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Jingdong book

审计实务

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Books Economy Accounting and Auditing

Jingdong book

审计实务

Name: 审计实务
Brand: Jingdong book
SKU: 3110068371
Price: 30.73 USD
Availability: OutOfStock

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Content Description

《审计实务》内容通俗易懂，深入浅出，读者可以通过本书完成审计项目实务课程的学习，理解并能够进行财务报表审计，增强审计实践能力。
《审计实务》具有以下特色：
（1）培养高素质实用型专业人才。适应市场经济发展趋势和会计教育改革的发展要求，强化理论知识的应用及实践技能的可操作性。
（2）突出项目实践技能要求。知识陈述以够用为度，加强审计项目实践教学环节。选取真实、典型、实用的项目案例，注重审计技能的培养。
《审计实务》可作为高等院校相关专业教学用书，也可作为审计、会计等职业培训和自学用书。

Catalogue

项目一审计认识
任务1.1 审计的形成与发展
1.1.1 审计形成的基础
1.1.2 西方审计的形成与发展
1.1.3 我国审计的产生与发展
1.1.4 我国注册会计师审计的形成与发展
任务1.2 审计的概念
1.2.1 审计的定义
1.2.2 审计的独立性
1.2.3 审计对象与审计标准
1.2.4 审计方法的选择
1.2.5 审计监督体系
任务1.3 注册会计师职业道德规范
1.3.1 职业道德规范的含义
1.3.2 注册会计师职业道德基本原则
1.3.3 注册会计师职业道德具体要求
1.3.4 注册会计师执业准则的建设
1.3.5 注册会计师执业准则体系的构成

项目二审计要素
任务2.1 对财务报表的责任
2.1.1 被审计单位管理层和治理层的责任
2.1.2 注册会计师的责任
任务2.2 审计目标
2.2.1 审计总体目标
2.2.2 审计具体目标
任务2.3 审计证据
2.3.1 审计证据的含义
2.3.2 审计证据的特性
2.3.3 审计证据的种类
2.3.4 获取审计证据的方法
2.3.5 审计证据获取方法与审计证据、具体审计目标的关系
任务2.4 审计工作底稿
2.4.1 审计工作底稿的定义、作用和分类
2.4.2 审计工作底稿要素与格式
2.4.3 审计工作底稿的编制与复核
2.4.4 审计工作底稿的归档

项目三审计计划工作
任务3.1 审计工作基本流程
3.1.1 接受业务委托
3.1.2 计划审计工作
3.1.3 实施风险评估程序
3.1.4 实施控制测试和实质性程序
3.1.5 完成审计工作和编制审计报告
任务3.2 审计业务约定书
3.2.1 审计业务约定书的含义
3.2.2 审计业务约定书的内容
3.2.3 审计业务约定条款的变更
任务3.3 审计计划
3.3.1 总体审计策略
3.3.2 具体审计计划
3.3.3 总体审计策略与具体审计计划的关系
3.3.4 对计划审计工作的记录

项目四重要性与审计风险
任务4.1 审计重要性
4.1.1 审计重要性的含义
4.1.2 计划审计工作时对重要性水平的确定
4.1.3 审计执行过程中对重要性水平的调整
4.1.4 出具审计意见时对审计重要性的评估
4.1.5 审计重要性与审计风险的关系
任务4.2 审计风险
4.2.1 审计风险模型
4.2.2 重大错报风险的识别与评估
4.2.3 重大错报风险的应对

项目五控制测试与实质性程序
任务5.1 控制测试
……
项目六销售与收款循环审计
项目七采购与付款循环审计
项目八存货与仓储循环审计
项目九筹资与投资循环审计
项目十货币资金审计
项目十一审计报告
参考文献

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Jingdong book

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