https://deepsleep.fun/learn/cpa/03-audit/Recent content in 审计 on DeepSleep BlogHugozh-CNhttps://deepsleep.fun/learn/cpa/03-audit/01-audit-overview/Mon, 01 Jan 0001 00:00:00 +0000https://deepsleep.fun/learn/cpa/03-audit/01-audit-overview/CPA 审计第1章 — 审计概念、保证程度、审计要素、审计目标、认定、审计风险模型与审计过程https://deepsleep.fun/learn/cpa/03-audit/02-professional-ethics/Mon, 01 Jan 0001 00:00:00 +0000https://deepsleep.fun/learn/cpa/03-audit/02-professional-ethics/CPA 审计第2章 — 六项职业道德基本原则、职业道德概念框架、不利影响的识别评价和应对、利益冲突与收费等具体运用https://deepsleep.fun/learn/cpa/03-audit/03-independence/Mon, 01 Jan 0001 00:00:00 +0000https://deepsleep.fun/learn/cpa/03-audit/03-independence/CPA 审计第3章 — 独立性基本概念、网络事务所、公众利益实体、经济利益、贷款担保、人员交流、长期业务关系、非鉴证服务、关键审计合伙人轮换https://deepsleep.fun/learn/cpa/03-audit/04-audit-evidence/Mon, 01 Jan 0001 00:00:00 +0000https://deepsleep.fun/learn/cpa/03-audit/04-audit-evidence/CPA 审计第4章 — 审计证据的性质、审计程序种类、函证程序设计与实施、分析程序三种运用目的https://deepsleep.fun/learn/cpa/03-audit/05-audit-sampling/Mon, 01 Jan 0001 00:00:00 +0000https://deepsleep.fun/learn/cpa/03-audit/05-audit-sampling/CPA 审计第5章 — 审计抽样概念、抽样风险与非抽样风险、统计抽样与非统计抽样、属性抽样与变量抽样、控制测试与细节测试中的抽样应用https://deepsleep.fun/learn/cpa/03-audit/06-audit-planning/Mon, 01 Jan 0001 00:00:00 +0000https://deepsleep.fun/learn/cpa/03-audit/06-audit-planning/CPA 审计第6章 — 初步业务活动、审计前提条件、审计业务约定书、总体审计策略与具体审计计划、重要性水平的确定与运用、错报的累积与分类https://deepsleep.fun/learn/cpa/03-audit/07-risk-assessment/Mon, 01 Jan 0001 00:00:00 +0000https://deepsleep.fun/learn/cpa/03-audit/07-risk-assessment/CPA 审计第7章 — 风险评估程序、了解被审计单位及其环境、内部控制五要素、识别和评估财务报表层次及认定层次重大错报风险、特别风险、固有风险等级https://deepsleep.fun/learn/cpa/03-audit/08-risk-response/Mon, 01 Jan 0001 00:00:00 +0000https://deepsleep.fun/learn/cpa/03-audit/08-risk-response/CPA 审计第8章 — 财务报表层次总体应对措施、进一步审计程序性质时间范围、控制测试、实质性程序https://deepsleep.fun/learn/cpa/03-audit/09-it-audit/Mon, 01 Jan 0001 00:00:00 +0000https://deepsleep.fun/learn/cpa/03-audit/09-it-audit/CPA 审计第9章 — 信息技术一般控制、信息处理控制、计算机辅助审计技术、数据分析、舞弊风险识别与应对https://deepsleep.fun/learn/cpa/03-audit/10-sales-collection-cycle/Mon, 01 Jan 0001 00:00:00 +0000https://deepsleep.fun/learn/cpa/03-audit/10-sales-collection-cycle/CPA 审计第10章 — 销售与收款循环业务活动、内部控制、重大错报风险、收入确认舞弊、控制测试、实质性程序（营业收入和应收账款）https://deepsleep.fun/learn/cpa/03-audit/11-purchase-payment-cycle/Mon, 01 Jan 0001 00:00:00 +0000https://deepsleep.fun/learn/cpa/03-audit/11-purchase-payment-cycle/CPA 审计第11章 — 采购与付款循环特点、业务活动与内部控制、重大错报风险、控制测试与实质性程序https://deepsleep.fun/learn/cpa/03-audit/12-production-inventory-cycle/Mon, 01 Jan 0001 00:00:00 +0000https://deepsleep.fun/learn/cpa/03-audit/12-production-inventory-cycle/CPA 审计第12章 — 生产与存货循环特点、业务活动与内部控制、重大错报风险、存货监盘程序与计价测试https://deepsleep.fun/learn/cpa/03-audit/13-cash/Mon, 01 Jan 0001 00:00:00 +0000https://deepsleep.fun/learn/cpa/03-audit/13-cash/CPA 审计第13章 — 货币资金审计概述、重大错报风险、控制测试与实质性程序https://deepsleep.fun/learn/cpa/03-audit/14-fraud-laws/Mon, 01 Jan 0001 00:00:00 +0000https://deepsleep.fun/learn/cpa/03-audit/14-fraud-laws/CPA 审计第14章 — 舞弊的概念种类、舞弊风险评估与应对、管理层凌驾于控制之上、法律法规考虑https://deepsleep.fun/learn/cpa/03-audit/15-audit-communication/Mon, 01 Jan 0001 00:00:00 +0000https://deepsleep.fun/learn/cpa/03-audit/15-audit-communication/CPA 审计第15章 — 与治理层的沟通、前后任注册会计师的沟通https://deepsleep.fun/learn/cpa/03-audit/16-using-others-work/Mon, 01 Jan 0001 00:00:00 +0000https://deepsleep.fun/learn/cpa/03-audit/16-using-others-work/CPA 审计第16章 — 利用内部审计工作和专家的工作https://deepsleep.fun/learn/cpa/03-audit/17-group-audit/Mon, 01 Jan 0001 00:00:00 +0000https://deepsleep.fun/learn/cpa/03-audit/17-group-audit/CPA 审计第17章 — 集团审计概念、责任设定、重要性、组成部分工作类型、合并过程、与组成部分注册会计师沟通https://deepsleep.fun/learn/cpa/03-audit/18-special-items/Mon, 01 Jan 0001 00:00:00 +0000https://deepsleep.fun/learn/cpa/03-audit/18-special-items/CPA 审计第18章 — 会计估计审计、关联方审计、持续经营假设考虑、首次接受委托时期初余额审计https://deepsleep.fun/learn/cpa/03-audit/19-completing-audit/Mon, 01 Jan 0001 00:00:00 +0000https://deepsleep.fun/learn/cpa/03-audit/19-completing-audit/CPA 审计第19章 — 完成审计工作概述、期后事项三时段划分、书面声明https://deepsleep.fun/learn/cpa/03-audit/20-audit-report/Mon, 01 Jan 0001 00:00:00 +0000https://deepsleep.fun/learn/cpa/03-audit/20-audit-report/CPA 审计第20章 — 审计意见形成、审计报告要素、关键审计事项、非无保留意见、强调事项段与其他事项段、比较信息、其他信息责任https://deepsleep.fun/learn/cpa/03-audit/21-working-papers/Mon, 01 Jan 0001 00:00:00 +0000https://deepsleep.fun/learn/cpa/03-audit/21-working-papers/CPA 审计第21章 — 审计工作底稿概念、编制目的与要求、格式要素范围、归档与保存https://deepsleep.fun/learn/cpa/03-audit/22-internal-control/Mon, 01 Jan 0001 00:00:00 +0000https://deepsleep.fun/learn/cpa/03-audit/22-internal-control/CPA 审计第22章 — 内部控制审计概念、计划审计、自上而下方法、控制有效性测试、企业层面与业务流程层面控制测试、信息技术控制测试、控制缺陷评价、内部控制审计报告https://deepsleep.fun/learn/cpa/03-audit/23-sustainability/Mon, 01 Jan 0001 00:00:00 +0000https://deepsleep.fun/learn/cpa/03-audit/23-sustainability/CPA 审计第23章 — 可持续信息鉴证业务概念、合理保证与有限保证、承接与保持、计划鉴证工作、风险评估、应对重大错报风险、完成鉴证工作和出具鉴证报告、质量管理https://deepsleep.fun/learn/cpa/03-audit/24-quality-control/Mon, 01 Jan 0001 00:00:00 +0000https://deepsleep.fun/learn/cpa/03-audit/24-quality-control/CPA 审计第24章 — 质量管理体系框架八要素、项目质量复核、财务报表审计实施质量管理、质量管理领导层