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Jingdong book

审计

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Jingdong book

审计

Name: 审计
Brand: Jingdong book
SKU: 3110208911
Price: 44.65 USD
Availability: OutOfStock

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Content Description

《审计》是为满足应用型本科院校的审计学教学需要，在吸收审计教学的*新成果、总结审计教学经验的基础上组织富有经验的一线教师编写而成的。
《审计》正文内容共十五章，一章至第六章主要介绍了审计的基本理论和方法；第七章至第十一章按照业务循环介绍了业务活动、凭证和记录、内部控制及其测试、涉及的主要报表项目；第十二章介绍了完成审计工作和审计报告的编写方法；第十三章至第十五章分别介绍了经济效益审计、计算机审计和特殊项目的审计。为突出应用型本科教学的需要，《审计》在审计实务部分加强了案例的介绍，包括一般的举例和综合案例。每章开始设有引言，章后附有本章小结、关键术语、同步练习题，以便学生复习和巩固所学的知识。另外，《审计》还配有理论与实训大纲和习题答案，以便教师开展教学活动。
《审计》可作为高等学校财经类审计、会计、财务专业学生的学习用书，也可作为企业审计、财会人员及财经类院校教师的参考用书。

Catalogue

第一章总论
第一节审计的产生和发展
一、政府审计的产生与发展
二、内部审计的产生与发展
三、民间审计的产生与发展
四、审计产生与发展的客观依据
第二节审计概念
一、审计的含义
二、审计目标
三、审计的基本特征
四、审计与会计的关系
第三节审计的对象、职能和作用
一、审计的对象
二、审计的职能
三、审计的作用
第四节审计的分类
一、审计的基本分类
二、审计的其他分类
第五节审计环境和审计判断
一、审计环境
二、审计判断
第六节审计管理
一、审计管理的概念和特征
二、审计管理的主要内容
三、审计管理的基础工作
【本章小结】
【关键术语】
【同步练习】

第二章审计方法与程序
第一节审计方法
一、审计方法概述
二、审计检查方法
三、审计调查方法
四、审计分析方法
第二节审计抽样方法
一、审计抽样方法概述
二、属性抽样
三、变量抽样
第三节审计程序
一、计划阶段
二、实施阶段
三、终结阶段
【本章小结】
【关键术语】
【同步练习】

第三章审计组织与审计人员
第一节国家审计机关
一、国家审计机关的设置
二、国家审计机关的职责与权限
三、西方国家审计机关
第二节民间审计组织
一、民间审计组织概述
二、中国注册会计师协会
三、注册会计师考试与注册
四、民间审计组织的形式
五、国际“四大”会计师事务所
第三节内部审计机构
一、内部审计机构的设置
二、内部审计机构的职责和权限
三、国外内部审计机构概况
第四节审计人员的职业道德与法律责任
一、审计人员的职业道德
……

第四章审计的准则、审计依据和审计工作底稿
第五章审计计划与审记策略
第六章风险评估与风险应对
第七章销售与收款循环审计
第八章购货与付款循环审计
第九章生产与费用循环审计
第十章筹资与投资循环审计
第十一章货币资金审计
第十二章完成审计工作与审计报告
第十三章经济效益审计
第十四章计算机审计
第十五章特殊审计领域
附录
参考书目

Book Abstract

《审计》：
（二）按审计证据的来源分类
审计证据按来源可分为外部审计证据和内部审计证据。
1.外部审计证据
外部证据是由被审计单位以外的组织机构或人士所编制的书面证据。它一般具有较强的证明力。外部证据包括两种。一种是由被审计单位以外的机构或人士编制并由其直接递交审计人员的书面证据，如应收账款的函证回函，被审计单位律师与其他独立的专家关于被审计单位资产所有权和或有负债等的证明函件，保险公司、寄售企业、证券经纪人的证明等。此类证据由于未经被审计单位有关人员之手，排除了伪造、更改凭证的可能性，因而其证明力最强。另一种是由被审计单位以外的机构或人士编制，但为被审计单位所持有并提交审计人员的书面证据，如银行对账单、购货发票、应收票据，顾客订购单，有关的契约、合同等。由于此类证据已经过被审计单位职员之手，审计人员没有直接在现场观察，出现涂改或伪造的可能性就较大。当获取的书面证据有被涂改或伪造的痕迹时，审计人员应予以高度警觉。尽管如此，在一般情况下，外部证据仍是较被审计单位的内部证据更具证明力的一种书面证据。
此外，在外部证据中往往还包括审计人员为证明某个事项而自己动手编制的各种计算表、分析表等。
……

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Jingdong book

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