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Jingdong book

21世纪高等职业教育财经类规划教材·财务会计类：审计学原理

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Jingdong book

21世纪高等职业教育财经类规划教材·财务会计类：审计学原理

Name: 21世纪高等职业教育财经类规划教材·财务会计类：审计学原理
Brand: Jingdong book
SKU: 3110115321
Price: 23.93 USD
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《审计学原理》从现代审计理论和方法程序出发，以审计发展的需要为目标，全面介绍了审计的理论和方法。《审计学原理》贯彻“理论适度够用，强化实践应用”的原则，坚持应用型人才培养模式导向，以社会审计为侧重点，以风险导向审计为主线，阐述了审计基本原理。通过学习《审计学原理》，学生能够较系统地掌握审计学的基本理论、基础知识和专业技能。
工业和信息化高职高专“十二五”规划教材立项项目。

Content Description

审计学原理是会计、财务管理、审计专业的专业基础课，本教材以现代审计理论和方法程序为基本结构，以审计发展的需要为目标，全面介绍了审计的理论和方法。全书遵循应用型人才培养模式导向，贯彻“理论适度够用，强化实践应用”的原则，以审计活动为主线，培养学生德智体全面发展，使之具有较系统的审计学的基本理论，基础知识和专业技能。每章由学习目标、案例导入、相关知识、实训与练习等内容构成，为初学者设计了一个科学的知识体系，以帮助其更轻松、有效地学习审计知识。
本教材可作为高职高专会计、财务、审计管理等专业的教材，也可作为专升本考试、自学考试、注册会计师考试及审计专业技术资格考试参考用书。

Catalogue

第1章总论
1.1 审计的产生与发展
1.1.1 政府审计的产生与发展
1.1.2 注册会计师审计的产生与发展
1.1.3 内部审计的产生与发展
1.2 审计的概念、对象、职能和作用
1.2.1 审计的概念和本质
1.2.2 审计的对象
1.2.3 审计的职能
1.2.4 审计的作用
1.3 审计假设
1.3.1 审计假设的定义与特点
1.3.2 我国审计基本假设
1.4 审计的分类
1.4.1 按照审计主体分类
1.4.2 按照审计内容和目的分类
1.4.3 按审计时间分类
1.4.4 按审计内容的范围分类
1.4.5 按审计地点不同分类
1.5 审计程序与方法
1.5.1 审计程序的含义与作用
1.5.2 国家审计的程序
1.5.3 社会审计的程序
1.5.4 内部审计程序
1.5.5 审计方法
实训与练习

第2章执业准则
2.1 鉴证业务基本准则
2.1.1 鉴证业务的定义、要素和目标
2.1.2 业务承接
2.1.3 鉴证业务的三方关系
2.1.4 鉴证对象
2.1.5 标准
2.1.6 证据
2.1.7 鉴证报告
2.2 会计师事务所质量控制准则
2.2.1 质量控制制度的目的和要素
2.2.2 职业道德规范
2.2.3 客户关系和具体业务的接受与保持
2.2.4 人力资源
2.2.5 业务执行
2.2.6 业务工作底稿
2.2.7 监控实训与练习

第3章职业道德守则
3.1 职业道德概念框架及其运用
3.1.1 职业道德概念框架
3.1.2 注册会计师对职业道德概念框架的具体运用
3.1.3 非执业会员对职业道德概念框架的运用
3.2 鉴证业务对独立性的要求
3.2.1 基本要求
3.2.2 经济利益
3.2.3 威胁独立性的情形和防范措施
3.2.4 贷款和担保以及商业关系家庭和个人关系
3.2.5 与审计客户发生雇佣关系
3.2.6 高级职员与审计客户的长期关联
实训与练习

第4章审计目标
4.1 财务报表审计目标与审计责任
4.1.1 财务报表审计目标
4.1.2 财务报表审计责任
4.2 管理层认定与具体审计目标
4.2.1 管理层认定
4.2.2 具体审计目标
实训与练习

第5章审计计划
5.1 初步业务活动
5.1.1 初步业务活动的目的和内容
5.1.2 审计业务约定书
5.2 总体审计策略和具体审计计划
5.2.1 总体审计策略
5.2.2 具体审计计划
5.2.3 审计过程中对计划的更改
5.2.4 指导、监督与复核
5.3 审计重要性
5.3.1 重要性的含义
5.3.2 审计风险
5.3.3 重要性水平的确定
5.3.4 评价错报的影响
实训与练习

第6章审计证据
6.1 审计证据的性质
6.1.1 审计证据的含义
6.1.2 审计证据的充分性与适当性
6.2 获取审计证据的审计程序
6.2.1 审计程序的作用
6.2.2 审计程序的种类
6.3 函证
6.3.1 函证决策
6.3.2 函证的内容
6.3.3 询证函的设计
6.3.4 函证的实施与评价
6.4 分析程序
6.4.1 分析程序的目的
6.4.2 用做风险评估程序
6.4.3 用做实质性程序
6.4.4 用于总体复核
实训与练习

第7章审计工作底稿
7.1 审计工作底稿概述
7.1.1 审计工作底稿的含义
7.1.2 审计工作底稿的编制目的
7.1.3 审计工作底稿的编制要求
7.1.4 审计工作底稿的性质
7.2 审计工作底稿的格式、要素和范围
7.2.1 确定审计工作底稿的格式要素和范围时考虑的因素
7.2.2 审计工作底稿的要素
7.3 审计工作底稿的归档
7.3.1 审计工作底稿归档工作的性质
7.3.2 审计档案的结构
7.3.3 审计工作底稿归档的期限
7.3.4 审计工作底稿归档后的变动
7.3.5 审计工作底稿的保存期限
7.3.6 审计工作底稿的复核
实训与练习

第8章审计抽样
8.1 审计抽样的基本概念
8.1.1 审计抽样
8.1.2 抽样风险和非抽样风险
8.1.3 统计抽样和非统计抽样
8.1.4 统计抽样的方法
8.2 审计抽样的基本原理
8.2.1 样本设计阶段
8.2.2 选取样本阶段
8.2.3 评价样本结果
实训与练习

第9章风险评估与应对
9.1 风险评估
9.1.1 风险评估程序、信息来源
以及项目组内部的讨论
9.1.2 了解被审计单位及其环境
9.1.3 了解被审计单位的内部控制
9.1.4 评估重大错报风险
9.2 风险应对
9.2.1 针对财务报表层次重大错报风险的总体应对措施
9.2.2 针对认定层次重大错报风险的进一步审计程序
9.2.3 控制测试
9.2.4 实质性程序
实训与练习

第10章审计报告
10.1 审计报告概述
10.1.1 审计报告的含义及特征
10.1.2 审计报告的作用
10.1.3 审计报告类型
10.2 审计报告的基本内容及编制
10.2.1 标准审计报告的基本要素
10.2.2 非标准审计报告的内容及编制
实训与练习
参考文献

Book Abstract

2.西方国家政府审计的发展
在西方国家，最早出现政府审计萌芽的是奴隶制度下的古罗马、古希腊和古埃及等国家，政府设有官厅审计机构，审计人员以“听证”方式对掌管国家财物和税赋的官吏进行考核，成为具有审计性质的经济监督工作。封建社会时期，也设有审计机构和人员，但是当时的审计，无论在组织机构还是审计职权、审计方式上，都处于很不完善的阶段。到了资本主义时期，西方政府审计也有了进一步的发展和完善，西方国家的政府审计在审计理论和实务上有了长足的发展，已从传统的财务审计向现代的经济效益审计发展。
注册会计师审计的产生与发展
1.西方国家注册会计师审计的产生于发展
（1）注册会计师审计的起源。注册会计师审计起源于16世纪的意大利的合伙制企业。当时合伙制企业的合伙人都是出资者，但是有的合伙人参与企业的经营管理，有的合伙人则不参与，所有权和经营权开始分离。那些参与企业经营管理的合伙人有责任向不参与企业经营管理的合伙人说明财务状况。在这种情况下，客观上需要独立的第三者对合伙企业进行监督、检查，人们开始聘请会计专家来担任查账和公证的工作。这样，在16世纪意大利的商业城市中出现了一批具有良好的会计知识、专门从事查账和公证工作的专业人员，他们所进行的查账与公证，可以说是注册会计师审计的起源。
（2）注册会计师审计的形成。18世纪，英国的资本主义经济得到了迅速发展，企业的所有权与经营权进-步分离。于是英国出现了第一于比以查账为职业的独立会计师。他们受企业主委托，对企业会计账目进行逐笔检查，目的是查错防弊，检查结果也只向企业主报告。因为是否聘请独立会计师进行查账由企业主自行决定，所以此时的独立审计尚为任意审计。
股份有限公司的兴起，使公司的所有权与经营权进一步分离，绝大多数股东已完全脱离经营管理，他们出于自身的利益，非常关心公司的经营成果。因此，在客观上产生了由独立会计师对公司财务报表进行审计，以保证财务报表真实可靠的需求。1844年英国政府于颁布了《公司法》，规定股份公司必须设监察人，负责审查公司的账目。1853年，苏格兰爱丁堡创立了第一个注册会计师的专业团体一爱丁堡会计师协会。该协会的成立，标志着注册会计师职业的诞生。
从1844年到20世纪初，是注册会计师审计的形成时期。在这一时期英国注册会计师审计是一种详细的审计，其主要特点是：注册会计师审计的法律地位得到了法律确认；审计的目的是查错防弊，保护企业资产的安全和完整；审计的方法是对会{十账目进行详细审计；审计报告使用人主要为企业股东等。

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