计划审计工作

The concept of adequate planning in-cludes investigating a prospective clientbefore deciding whether to accept theengagement,obtaining an understanding ofthe client's business operations,and devel-oping an overall strategy to organize,coordinate,and schedule the activities ofthe audit staff.充分计划是指在决定是否接受业务委托之前对未来客户进行调查,了解客户的业务经营情况,以及制定一个总体审计策略来组织、协调和安排审计人员的工作。1.Obtaining clientsPublic accounting is a competitiveprofession,and …     

审计抽样

1. Comparison of statistical andnonstatistical samplingA sample is said to be nonstatistical(or judgmental) when the auditors esti-mate sampling risk by using professionaljudgment rather than by using statisticaltechniques. This is not to say thatnonstatistical samples are carelessly se-lected samples. Indeed, both nonstatisticaland statistical audit samples should beselected in a way that they may be ex-pected to allow the auditor to draw validinferences about the population. Inaddition, t…     

注册会计师的法律责任

1.The major legal concepts that relateto CPAs’ liability(1)NegligenceNegligence, also referred to as ordinaryor simple negligence, is violation of a legalduty to exercise a degree of care that anordinary prudent person would exerciseunder similar circumstances. For the CPA,negligence is failure to perform a duty inaccordance with applicable standards. Forpractical purposes, negligence may beviewed as “failure to exercise dueprofessional care”.1.涉及注册会计师责任的主要法律概念(1)过失过失…     

计算机环境下审计师对内部控制的考虑

1.Obtaining an understanding ofcomputerized internal controlSpecialized skills may be needed tounderstand internal control or to designeffective audit tests for clients with computersystems. Therefore, training and educationabout computer systems and controls are animportant part of the professionaldevelopment programs of many CPA firms.Some CPA firms have trained computerspecialists who act as consultants to thefirm's onter auditors on audits that involveparticularly complex computer system…     

审计概述

Dependable information is essential tothe very existence of our society. Reliableaccounting and financial reporting aid societyin allocating resources in an efficient manner.The contribution of the independent auditor isto provide credibility to information. Thecredibility added to the information by auditorsactually reduces the decision maker's risk. Tobe more precise,the auditors reduceinformation risk,which is the risk that thefinancial information used to make a decisionis materially misst…     

职业道德

A good starting point for consideringethics is to examine the context in whichmost ethical question arise-relationshipsamong people. The relationship between aCPA and a client offers a number ofinteresting challenges.思考道德问题的良好开端是考查大多数道德问题产生的环境，即人与人之间的关系。注册会计师与客户之间的关系提供了许多耐人寻味的问题。1.The need for professional ethics(1)Characteristics of public accountingA. Responsibility to serve the publicThe certified public accountant is areprese…     

库藏股制度评析

库藏股制度在美国、英国、德国和日本等国家已实施多年 ,它对证券市场的稳定、企业人才的延揽和剩余资金的有效利用都起到了积极的作用。但如果监管不力 ,它也会损害广大投资者和债权人的利益     

改进业绩评价系统正确评价企业的经营业绩

在业绩评价系统中逐步引进非财务指标，是正确评价企业经营业绩的需要。本介绍了种近期流行的，包含非财务指标的业绩评价系统，并从中获得几点启示。