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堵微子 编
出版社: 上海财经大学出版社 ISBN:9787564229801 版次:1 商品编码:12335281 包装:平装 丛书名: 财会专业英语系列教材 开本:16开 出版时间:2018-03-01 用纸:胶版纸 页数:217 字数:300000 正文语种:中文,英文
《审计英语(双语版)》为英汉双语版,既可作为高等院校财会专业的教材,也可供实务人员参考。
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
Key words,phrases,and special terms
Multiple-choice Questions
Exercise
Case
CHAPTER 6 Audit Evidence and Working Papers
6.1 Audit Evidence
6.2 Working Papers
Extending Your Knouwledge-Terms Used In Audit Procedures
Key words,phrases,and special terms
Multiple-choice Questions
Exercise
Case
CHAPTER 7 Internal Control
7.1 Internal Control
7.2 Management and Auditor Responsibility for Internal Control
7.3 COSO Components of Internal Control
Extending Your Knowledge-Example Section 404 Management Report on
Control over Financial Reporting
Key words,phrases,and special terms
Multiple-choice Questions
Exercise
Case
CHAPTER 8 Audit Reports
8.1 Standard Unqualified Audit Report
8.2 Unqualified Audit Report with Explanatory Paragraph or Modified Wording
8.3 Departures from an Unqualified Audit Report
Ectending Your Knowledge-International Accounting and Auditing Standards
Key words,phrases,and special terms
Multiple-choice Questions
Exercise
Case
本教材正是在我国高等教育体制改革和推进应用型本科院校建设的背景下酝酿而成的,并作为高等院校双语版“会计专业英语系列教材”之一,可供应用型本科院校审计、会计专业选用。
本教材具有以下特点:
1.体系完整、结构合理、系统性强
教材体系完整、结构合理,全面概括了审计中的基本理论与主要实务内容,具有系统性、连续性、完整性的特点。
2.通俗易懂、深入浅出、适用面广
教材采用英汉对照的双语格式,是适应全面推行教育国际化的需要,也是走向英语化教学模式的过渡。教材基本素材选自英语原版教材,但表述形式力求符合中国人的思维习惯、价值观念及文化特征,深入浅出,通俗易懂,以适应不同层面学生的学习,既适合审计本科学生.专科学生,也适合其他专业学生的选修、自学之用。
3.内容充实、习题丰富、难易适中
教材内容充实完整,英文习题丰富齐全,难度适中,供学生课后复习、练习之用,以方便教师教和学生学,有助于提高学生的英语阅读及理解能力,启发学生的思路、开拓视野。同时,也是逐渐引进国际化案例教学模式的过渡形式。
审计英语(双语版) 电子书 下载 mobi epub pdf txt
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审计英语(双语版) pdf epub mobi txt 电子书 下载 2022
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☆☆☆☆☆
||
堵微子 编
出版社: 上海财经大学出版社 ISBN:9787564229801 版次:1 商品编码:12335281 包装:平装 丛书名: 财会专业英语系列教材 开本:16开 出版时间:2018-03-01 用纸:胶版纸 页数:217 字数:300000 正文语种:中文,英文
内容简介
《审计英语(双语版)》全面阐述了审计的基本原理与方法。内容包括审计概述、财务报表、道德准则、审计标准、审计计划、审计工作底稿、内部控制、审计报告等八大部分。《审计英语(双语版)》为英汉双语版,既可作为高等院校财会专业的教材,也可供实务人员参考。
内页插图
目录
CHAIPTER 1 Introduction-An Overview of Auditing1.1 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
Key words,phrases,and special terms
Multiple-choice Questions
Exercise
Case
CHAPTER 6 Audit Evidence and Working Papers
6.1 Audit Evidence
6.2 Working Papers
Extending Your Knouwledge-Terms Used In Audit Procedures
Key words,phrases,and special terms
Multiple-choice Questions
Exercise
Case
CHAPTER 7 Internal Control
7.1 Internal Control
7.2 Management and Auditor Responsibility for Internal Control
7.3 COSO Components of Internal Control
Extending Your Knowledge-Example Section 404 Management Report on
Control over Financial Reporting
Key words,phrases,and special terms
Multiple-choice Questions
Exercise
Case
CHAPTER 8 Audit Reports
8.1 Standard Unqualified Audit Report
8.2 Unqualified Audit Report with Explanatory Paragraph or Modified Wording
8.3 Departures from an Unqualified Audit Report
Ectending Your Knowledge-International Accounting and Auditing Standards
Key words,phrases,and special terms
Multiple-choice Questions
Exercise
Case
前言/序言
在世界经济走向一体化之际,中国的教育市场尤其是高等会计教育也同样面临着严峻的挑战。这种挑战最直接的表现是对我国会计人才素质的考验。随着中国市场的不断开放,大量的外国企业、财务与会计公司涌入我国,以及国内公司走出国门,需要一大批具有国际社会文化知识、懂外语、熟悉国际法和商务惯例的高级财务人才。因此,如何培养具有良好外语能力和知识结构的应用型国际化财务、会计及审计人才是我国高等院校财会教育所面临的一个紧迫课题。本教材正是在我国高等教育体制改革和推进应用型本科院校建设的背景下酝酿而成的,并作为高等院校双语版“会计专业英语系列教材”之一,可供应用型本科院校审计、会计专业选用。
本教材具有以下特点:
1.体系完整、结构合理、系统性强
教材体系完整、结构合理,全面概括了审计中的基本理论与主要实务内容,具有系统性、连续性、完整性的特点。
2.通俗易懂、深入浅出、适用面广
教材采用英汉对照的双语格式,是适应全面推行教育国际化的需要,也是走向英语化教学模式的过渡。教材基本素材选自英语原版教材,但表述形式力求符合中国人的思维习惯、价值观念及文化特征,深入浅出,通俗易懂,以适应不同层面学生的学习,既适合审计本科学生.专科学生,也适合其他专业学生的选修、自学之用。
3.内容充实、习题丰富、难易适中
教材内容充实完整,英文习题丰富齐全,难度适中,供学生课后复习、练习之用,以方便教师教和学生学,有助于提高学生的英语阅读及理解能力,启发学生的思路、开拓视野。同时,也是逐渐引进国际化案例教学模式的过渡形式。
审计英语(双语版) 电子书 下载 mobi epub pdf txt
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