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Jingdong book

普通高等教育“十一五”规划教材：审计学

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Jingdong book

普通高等教育“十一五”规划教材：审计学

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《审计学》分为12章，主要内容为总论，法律责任，审计证据与审计工作底稿，审计计划、重要性与审计风险，内部控制及其评审，审计抽样，货币资金审计，筹资与投资循环审计，购货与付款循环审计，生产循环审计，销售与收款循环审计，审计报告。《审计学》结合企业会计准则、审计准则以及相关法律法规的最新变化，本着“夯实基础、拓宽知识面”的原则，在结构安排上做了精心设计和尝试，力求主线清晰、内容完整。《审计学》适用于高职高专院校财经类专业教材，也可作为会计人员自学和参考用书。
Catalogue

前言
第一章 总论
第一节 审计的产生与发展
第二节 审计的含义与性质
第三节 审计对象与审计职能
第四节 审计的分类与方法
第五节 审计组织体系
第六节 审计职业道德规范
思考题
练习题

第二章 法律责任
第一节 法律责任概述
第二节 如何避免法律诉讼
思考题
练习题

第三章 审计证据与审计工作底稿
第一节 审计证据
第二节 审计工作底稿
思考题
练习题

第四章 审计计划、重要性与审计风险
第一节 审计计划
第二节 审计重要性
第三节 审计风险
思考题
练习题

第五章 内部控制及其评审
第一节 内部控制概述
第二节 内部控制系统的描述
第三节 内部控制测试
第四节 管理建议书
思考题
练习题

第六章 审计抽样
第一节 审计抽样概述
第二节 控制测试中抽样技术的应用
第三节 实质性程序中抽样技术的应用
思考题
练习题

第七章 货币资金审计
第一节 库存现金审计
第二节 银行存款审计
第三节 其他货币资金审计
思考题
练习题

第八章 筹资与投资循环审计
第一节 筹资与投资循环审计概述
第二节 借款与所有者权益相关项目审计
第三节 投资相关账户审计
思考题
练习题

第九章 购货与付款循环审计
第一节 购货与付款循环审计概述
第二节 应付账款审计
第三节 固定资产审计
第四节 其他相关账户审计
思考题
练习题

第十章 生产循环审计
第一节 生产循环审计概述
第二节 存货审计
第三节 存货成本审计
第四节 其他相关账户审计
思考题
练习题

第十一章 销售与收款循环审计
第一节 销售与收款循环审计概述
第二节 营业收入审计
第三节 应收账款和坏账准备审计
第四节 其他相关账户审计
思考题
练习题

第十二章 审计报告
第一节 概述
第二节 简式审计报告的意见类型
第三节 审计报告的编制
第四节 特殊目的审计报告
思考题
练习题
附录 练习题参考答案
参考文献
Book Abstract

第一章 总论
[学习目标]（1）掌握审计的含义与性质；审计对象和审计职能以及各种审计方法的含义，注册会计师职业道德规范基本准则的内容。
（2）了解审计的产生与发展过程以及我国审计组织体系及其职责和权限。
（3）明确审计的分类方法；注册会计师职业道德的具体要求。
第一节审计的产生与发展
一、审计产生和发展的客观基础
（一）受托经济责任关系是审计产生的基础
审计作为一种经济监督活动，伴随着社会经济责任的形成而产生，又伴随着社会经济责任的深化而发展。当社会经济发展到一定程度时，经济组织规模会扩大，经济活动过程会变得复杂，管理层次会增多，致使财产所有者无法亲自掌管全部经济活动，只好委托他人代为经管，这样就形成了财产所有权与经营管理权的分离及受托责任关系。为了监督经营管理者的经济行为和受托责任的履行程度，财产所有者就授权或委托专职机构与人员代替自己进行监督检查，于是就产生了审计。
审计的产生奠定了审计关系人理论，即审计行为的发生必须有审计人、被审计人和审计委托人或授权人三方面关系人，他们顺次为第一关系人、第二关系人和第三关系人。其中，审计人是第一关系人，作为被审计人的第二关系人是财产的受托经管者；第三关系人即为财产的所有者。审计关系人三者关系如图1—1所示。
Introduction

为贯彻落实教育部《关于进一步加强高等学校本科教学工作的若干意见》和《教育部关于以就业为导向深化高等职业教育改革的若干意见》的精神，加强教材建设，确保教材质量，中国电力教育协会组织制订了普通高等教育“十一五”教材规划。该规划强调适应不同层次、
不同类型院校，满足学科发展和人才培养的需求，坚持专业基础课教材与教学急需的专业教材并重、新编与修订相结合。本书为新编教材。
本教材依据财政部新颁布的《企业会计准则》、《审计准则》和国家税务总局新颁布的《企业所得税法》及《企业破产法》、《合伙企业法》、《公司法》、《证券法》等法规，并跟踪了经济管理相关领域的最新研究成果编写而成。
与同类教材相比，本教材具有以下特点：
（1）内容上除了较系统地介绍审计的基础理论知识和技术方法外，还紧密联系实际，注重结合社会需求和审计发展的新动向，注重吸收、借鉴国内外审计理论的新成果和实践工作的新经验，突出教材的实用性、可读性、可操作性和超前性。
（2）本教材在形式安排上做了精心设计和大胆尝试，力求主线清晰、内容完整、有所突破。本教材在注重内容的同时，在教材的表现形式上力求能够体现西方教材的形式特点，与西方教材的形式相“接轨”，比如，每章配有学习目标、思考题和练习题。
总之，本教材在内容方面根据新的会计准则和审计准则做了及时的更新，在形式设计上亦有所创新，它的推出非常及时。
本教材由周建仁（河南工业贸易职业学院）和黄胜华（河南工程学院）担任主编，武迎春（黄河科技学院）、张新成（郑州经贸职业学院）、闫蕾（郑州大学升达经贸管理学院）担任副主编。周建仁编写了第一章，黄胜华编写了第二、三章，闫蕾编写了第四、五、十章，杨纪红（郑州大学升达经贸管理学院）编写了第六、七章，张新成编写了第八、九章，武迎春编写了第十一章，孙长新（河南工业贸易职业学院）．编写了第十二章。
本教材由浙江经济职业技术学院财会金融学院王茜副教授主审。在编写过程中，还参考了许多学者及同行的研究成果和文献资料。在此一并表示感谢。
限于作者水平和经验有限，书中难免有不当之处，恳请广大读者批评指正。

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