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Jingdong book

中国注册会计师继续教育审计案例(第3辑)(教师手册)

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中国注册会计师继续教育审计案例(第3辑)(教师手册)

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《中国注册会计师继续教育审计案例(第3辑)(教师手册)》主要特点:一是着力解决注册会计师执业过程中遇到的实际问题。二是强化审计案例的可读性和实效性。三是及时反映执业质量检查制度的重大变化。
Catalogue

案例教学说明
一、业务项目检查案例
1.斗星山公司商誉审计案例
2.桂峰山公司费用认定审计案例
3.南湖科技公司收入确认审计案例
4.汤山公司综合审计案例
5.天山公司关联方股权转让审计案例
6.天幕公司无形资产审计案例
7.白云公司债务重组审计案例
8.松花江公司前期差错及列报审计案例
9.东江山水公司风险评估和内控测试审计案例
10.华山公司递延所得税资产审计案例
11.蜀山公司存货监盘审计案例
12.ST水银山持续经营审计案例
13.SST秋叶公司审计意见案例
14.盛德立威公司关联交易审计案例
15.黄建公司持续经营审计案例
16.南岭公司持续经营审计案例

二、质量控制体系检查案例
1.质量控制体系检查案例一
2.质量控制体系检查案例二
3.质量控制体系检查案例三

后记
Book Abstract

2.收购海山公司股权。
2008年5月,斗星山公司收购海山公司60%的股权,根据收购协议,斗星山公司支付收购价款2613万元。斗星山公司按非同一控制F的企业合并,在购买日编制了合并财务报表,确认了613万元的商誉。
海山公司为一家从事酒店经营的管理公司。2006年1月,海山公司与海风大酒店的股东签订了合作协议,根据该合作协议,海山公司承包经营海风大酒店,海山公司负责海风大酒店一期工程的全部投资,海风大酒店股东负责海风大酒店二期工程的全部投资。合作各方约定合作期限为15年,合作期满,除非因自然灾害导致协议无法继续履行,否则合作期限无条件顺延5年。合作期满,海山公司无条件将海风大酒店所有资产及经营权交还给海风大酒店股东。承包期间海山公司保证海风大酒店每年向其股东支付500万元的税后利润作为承包费用,海风大酒店的剩余收益全部归海山公司,作为海山公司的投资回报。若海风大酒店当年税后利润不足以支付承包费用,海山公司对不足部分负有连带责任。
截至2008年6月,海山公司投入海风大酒店改造资金9068万元,该款项在海山公司作为长期应收款列报。海风大酒店于2008年6月底正式开业。
除承包经营海风大酒店之外,海山公司没有从事其他酒店的经营,也没有从事其他经营活动。
(三)注册会计师实施的主要审计程序
……
Introduction

为了切实满足注册会计师继续教育和行业从业人员审计实务学习的迫切需要,提高注册会计师分析、解决实际问题的能力,自2009年3月出版第一辑审计案例以来,中国注册会计师协会(以下简称中注协)始终立足行业发展实际,不断拓展案例开发思路,优化案例整体布局,增加案例信息含量,着力提高审计案例的针对性和实效性,受到有关各方的充分肯定和一致好评。
财政部领导一直十分重视和关心审计案例开发工作,多次作出重要指示。根据财政部领导指示精神,针对会计师事务所及注册会计师执业过程中存在的缺陷与不足,中注协对2009年至2011年证券资格事务所(以下简称证券所)执业质量检查中积累的相关材料进行了系统梳理和全面提炼,在此基础上,开发出一批新的注册会计师继续教育审计案例,推动案例开发工作迈上新台阶。
本辑审计案例力求突出以下三个方面的特点:
一是着力解决注册会计师执业过程中遇到的实际问题。本辑案例切实围绕注册会计师实务操作中的疑难领域和薄弱环节,深入剖析注册会计师执业过程中的“常见病”和“多发病”,为事务所和注册会计师严格执行准则和有效防范风险提供帮助与借鉴。
……

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