（USCPA） AUDの超素晴らしい無料教材発見！

このサイトは、とても素晴らしいですねえ。
BISKを読んでもよく理解できなかったのですが、Auditの手順をこれで完全に理解しました。

http://www.prenhall.com/behindthebook/0136128270/pdf/Arens_CH08%20FINAL.pdf

なぜ、これ程、素晴しい教材が、Netで無料公開されているのでしょうかねえ？？？
（まあ、サンプルとのことですが。）

因みに、下記のSummaryは、正に白眉ですねえ。

"The first part of this chapter discussed audit planning, including understanding the client’s
business and industry and performing preliminary analytical procedures to assess client
business risk and the risk of material misstatements in the financial statements. Analytical
procedures are the evaluation of recorded accounting information by computing ratios
and developing other plausible relationships for comparison to expectations developed by
the auditor. These analytical procedures are used in planning to understand the client’s
business and industry and throughout the audit to identify possible misstatements, reduce
detailed tests, and to assess going-concern issues. The use of analytical procedures has
increased because of their effectiveness at identifying possible misstatements at a low cost,
and they are required in the planning and completion phases of the audit."

同じく、サンプルで、Audit Reportに関する記載もあるので、読んでみます。
http://www.prenhall.com/behindthebook/0136128270/pdf/Arens_CH03%20FINAL.pdf