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內(nèi)容簡(jiǎn)介:　　《審計(jì)英語（雙語版）》全面闡述了審計(jì)的基本原理與方法。內(nèi)容包括審計(jì)概述、財(cái)務(wù)報(bào)表、道德準(zhǔn)則、審計(jì)標(biāo)準(zhǔn)、審計(jì)計(jì)劃、審計(jì)工作底稿、內(nèi)部控制、審計(jì)報(bào)告等八大部分。
　　《審計(jì)英語（雙語版）》為英漢雙語版，既可作為高等院校財(cái)會(huì)專業(yè)的教材，也可供實(shí)務(wù)人員參考。

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目錄:CHAIPTER 1 Introduction-An Overview of Auditing
1．1 Nature of Auditing
1．2 Distinction between Auditing and Accounting
1．3 Diferentiating Assurance，Atestation and Auditing
1．4 Types of Audit
1．5 Types of Auditons
Etending Your Knowledge-Certified Public Accountant
Key words，phrases，and special terms
Multiple-choice Questions
Exercise
Case

CHAPTER 2 Financial Statements
2．1 Balance Sheet
2．2 Income Statement
2．3 Retained Earnings Statement
2．4 The Statement of Cash Flows
2．5 How Financial Statements Tie Together
2．6 An Illustration of Preparing Financial Statements
Etending Your Knouledge-Combined Statement of licome and Retained Earming
Key twords，phrases，and special terms
Multiple-choice Questions
Exercise
Case

CHAPTER 3 Professional Ethics
3．1 Ethical Dilemmas & How to Resolve It
3．2 Codes of Professional Conduct
Extending Your Knowledge-Litigation between CPA Firm and Client
Key words，phrases，and special terms
Multiple-choice Questions
Exercise
Case

CHAPTER 4 Auditing Standards
4．1 International and U．S．Auditing Standards
4．2 GAAS
4．3 Quality Control
Extending Your Knowledge-The A．SB Launched Its Clarity Project
Key words，phrases，and special terms
Multiple-choice Questions
Exercise
Case

CHAPTER 5 Planning the Audit
5．1 Auidt Planning
5．2 Accept Client and Perform Initial Audit Planning
5．3 Understand the Client's Business and Industry
5．4 Assess Client Business Risk
5．5 Perform Preliminary Analytical Procedures
5．6 Set Materiality and Assess Acceptable Audit Risk and Inherent Risk
5．7 Gathering Information to Asess Fraud Risks
5．8 Developing Overall Audit Plan and Audit Program
Extending Your Knouledge-Common Financial Ratios
Key words，phrases，and special terms
Multiple-choice Questions
Exercise
Case

CHAPTER 6 Audit Evidence and Working Papers
6．1 Audit Evidence
6．2 Working Papers
Extending Your Knouwledge-Terms Used In Audit Procedures
Key words，phrases，and special terms
Multiple-choice Questions
Exercise
Case

CHAPTER 7 Internal Control
7．1 Internal Control
7．2 Management and Auditor Responsibility for Internal Control
7．3 COSO Components of Internal Control
Extending Your Knowledge-Example Section 404 Management Report on
Control over Financial Reporting
Key words，phrases，and special terms
Multiple-choice Questions
Exercise
Case

CHAPTER 8 Audit Reports
8．1 Standard Unqualified Audit Report
8．2 Unqualified Audit Report with Explanatory Paragraph or Modified Wording
8．3 Departures from an Unqualified Audit Report
Ectending Your Knowledge-International Accounting and Auditing Standards
Key words，phrases，and special terms
Multiple-choice Questions
Exercise
Case