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出版社:上海財大
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ISBN:9787564229801
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作者:編者:堵微子
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頁數:217
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出版日期:2018-03-01
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印刷日期:2018-03-01
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包裝:平裝
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開本:16開
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版次:1
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印次:1
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字數:300千字
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由堵微子主編的《審計英語(雙語版財會專業英 語繫列教材)》全面闡述了審計的基本原理與方法。 內容包括審計概述、財務報表、道德準則、審計標準 、審計計劃、審計工作底稿、內部控制、審計報告等 八大部分。本書為英漢雙語版,既可作為高等院校財 會專業的教材,也可供實務人員參考。
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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
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