數位審計抽樣與評估 (Auditing Sampling) 應用實例演練(附試用教育版軟體90天使用權＋教學演練資料) (1版)

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【簡介】 　　◎以抽樣與評估為主題，運用JCAATs實務案例上機演練，讓審計更完整。 　　在數位化時代，審計從業人員必須掌握前沿的AI智能稽核技術，以提升自動化效能並降低偵查風險。國際審計準則（ISA）提高了會計師的責任，要求更高的審計品質，智能資料分析技術已成為不可或缺的工具。JCAATs 為Python-Based AI新世代的通用稽核軟體，以AICPA美國會計師公會推薦之Python 軟體開發，遵循 ISA 530: Audit sampling (統計抽樣)規範提供多種數位審計抽樣方法，增強全面當代數位審計抽樣的作業流程，除了隨機抽樣、分層抽樣外，並提供控制測試常用之屬性抽樣與評估及證實測試常用之元單位抽樣與評估等功能，讓審計抽樣更完整。 　　本講義以「數位審計抽樣與評估」為主題，提供完整實例上機演練資料，由國際專業稽核實務顧問群精心編寫，經國際電腦稽核教育協會（ICAEA）認證，透過實務案例上機演練方式，帶領學員有效學習符合審計準則的數位化技術與方法，熟悉各種抽樣技術進行樣本抽選、結果查驗並進行查核結果評估，以簡易且友善使用介面，讓會計師與審計人員快速進入智能數位審計時代，學員可透過申請獲得JCAATs AI審計軟體試用教育版90天使用權，無論是會計師、審計人員、內部稽核還是大專院校的師生，本書皆是提升審計品質的必備工具，期待您的參與與交流。 【目錄】 1.數位審計抽樣理論與實務應用 2.JCAATs AI審計軟體全面當代數位審計抽樣流程與指令實習 3.單元一：屬性抽樣(控制測試) 4.屬性抽樣目的及實務應用、決定樣本量大小因素與計算說明 5.實務案例上機演練一：屬性抽樣樣本量計算練習 (以優惠券控制有效性抽核為例) 6.實務案例上機演練二：屬性抽樣Audit Sampling選樣與查驗 (以應付帳款立帳控制有效性查核為例) 7.實務案例上機演練三：屬性抽樣-抽核結果評估 8.單元二:元單位抽樣(證實測試) 9.元單位抽樣目的及實務應用、決定樣本量大小因素與計算說明 10.實務案例上機演練四：元單位抽樣樣本量計算練習 11.實務案例上機演練五：元單位抽樣-抽樣與查驗 (以應收帳款帳面餘額正確性查核為例) 12.實務案例上機演練六：元單位抽樣-查核結果評估 13.單元三:隨機抽樣與分層抽樣 14.實務案例上機演練七：隨機抽樣-以應付發票正確性查核為例 15.實務案例上機演練八：分層抽樣-以應付發票正確性查核為例 16.審計抽樣機器人(Audit Robotics)實例應用

Auditing and Assurance Services: An Integrated Approach(GE) (18版)

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Auditing and Assurance Services: An Integrated Approach, the definitive introductory text on auditing, focuses on the auditor’s decision-making process—whether during a financial statement audit or during an integrated audit of both financial statements and internal control over financial reporting. Comprehensive and up to date, the text uses examples from the complex, current global auditing environment, such as the United Kingdom’s Financial Reporting Council highlighting a lack of skepticism as a major concern; the challenges of auditing crypto-assets; and the debate over climate-related risk assessment, to illustrate the nature and amount of evidence gathering needed at each engagement. Using key audit decisions—like establishing the objectives in a given audit area; identifying the risks related to the engagement; determining the evidence needed; and evaluating the evidence obtained—as its foundation, this text equips students with the skills to successfully conduct an audit according to internationally recognized financial reporting frameworks. The 18th Edition, Global Edition, contains the latest standards and codes as well as new data analysis and sample CPA-style questions to help you prepare for the actual exam. 簡介 PART I: THE AUDITING PROFESSION Ch 1 The Demand for Audit and Other Assurance Services Ch 2 The CPA Profession Ch 3 Audit Reports Ch 4 Professional Ethics Ch 5 Legal Liability PART II: THE AUDIT PROCESS Ch 6 Audit Responsibilities and Objectives Ch 7 Audit Evidence Ch 8 Audit Planning and Materiality Ch 9 Assessing the Risk of Material Misstatement Ch10 Assessing and Responding to Fraud Risks Ch11 Internal Control and Coso Framework Ch12 Assessing Control Risk and Reporting on Internal Controls Ch13 Overall Audit Strategy and Audit Program PART III: APPLICATION OF THE AUDIT PROCESS TO THE SALES AND COLLECTION CYCLE Ch14 Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions Ch15 Audit Sampling for Tests of Controls and Substantive Tests of Transactions Ch16 Completing the Tests in the Sales and Collection Cycle: Accounts Receivable Ch17 Audit Sampling for Tests of Details of Balances PART IV: APPLICATION OF THE AUDIT PROCESS TO OTHER CYCLES Ch18 Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable Ch19 Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts Ch20 Audit of the Payroll and Personnel Cycle Ch21 Audit of the Inventory and Warehousing Cycle Ch22 Audit of the Capital Acquisition and Repayment Cycle Ch23 Audit of Cash and Financial Instruments PART V: COMPLETING THE AUDIT Ch24 Completing the Audit PART VI: OTHER ASSURANCE AND NONASSURANCE SERVICES Ch25 Other Assurance Services Ch26 Internal and Governmental Financial Auditing and Operational Auditing

Accounting and Auditing Research: Tools and Strategies (10版)

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PREFER A PRINTED BOOK BUT LOOKING FOR SAVINGS? Rent college textbooks at our lowest prices. Wiley Textbook Rental lets you keep your textbook for a period of 130 days. DESCRIPTION Accounting and Auditing Research, 10th Edition prepares students and early-stage practitioners to use well-established research solutions in a broad range of practical applications, from financial accounting and tax planning, to investigating fraud and auditing various business problems. Emphasizing real-world skills development, this fully-updated textbook covers the current tools, techniques, and best practices in applied professional research and analysis. The authors provide comprehensive yet accessible coverage of the entire research process, explaining how to utilize major research databases and audit software packages in a clear and systematic manner. The tenth edition features carefully revised content designed to enhance effectiveness, increase readability, and strengthen learning and retention. The book’s classroom-proven pedagogy features expert tips for performing common research tasks, sidebar boxes that summarize and expand upon key concepts, and a variety of end-of-chapter exercises that reinforce the material and develop readers’ skills.

Principles of Auditing and Other Assurance Services (22版)

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Principles of Auditing and Other Assurance Services 作 / 譯 者 ： O. Ray Whittington,Kurt Pany I S B N - 13 ： 9781260598087 I S B N - 10 ： 126059808X 類 別： 審計學 版 次： 22 版 年 份： 2022 規 格： 951 頁 出 版 商： McGraw Hill Education 簡介 The 22nd edition of Principles of Auditing & Other Assurance Services provides a carefully balanced presentation of auditing theory and practice. Written in a clear and understandable manner, it is particularly appropriate for students who have had limited or no audit experience. 目錄 Ch 1 The Role of the Public Accountant in the American Economy Ch 2 Professional Standards Ch 3 Professional Ethics Ch 4 Legal Liability of CPAs Ch 5 Audit Evidence and Documentation Ch 6 Audit Planning, Understanding the Client, Assessing Risks, and Responding Ch 7 Internal Control Ch 8 Consideration of Internal Control in an Information Technology Environment Ch 9 Audit Sampling Ch10 Cash and Financial Investments Ch11 Accounts Receivable, Notes Receivable, and Revenue Ch12 Inventories and Cost of Goods Sold Ch13 Property, Plant, and Equipment: Depreciation and Depletion Ch14 Accounts Payable and Other Liabilities Ch15 Debt and Equity Capital Ch16 Auditing Operations and Completing the Audit Ch17 Auditors' Reports Ch18 Integrated Audits of Public Companies Ch19 Additional Assurance Services: Historical Financial Information Ch20 Additional Assurance Services: Other Information Ch21 Internal, Operational, and Compliance Auditing