审计学(一种系统的方法第9版英文版美国麦格劳-希尔教育出版公司工商管理最新教材)

威廉·梅西尔、斯蒂文·格洛弗、道格拉斯·普 拉维特编著的《审计学：一种系统的方法（第9版英 文版）》围绕重要性、审计风险和审计证据三个核心 概念，运用风险导向审计方法，系统阐述了这些概念 在每个主要业务循环和相关账户余额审计中的运用， 并在应用这些概念的过程中逐步建立审计判断。这种 巧妙的构思有助于读者轻松地抓住审计的核心问题。 每章末尾提供的关键词、复习题、选择题、思考题、 案例讨论等，对深入理解每章的知识大有裨益。 本书侧重审计师的决策过程，适合用作高等院校 审计专业的教材，也可用作注册会计师（CPA）、内 部审计师和政府审计师的专业入门教材。

Professor Douglas F.Prawitt is the Glen Ardis Professor of Accountancy at the Marriott School of Management, Brigham Young University. Professor Prawitt is a CPA in Utah. He holds a PhD from the University of Arizona, and BS and MAcc degrees from Brigham Young University. Professor Prawitt was awarded the Marriott School's Teaching Excellence and Outstanding Researcher awards in 1998 and 2000. He received the Merrill J. Bateman Student Choice Teaching Award in 2002, BYU's Wesley P. Lloyd Award for Distinction in Graduate Education in 2006,and the American Accounting Association's Deloitte/Wildman Award in 2013.He consults actively with international, regional, and local public accounting firms. Professor Steven M.Glover is the Mary & Ellis Professor and Director of the School of Accountancy at the Marriott School of Management, Brigham Young University. Professor Glover is a CPA in Utah and holds a PhD and BS from the University of Washington and an AA in Business from BYU - Idaho. He previously worked as an auditor for KPMG LLP and as a director in the national office of PwC LLP. Professor Glover has served on the audit committee of a nonprofit organization and has served on the board of advisors for technology companies and he actively consults with public companies and public accounting firms. He has also served as an expert witness. Professor Glover is a past President of the Auditing Section of the American Accounting Association and he has been on auditing-related task forces of the AICPA.Professor Glover is on the editorial boards of Auditing: A Journal of Practice & Theory,The Accounting Review, Current Issues in Auditing, and the review board of the AAA/CAQ Access to Audit Personnel Program. He has authored or coauthored over 30 articles and books primarily focused in the areas of auditor decision making, audit education,and audit practice. Most recently, together with Professor Doug Prawitt and KPMG,LLP, he co-authored an award-winning monograph designed to accelerate the professional judgment of auditors and auditing students, as well as a monograph on professional skepticism commissioned by the Standards Working Group of the GPPC, an international consortium of the six largest public accounting network firms. William E.Messier, Jr.holds the Kenneth and Tracy Knauss Endowed Chair in Accounting at the Department of Accounting, University of Nevada, Las Vegas.He is also a Professor II at the Department of Accounting, Auditing and Law at the Norwegian School of Economics. Professor Messier holds a B.B.A. from Siena College,an M.S. from Clarkson University, and an M.B.A. and D.B.A. from Indiana University. He is a CPA in Florida and has held faculty positions at the University of Florida (Price Waterhouse Professor) and Georgia State University (Deloitte & Touche Professor). Professor Messier was a visiting faculty member at SDA Bocconi in Milan and the University of Michigan. Professor Messier served as the Academic Member of the AICPA's Auditing Standards Board and as Chair of the AICPA's International Auditing Standards Subcommittee. He is a past editor of Auditing: A Journal of Practice & Theory and formerly President of the Auditing Section of the American AccountIng Association. Professor Messier was the recipient of the AICPA's Distinguished Achievement in Accounting Education Award (2012), AAA Auditing Section's Outstanding Educator Award (2009) and the Distinguished Service in Auditing Award (2008). In 2011, Professor Messier was awarded an honorary doctorate from the Norwegian School of Economics and Business Administration. He has also served as an expert witness in audit litigation cases.

第1部分 保证服务与财务报表审计导论 　第1章 保证服务与财务报表审计概述 　第2章 财务报表审计环境 第2部分 审计计划与基本审计概念 　第3章 审计计划、审计测试的类型与重要性 　第4章 风险评估 　第5章 审计证据与记录 第3部分 了解审计内部控制 　第6章 财务报表审计中的内部控制 　第7章 财务报告中的审计内部控制 第4部分 审计中使用的统计工具与非统计工具 　第8章 审计抽样：控制测试概述和应用 　第9章 审计抽样：账户余额实质性测试的应用 第5部分 审计业务循环 　第10章 收入循环审计 　第11章 购货循环审计 　第12章 人力资源管理循环审计 　第13章 存货管理循环审计 　第14章 投融资循环审计：预付费用、无形资产以及不动产、厂房和设备 　第15章 投融资循环审计：长期负债、股东权益和利润表账户 　第16章 投融资循环审计：现金与投资 第六篇 终结审计与报告责任 　第17章 终结审计 　第18章 对已审财务报表的报告