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

審計學(Arens/ Auditing and Assurance Services: An Integrated Approach 15/e) (15版)

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審計學(Arens/ Auditing and Assurance Services: An Integrated Approach 15/e) 作者： Alvin A. Arens, Randal J. Elder, Mark S. Beasley 譯者： 戚務君, 林維珩, 姜家訓, 張慧珊 出版社：華泰文化 出版日期：2015/12/14 內容簡介 　　1.由國內各大名校教學有成的教授共同執筆翻譯，綜合汲取各家學術菁華。 　　2.全書架構清晰、內容詳實，包括六大部分：審計專業、查核程序、銷貨與收現循環、其他交易循環、審計查核工作的完成、其他確認性服務等，可以加強學生的吸收與學習。 　　3.強調全球議題，因應現今國際會計與審計準則結合的趨勢，本書整合了與國際審計準則有關的內容以及多國審計的重要關鍵議題，讓讀者更能體認到國際審計準則發展的重要性。 　　4.強化與更新專業上的懷疑(professional skepticism)以及金融工具審計查核等相關內容。 　　5.整合審計過程中所有的概念及方法，呈現查核程序的完整面貌。 目錄 第1章 審計與其他確信服務的需求 第2章 會計師的專業 第3章 審計報告 第4章 會計師職業道德 第5章 法律責任 第6章 審計責任與目標 第7章 審計證據 第8章 查核規劃與分析性程序 第9章 重大性與風險 第10章 內部控制、控制風險及沙賓法案第404節 第11章 舞弊偵測 第12章 資訊科技對於查核過程之影響 第13章 整體查核策略與查核程式 第14章 銷貨與收款循環之查核——交易之控制測試與證實測試 第15章 控制測試與交易證實測試之審計抽樣 第16章 完成銷貨與收款循環的測試——應收帳款 第17章 餘額明細測試之審計抽樣 第18章 購置與付款循環之查核：控制測試、交易證實測試及應付帳款 第19章 購置與付款循環之完成測試——特定科目的驗證 第20章 薪資與人事循環之查核 第21章 存貨與倉儲循環之查核 第22章 資金取得與償還循環之查核 第23章 現金與金融工具之查核 第24章 查核工作之完成 第25章 其他確信服務

The Design of CMOS Radio-Frequency Intergrated Circuits (2版)

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【原文書】 書名：The Design of CMOS Radio-Frequency Intergrated Circuits 2/E IE 作者：Thomas H. Lee 出版社：CAMBRIDGE 出版日期：2004/01/01 ISBN：9780521611411 內容簡介 This expanded and thoroughly revised edition of Thomas H. Lee's acclaimed guide to the design of gigahertz RF integrated circuits features a completely new chapter on the principles of wireless systems. The chapters on low-noise amplifiers, oscillators and phase noise have been significantly expanded as well. The chapter on architectures now contains several examples of complete chip designs that bring together all the various theoretical and practical elements involved in producing a prototype chip.

Atlas of Small Intestinal Disorders: Integrated Case Presentation(僅限台灣販售) (2版)

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【簡介】 重量：0.57KG 　頁數：136 裝訂：精裝 　開數：26.1 x 18.6 　顏色:彩色 Foreword This book, entitled “Atlas of Small Intestinal Disorders,” is a good example of academic collaboration and achievement. The editors (Prof. Cheng-Tang Chiu, Prof. Hsiu-Po Wang, and Dr. Yang-Yuan Chen) and contributing doc­tors from various hospitals are experienced gastroenterologists and endosco­pists engaged in the field of small bowel diseases. This book summarizes valuable lessons learned from the diagnosis and the treatment of patients with intestinal diseases in Taiwan. It also showcases the advancement of new med­ical technologies in small intestinal medicine, such as capsule endoscopy, double-balloon enteroscopy, and single-balloon enteroscopy. I congratulate this collaborative publication. With practical case presenta­tion and esthetic format, this book will surely serve to educate practicing gastroenterologists in Taiwan and all over the world. 【目錄】 Contents 1 Benign Neoplasms of the Small Intestines……1 2 Malignant Neoplasms of the Small Intestines…… 19 3 Inflammatory Disorders of the Small Intestines ……47 4 Structure Disorders of the Small Intestines…… 63 5 Vascular Disorders of the Small Intestines…… 69 6 Miscellaneous Disorder of the Small Intestines…… 85 7 Enteroscopic Therapy Techniques……109 Correction to: Atlas of Small Intestinal Disorders……C1