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叢書名：職業(yè)教育新形態(tài)財會名師系列教材
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- 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)會計準則》和《中國注冊會計師審計準則》為依據(jù), 采用項目任務驅動和案例教學模式, 幫助學生熟悉審計工作流程, 掌握審計基礎知識、工作方法與操作技能, 切實培養(yǎng)和提高學生的實踐技能。本書設置認知審計職業(yè)、獲取和保管審計證據(jù)、開展初步業(yè)務活動、進行審計計劃工作、實施風險評估工作、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。
1. 以《注冊會計師法》、企業(yè)會計準則和中國注冊會計師審計準則為依據(jù)
2. 知識體系完整，內容淺顯易懂，并提供大量審計工作底稿示例
3. 提供精品微課和教學資源，輔助教學
田釗平，博士，教授，高級會計師，注冊會計師，浙江廣廈建設職業(yè)技術大學產業(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《審計基礎與實務》、《財務管理》；從事會計、審計、財務管理等課程的教學工作20余年。
項目一 認知審計職業(yè)·········· 1
學習目標········ 1
關鍵詞匯············ 1
任務一 審計是什么················ 1
一、審計的內涵··············· 1
二、審計的對象·················· 1
三、審計分類························ 2
任務二 審計怎么做···················· 2
一、審計的常用方法··························· 2
二、大數(shù)據(jù)審計································· 5
任務三 審計做什么································ 6
一、審計過程···································· 7
二、審計目標···································· 7
本項目任務處理與知識拓展 ······················ 9
技能訓練················································ 9
項目二 獲取和保管審計
證據(jù) ····························· 11
學習目標···············································11
關鍵詞匯···············································11
任務一 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險···········12
三、審計抽樣的程序··························14
任務二 獲取審計證據(jù)····························19
一、審計證據(jù)的構成··························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
本項目任務處理與知識拓展 ·····················28
技能訓練 ··············································28
項目三 開展初步業(yè)務
活動······························29
學習目標 ··············································29
關鍵詞匯 ··············································29
任務一 初步業(yè)務活動的內容及其審計工作
底稿編制··································29
一、初步業(yè)務活動的內容····················29
二、初步業(yè)務活動工作底稿的編制
實例 ········································30
任務二 擬定審計業(yè)務約定書 ··················39
一、審計業(yè)務約定書··························39
二、審計業(yè)務約定書擬定實例··············41
本項目任務處理與知識拓展 ·····················43
技能訓練 ··············································43
2
項目四 進行審計計劃
工作 ····························· 44
學習目標···············································44
關鍵詞匯···············································44
任務一 評估并確定重要性水平業(yè)務
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
任務二 初步識別可能存在較高的重大錯報
風險的領域·······························47
一、審計風險的含義及模型·················47
二、重要性與審計風險的關系··············48
三、評價結果時對錯報與重要性的
考慮·········································49
任務三 制定總體審計策略和具體審計
計劃 ········································51
一、總體審計策略的內容····················51
二、具體審計計劃的內容····················53
三、總體審計策略和具體審計計劃的編制
實例·········································54
本項目任務處理與知識拓展 ·····················58
技能訓練···············································58
項目五 實施風險評估
工作 ····························· 59
學習目標···············································59
關鍵詞匯···············································59
任務一 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
任務二 了解被審計單位的內部控制·········69
一、了解被審計單位內部控制的程序·····69
二、了解被審計單位內部控制的主要
內容 ········································70
三、了解被審計單位的內部控制審計工作
底稿編制實例·····························72
四、了解被審計單位內部控制（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、了解被審計單位內部控制（生產與存貨
循環(huán)）審計工作底稿實例··············94
任務三 識別和評估重大錯報風險············98
一、識別和評估重大錯報風險的審計
程序 ········································98
二、識別財務報表層次和認定層次的重大
錯報風險···································99
三、需要特別考慮的重大錯報風險······ 100
四、初步評價內部控制和風險評估······ 101
五、識別和評估重大錯報風險審計工作
底稿編制實例··························· 102
本項目任務處理與知識拓展 ··················· 104
技能訓練 ············································ 104
項目六 采購與付款循環(huán)
審計····························106
學習目標 ············································ 106
關鍵詞匯 ············································ 106
任務一 采購與付款循環(huán)控制測試·········· 106
一、業(yè)務循環(huán)與財務報表項目的對應
關系 ······································ 106
二、采購與付款循環(huán)的內部控制········· 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
任務二 采購與付款循環(huán)實質性程序······· 113
一、應付賬款審計··························· 113
二、固定資產審計··························· 118
三、在建工程審計··························· 125
四、管理費用審計··························· 128
五、無形資產審計··························· 132
六、長期應付款審計························ 137
3
目錄
本項目任務處理與知識拓展 ··················· 140
技能訓練············································· 140
項目七 銷售與收款循環(huán)
審計 ····························142
學習目標············································· 142
關鍵詞匯············································· 142
任務一 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
任務二 銷售與收款循環(huán)實質性程序······· 147
一、營業(yè)收入審計....................................148
二、應收賬款審計....................................153
三、稅金及附加審計................................159
四、應交稅費審計....................................163
五、信用減值損失審計............................168
六、銷售費用審計....................................170
本項目任務處理與知識拓展 ··················· 174
技能訓練············································· 174
項目八 生產與倉儲循環(huán)
審計 ····························175
學習目標············································· 175
關鍵詞匯············································· 175
任務一 生產與倉儲循環(huán)控制測試·········· 175
一、生產與倉儲循環(huán)的內部控制 ............175
二、生產與倉儲循環(huán)控制測試審計工作
底稿編制實例....................................177
任務二 生產與倉儲循環(huán)實質性程序······· 179
一、存貨審計............................................179
二、營業(yè)成本審計....................................186
本項目任務處理與知識拓展 ··················· 190
技能訓練············································· 190
項目九 籌資與投資循環(huán)
審計 ····························191
學習目標 ············································ 191
關鍵詞匯 ············································ 191
任務一 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
任務二 籌資與投資循環(huán)實質性程序······· 195
一、短期借款審計....................................195
二、長期借款審計··························· 199
三、財務費用審計··························· 202
四、交易性金融資產審計·················· 206
五、其他應收款審計························ 210
六、其他應付款審計························ 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
本項目任務處理與知識拓展 ··················· 239
技能訓練 ············································ 240
項目十 工薪與人事循環(huán)
審計····························241
學習目標 ············································ 241
關鍵詞匯 ············································ 241
任務一 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
任務二 工薪與人事循環(huán)實質性程序······· 244
一、應付職工薪酬的審計目標············ 244
二、應付職工薪酬審計的主要實質性
程序 ······································ 245
三、應付職工薪酬審計案例··············· 245
四、應付職工薪酬審計工作底稿編制
實例 ······································ 246
4
本項目任務處理與知識拓展 ··················· 250
技能訓練············································· 250
項目十一 貨幣資金審計 ·····251
學習目標············································· 251
關鍵詞匯············································· 251
任務一 庫存現(xiàn)金審計·························· 251
一、庫存現(xiàn)金審計目標····················· 251
二、庫存現(xiàn)金審計的主要實質性程序··· 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
任務二 銀行存款審計任務 ··················· 255
一、銀行存款審計目標····················· 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
任務三 其他貨幣資金審計 ··················· 260
一、其他貨幣資金的審計目標············ 260
二、其他貨幣資金審計的主要實質性
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
本項目任務處理與知識拓展 ··················· 263
技能訓練 ············································ 263
項目十二 完成審計工作·····265
學習目標 ············································ 265
關鍵詞匯 ············································ 265
任務一 業(yè)務完成階段審計工作底稿
編制 ······································ 265
一、業(yè)務完成階段審計工作的主要
程序 ····························· 265
二、業(yè)務完成階段審計工作底稿的編制
實例 ······································ 270
任務二 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
本項目任務處理與知識拓展 ··················· 283
技能訓練················ 283
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