具体描述
内容简介
这是一本由审计学界著名学者编著的杰出教材，旨在帮助
学生掌握审计的方法和决策过程，学会必要的技术方法和职业
判断技巧。书中包括大量案例和关键审计概念及方法的应用。
作者简介
作者简介
小威廉.F.梅西尔，美国注册会计师，佛罗里达大学费舍
会计学院教授。
目录信息
PREFACE
Part One Introduction to Auditing
and Financial Statement Audits
1 AN INTRODUCTlON TO AUDlTlNG
Leaming Objectives
Relevant Accounting and Auditing Pronouncements
The Demand for Auditing
Auditing, Attestation, and Assurance
Types of Audits
Types of Auditors
The Public Accounting Profession
Organizations That Affect Financial Audits
Generally Accepted Auditing Standards
Statements on Auditing Standards
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Cases
2 AN OVERVlEW OF FlNANClAL STATEMENT AUDlTS
Leaming Objectives
Relevant Accounting and Auditing Pronouncements
Generally Accepted Accounting Principles as an Audit Criterion
Financial Statements: Management Assertions and Audit Objectives
Three Fundamental Concepts in Conducting an Audit
Sampling: Inferences Based on Limited Observations
Ethics and Independence
Overview of the Audit Process
Audit Reporting
Case lllustration: Calabro Paging Services
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Cases
Part Two Basic Auditing Concepts: Materiality, Audit Risk,
and Evidence
3 MATERlALlTY AND AUDlT RlSK
Leaming Objectives
Relevant Accounting and Auditing Pronouncements
Materiality
Audit Risk
Appendix: A Quantitative Approach to Allocating Materiality
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Case
4 EVlDENTlAL MATTER, TYPES OF AUDlT EVlDENCE
AND WORKPAPER DOCUMENTATlON
Leaming Objectives
Relevant Accountihg and Auditing Pronouncements
The Relationship of Evidential Matter to the Audit Report
Management Assertions
Audit Objectives and Audit Procedures
Basic Concepts of Evidential Matter
Types of Audit Evidence
Working Papers
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Case
SCAD Assignment
Part Three Planning the Audit and Understanding
Internal Control
5 AUDlT PLANNlNG AND TYPES OF AUDlT TESTS
Learning Objectives
Relevant Accounting and Auditing Pronouncements
Preengagement Activities
Engagement Planning
Types of Audit Tests
Analytical Procedures
Appendix: Selected Financial Ratios Useful as Analytical Procedures
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Cases
SCAD Assignment
6 INTERNAL CONTROL IN A FlNANClAL STATEMENT AUDlT
Leaming Objectives
Relevant Accounting and Auditing Pronouncements
Internal Control
The Components of Intemal Control
Consideration of Intemal Control in Planning and Performing an Audit
Timing of Audit Procedures
Communication of Intemal Control-Related Matters
Appendix: Flowcharting Techniques
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Case
SCAD Assignment
7 THE EFFECT OF COMPUTER PROCESSlNG
ON THE AUDlT FUNCTlON
Learning Objectives
Relevant Accounting and Auditing Pronouncements
Changes in Computer Technology and Their Effect on Auditing
The Effect of EDP on Internal Control
Controls in an EDP Environment
The Complexity of EDP Systems
The Audit Process in an EDP Environment
Computer-Assisted Audit Techniques
Use of Microcomputers as an Audit Tool
Auditing Accounting Applications Processed
by Outside Service Organizations
Review Questions
Multiple-Choice Questions from CPA ExaIninations
Problems
Discussion Case
Part Four Statistical Tools for Auditing
8 AUDlT SAMPLlNG: AN OVERVlEW AND APPLlCATlON
TO TESTS OF CONTROLS
Leaming Objectives
Relevant Accounting and Auditing Pronouncements
Introduction
Terminology
Types of Audit Sampling
Requirements of SAS No. 39
Attribute Sampling Applied to Tests of Controls
An Example of an Attribute-Sampling Plan
Nonstatistical Sampling for Tests of Control
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Case
SCAD Assignment
9 AUDlT SAMPLlNG: AN APPLlCATlON
TO SUBSTANTlVE TESTS OF ACCOUNT BALANCES
Learning Objectives
Relevant Accounting and Auditing Pronouncements
A Sampling Plan for Substantive Tests of Account Balances
Monetary-Unit Sampling
Nonstatistical Sampling for Tests of Account Balances
Appendix: Classical Variables Sampling
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Case
Part Five Auditing Accounting Applications
and Related Accounts
lO AUDlTlNG THE REVENUE CYCLE
Learning Objectives
Relevant Accounting and Auditing Pronouncements
Revenue Recognition
Inherent Risk Assessment
Overview of the Revenue Cycle
Control Risk Assessment
Control Procedures and Tests of Controls-Revenue Transactions
Control Procedures and Tests of Controls--Cash Receipts Transactions
Control Procedures and Tests of Controls--Sales Returns and Allowances
Transactions
Relating the Assessed Level of Control Risk to Substantive Testing
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Case
SCAD Assignment
ll AUDlTlNG ACCOUNTS RECElVABLE
AND RELATED ACCOUNTS
Learning Objectives
Relevant Accounting and Auditing Pronouncements
Substantive Tests of Revenue-Related Accounts
Substantive Tests of Transactions
Analytical Procedures
Tests of Account Balances-Accounts Receivable
The Confirmation Process-Accounts Receivable
Auditing Other Receivables
Evaluating the Audit Findings-Accounts Receivable and Related Accounts
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Cases
SCAD Assignment
12 AUDlTlNG THE PURCHASlNG CYCLE
AND RELATED ACCOUNTS
Leaming Objectives
Relevant Accounting and Auditing Pronouncements
Expense and Liability Recognition
Inherent Risk Assessment
Overview of the Purchasing Cycle
Control Risk Assessment
Control Procedures and Tests of Controls--Purchase Transactions
Control Procedures and Tests of Controls--Cash Disbursement Transactions
Control Procedures and Tests of Controls--Purchase Retum Transactions
Relating the Assessed Level of Control Risk to Substantive Testing
Auditing Accounts Payable and Accmed Expenses
Substantive Tests of Transactions
Analytical Procedures
Tests of Account Balances-Accounts Payable and Accrued Expenses
Accounts Payable Confirmations
Evaluating the Audit Findings--Accounts Payable and Related Accounts
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Case
13 AUDlTlNG THE PAYROLL CYCLE AND RELATED ACCOUNTS
Leaming Objectives
Relevant Accounting and Auditing Pronouncements
Inherent Risk Assessment
Overview of the Payroll Cycle
Control Risk Assessment
Control Procedures and Tests of Controls-Payroll Transactions
Relating the Assessed Level of Control Risk to Substantive Testing
Auditing Payroll-Related Accounts
Substantive Tests of Transactions
Analytical Procedures
Tests of Account Balances
Evaluating the Audit Findings-Payroll-Related Accounts
Review Questions
Multiple-Choice Questions from CPA Examinations
14 AUDlTlNG THE INVENTORY CYCLE
AND RELATED ACCOUNTS
Leaming Objectives
Relevant Accounting and Auditing Pronouncements
Inherent Risk Assessment
Overview of the Inventory Cycle
Control Risk Assessment
Control Procedures and Tests of Controls-inventory Transactions
Auditing Inventory
Substantive Tests of Transactions
Analytical Procedures
Auditing Standard Costs
Observation of Physical Inventory
Tests of Account Balances
Evaluating the Audit Findings-Inventory
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Case
15 AUDlTlNG SELECTED ASSET ACCOUNTS: PREPAlD
EXPENSES AND PROPERTY, PLANT, AND EQUlPMENT
Leaming Objectives
Relevant Accounting and Auditing Pronouncements
Auditing Prepaid Expenses
Inherent Risk Assessment--Prepaid Expenses
Control Risk Assessment-Prepaid Expenses
Substantive Testing-Prepaid Insurance
Auditing Property, Plant, and Equipment
Inherent Risk Assessment-Property, Plant, and Equipment
Control Risk Assessment--Property, Plant, and Equipment
Substantive Testing--Property, Plant, and Equipment
Analytical Procedures-Property, Plant, and Equipment
Tests of Account Balances-Property, Plant, and Equipment
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Case
16 AUDlTlNG LONG-TERM LlABlLlTlES, STOCKHOLDERS'
EOUJTY, AND INCOME STATEMENT ACCOUNTS
Learning Objectives
Relevant Accounting and Auditing Pronouncements
Auditing Long-term Debt
Control Risk Assessment-Long-term Deb
Substantive Tests of Long-term Debt
Auditing Stockholders' Equity
Control Risk Assessment-Stockholders' Equity
Auditing Capital-Stock Accounts
Auditing Dividends
Auditing Retained Earnirnings
Auditing Income Statement Accounts
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Cases
l7 AUDlTlNG CASH AND INVESTMENTS
Leaming Objectives
Relevant Accounting and Auditing Pronouncements
Cash and the Effect of Other Accounting Cycles
Types of Bank Accounts
Substantive Tests of Transactions--Cash
Analytical Procedures--Cash
Tests of Account Balances--Cash
Investments
Control Risk Assessment--Investments
Substantive Tests of Investments
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Part Six Completing the Audit
and Reporting Responsibilities
18 COMPLETlNG THE ENGAGEMENT
Learning Objectives
Relevant Accounting and Auditing Pronouncements
Review for Contingent Liabilities
Commitments
Review for Subsequent Events
Final Evidential Evaluation Processes
Communications with the Audit Committee and Management
Subsequent Discovery of Facts Existing at the Date of the Auditor's Report
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Cases
19 REPORTS ON AUDlTED FlNANClAL STATEMENTS
AND SPEClAL REPORTlNG ISSUES
Learning Objectives
Relevant Accounting and Auditing Pronouncements
The Auditor's Standard Unqualified Audit Report
Explanatory Language Added to the Standard Unqualified Audit Report
Departures from an Unqualified Audit Report
Discussion of Conditions Requiring Other Types of Reports
Special Reporting Issues
Reports on Comparative Financial Statements
Other Information in Documents Containing Audited Financial Statements
Going-Concern Evaluation
Special Reports
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Cases
Part Seven Professional Responsibilities and Other Forms
of Services
20 THE CODE OF PROFESSlONAL CONDUCT
AND QUALlTY CONTROL STANDARDS
Learning Objectives
Relevant Accounting and Auditing Pronouncements
An Ethical Framework
Code of Professional Conduct
Principles of Professional Conduct
Rules of Conduct
Independencc, Integrity, and Objectivity
General Standards and Accounting Principles
Responsibilities to Clients
Other Responsibilities and Practices
Quality Control Standards
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Cases
21 LEGAL LlABlLlTY
Learning Objectives
Relevant Accounting and Auditing Pronouncements
The Legal Environment
Overview
Common Law-Clients
Common Law--Third Parties
Statutory Liability
Criminal Liability
Approaches to Minimizing Legal Liability
Appendix: Summary of Significant Legal Cases
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Case
22 ATTESTATlON ENGAGEMENTS
AND OTHER ACCOUNTlNG SERVlCES
Leaming Objectives
Relevant Accounting and Auditing Pronouncements
Attestation Engagements
Attestation Standards
Reporting on an Entity's Internal Control over Financial Reporting
Financial Forecasts and Projections
Accounting and Review Services
Compilation of Financial Statements
Review of Financial Statements
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Case
INDEX
· · · · · · (收起)
Part One Introduction to Auditing
and Financial Statement Audits
1 AN INTRODUCTlON TO AUDlTlNG
Leaming Objectives
Relevant Accounting and Auditing Pronouncements
The Demand for Auditing
Auditing, Attestation, and Assurance
Types of Audits
Types of Auditors
The Public Accounting Profession
Organizations That Affect Financial Audits
Generally Accepted Auditing Standards
Statements on Auditing Standards
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Cases
2 AN OVERVlEW OF FlNANClAL STATEMENT AUDlTS
Leaming Objectives
Relevant Accounting and Auditing Pronouncements
Generally Accepted Accounting Principles as an Audit Criterion
Financial Statements: Management Assertions and Audit Objectives
Three Fundamental Concepts in Conducting an Audit
Sampling: Inferences Based on Limited Observations
Ethics and Independence
Overview of the Audit Process
Audit Reporting
Case lllustration: Calabro Paging Services
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Cases
Part Two Basic Auditing Concepts: Materiality, Audit Risk,
and Evidence
3 MATERlALlTY AND AUDlT RlSK
Leaming Objectives
Relevant Accounting and Auditing Pronouncements
Materiality
Audit Risk
Appendix: A Quantitative Approach to Allocating Materiality
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Case
4 EVlDENTlAL MATTER, TYPES OF AUDlT EVlDENCE
AND WORKPAPER DOCUMENTATlON
Leaming Objectives
Relevant Accountihg and Auditing Pronouncements
The Relationship of Evidential Matter to the Audit Report
Management Assertions
Audit Objectives and Audit Procedures
Basic Concepts of Evidential Matter
Types of Audit Evidence
Working Papers
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Case
SCAD Assignment
Part Three Planning the Audit and Understanding
Internal Control
5 AUDlT PLANNlNG AND TYPES OF AUDlT TESTS
Learning Objectives
Relevant Accounting and Auditing Pronouncements
Preengagement Activities
Engagement Planning
Types of Audit Tests
Analytical Procedures
Appendix: Selected Financial Ratios Useful as Analytical Procedures
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Cases
SCAD Assignment
6 INTERNAL CONTROL IN A FlNANClAL STATEMENT AUDlT
Leaming Objectives
Relevant Accounting and Auditing Pronouncements
Internal Control
The Components of Intemal Control
Consideration of Intemal Control in Planning and Performing an Audit
Timing of Audit Procedures
Communication of Intemal Control-Related Matters
Appendix: Flowcharting Techniques
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Case
SCAD Assignment
7 THE EFFECT OF COMPUTER PROCESSlNG
ON THE AUDlT FUNCTlON
Learning Objectives
Relevant Accounting and Auditing Pronouncements
Changes in Computer Technology and Their Effect on Auditing
The Effect of EDP on Internal Control
Controls in an EDP Environment
The Complexity of EDP Systems
The Audit Process in an EDP Environment
Computer-Assisted Audit Techniques
Use of Microcomputers as an Audit Tool
Auditing Accounting Applications Processed
by Outside Service Organizations
Review Questions
Multiple-Choice Questions from CPA ExaIninations
Problems
Discussion Case
Part Four Statistical Tools for Auditing
8 AUDlT SAMPLlNG: AN OVERVlEW AND APPLlCATlON
TO TESTS OF CONTROLS
Leaming Objectives
Relevant Accounting and Auditing Pronouncements
Introduction
Terminology
Types of Audit Sampling
Requirements of SAS No. 39
Attribute Sampling Applied to Tests of Controls
An Example of an Attribute-Sampling Plan
Nonstatistical Sampling for Tests of Control
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Case
SCAD Assignment
9 AUDlT SAMPLlNG: AN APPLlCATlON
TO SUBSTANTlVE TESTS OF ACCOUNT BALANCES
Learning Objectives
Relevant Accounting and Auditing Pronouncements
A Sampling Plan for Substantive Tests of Account Balances
Monetary-Unit Sampling
Nonstatistical Sampling for Tests of Account Balances
Appendix: Classical Variables Sampling
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Case
Part Five Auditing Accounting Applications
and Related Accounts
lO AUDlTlNG THE REVENUE CYCLE
Learning Objectives
Relevant Accounting and Auditing Pronouncements
Revenue Recognition
Inherent Risk Assessment
Overview of the Revenue Cycle
Control Risk Assessment
Control Procedures and Tests of Controls-Revenue Transactions
Control Procedures and Tests of Controls--Cash Receipts Transactions
Control Procedures and Tests of Controls--Sales Returns and Allowances
Transactions
Relating the Assessed Level of Control Risk to Substantive Testing
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Case
SCAD Assignment
ll AUDlTlNG ACCOUNTS RECElVABLE
AND RELATED ACCOUNTS
Learning Objectives
Relevant Accounting and Auditing Pronouncements
Substantive Tests of Revenue-Related Accounts
Substantive Tests of Transactions
Analytical Procedures
Tests of Account Balances-Accounts Receivable
The Confirmation Process-Accounts Receivable
Auditing Other Receivables
Evaluating the Audit Findings-Accounts Receivable and Related Accounts
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Cases
SCAD Assignment
12 AUDlTlNG THE PURCHASlNG CYCLE
AND RELATED ACCOUNTS
Leaming Objectives
Relevant Accounting and Auditing Pronouncements
Expense and Liability Recognition
Inherent Risk Assessment
Overview of the Purchasing Cycle
Control Risk Assessment
Control Procedures and Tests of Controls--Purchase Transactions
Control Procedures and Tests of Controls--Cash Disbursement Transactions
Control Procedures and Tests of Controls--Purchase Retum Transactions
Relating the Assessed Level of Control Risk to Substantive Testing
Auditing Accounts Payable and Accmed Expenses
Substantive Tests of Transactions
Analytical Procedures
Tests of Account Balances-Accounts Payable and Accrued Expenses
Accounts Payable Confirmations
Evaluating the Audit Findings--Accounts Payable and Related Accounts
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Case
13 AUDlTlNG THE PAYROLL CYCLE AND RELATED ACCOUNTS
Leaming Objectives
Relevant Accounting and Auditing Pronouncements
Inherent Risk Assessment
Overview of the Payroll Cycle
Control Risk Assessment
Control Procedures and Tests of Controls-Payroll Transactions
Relating the Assessed Level of Control Risk to Substantive Testing
Auditing Payroll-Related Accounts
Substantive Tests of Transactions
Analytical Procedures
Tests of Account Balances
Evaluating the Audit Findings-Payroll-Related Accounts
Review Questions
Multiple-Choice Questions from CPA Examinations
14 AUDlTlNG THE INVENTORY CYCLE
AND RELATED ACCOUNTS
Leaming Objectives
Relevant Accounting and Auditing Pronouncements
Inherent Risk Assessment
Overview of the Inventory Cycle
Control Risk Assessment
Control Procedures and Tests of Controls-inventory Transactions
Auditing Inventory
Substantive Tests of Transactions
Analytical Procedures
Auditing Standard Costs
Observation of Physical Inventory
Tests of Account Balances
Evaluating the Audit Findings-Inventory
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Case
15 AUDlTlNG SELECTED ASSET ACCOUNTS: PREPAlD
EXPENSES AND PROPERTY, PLANT, AND EQUlPMENT
Leaming Objectives
Relevant Accounting and Auditing Pronouncements
Auditing Prepaid Expenses
Inherent Risk Assessment--Prepaid Expenses
Control Risk Assessment-Prepaid Expenses
Substantive Testing-Prepaid Insurance
Auditing Property, Plant, and Equipment
Inherent Risk Assessment-Property, Plant, and Equipment
Control Risk Assessment--Property, Plant, and Equipment
Substantive Testing--Property, Plant, and Equipment
Analytical Procedures-Property, Plant, and Equipment
Tests of Account Balances-Property, Plant, and Equipment
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Case
16 AUDlTlNG LONG-TERM LlABlLlTlES, STOCKHOLDERS'
EOUJTY, AND INCOME STATEMENT ACCOUNTS
Learning Objectives
Relevant Accounting and Auditing Pronouncements
Auditing Long-term Debt
Control Risk Assessment-Long-term Deb
Substantive Tests of Long-term Debt
Auditing Stockholders' Equity
Control Risk Assessment-Stockholders' Equity
Auditing Capital-Stock Accounts
Auditing Dividends
Auditing Retained Earnirnings
Auditing Income Statement Accounts
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Cases
l7 AUDlTlNG CASH AND INVESTMENTS
Leaming Objectives
Relevant Accounting and Auditing Pronouncements
Cash and the Effect of Other Accounting Cycles
Types of Bank Accounts
Substantive Tests of Transactions--Cash
Analytical Procedures--Cash
Tests of Account Balances--Cash
Investments
Control Risk Assessment--Investments
Substantive Tests of Investments
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Part Six Completing the Audit
and Reporting Responsibilities
18 COMPLETlNG THE ENGAGEMENT
Learning Objectives
Relevant Accounting and Auditing Pronouncements
Review for Contingent Liabilities
Commitments
Review for Subsequent Events
Final Evidential Evaluation Processes
Communications with the Audit Committee and Management
Subsequent Discovery of Facts Existing at the Date of the Auditor's Report
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Cases
19 REPORTS ON AUDlTED FlNANClAL STATEMENTS
AND SPEClAL REPORTlNG ISSUES
Learning Objectives
Relevant Accounting and Auditing Pronouncements
The Auditor's Standard Unqualified Audit Report
Explanatory Language Added to the Standard Unqualified Audit Report
Departures from an Unqualified Audit Report
Discussion of Conditions Requiring Other Types of Reports
Special Reporting Issues
Reports on Comparative Financial Statements
Other Information in Documents Containing Audited Financial Statements
Going-Concern Evaluation
Special Reports
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Cases
Part Seven Professional Responsibilities and Other Forms
of Services
20 THE CODE OF PROFESSlONAL CONDUCT
AND QUALlTY CONTROL STANDARDS
Learning Objectives
Relevant Accounting and Auditing Pronouncements
An Ethical Framework
Code of Professional Conduct
Principles of Professional Conduct
Rules of Conduct
Independencc, Integrity, and Objectivity
General Standards and Accounting Principles
Responsibilities to Clients
Other Responsibilities and Practices
Quality Control Standards
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Cases
21 LEGAL LlABlLlTY
Learning Objectives
Relevant Accounting and Auditing Pronouncements
The Legal Environment
Overview
Common Law-Clients
Common Law--Third Parties
Statutory Liability
Criminal Liability
Approaches to Minimizing Legal Liability
Appendix: Summary of Significant Legal Cases
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Case
22 ATTESTATlON ENGAGEMENTS
AND OTHER ACCOUNTlNG SERVlCES
Leaming Objectives
Relevant Accounting and Auditing Pronouncements
Attestation Engagements
Attestation Standards
Reporting on an Entity's Internal Control over Financial Reporting
Financial Forecasts and Projections
Accounting and Review Services
Compilation of Financial Statements
Review of Financial Statements
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Case
INDEX
· · · · · · (收起)
读后感
评分
评分
评分
评分
评分
用户评价
评分
这本书的叙事节奏简直是慢得令人发指，每一个转折点都像是被墨水稀释了一万倍。故事的主线围绕着一个中年侦探和他那几近失灵的嗅觉展开，他追查的“失踪的契约”案件，在本应是高潮迭起的地方，却陷入了无休止的、关于他早餐吃的是哪种牌子的面包的冗长细节描述中。我花了大半个下午试图理解，这些关于羊皮纸的纤维密度和光线下折射角度的描写，究竟是如何推动情节发展的。作者似乎对“铺垫”这个词有着一种近乎病态的执着，把原本可能精彩的对峙场面，压缩成了一段关于窗帘材质的哲学思辨。读到后半部分，我几乎能背出主角办公室里那盆假植物的每一片叶子的纹路，然而，那份至关重要的契约到底在哪里，依然是个谜团。如果说文学作品需要张弛有度，那么这本书完全是拉满的“弛”，它几乎把所有的紧张感都消解在了对日常琐碎的过度描摹之中。我期待的是一场智力上的角逐，得到的确是一次漫长而无谓的下午茶观察记录。这本书的深度，或许只停留在表面的茶渍纹理里，而真正的秘密，却被淹没在了无边的、无关紧要的白描之中。我合上书页时，感受到的不是解脱，而是一种被时间无情消耗的疲惫感，仿佛自己也参与了那场永无止境的、无意义的寻找。
评分我必须指出，这本书在处理主角的内心挣扎方面，显得极为幼稚且缺乏真实感。主角是一个被设定为“身负重任”的年轻探险家，他肩负着拯救王国（或者至少是拯救他那块祖传的田地）的使命。然而，他所有的焦虑、犹豫和自我怀疑，都通过一种极其直白和重复的方式表达出来。他不是通过行动的矛盾或细微的表情来展现内心，而是通过不断的内心OS来宣告他的痛苦。比如，他会在同一页内，用五种不同的方式重复表达“我不知道该不该走这条路”的想法。更糟糕的是，他所有的“顿悟”都来得太快，也太廉价。一个困扰他整整一百页的道德困境，可能因为他喝了一口井水，或者看到了一只蝴蝶飞过，就瞬间烟消云散，并以一句“原来如此，我明白了”草草收场。这种处理方式，使得角色的成长曲线变成了一条几乎是平直的线，缺乏必要的挣扎和代价。读者无法真正共情他的痛苦，因为他的痛苦似乎是作者强行安排的道具，而不是角色自然生长出来的。整本书读下来，感觉像是在看一个剧本大纲，而不是一个活生生的人的成长史。
评分这本书的结构设计简直是一场灾难性的实验。它采用了多重嵌套的闪回叙事手法，这本身并不是问题，但问题在于作者似乎无法清晰地标明时间线。每一章的开头，我们都被抛入一个新的时间点，可能是主角童年的某个夏日午后，可能是他祖父年轻时参与的一场战争，也可能是对未来某种晦涩预言的片段叙述。这些片段之间缺乏明确的过渡或者视觉线索（比如页眉的时间标注或不同的字体），导致读者在阅读过程中，不得不时刻进行考古式的时间定位。我花了大量的精力去绘制一张时间轴，试图弄清楚“A事件”发生在“B人物”出场之前还是之后，但很快我就放弃了。更令人沮丧的是，这些闪回的碎片化信息，往往在没有完成铺垫之前，就被粗暴地切断，然后读者又被拽回了主线——但此时，主线的情节也因为被频繁打断而失去了连贯性。最终，读者得到的不是一个多维度的叙事体验，而是一堆无法拼凑完整的、零散的记忆碎片，无法形成一个有意义的整体印象。这更像是一本未经编辑的、作者早期的笔记集合，而非一部精心打磨的文学作品。
评分这本小说在语言风格上呈现出一种令人困惑的断裂感。开篇的几章，文字是极其现代和锐利的，充满了尖刻的讽刺和犀利的对话，仿佛是一部优秀的黑色喜剧。我被这种高效、充满张力的笔触深深吸引，并迅速进入了沉浸状态。但是，大约在三分之一处，画风突变。它突然转向了一种过度华丽、堆砌辞藻的古典叙事腔调，充满了大量的从句和不必要的修饰语。这种切换是如此突兀，就像在看一场摇滚音乐会，突然有人强行播放起了巴赫的赋格曲。原本清晰的角色动机变得模糊不清，因为他们的每一个动作和想法，都被包裹在厚厚的、故作高深的“文学性”外衣下。例如，主角决定背叛同伴的那个关键时刻，本应是情感爆发的顶点，却被描述成了一场关于“存在主义的阴影如何投射在被时间遗忘的城墙上”的冗长独白。我能感觉到作者试图表达深刻，但最终却迷失在了自我风格的迷宫中，留给读者的，只是一连串拗口且让人望而生畏的句子结构，这些句子本身似乎比故事内容更值得关注。
评分坦白讲，我原本对这种带有强烈地域色彩的史诗级作品抱有很高的期待，毕竟宣传册上用了“恢弘”和“史诗性交织”这样的词汇。然而，阅读体验更像是被扔进了一场由数百个次要人物构成的、信息量爆炸的家族聚会。每个人都有一个冗长且难以记忆的绰号，以及一段在本书前五十章中才首次提及的、与主线几乎毫无关联的家族恩怨。作者似乎坚信，每一个次要角色都值得拥有至少三页的背景故事，即便是那个只出现了一次、负责递送信件的马夫，他的童年创伤和对雨天的不安感都被细致入微地剖析了。这种信息过载造成的结果是，当你终于回过神来，试图跟上主角的步伐时，却发现主角已经因为听了太多无关紧要的劝告而改变了原定的逃亡路线。我不得不频繁地翻阅前面的章节，试图在人名和地名之间建立联系，但每次努力都像是试图用漏勺舀水。这本书与其说是故事，不如说是一份详尽到令人头疼的族谱和地理志的混合体。它的野心很大，试图描绘一个完整的世界，但最终却因为支撑世界的基石太过细碎，导致整个结构显得摇摇欲坠，读者根本无暇顾及那些宏大的主题，因为光是记住“谁是谁的舅舅”就已经耗尽了全部的精力。
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