目 录第一章 审计概述···············································································1第二章 审计计划···············································································4第三章 审计证据···············································································6第四章 审计抽样方法 ········································································9第五章 信息技术对审计的影响 ···························································11第六章 审计工作底稿 ······································································13第七章 风险评估·············································································15第八章 风险应对·············································································20第九章 销售与收款循环的审计 ··························································22第十章 采购与付款循环的审计 ··························································23第十一章 生产与存货循环的审计 ·······················································24第十二章 货币资金的审计 ································································26第十三章 对舞弊和法律法规的考虑 ····················································28第十四章 审计沟通··········································································31第十五章 注册会计师利用他人的工作 ·················································33第十六章 对集团财务报表审计的特殊考虑 ···········································35第十七章 其他特殊项目的审计 ··························································37
第十八章 完成审计工作 ···································································40第十九章 审计报告··········································································42第二十章 企业内部控制审计 ·····························································44第二十一章 会计师事务所业务质量控制 ··············································45第二十二章 职业道德基本原则和概念框架第二十三章 审计业务对独立性的要求 ···········································48 ·················································49
会计CPA审计世界树思维导图
