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li liu
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Decks in this class (15)
一、审计概述
审计概念,
审计关系概念,
会计报表审计
13
cards
二、注册会计师执业准则
审计准则概念,
鉴证业务概念,
项目质量复核概念
7
cards
三、注册会计师法律责任
经营失败概念,
审计失败概念,
错误的概念
10
cards
五、审计过程与审计目标
概念：认定,
我国财务报表审计的总体目标是什么,
简述被审计单位管理层认定及具体审计目标的内容。
3
cards
六、审计计划
审计业务约定书是什么,
实际执行的重要性,
审计风险
11
cards
七、审计证据
审计证据,
重新执行,
函证
11
cards
八、审计工作底稿
审计工作底稿,
注册会计师为啥要编制审计工作底稿,
审计工作底稿通常包含哪些要素
4
cards
九、审计抽样方法
审计抽样,
抽样风险,
非抽样风险
11
cards
十、风险评估
风险评估程序,
内部控制,
特别风险
9
cards
十一、风险应对
进一步审计程序,
控制测试,
实质性程序
7
cards
十二、审计报告
审计报告,
非无保留意见的审计报告,
关键审计事项
8
cards
十三、销售与收款循环审计
如何运用分析程序对主营业务收入进行审查,
如何进行收入的截止测试,
如何审计销售业务的发生认定（逆查法，高估）
5
cards
十四、采购与付款循环的审计
如何查找未入账的应付账款,
如何对未回函的应付账款函证实施替代程序
2
cards
十五、生产与存货循环审计
简述存货监盘的审计目标,
如何实施存货监盘程序,
掌握存货监盘中三种特殊情况的处理
3
cards
十六、货币资金的审计
如何实施库存现金监盘,
如何审查银行存款余额调节表,
掌握银行函证程序
3
cards
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