MP Auditing and Assurance Services with ACL SW CD

出版者:McGraw-Hill/Irwin

作者:William Messier

页数:800

出版时间:2007-11-27

价格:$ 221.41

装帧:Hardcover

isbn号码:9780077236533

具体描述

Messier employs the audit approach currently being used by auditing professionals. This approach is a direct result of the demands of Sarbanes-Oxley, which has changed the way auditors do their jobs. The approach emphasizes understanding the entity (i.e., the organization or business being audited) and its environment (i.e. industry), and then assessing the business risks faced by the entity and how management controls those risks. This audit process focuses on business processes instead of accounting cycles. This unique and innovative approach has been developed in response to changing market dynamics.The systematic approach, referred to in the subtitle of the text, reflects the early introduction of three basic concepts that underlie the audit process: materiality, audit risk, and evidence; this allows Messier to build upon this model in subsequent chapters. These are central to everything an auditor does and a unique feature of Messier. As such, this approach helps students develop auditor judgment, a vital skill in today's auditing environment.

用户评价

“MP Auditing and Assurance Services with ACL SW CD”这个书名，对我来说，代表着一套将审计与鉴证服务的理论知识与实际操作技能相结合的学习路径。在当今高度互联和数据驱动的世界里，审计师不再仅仅是财务数据的核查者，更是企业风险管理的咨询者和业务流程的优化者。而ACL软件，作为一款业界领先的数据分析和审计工具，其强大的能力能够帮助审计师实现这一角色转变。我非常渴望了解书中是如何将ACL软件的各项功能与审计的各个阶段有机结合起来的。例如，在审计规划阶段，ACL是否可以帮助审计师识别关键风险领域？在审计执行阶段，ACL又如何助力审计师进行数据采集、数据清洗、异常检测和模式识别？在审计报告阶段，ACL能否生成清晰、有说服力的数据分析图表，从而支持审计结论？我特别关注书中对于ACL脚本编写的讲解，因为脚本是实现审计流程自动化和提高效率的关键。如果书中能提供一些实用的ACL脚本案例，并详细阐述其背后的逻辑和应用场景，那将非常有帮助。此外，我希望书中能够包含丰富的案例研究，展示ACL在不同行业和不同审计项目中的实际应用。例如，如何利用ACL来审计收入确认的合规性，如何利用ACL来分析采购订单的异常，如何利用ACL来评估存货的真实性，以及如何利用ACL来检测潜在的舞弊行为。这本书的价值在于，它能够将枯燥的审计理论转化为生动的实践操作，为我未来的审计职业生涯打下坚实的基础。

当我看到“MP Auditing and Assurance Services with ACL SW CD”这个书名时，我 immediately felt a sense of anticipation. The combination of auditing and assurance services with a specific software, ACL, suggests a practical and hands-on approach to learning, which is precisely what I’m looking for. In today's complex business environment, auditors need to be proficient not only in accounting principles and auditing standards but also in utilizing technology to analyze vast amounts of data and identify potential risks and anomalies. ACL is renowned for its powerful data analysis capabilities, and I am eager to learn how it can be effectively applied in various audit scenarios. I hope the book will provide detailed explanations of ACL's functionalities, such as data import and export, data manipulation, statistical analysis, exception detection, and reporting. Furthermore, I am particularly interested in how ACL can be used to perform specific audit procedures, like analyzing transaction data for fraud, testing internal controls, and verifying compliance with regulations. The inclusion of case studies and practical examples would be invaluable in understanding how to leverage ACL to enhance audit efficiency and effectiveness. I also anticipate the book will offer insights into best practices for data analytics in auditing and how ACL can be integrated into the overall audit methodology. The CD accompanying the book is a significant bonus, as it will allow me to practice the concepts discussed and gain hands-on experience with the software. This book promises to be an essential resource for anyone seeking to deepen their understanding of auditing and assurance services in the digital age.

“MP Auditing and Assurance Services with ACL SW CD”这个书名，勾起了我对审计与鉴证服务领域最新发展趋势的浓厚兴趣。在信息技术飞速发展的今天，审计工作正面临着前所未有的挑战与机遇。仅仅依靠传统的审计方法，已经难以应对海量、多源、复杂的数据。ACL软件，作为一款在审计界享有盛誉的数据分析工具，其强大的功能恰恰能够帮助审计师穿越数据的迷雾，发现隐藏的风险和舞弊。我非常期待这本书能够为我揭示ACL软件的精髓，不仅仅是功能的介绍，更是如何将这些功能灵活运用到具体的审计场景中。我希望书中能够提供详实的案例分析，展示ACL如何在不同行业、不同类型的审计项目中发挥关键作用。例如，在金融行业的审计中，ACL可以如何帮助识别洗钱行为？在制造业的审计中，ACL又如何帮助分析库存的周转率和损耗？在信息系统审计中，ACL的哪些功能能够帮助审计师评估内部控制的有效性？此外，我非常关注书中对ACL脚本的讲解，因为掌握脚本编写意味着能够实现审计程序的自动化，从而极大地提升工作效率。如果书中能够提供一些经典ACL脚本的模板，并辅以详细的解释，那将对我非常有帮助。我还希望书中能够探讨如何利用ACL来改进审计风险评估和审计证据的收集过程，从而提升审计的质量和可靠性。这本书的出现，预示着审计工作正朝着更加数据化、智能化、精细化的方向发展，它无疑为我们提供了一个学习和实践的绝佳平台。

这本书的标题“MP Auditing and Assurance Services with ACL SW CD”让我立刻联想到审计和鉴证服务领域，尤其是看到“ACL SW CD”这个附加信息，更是激起了我对实际操作和技术应用的好奇心。我一直认为，理论知识的学习固然重要，但如果能够结合实际操作软件进行练习，将极大地加深理解和提升技能。审计过程的严谨性、证据的收集与分析、风险的识别与评估，这些都是审计工作的核心，而ACL作为一款专业的审计软件，我相信它能够在这些方面提供强大的支持。我特别期待书中能够详细介绍如何运用ACL软件来执行各种审计程序，例如数据分析、异常检测、流程自动化等。是否能够通过案例的形式，展示ACL在不同审计场景下的应用，例如财务报表审计、内部审计、IT审计等，这将非常有价值。我也想知道，书中是否会讲解ACL的各项功能，例如数据导入、数据转换、数据分析、报告生成等，以及如何有效地利用这些功能来提高审计效率和质量。同时，我也对书中关于审计准则和鉴证准则的阐述方式很感兴趣，希望它能够清晰地解释这些准则的内涵和应用，并与ACL软件的功能相结合，展示如何通过软件来满足准则的要求。这本书的出版，无疑为审计从业者和学生提供了一个绝佳的学习机会，能够将理论与实践紧密结合，提升审计工作的专业性和有效性。我迫不及待地想一睹这本书的真容，深入学习审计和鉴证服务，并掌握ACL这款强大的审计软件。

当我看到“MP Auditing and Assurance Services with ACL SW CD”这个书名时，我的第一反应是，这似乎是一本能够帮助我深入理解审计与鉴证服务，并且能够实际操作的教材。在这个数字化浪潮席卷各行各业的时代，审计工作也早已不再局限于传统的纸笔记录和手工分析。尤其是在大数据时代，如何有效地利用技术工具来应对海量的数据，找出潜在的风险和舞弊行为，已经成为衡量审计专业能力的重要标准。ACL软件作为一款在审计和数据分析领域广受欢迎的工具，其在提高审计效率、发现异常、进行复杂数据分析等方面的能力是毋庸置疑的。我非常希望这本书能够详细地阐述ACL软件的各项功能，例如它的数据连接能力，如何处理不同格式的数据，以及如何进行数据清洗、转换和合并。更重要的是，我期待书中能有大量的案例研究，展示如何运用ACL来执行具体的审计程序，比如：如何通过ACL来识别不寻常的交易、如何对收入确认进行穿行测试、如何分析工资单以发现潜在的舞弊行为、如何对库存进行盘点差异分析等等。这些具体的应用场景，对于我这样一名渴望提升审计实操技能的学习者来说，简直是无价之宝。此外，我也希望书中能够提供清晰易懂的步骤指导，让我能够一步步地跟随学习，从而熟练掌握ACL的使用技巧。这本书的出现，恰恰填补了理论知识与实践操作之间的鸿沟，为我们提供了一个坚实的平台，让我们能够在真实的审计环境中运用所学知识。

“MP Auditing and Assurance Services with ACL SW CD”这个书名，对我而言，不仅仅是一本书的标题，更是一个承诺——一个关于如何将审计与鉴证服务的理论精髓与现代数据分析技术相结合的承诺。在当今错综复杂的商业环境中，审计师的角色已经从简单的“数字检查者”演变为“风险管理者”和“价值创造者”。这意味着，仅仅了解审计准则和会计原则是远远不够的，更需要掌握能够应对大数据挑战、发现深层问题、并提供前瞻性洞察的工具和技能。ACL软件，作为一个在审计领域久负盛名的工具，无疑是实现这一目标的关键。我非常好奇书中是如何将ACL软件的功能与审计的各个环节相匹配的。例如，在风险评估阶段，ACL能否帮助审计师识别高风险领域？在实质性测试阶段，ACL又如何帮助审计师进行大数据抽样、异常值检测、和模式识别？在报告阶段，ACL又能否生成直观、有力的数据分析报告？我特别关注书中关于ACL脚本编写的内容，因为脚本的灵活性和可重复性对于提高审计效率至关重要。如果书中能提供一些实用的ACL脚本示例，并详细解释其逻辑和应用场景，那将是非常有价值的。此外，我希望书中不仅仅是罗列ACL的功能，而是能够深入探讨如何运用ACL来解决审计中的实际难题，比如如何用ACL来识别关联方交易的潜在风险、如何用ACL来分析大额支付的合理性、如何用ACL来审计信息系统的一致性等等。我相信，这本书的出现，将极大地拓宽我的审计视野，并为我未来的审计工作打下坚实的基础。

The title "MP Auditing and Assurance Services with ACL SW CD" immediately caught my attention because it speaks to the evolving landscape of the audit profession. Gone are the days when auditing was solely about manual checks and sampling. In the era of big data, auditors are expected to be adept at using technology to delve deeper into financial records and business processes, identify patterns, and unearth potential risks or fraudulent activities. ACL, as a leading data analytics software for auditors, plays a crucial role in this transformation. I am particularly keen to explore how the book bridges the gap between theoretical auditing concepts and practical application using ACL. I hope the book will provide a comprehensive guide to using ACL for various audit tasks, such as data extraction, data cleansing, data analysis (including statistical analysis and Benford's Law), and the generation of insightful audit reports. I am also eager to learn about specific audit techniques that can be performed with ACL, for instance, how to identify duplicate transactions, how to analyze vendor master files for potential risks, or how to test the completeness and accuracy of revenue data. The availability of a CD with the software is a significant advantage, allowing for practical learning and skill development. I anticipate that the book will offer real-world case studies that illustrate how ACL is used in different industries and audit engagements, helping to solidify my understanding and prepare me for the challenges of modern auditing. This resource promises to be a valuable asset for both aspiring and experienced audit professionals.

"MP Auditing and Assurance Services with ACL SW CD" - this title immediately suggests a comprehensive learning experience, merging the foundational principles of auditing and assurance with the practical application of a powerful data analytics tool. In today's business world, where data is abundant and complex, the ability to analyze this data effectively is paramount for auditors. ACL is widely recognized for its ability to streamline audit processes, enhance data analysis, and identify anomalies that might otherwise go unnoticed. I am particularly excited about the prospect of learning how to leverage ACL to perform various audit procedures with greater efficiency and accuracy. I hope the book will guide me through the process of using ACL for tasks such as data extraction from various sources, data cleansing and transformation, performing analytical procedures, and ultimately, generating robust audit reports. I'm especially interested in how ACL can be used for continuous auditing and monitoring, as well as for detecting fraud and irregularities. The accompanying CD is a critical component, enabling hands-on practice and skill development, which is essential for mastering any software. I look forward to detailed explanations and practical examples that demonstrate the power of ACL in identifying control weaknesses, assessing risks, and providing valuable insights to management. This book appears to be an indispensable tool for anyone aiming to excel in the field of auditing and assurance in this data-driven era, offering a clear pathway to developing critical analytical skills.

The title "MP Auditing and Assurance Services with ACL SW CD" immediately resonated with me due to its focus on practical application in the auditing and assurance domain. In the current environment, where organizations generate and store vast amounts of data, the traditional methods of auditing are often insufficient. The inclusion of ACL, a leading data analytics software, signals a commitment to modern, data-driven auditing techniques. I am particularly interested in how the book will integrate ACL's functionalities into the core audit processes. I hope to find detailed explanations on how ACL can be used for data extraction from diverse systems, data cleansing and validation, performing various analytical tests to identify anomalies and risks, and creating comprehensive audit reports. Specific areas I'm keen to explore include using ACL for transaction testing, identifying unusual patterns in financial data, assessing internal control effectiveness through data analysis, and detecting potential fraud. The accompanying CD providing access to ACL software is a significant advantage, as it will allow for hands-on learning and experimentation with the concepts presented in the book. I anticipate that the book will provide practical case studies and examples from various industries, demonstrating how ACL can be effectively applied to solve real-world auditing challenges. This resource promises to be invaluable for enhancing my understanding of auditing principles and developing practical skills in data analytics for audit purposes.

当我读到“MP Auditing and Assurance Services with ACL SW CD”这个书名时，我的思绪立刻被拉到了现实审计工作的场景中。如今的审计工作，早已不是简单的账簿核对，而是需要深入到企业的业务流程、信息系统，甚至更广泛的数据环境中去发现问题、评估风险。而ACL软件，作为一款领先的数据分析和审计工具，其强大的数据处理能力和灵活的分析功能，正是现代审计师必备的利器。我非常期待这本书能够提供一个系统性的学习框架，将审计理论与ACL软件的实际应用融会贯通。我希望书中能够详细介绍ACL软件的基础操作，包括如何连接各种数据源（如数据库、Excel文件、文本文件等），如何进行数据的预处理（如清洗、转换、合并），以及如何运用ACL进行各种数据分析，例如统计分析、Benford's Law分析、关键字段匹配、字符串匹配等。更重要的是，我期待书中能够通过丰富的案例研究，来展示ACL在不同审计领域的应用，例如，如何在财务报表审计中运用ACL来识别收入确认的异常，如何利用ACL来审计库存管理的效率，如何在内部审计中运用ACL来发现管理流程中的漏洞，以及如何利用ACL来辅助IT审计。我还特别希望书中能够介绍如何利用ACL的脚本功能来自动化重复性的审计程序，从而大大提高审计效率。这本书的出版，无疑为所有希望在审计领域有所建树的专业人士提供了一个宝贵的学习资源，它能够帮助我们掌握最前沿的技术，提升审计的深度和广度。