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叢書名：職業(yè)教育新形態(tài)財(cái)會名師系列教材
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- 作者：田釗平, 胡丹主編
- 出版時(shí)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(jì)師法》、《企業(yè)會計(jì)準(zhǔn)則》和《中國注冊會計(jì)師審計(jì)準(zhǔn)則》為依據(jù), 采用項(xiàng)目任務(wù)驅(qū)動(dòng)和案例教學(xué)模式, 幫助學(xué)生熟悉審計(jì)工作流程, 掌握審計(jì)基礎(chǔ)知識、工作方法與操作技能, 切實(shí)培養(yǎng)和提高學(xué)生的實(shí)踐技能。本書設(shè)置認(rèn)知審計(jì)職業(yè)、獲取和保管審計(jì)證據(jù)、開展初步業(yè)務(wù)活動(dòng)、進(jìn)行審計(jì)計(jì)劃工作、實(shí)施風(fēng)險(xiǎn)評估工作、采購與付款循環(huán)審計(jì)、銷售與收款循環(huán)審計(jì)、生產(chǎn)與倉儲循環(huán)審計(jì)、籌資與投資循環(huán)審計(jì)、工薪與人事循環(huán)審計(jì)、貨幣資金審計(jì)、完成審計(jì)工作等12個(gè)項(xiàng)目29個(gè)典型任務(wù)。
1. 以《注冊會計(jì)師法》、企業(yè)會計(jì)準(zhǔn)則和中國注冊會計(jì)師審計(jì)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(jì)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(jì)師，注冊會計(jì)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(jì)基礎(chǔ)與實(shí)務(wù)》、《財(cái)務(wù)管理》；從事會計(jì)、審計(jì)、財(cái)務(wù)管理等課程的教學(xué)工作20余年。
項(xiàng)目一 認(rèn)知審計(jì)職業(yè)·········· 1
學(xué)習(xí)目標(biāo)········ 1
關(guān)鍵詞匯············ 1
任務(wù)一 審計(jì)是什么················ 1
一、審計(jì)的內(nèi)涵··············· 1
二、審計(jì)的對象·················· 1
三、審計(jì)分類························ 2
任務(wù)二 審計(jì)怎么做···················· 2
一、審計(jì)的常用方法··························· 2
二、大數(shù)據(jù)審計(jì)································· 5
任務(wù)三 審計(jì)做什么································ 6
一、審計(jì)過程···································· 7
二、審計(jì)目標(biāo)···································· 7
本項(xiàng)目任務(wù)處理與知識拓展 ······················ 9
技能訓(xùn)練················································ 9
項(xiàng)目二 獲取和保管審計(jì)
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(jì)測試項(xiàng)目 ·····················11
一、審計(jì)測試項(xiàng)目的選取方法··············11
二、審計(jì)抽樣的種類及樣本風(fēng)險(xiǎn)···········12
三、審計(jì)抽樣的程序··························14
任務(wù)二 獲取審計(jì)證據(jù)····························19
一、審計(jì)證據(jù)的構(gòu)成··························19
二、審計(jì)證據(jù)的種類··························20
三、審計(jì)證據(jù)的兩大特性····················21
四、獲取審計(jì)證據(jù)的審計(jì)程序··············22
五、使用審計(jì)證據(jù)時(shí)的注意事項(xiàng)···········24
任務(wù)三 編制與保管審計(jì)工作底稿············25
一、審計(jì)工作底稿的范圍和編制
目的 ········································25
二、審計(jì)工作底稿的編制····················25
三、審計(jì)工作底稿的歸檔····················27
本項(xiàng)目任務(wù)處理與知識拓展 ·····················28
技能訓(xùn)練 ··············································28
項(xiàng)目三 開展初步業(yè)務(wù)
活動(dòng)······························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(dòng)的內(nèi)容及其審計(jì)工作
底稿編制··································29
一、初步業(yè)務(wù)活動(dòng)的內(nèi)容····················29
二、初步業(yè)務(wù)活動(dòng)工作底稿的編制
實(shí)例 ········································30
任務(wù)二 擬定審計(jì)業(yè)務(wù)約定書 ··················39
一、審計(jì)業(yè)務(wù)約定書··························39
二、審計(jì)業(yè)務(wù)約定書擬定實(shí)例··············41
本項(xiàng)目任務(wù)處理與知識拓展 ·····················43
技能訓(xùn)練 ··············································43
2
項(xiàng)目四 進(jìn)行審計(jì)計(jì)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(dòng) ········································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(shí)際執(zhí)行的重要性的確定··············46
四、計(jì)劃階段重要性水平編制實(shí)例········46
任務(wù)二 初步識別可能存在較高的重大錯(cuò)報(bào)
風(fēng)險(xiǎn)的領(lǐng)域·······························47
一、審計(jì)風(fēng)險(xiǎn)的含義及模型·················47
二、重要性與審計(jì)風(fēng)險(xiǎn)的關(guān)系··············48
三、評價(jià)結(jié)果時(shí)對錯(cuò)報(bào)與重要性的
考慮·········································49
任務(wù)三 制定總體審計(jì)策略和具體審計(jì)
計(jì)劃 ········································51
一、總體審計(jì)策略的內(nèi)容····················51
二、具體審計(jì)計(jì)劃的內(nèi)容····················53
三、總體審計(jì)策略和具體審計(jì)計(jì)劃的編制
實(shí)例·········································54
本項(xiàng)目任務(wù)處理與知識拓展 ·····················58
技能訓(xùn)練···············································58
項(xiàng)目五 實(shí)施風(fēng)險(xiǎn)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(jì)單位及其環(huán)境············59
一、了解被審計(jì)單位及其環(huán)境的程序·····59
二、了解被審計(jì)單位及其環(huán)境的主要
內(nèi)容·········································61
三、了解被審計(jì)單位及其環(huán)境審計(jì)工作
底稿編制實(shí)例·····························63
任務(wù)二 了解被審計(jì)單位的內(nèi)部控制·········69
一、了解被審計(jì)單位內(nèi)部控制的程序·····69
二、了解被審計(jì)單位內(nèi)部控制的主要
內(nèi)容 ········································70
三、了解被審計(jì)單位的內(nèi)部控制審計(jì)工作
底稿編制實(shí)例·····························72
四、了解被審計(jì)單位內(nèi)部控制（采購與付款
循環(huán)）審計(jì)工作底稿實(shí)例··············78
五、了解被審計(jì)單位內(nèi)部控制（銷售與收款
循環(huán)）審計(jì)工作底稿實(shí)例··············87
六、了解被審計(jì)單位內(nèi)部控制（生產(chǎn)與存貨
循環(huán)）審計(jì)工作底稿實(shí)例··············94
任務(wù)三 識別和評估重大錯(cuò)報(bào)風(fēng)險(xiǎn)············98
一、識別和評估重大錯(cuò)報(bào)風(fēng)險(xiǎn)的審計(jì)
程序 ········································98
二、識別財(cái)務(wù)報(bào)表層次和認(rèn)定層次的重大
錯(cuò)報(bào)風(fēng)險(xiǎn)···································99
三、需要特別考慮的重大錯(cuò)報(bào)風(fēng)險(xiǎn)······ 100
四、初步評價(jià)內(nèi)部控制和風(fēng)險(xiǎn)評估······ 101
五、識別和評估重大錯(cuò)報(bào)風(fēng)險(xiǎn)審計(jì)工作
底稿編制實(shí)例··························· 102
本項(xiàng)目任務(wù)處理與知識拓展 ··················· 104
技能訓(xùn)練 ············································ 104
項(xiàng)目六 采購與付款循環(huán)
審計(jì)····························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(cái)務(wù)報(bào)表項(xiàng)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(jì)工作
底稿編制實(shí)例··························· 110
任務(wù)二 采購與付款循環(huán)實(shí)質(zhì)性程序······· 113
一、應(yīng)付賬款審計(jì)··························· 113
二、固定資產(chǎn)審計(jì)··························· 118
三、在建工程審計(jì)··························· 125
四、管理費(fèi)用審計(jì)··························· 128
五、無形資產(chǎn)審計(jì)··························· 132
六、長期應(yīng)付款審計(jì)························ 137
3
目錄
本項(xiàng)目任務(wù)處理與知識拓展 ··················· 140
技能訓(xùn)練············································· 140
項(xiàng)目七 銷售與收款循環(huán)
審計(jì) ····························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(jì)工作
底稿編制實(shí)例··························· 145
任務(wù)二 銷售與收款循環(huán)實(shí)質(zhì)性程序······· 147
一、營業(yè)收入審計(jì)....................................148
二、應(yīng)收賬款審計(jì)....................................153
三、稅金及附加審計(jì)................................159
四、應(yīng)交稅費(fèi)審計(jì)....................................163
五、信用減值損失審計(jì)............................168
六、銷售費(fèi)用審計(jì)....................................170
本項(xiàng)目任務(wù)處理與知識拓展 ··················· 174
技能訓(xùn)練············································· 174
項(xiàng)目八 生產(chǎn)與倉儲循環(huán)
審計(jì) ····························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(jì)工作
底稿編制實(shí)例....................................177
任務(wù)二 生產(chǎn)與倉儲循環(huán)實(shí)質(zhì)性程序······· 179
一、存貨審計(jì)............................................179
二、營業(yè)成本審計(jì)....................................186
本項(xiàng)目任務(wù)處理與知識拓展 ··················· 190
技能訓(xùn)練············································· 190
項(xiàng)目九 籌資與投資循環(huán)
審計(jì) ····························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(jì)工作
底稿編制實(shí)例....................................193
任務(wù)二 籌資與投資循環(huán)實(shí)質(zhì)性程序······· 195
一、短期借款審計(jì)....................................195
二、長期借款審計(jì)··························· 199
三、財(cái)務(wù)費(fèi)用審計(jì)··························· 202
四、交易性金融資產(chǎn)審計(jì)·················· 206
五、其他應(yīng)收款審計(jì)························ 210
六、其他應(yīng)付款審計(jì)························ 214
七、所得稅費(fèi)用審計(jì)························ 216
八、遞延所得稅負(fù)債審計(jì)·················· 221
九、遞延所得稅資產(chǎn)審計(jì)·················· 225
十、實(shí)收資本（股本）審計(jì)··············· 228
十一、資本公積審計(jì)························ 231
十二、盈余公積審計(jì)························ 234
十三、未分配利潤審計(jì)····················· 236
本項(xiàng)目任務(wù)處理與知識拓展 ··················· 239
技能訓(xùn)練 ············································ 240
項(xiàng)目十 工薪與人事循環(huán)
審計(jì)····························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(jì)工作
底稿編制實(shí)例··························· 242
任務(wù)二 工薪與人事循環(huán)實(shí)質(zhì)性程序······· 244
一、應(yīng)付職工薪酬的審計(jì)目標(biāo)············ 244
二、應(yīng)付職工薪酬審計(jì)的主要實(shí)質(zhì)性
程序 ······································ 245
三、應(yīng)付職工薪酬審計(jì)案例··············· 245
四、應(yīng)付職工薪酬審計(jì)工作底稿編制
實(shí)例 ······································ 246
4
本項(xiàng)目任務(wù)處理與知識拓展 ··················· 250
技能訓(xùn)練············································· 250
項(xiàng)目十一 貨幣資金審計(jì) ·····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(jì)·························· 251
一、庫存現(xiàn)金審計(jì)目標(biāo)····················· 251
二、庫存現(xiàn)金審計(jì)的主要實(shí)質(zhì)性程序··· 251
三、庫存現(xiàn)金審計(jì)案例····················· 252
四、庫存現(xiàn)金審計(jì)工作底稿編制
實(shí)例······································· 253
任務(wù)二 銀行存款審計(jì)任務(wù) ··················· 255
一、銀行存款審計(jì)目標(biāo)····················· 255
二、銀行存款的審計(jì)程序·················· 256
三、銀行存款審計(jì)案例····················· 257
四、銀行存款審計(jì)工作底稿編制
實(shí)例······································· 257
任務(wù)三 其他貨幣資金審計(jì) ··················· 260
一、其他貨幣資金的審計(jì)目標(biāo)············ 260
二、其他貨幣資金審計(jì)的主要實(shí)質(zhì)性
程序······································· 260
三、其他貨幣資金審計(jì)案例··············· 261
四、其他貨幣資金審計(jì)工作底稿編制
實(shí)例 ······································ 261
本項(xiàng)目任務(wù)處理與知識拓展 ··················· 263
技能訓(xùn)練 ············································ 263
項(xiàng)目十二 完成審計(jì)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(jì)工作底稿
編制 ······································ 265
一、業(yè)務(wù)完成階段審計(jì)工作的主要
程序 ····························· 265
二、業(yè)務(wù)完成階段審計(jì)工作底稿的編制
實(shí)例 ······································ 270
任務(wù)二 審計(jì)意見的形成及審計(jì)報(bào)告的
編制 ······································ 275
一、審計(jì)報(bào)告的類型及要素··············· 276
二、無保留意見審計(jì)報(bào)告的編制········· 278
三、非無保留意見審計(jì)報(bào)告的編制······ 279
本項(xiàng)目任務(wù)處理與知識拓展 ··················· 283
技能訓(xùn)練················ 283
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