR'S CONSIDERATION OF AN ENTITY'S ABILITY TO CONTINUE AS A GOING CONCERN (AU 341)

　14.7 CONSIDERATION OF OMITTED PROCEDURES AFTER THE REPORT DATE (AU 390)

STUDY UNIT FIFTEEN

　15.1 SAMPLING FUNDAMENTALS (AU 350)

　15.2 STATISTICAL SAMPLING IN TESTS OF CONTROLS (ATTRIBUTE SAMPLING)

　15.3 CLASSICAL VARIABLES SAMPLING

　15.4 PROBABILITY-PROPORTIONAL-TO-SIZE (PPS) OR DOLLAR-UNIT SAMPLING (DUS)

STUDY UNIT SIXTEEN

　16.1 GAAS-THE REPORTING STANDARDS

　16.2 THE AUDITOR'S STANDARD REPORT (AU 508)

　16.3 ADDRESSING AND DATING THE REPORT (AU 508 AND AU 530)

　16.4 QUALIFIED OPINIONS (AU 508)

　16.5 ADVERSE OPINIONS (AU 508)

　16.6 DISCLAIMERS OF OPINION (AU 508)

STUDY UNIT SEVENTEEN

　17.1 PART OF AUDIT PERFORMED BY OTHER INDEPENDENT AUDITOR(AU 543 AND AU508)

　17.2 CONSISTENCY OF APPLICATION OF GAAP (AU 420)

　17.3 UNCERTAINTIES AND GOING CONCERN (AU 508 AND AU 314)

　17.4 PARATIVE FINANCIAL STATEMENTS (AU 508)

　17.5 EMPHASF A MATTER (AU 508)

STUDY UNIT EIGHTEEN

　18.1 PILATION

　18.2 REVIEW

　18.3 OTHER CONSIDERATIONS

　18.4 USES OF SPECIAL REPORTS (AU 623.01-.04)

　18.5 FINANCIAL STATEMENTS PREPARED IN CONFORMITY WITH AN OTHER BASF ACCOUNTING (OCBOA) (AU 623.05-.10)

　18.6 SPECIFIED ELEMENTS, ACCOUNTS, OR ITEMS OF A FINANCIAL STATEMENT(AU 623.11 -.1 S)

　18.7 OTHER PRESENTATIONS (AU 623.19-.30)

STUDY UNIT NINETEEN

　19.1 INTERIM FINANCIAL INFORMATION (AN 722)

　19.2 LETTERS FOR UNDERWRITERS AND CERTAIN OTHER REQUESTING PARTIES (AU 634)

　19.3 FILINGS UNDER FEDERAL SECURITIES STATUTES (AU 711)

　19.4 OTHER INFORMATION IN DOCUMENTS CONTAINING AUDITED FINANCIAL STATEMENTS (AU 550)

　19.5 REQUIRED SUPPLEMENTARY INFORMATION (RSI) (AU 558)

　19.6 REPORTING ON INFORMATION ACPANYING THE BASIC FINANCIAL STATEMENTS IN AUDITOR-SUBMITTED DOCUMENTS (AU 551)

　19.7 REPORTING ON CONDENSED FINANCIAL STATEMENTS AND SELECTED FINANCIAL DATA (AU 552)

　19.8 REPORTING ON FINANCIAL STATEMENTS PREPARED FOR USE IN OTHER COUNTRIES (AU 534)

　19.9 REPORTS ON THE APPLICATION OF ACCOUNTING PRINCIPLES (AU 625)

　19.10 PLIANCE ATTESTATION (AT 601)

　19.11 ENGAGEMENTS TO APPLY AGREED-UPON PROCEDURES (AT 201)

STUDY UNIT TWENTY

　20.1 OVERVIEW

　20.2 AUDITS IN ACCORDANCE WITH AU 801, PLIANCE AUDITING CONSIDERATIONS IN AUDITS OF GOVERNMENTAL ENTITLES AND RECIPIENTS OF GOVERNMENTAL FINANCIAL ASSISTANCE

　20.3 ADDITIONAL GOVERNMENT AUDITING STANDARDS

　20.4 FEDERAL AUDIT REQUIREMENTS AND THE SINGLE AUDIT ACT

Glossary

陈越，Johnny Y．Chen，高才（中国）培洲总裁兼首席培训师。 陈越先生目前是IMA协会亚裔董事，曾担任美国多家公司高级财务分析师，取得多项财会类CPA、CMA，CFM，CIA，AIA，LIFA证书，同时有着丰富的授课经验。 美国管理会计师协会董事会董事 （Institut

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