審計(jì)實(shí)務(wù)（第3版）

學(xué)習(xí)情境一　審計(jì)監(jiān)督體系構(gòu)成...................................................................................................1
任務(wù)一　解讀注冊(cè)會(huì)計(jì)師審計(jì).............................................................................................................................. 2 任務(wù)二　解讀政府審計(jì).......................................................................................................................................... 8 任務(wù)三　解讀內(nèi)部審計(jì)........................................................................................................................................ 11
學(xué)習(xí)情境二　認(rèn)識(shí)財(cái)務(wù)報(bào)表審計(jì)流程與目標(biāo)...............................................................................16
任務(wù)一　認(rèn)識(shí)財(cái)務(wù)報(bào)表審計(jì)流程........................................................................................................................ 17 任務(wù)二　確定財(cái)務(wù)報(bào)表審計(jì)目標(biāo)........................................................................................................................ 32
學(xué)習(xí)情境三　審計(jì)證據(jù)的收集.......................................................................................................38
任務(wù)一　檢查記錄或文件.................................................................................................................................... 39 任務(wù)二　檢查有形資產(chǎn)........................................................................................................................................ 42 任務(wù)三　觀察和詢問(wèn)............................................................................................................................................ 43 任務(wù)四　函證........................................................................................................................................................ 44 任務(wù)五　重新計(jì)算和重新執(zhí)行............................................................................................................................ 46 任務(wù)六　分析程序................................................................................................................................................ 47
學(xué)習(xí)情境四　審計(jì)工作記錄...........................................................................................................52
任務(wù)一　確定審計(jì)工作底稿的格式.................................................................................................................... 53 任務(wù)二　編制審計(jì)工作底稿................................................................................................................................ 55 任務(wù)三　審計(jì)工作底稿復(fù)核................................................................................................................................ 56 任務(wù)四　審計(jì)工作底稿歸檔................................................................................................................................ 58
學(xué)習(xí)情境五　銷售與收款循環(huán)審計(jì)...............................................................................................61
任務(wù)一　確定銷售與收款循環(huán)的審計(jì)目標(biāo)........................................................................................................ 62 任務(wù)二　了解銷售與收款循環(huán)內(nèi)部控制............................................................................................................ 63 任務(wù)三　銷售與收款循環(huán)內(nèi)部控制測(cè)試............................................................................................................ 68 任務(wù)四　實(shí)施營(yíng)業(yè)收入實(shí)質(zhì)性程序.................................................................................................................... 69 任務(wù)五　實(shí)施應(yīng)收賬款實(shí)質(zhì)性程序.................................................................................................................... 75 任務(wù)六　實(shí)施預(yù)收款項(xiàng)實(shí)質(zhì)性程序.................................................................................................................... 79 任務(wù)七　實(shí)施應(yīng)交稅費(fèi)實(shí)質(zhì)性程序.................................................................................................................... 80
任務(wù)八　實(shí)施銷售費(fèi)用實(shí)質(zhì)性程序............