发帖
雷达卡
1.现在第十四版的中文教材中的课后习题只是采用了英文版的部分习题而已，大家看看课后习题的编号便知。上传的资料是第十四版英文版的答案，因此大家看的时候需要对照题目编号去找。
2.两个附件只是不同格式而已，大家自己选择，千万不要重复下载！
3.贴上封面大家自己看吧
|
Auditingand
Assurance Services
FourteenthEdition
Alvin A. Arens
Randal J. Elder
Mark S. Beasley
PrenticeHall
Boston Columbus Indianapolis NewYork San Francisco Upper Saddle River
Amsterdam Cape Town Dubai London Madrid Milan Munich Paris Montreal Toronto
Delhi Mexico City Sao Paulo Sydney Hong Kong Seoul Singapore Taipei Tokyo
This work is protected by United States copyright laws andis provided solely for the use of instructors in teaching their courses andassessing student learning. Dissemination or sale of any part of this work (including on the WorldWide Web) will destroy the integrity of the work and is not permitted. The work and materials from it should neverbe made available to students except by instructors using the accompanying textin their classes. All recipients ofthis work are expected to abide by these restrictions and to honor the intendedpedagogical purposes and the needs of other instructors who rely on thesematerials.
VP, EditorialDirector: SallyYagan
Executive Editor: Stephanie Wall
Editorial Project Manager: Christina Rumbaugh
Production Project Manager: Carol O’Rourke
Senior Operations Specialist: Diane Peirano
Printer/Binder: Offset Paperback Manufacturers
Copyright © 2012, 2010, 2008, 2006, 2005 PearsonEducation, Inc., publishing as Prentice Hall, One Lake Street, Upper SaddleRiver, New Jersey 07458. All rights reserved. Manufactured in the United States ofAmerica. This publication is protected by Copyright, and permission should beobtained from the publisher prior to any prohibited reproduction, storage in aretrieval system, or transmission in any form or by any means, electronic,mechanical, photocopying, recording, or likewise. To obtain permission(s) touse material from this work, please submit a written request to PearsonEducation, Inc., Permissions Department, One Lake Street, Upper Saddle River,New Jersey 07458.
Manyof the designations by manufacturers and seller to distinguish their productsare claimed as trademarks. Where those designations appear in this book, andthe publisher was aware of a trademark claim, the designations have beenprinted in initial caps or all caps.
 |
| 10 9 8 7 6 5 4 3 2 1
ISBN-13: 978-0-13-257607-9 ISBN-10: 0-13-257607-4 |
CONTENTS
I. THE AUDITING PROFESSION
1 TheDemand for Audit and Other Assurance Services.................. 1-1
2 TheCPA Profession............................................................. 2-1
3 AuditReports...................................................................... 3-1
4 ProfessionalEthics............................................................... 4-1
5 LegalLiability...................................................................... 5-1
II. THE AUDIT PROCESS
6 AuditResponsibilities and Objectives........................................ 6-1
7 AuditEvidence.................................................................... 7-1
8 AuditPlanning and Analytical Procedures.................................. 8-1
9 Materialityand Risk.............................................................. 9-1
10 Section404 Audits of Internal Control and Control Risk................. 10-1
11 FraudAuditing..................................................................... 11-1
12 TheImpact of Information Technology on the Audit Process.......... 12-1
13 OverallAudit Plan and Audit Program....................................... 13-1
III. APPLICATION OF THE AUDIT PROCESS TO THE SALESAND COLLECTION CYCLE
14 Auditof the Sales and Collection Cycle: Tests of Controls
and Substantive Tests ofTransactions...................................... 14-1
15 AuditingSampling for Tests of Controls
and Substantive Tests ofTransactions...................................... 15-1
16 Completingthe Tests in the Sales and Collection Cycle:
Accounts Receivable............................................................ 16-1
17 AuditSampling for Tests of Details of Balances........................... 17-1
IV. APPLICATION OF THE AUDIT PROCESS TO OTHERCYCLES
18 Auditof the Acquisition and Payment Cycle:
Tests of Controls,Substantive Tests of Transactions,
and Accounts Payable........................................................... 18-1
19 Completingthe Tests in the Acquisition and Payment Cycle:
Verification of SelectedAccounts............................................. 19-1
20 Auditof the Payroll and Personnel Cycle................................... 20-1
21 Auditof the Inventory and Warehousing Cycle............................ 21-1
22 Auditof the Capital Acquisition and Repayment Cycle.................. 22-1
23 Auditof Cash Balances......................................................... 23-1
V. COMPLETING THE AUDIT
24 Completingthe Audit............................................................. 24-1
VI. OTHER ASSURANCE AND NONASSURANCE SERVICES
25 OtherAssurance Services...................................................... 25-1
26 Internaland Governmental Financial Auditing
and Operational Auditing........................................................ 26-1
附件在此
0132576074_SM-149363.zip
(3.82 MB, 需要: 2 个论坛币)
本附件包括：- AEB14_SM_all_v3.pdf
0132576074_SMword-149364.zip
(4.89 MB, 需要: 2 个论坛币)
本附件包括：- AEB14_SM_aFM_v2.doc
- AEB14_SM_CH01_v1.doc
- AEB14_SM_CH02_v1.doc
- AEB14_SM_CH03_v1.doc
- AEB14_SM_CH04_v1.doc
- AEB14_SM_CH06_v1.doc
- AEB14_SM_CH07_v2.doc
- AEB14_SM_CH08_v4.doc
- AEB14_SM_CH09_v1.doc
- AEB14_SM_CH10_v2.doc
- AEB14_SM_CH11_v1.doc
- AEB14_SM_CH12_v1.doc
- AEB14_SM_CH13_v2.doc
- AEB14_SM_CH14_v1.doc
- AEB14_SM_CH15_v2.doc
- AEB14_SM_CH16_v1.doc
- AEB14_SM_CH17_v2.doc
- AEB14_SM_CH18_v2.doc
- AEB14_SM_CH19_v1.doc
- AEB14_SM_CH20_v1.doc
- AEB14_SM_CH21_v3.doc
- AEB14_SM_CH22_v1.doc
- AEB14_SM_CH24_v1.doc
- AEB14_SM_CH25_v2.doc
- AEB14_SM_CH26_v1.doc
- AEB14_SM_CH05_v3.doc
- AEB14_SM_CH23_v2.doc
京公网安备 11010802022788号
