定 價：69.8 元
叢書名：職業(yè)教育新形態(tài)財會名師系列教材
- 作者：田釗平, 胡丹主編
- 出版時間：2023/6/1
- ISBN：9787115614940
- 出 版 社：人民郵電出版社
- 中圖法分類：F239.6
- 頁碼：255
- 紙張：
- 版次：1
- 開本：26cm
本書以《中華人民共和國注冊會計師法》、《企業(yè)會計準(zhǔn)則》和《中國注冊會計師審計準(zhǔn)則》為依據(jù), 采用項目任務(wù)驅(qū)動和案例教學(xué)模式, 幫助學(xué)生熟悉審計工作流程, 掌握審計基礎(chǔ)知識、工作方法與操作技能, 切實培養(yǎng)和提高學(xué)生的實踐技能。本書設(shè)置認知審計職業(yè)、獲取和保管審計證據(jù)、開展初步業(yè)務(wù)活動、進行審計計劃工作、實施風(fēng)險評估工作、采購與付款循環(huán)審計、銷售與收款循環(huán)審計、生產(chǎn)與倉儲循環(huán)審計、籌資與投資循環(huán)審計、工薪與人事循環(huán)審計、貨幣資金審計、完成審計工作等12個項目29個典型任務(wù)。
1. 以《注冊會計師法》、企業(yè)會計準(zhǔn)則和中國注冊會計師審計準(zhǔn)則為依據(jù)
2. 知識體系完整，內(nèi)容淺顯易懂，并提供大量審計工作底稿示例
3. 提供精品微課和教學(xué)資源，輔助教學(xué)
田釗平，博士，教授，高級會計師，注冊會計師，浙江廣廈建設(shè)職業(yè)技術(shù)大學(xué)產(chǎn)業(yè)發(fā)展與治理創(chuàng)新研究院副院長，主編兩部“十四五”國家級規(guī)劃教材《審計基礎(chǔ)與實務(wù)》、《財務(wù)管理》；從事會計、審計、財務(wù)管理等課程的教學(xué)工作20余年。
項目一 認知審計職業(yè)·········· 1
學(xué)習(xí)目標(biāo)········ 1
關(guān)鍵詞匯············ 1
任務(wù)一 審計是什么················ 1
一、審計的內(nèi)涵··············· 1
二、審計的對象·················· 1
三、審計分類························ 2
任務(wù)二 審計怎么做···················· 2
一、審計的常用方法··························· 2
二、大數(shù)據(jù)審計································· 5
任務(wù)三 審計做什么································ 6
一、審計過程···································· 7
二、審計目標(biāo)···································· 7
本項目任務(wù)處理與知識拓展 ······················ 9
技能訓(xùn)練················································ 9
項目二 獲取和保管審計
證據(jù) ····························· 11
學(xué)習(xí)目標(biāo)···············································11
關(guān)鍵詞匯···············································11
任務(wù)一 選取審計測試項目 ·····················11
一、審計測試項目的選取方法··············11
二、審計抽樣的種類及樣本風(fēng)險···········12
三、審計抽樣的程序··························14
任務(wù)二 獲取審計證據(jù)····························19
一、審計證據(jù)的構(gòu)成··························19
二、審計證據(jù)的種類··························20
三、審計證據(jù)的兩大特性····················21
四、獲取審計證據(jù)的審計程序··············22
五、使用審計證據(jù)時的注意事項···········24
任務(wù)三 編制與保管審計工作底稿············25
一、審計工作底稿的范圍和編制
目的 ········································25
二、審計工作底稿的編制····················25
三、審計工作底稿的歸檔····················27
本項目任務(wù)處理與知識拓展 ·····················28
技能訓(xùn)練 ··············································28
項目三 開展初步業(yè)務(wù)
活動······························29
學(xué)習(xí)目標(biāo) ··············································29
關(guān)鍵詞匯 ··············································29
任務(wù)一 初步業(yè)務(wù)活動的內(nèi)容及其審計工作
底稿編制··································29
一、初步業(yè)務(wù)活動的內(nèi)容····················29
二、初步業(yè)務(wù)活動工作底稿的編制
實例 ········································30
任務(wù)二 擬定審計業(yè)務(wù)約定書 ··················39
一、審計業(yè)務(wù)約定書··························39
二、審計業(yè)務(wù)約定書擬定實例··············41
本項目任務(wù)處理與知識拓展 ·····················43
技能訓(xùn)練 ··············································43
2
項目四 進行審計計劃
工作 ····························· 44
學(xué)習(xí)目標(biāo)···············································44
關(guān)鍵詞匯···············································44
任務(wù)一 評估并確定重要性水平業(yè)務(wù)
活動 ········································44
一、正確理解重要性的含義·················44
二、如何確定重要性水平····················45
三、實際執(zhí)行的重要性的確定··············46
四、計劃階段重要性水平編制實例········46
任務(wù)二 初步識別可能存在較高的重大錯報
風(fēng)險的領(lǐng)域·······························47
一、審計風(fēng)險的含義及模型·················47
二、重要性與審計風(fēng)險的關(guān)系··············48
三、評價結(jié)果時對錯報與重要性的
考慮·········································49
任務(wù)三 制定總體審計策略和具體審計
計劃 ········································51
一、總體審計策略的內(nèi)容····················51
二、具體審計計劃的內(nèi)容····················53
三、總體審計策略和具體審計計劃的編制
實例·········································54
本項目任務(wù)處理與知識拓展 ·····················58
技能訓(xùn)練···············································58
項目五 實施風(fēng)險評估
工作 ····························· 59
學(xué)習(xí)目標(biāo)···············································59
關(guān)鍵詞匯···············································59
任務(wù)一 了解被審計單位及其環(huán)境············59
一、了解被審計單位及其環(huán)境的程序·····59
二、了解被審計單位及其環(huán)境的主要
內(nèi)容·········································61
三、了解被審計單位及其環(huán)境審計工作
底稿編制實例·····························63
任務(wù)二 了解被審計單位的內(nèi)部控制·········69
一、了解被審計單位內(nèi)部控制的程序·····69
二、了解被審計單位內(nèi)部控制的主要
內(nèi)容 ········································70
三、了解被審計單位的內(nèi)部控制審計工作
底稿編制實例·····························72
四、了解被審計單位內(nèi)部控制（采購與付款
循環(huán)）審計工作底稿實例··············78
五、了解被審計單位內(nèi)部控制（銷售與收款
循環(huán)）審計工作底稿實例··············87
六、了解被審計單位內(nèi)部控制（生產(chǎn)與存貨
循環(huán)）審計工作底稿實例··············94
任務(wù)三 識別和評估重大錯報風(fēng)險············98
一、識別和評估重大錯報風(fēng)險的審計
程序 ········································98
二、識別財務(wù)報表層次和認定層次的重大
錯報風(fēng)險···································99
三、需要特別考慮的重大錯報風(fēng)險······ 100
四、初步評價內(nèi)部控制和風(fēng)險評估······ 101
五、識別和評估重大錯報風(fēng)險審計工作
底稿編制實例··························· 102
本項目任務(wù)處理與知識拓展 ··················· 104
技能訓(xùn)練 ············································ 104
項目六 采購與付款循環(huán)
審計····························106
學(xué)習(xí)目標(biāo) ············································ 106
關(guān)鍵詞匯 ············································ 106
任務(wù)一 采購與付款循環(huán)控制測試·········· 106
一、業(yè)務(wù)循環(huán)與財務(wù)報表項目的對應(yīng)
關(guān)系 ······································ 106
二、采購與付款循環(huán)的內(nèi)部控制········· 107
三、采購與付款循環(huán)控制測試審計工作
底稿編制實例··························· 110
任務(wù)二 采購與付款循環(huán)實質(zhì)性程序······· 113
一、應(yīng)付賬款審計··························· 113
二、固定資產(chǎn)審計··························· 118
三、在建工程審計··························· 125
四、管理費用審計··························· 128
五、無形資產(chǎn)審計··························· 132
六、長期應(yīng)付款審計························ 137
3
目錄
本項目任務(wù)處理與知識拓展 ··················· 140
技能訓(xùn)練············································· 140
項目七 銷售與收款循環(huán)
審計 ····························142
學(xué)習(xí)目標(biāo)············································· 142
關(guān)鍵詞匯············································· 142
任務(wù)一 銷售與收款循環(huán)控制測試·········· 142
一、銷售與收款循環(huán)的內(nèi)部控制········· 142
二、銷售與收款循環(huán)控制測試審計工作
底稿編制實例··························· 145
任務(wù)二 銷售與收款循環(huán)實質(zhì)性程序······· 147
一、營業(yè)收入審計....................................148
二、應(yīng)收賬款審計....................................153
三、稅金及附加審計................................159
四、應(yīng)交稅費審計....................................163
五、信用減值損失審計............................168
六、銷售費用審計....................................170
本項目任務(wù)處理與知識拓展 ··················· 174
技能訓(xùn)練············································· 174
項目八 生產(chǎn)與倉儲循環(huán)
審計 ····························175
學(xué)習(xí)目標(biāo)············································· 175
關(guān)鍵詞匯············································· 175
任務(wù)一 生產(chǎn)與倉儲循環(huán)控制測試·········· 175
一、生產(chǎn)與倉儲循環(huán)的內(nèi)部控制 ............175
二、生產(chǎn)與倉儲循環(huán)控制測試審計工作
底稿編制實例....................................177
任務(wù)二 生產(chǎn)與倉儲循環(huán)實質(zhì)性程序······· 179
一、存貨審計............................................179
二、營業(yè)成本審計....................................186
本項目任務(wù)處理與知識拓展 ··················· 190
技能訓(xùn)練············································· 190
項目九 籌資與投資循環(huán)
審計 ····························191
學(xué)習(xí)目標(biāo) ············································ 191
關(guān)鍵詞匯 ············································ 191
任務(wù)一 籌資與投資循環(huán)控制測試·········· 191
一、籌資與投資循環(huán)的內(nèi)部控制............191
二、籌資與投資循環(huán)控制測試審計工作
底稿編制實例....................................193
任務(wù)二 籌資與投資循環(huán)實質(zhì)性程序······· 195
一、短期借款審計....................................195
二、長期借款審計··························· 199
三、財務(wù)費用審計··························· 202
四、交易性金融資產(chǎn)審計·················· 206
五、其他應(yīng)收款審計························ 210
六、其他應(yīng)付款審計························ 214
七、所得稅費用審計························ 216
八、遞延所得稅負債審計·················· 221
九、遞延所得稅資產(chǎn)審計·················· 225
十、實收資本（股本）審計··············· 228
十一、資本公積審計························ 231
十二、盈余公積審計························ 234
十三、未分配利潤審計····················· 236
本項目任務(wù)處理與知識拓展 ··················· 239
技能訓(xùn)練 ············································ 240
項目十 工薪與人事循環(huán)
審計····························241
學(xué)習(xí)目標(biāo) ············································ 241
關(guān)鍵詞匯 ············································ 241
任務(wù)一 工薪與人事循環(huán)控制測試·········· 241
一、工薪與人事循環(huán)的內(nèi)部控制········· 241
二、工薪與人事循環(huán)控制測試審計工作
底稿編制實例··························· 242
任務(wù)二 工薪與人事循環(huán)實質(zhì)性程序······· 244
一、應(yīng)付職工薪酬的審計目標(biāo)············ 244
二、應(yīng)付職工薪酬審計的主要實質(zhì)性
程序 ······································ 245
三、應(yīng)付職工薪酬審計案例··············· 245
四、應(yīng)付職工薪酬審計工作底稿編制
實例 ······································ 246
4
本項目任務(wù)處理與知識拓展 ··················· 250
技能訓(xùn)練············································· 250
項目十一 貨幣資金審計 ·····251
學(xué)習(xí)目標(biāo)············································· 251
關(guān)鍵詞匯············································· 251
任務(wù)一 庫存現(xiàn)金審計·························· 251
一、庫存現(xiàn)金審計目標(biāo)····················· 251
二、庫存現(xiàn)金審計的主要實質(zhì)性程序··· 251
三、庫存現(xiàn)金審計案例····················· 252
四、庫存現(xiàn)金審計工作底稿編制
實例······································· 253
任務(wù)二 銀行存款審計任務(wù) ··················· 255
一、銀行存款審計目標(biāo)····················· 255
二、銀行存款的審計程序·················· 256
三、銀行存款審計案例····················· 257
四、銀行存款審計工作底稿編制
實例······································· 257
任務(wù)三 其他貨幣資金審計 ··················· 260
一、其他貨幣資金的審計目標(biāo)············ 260
二、其他貨幣資金審計的主要實質(zhì)性
程序······································· 260
三、其他貨幣資金審計案例··············· 261
四、其他貨幣資金審計工作底稿編制
實例 ······································ 261
本項目任務(wù)處理與知識拓展 ··················· 263
技能訓(xùn)練 ············································ 263
項目十二 完成審計工作·····265
學(xué)習(xí)目標(biāo) ············································ 265
關(guān)鍵詞匯 ············································ 265
任務(wù)一 業(yè)務(wù)完成階段審計工作底稿
編制 ······································ 265
一、業(yè)務(wù)完成階段審計工作的主要
程序 ····························· 265
二、業(yè)務(wù)完成階段審計工作底稿的編制
實例 ······································ 270
任務(wù)二 審計意見的形成及審計報告的
編制 ······································ 275
一、審計報告的類型及要素··············· 276
二、無保留意見審計報告的編制········· 278
三、非無保留意見審計報告的編制······ 279
本項目任務(wù)處理與知識拓展 ··················· 283
技能訓(xùn)練················ 283
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