《审计学：一种整合方法》是美国最经典的现代审计学教材之一，该书由于首次提出并倡导“交易循环审计”的思想而备受审计理论界、教育界和实务界的推崇。这本最新修订的第12版突出了以下特点：(1)将新的风险评估准则及与公司治理负责人沟通的准则覆盖全书的各个方面；(2)将美国《萨班斯一奥克斯利法案》中第404分部和公众公司会计监督委员会第2号审计准则的基本要求贯穿全书；(3)继续贯彻“交易循环审计”的思想；(4)注重舞弊审计在当代审计学中的地位与作用，反映最新的舞弊审计技术发展；(5)继续强调审计中最基本的概念在于，审计人员

《审计学：一种整合方法》是美国最经典的现代审计学教材之一，被公认为系统学习和全面掌握现代西方特别是美国审计理论和实务的最佳图书，被全球多所著名大学采用。该书由于首次提出并倡导“交易循环审计”的思想而备受审计理论界、教育界和实务界的推崇。在中国，该书曾受到我国已故著名会计学家杨时展先生的高度重视、推介和运用，并组织了最初的引介和翻译工作。

第12版突出了以下特点：(1)将新的风险评估准则及与公司治理负责人沟通的准则覆盖全书的各个方面；(2)将美国《萨班斯一奥克斯利法案》中第404分部和公众公司会计监督委员会第2号审计准则的基本要求贯穿全书；(3)继续贯彻“交易循环审计”的思想；(4)注重舞弊审计在当代审计学中的地位与作用，反映最新的舞弊审计技术发展；(5)继续强调审计中最基本的概念在于，审计人员在考察某个特定审计环境时需要搜集的证据的性质和数量：(6)对属于非传统审计业务内容的其他鉴证业务，也给予了足够的重视。

本书适合会计学高年级本科生、研究生、MBA、MPAcc以及有兴趣的教师、研究人员使用或参考。中国人民大学出版社同时配套出版了该书的中文翻译版。

PART 1  The Auditing Profession

 The Demand for Audit and Other Assurance Services

 Learning Objectives

 Nature of Auditing

 Distinction Between Auditing and Accounting

 Economic Demand for Auditing

 Assurance Services

 Types of Audits

 Types of Auditors

 Certified Public Accountant

 The CPA Profession

 Learning Objectives _

 Certified Public Accounting Firms

 Activities of CPA Firms

 Structure of CPA Firms

 Sarbanes-Oxley Act and Public Company Accounting Oversight Board

 Securities and Exchange Commission

 American Institute of Certified Public Accountants (AICPA)

 Generally Accepted Auditing Standards

 Statements on Auditing Standards

 International Standards on Auditing

 Quality Control

 Audit Reports

 Learning Objectives

 Standard Unqualified Audit Report

 Combined Reports on Financial Statements and Internal Control Over Financial Reporting Under Section 404 of the Sarbanes-Oxley Act

 Unqualified Audit Report with Explanatory Paragraph or Modified Wording

 Departures from an Unqualified Audit Report

 Materiality

 Discussion of Conditions Requiring a Departure

 Auditor's Decision Process for Audit Reports

 Impact of E-Commerce on Audit Reporting

 Professional Ethics

 Learning Objectives

 What Are Ethics?

 Ethical Dilemmas

 Special Need for Ethical Conduct in Professions

 Code of Professional Conduct

 Independence

 Independence Rule of Conduct and Interpretations

 Other Rules of Conduct

 Enforcement

 Legal Liability

 Learning Objectives

 Changed Legal Environment

 Distinguishing Business Failure, Audit Failure, and Audit Risk

 Legal Concepts Affecting Liability

 Liability to Clients

 Liability to Third Parties Under Common Law

 Civil Liability Under the Federal Securities Laws

 Criminal Liability

 The Profession's Response to Legal Liability

 Protecting Individual CPAs from Legal Liability

PART 2 The Audit Process

 Audit Responsibilities end Objectives

 Learning Objectives

 Objective of Conducting an Audit of Financial Statements

 Management's Responsibilities

 Auditor's Responsibilities

 Financial Statement Cycles

 Setting Audit Objectives

 Management Assertions

 Transaction-Related Audit Objectives

 Balance-Related Audit Objectives

 Presentation and Disclosure-Related Audit Objectives

 How Audit Objectives Are Met

 Audit Evidence

 Learning Objectives

 Nature of Evidence

 Audit Evidence Decisions

 Persuasiveness of Evidence

 Types of Audit Evidence

 Audit Documentation

 Audit Planning and Analytical Procedures

 Learning Objectives

 Planning

 Accept Client and Perform Initial Audit Planning

 Understand the Client's Business and Industry

 Assess Client Business Risk

 Perform Preliminary Analytical Procedures

 Summary of the Parts of Audit Planning

 Analytical Procedures

 Five Types of Analytical Procedures

 Common Financial Ratios

 Muteriality and Risk

 Learning Objectives

 Materiality

 Set Preliminary Judgment about Materiality

 Allocate Preliminary Judgment about Materiality to Segments(Tolerable Misstatement)

 Estimate Misstatement and Compare with Preliminary Judgment

 Risk

 Types of Risks

 Assessing Acceptable Audit Risk

 Assessing Inherent Risk

 Relationship of Risks to Evidence and Factors Influencing Risks

 Evaluating Results

 Section 404 Audits of internal Control and Control Risk

 Learning Objectives

 Internal Control Objectives

 Management and Auditor Responsibilities for Internal Control

 COSO Components of Internal Control

 Obtain and Document Understanding of Internal Control

 Assess Control Risk

 Tests of Controls

 Decide Planned Detection Risk and Design Substantive Tests

 Section 404 Reporting on Internal Control

 Evaluating, Reporting, and Testing Internal Control for Nonpublic Companies

 Overall Audit Plan and Audit Program

 Learning Objectives

 Types of Tests

 Selecting Which Types of Tests to Perform

 Impact of Information Technology on Audit Testing

 Evidence Mix

 Design of the Audit Program

PART 3 Application of the Audit Process to the Sales and Collection Cycle

 Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions

 Learning Objectives

 Accounts and Classes of Transactions in the Sales and Collection Cycle

 Business Functions in the Cycle and Related Documents and Records

 Methodology for Designing Tests of Controls and Substantive Tests of Transactions for Sales

 Sales Returns and Allowances

 Methodology for Designing Tests of Controls and Substantive Tests of Transactions for Cash Receipts

 Audit Tests for the Write-off of Uncollectible Accounts

 Additional Internal Controls over Account Balances and Presentation and Disclosure ,

 Effect of Results of Tests of Controls and Substantive Tests of Transactions

 Audit Sampling for Tests of Controls and Substantive Tests of Transactions

 Learning Objectives

 Representative Samples

 Statistical Versus Nonstatistical Sampling and Probabilistic Versus Nonprobabilistic Sample Selection

 Nonprobabilistic Sample Selection Methods

 Probabilistic Sample Selection Methods

 Sampling for Exception Rates

 Application of Nonstatistical Audit Sampling

 Statistical Audit Sampling

 Sampling Distribution

 Application of Attributes Sampling

 Completing the Tests in the Sales and Collection Cycle: Accounts Receivable

 Learning Objectives

 Methodology for Designing Tests of Details of Balances

 Designing Tests of Details of Balances

 Confirmation of Accounts Receivable

 Developing Tests of Details Audit Program

PART 4 Application of the Audit Process to Other Cycles

 Audit of the Payroll and Personnel Cycle

 Learning Objectives

 Accounts and Transactions in the Payroll and Personnel Cycle

 Business Functions in the Cycle and Related Documents and Records

 Methodology for Designing Tests of Controls and Substantive Tests of Transactions

 Methodology for Designing Tests of Details of Balances

 Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable

 Learning Objectives

 Accounts and Classes of Transactions in the Acquisition and Payment Cycle

 Business Functions in the Cycle and Related Documents and Records

 How E-Commerce Affects the Acquisition and Payment Cycle

 Methodology for Designing Tests of Controls and Substantive Tests of Transactions

 Methodology for Designing Tests of Details of Balances for Accounts Payable

 Audit of the Inventory and Warehousing Cycle

 Learning Objectives

 Business Functions in the Cycle and Related Documents and Records

 How E-Commerce Affects Inventory Management

 Parts of the Audit of Inventory

 Audit of Cost Accounting

 Analytical Procedures

 Methodology for Designing Tests of Details of Balances

 Physical Observation of Inventory

 Audit of Pricing and Compilation

 Integration of the Tests

 Audit of the Capital Acquisition and Repayment Cycle

 Leamlng Objectives

 Accounts in the Cycle

 Notes Payable

 Owners' Equity

 Audit of Cash Balances

 Learning Objectives

 Cash in the Bank and Transaction Cycles

 Types of Cash Accounts

 Audit of the General Cash Account

 Fraud-Oriented Procedures

 Audit of the Imprest Payroll Bank Account

 Audit of Imprest Petty Cash

PART 5 Completing the Audit

 Completing the Audit

 Learning Objectives

 Perform Additional Tests for Presentation and Disclosure

 Review for Contingent Liabilities and Commitments

 Review for Subsequent Events

 Final Evidence Accumulation

 Evaluate Results

 Issue the Audit Report

 Communicate with the Audit Committee and Management

 Subsequent Discovery of Facts

 Appendix:Hillsburg Hardware Company 2007 Annual Report