The Price Waterhouse Audit: A State of the Art Approach.
介绍了普华永道审计方法的特点，包括自上而下的理念、对业务的全面理解、累积审计知识的运用、以断言为重点的风险评估和审计程序选择，以及软件支持，并解释了其三个阶段规划流程。
Abstract The Price Waterhouse (PW) audit approach, applicable to businesses engaged in all types of economic activity and of all sizes, results in providing clients and the public with a quality and cost effective audit tailored to the unique characteristics of each client's business. Distinctive characteristics of the PW approach are described in this article, including its top down philosophy with the keystone being a comprehensive understanding of the business, recognition of cumulative audit knowledge, an assertions focus which facilitates risk assessment and selection of responsive audit procedures, and sophisticated software support. The three stage planning process using these concepts and tools is explained. Excerpts from PW guidance material and examples of planning documents illustrate concepts discussed in the text.