项目1 审计基本认知 ···································································· 1
任务1.1 审计的产生与发展 ·····························································3
任务1.2 审计的概念与特征 ··························································· 11
任务1.3 审计的对象与分类 ··························································· 19
任务1.4 审计的职能与目标 ··························································· 27
项目2 审计组织形式、审计准则与审计标准 ····································· 37
任务2.1 审计组织形式、审计准则、审计标准 ··································· 39
任务2.2 审计人员的职业道德规范 ·················································· 51
项目3 承接审计业务 ··································································· 61
任务3.1 审计程序概述 ································································· 63
任务3.2 初步业务活动 ································································· 73
任务3.3 审计业务约定书 ······························································ 83
项目4 制订审计计划 ··································································· 89
任务4.1 审计的重要性 ································································· 91
任务4.2 审计风险 ······································································101
任务4.3 审计计划 ······································································109
项目5 获取审计证据 ··································································121
任务5.1 审计证据 ······································································123
任务5.2 审计方法 ······································································133
任务5.3 审计工作底稿 ································································143
项目6 销售与收款循环审计 ·························································155
任务6.1 销售与收款循环控制测试 ·················································157
任务6.2 营业收入审计 ································································169
任务6.3 应收账款审计 ································································177
项目7 采购与付款循环审计 ·························································187
任务7.1 采购与付款循环控制测试 ·················································189
任务7.2 应付账款审计 ································································201
任务7.3 固定资产审计 ································································211
项目8 生产与存货审计 ·······························································221
任务8.1 生产与存货控制测试 ·······················································223
任务8.2 存货审计 ······································································237
项目9 货币资金审计 ··································································249
任务9.1 货币资金审计控制测试 ····················································251
任务9.2 库存现金审计 ································································261
任务9.3 银行存款审计 ································································269
项目10 终结审计 ········································································277
任务10.1 审计报告编制前的工作 ···················································279
任务10.2 审计报告编制 ·······························································289
参考文献 ······················································································301
