《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。

阿尔文·A·阿伦斯（Alvin A．Arens）密歇根州立大学会计学院普华永道审计学教授．曾担任美国会计学会（AAA）主席、美国注册会计师协会（AICPA）审计准则委员会委员。曾获多项殊荣．包括AAA杰出教育家奖、AICPA杰出教育家奖、美国BetaAlpha Psi教授年度奖等。具有丰富的大学审计教学和注册会计师执业经验。

PART1 The Auditing Profession
1 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
2 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
3 Audit Reports Learning Objectives
Standard Unqualified Audit Report
Combined Reports on Financial Statements and Internal Control Over Financial Reporting Under Section 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
Auditors Decision Process for Audit Reports
Impact of E-Commerce on Audit Reporting
4 Professional Ethics Leamlng 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
5 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 Professions Response to Legal Liability
Protecting Individual CPAs from Legal Liability
PART2 The Audit Process
6 Audit Responsibilities and Objectives Learning Objectives
Objective of Conducting an Audit of Financial Statements
Managements Responsibilities
Auditors 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
7 Audit Evidence Learning Objectives
Nature of Evidence
Audit Evidence Decisions
Persuasiveness of Evidence
Types of Audit Evidence
Audit Documentation
8 Audit Planning and Analytical Procedures Learning Objectives
Planning
Accept Client and Perform Initial Audit Planning
Understand the Clients 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
9 Materlallty 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
……
PART3 Application of the Audit Process to the Sales and Collection Cycle
PART4 Application of the Audit Process to Other Cycles
PART5 Completing the Audit


  

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