企业审计实务（微课版）

本书以《中华人民共和国注册会计师法》、企业会计准则和中国注册会计师审计准则为依据，采用任务驱动和案例教学模式，帮助学生熟悉审计工作流程，掌握审计基础知识、工作方法与操作技能，切实培养和提高学生的岗位胜任力。本书设置认知审计职业、获取和保管审计证据、开展初步业务活动、进行审计计划工作、实施风险评估 工作、采购与付款循环审计、销售与收款循环审计、生产与仓储循环审计、筹资与投资循环审计、工薪与人事循环审计、货币资金审计、完成审计工作共 12 个项目 29 个典型任务。 本书知识体系完整，内容浅显易懂，并提供大量审计工作底稿示例，可作为应用型本科院校、职业本科院校、高职高专院校、成人教育院校审计基础与实务、企业审计实务等课程的教材，也可作为审计从业人员的参考书。

田钊平，博士，教授，高级会计师，注册会计师，浙江广厦建设职业技术大学产业发展与治理创新研究院副院长，主编两部“十四五”国家级规划教材《审计基础与实务》、《财务管理》；从事会计、审计、财务管理等课程的教学工作20余年。

项目一 认知审计职业·········· 1 学习目标········ 1 关键词汇············ 1 任务一 审计是什么················ 1 一、审计的内涵··············· 1 二、审计的对象·················· 1 三、审计分类························ 2 任务二 审计怎么做···················· 2 一、审计的常用方法··························· 2 二、大数据审计································· 5 任务三 审计做什么································ 6 一、审计过程···································· 7 二、审计目标···································· 7 本项目任务处理与知识拓展 ······················ 9 技能训练················································ 9 项目二 获取和保管审计 证据 ····························· 11 学习目标···············································11 关键词汇···············································11 任务一 选取审计测试项目 ·····················11 一、审计测试项目的选取方法··············11 二、审计抽样的种类及样本风险···········12 三、审计抽样的程序··························14 任务二 获取审计证据····························19 一、审计证据的构成··························19 二、审计证据的种类··························20 三、审计证据的两大特性····················21 四、获取审计证据的审计程序··············22 五、使用审计证据时的注意事项···········24 任务三 编制与保管审计工作底稿············25 一、审计工作底稿的范围和编制 目的 ········································25 二、审计工作底稿的编制····················25 三、审计工作底稿的归档····················27 本项目任务处理与知识拓展 ·····················28 技能训练 ··············································28 项目三 开展初步业务 活动······························29 学习目标 ··············································29 关键词汇 ··············································29 任务一 初步业务活动的内容及其审计工作 底稿编制··································29 一、初步业务活动的内容····················29 二、初步业务活动工作底稿的编制 实例 ········································30 任务二 拟定审计业务约定书 ··················39 一、审计业务约定书··························39 二、审计业务约定书拟定实例··············41 本项目任务处理与知识拓展 ·····················43 技能训练 ··············································43 2 项目四 进行审计计划 工作 ····························· 44 学习目标···············································44 关键词汇···············································44 任务一 评估并确定重要性水平业务 活动 ········································44 一、正确理解重要性的含义·················44 二、如何确定重要性水平····················45 三、实际执行的重要性的确定··············46 四、计划阶段重要性水平编制实例········46 任务二 初步识别可能存在较高的重大错报 风险的领域·······························47 一、审计风险的含义及模型·················47 二、重要性与审计风险的关系··············48 三、评价结果时对错报与重要性的 考虑·········································49 任务三 制定总体审计策略和具体审计 计划 ········································51 一、总体审计策略的内容····················51 二、具体审计计划的内容····················53 三、总体审计策略和具体审计计划的编制 实例·········································54 本项目任务处理与知识拓展 ·····················58 技能训练···············································58 项目五 实施风险评估 工作 ····························· 59 学习目标···············································59 关键词汇···············································59 任务一 了解被审计单位及其环境············59 一、了解被审计单位及其环境的程序·····59 二、了解被审计单位及其环境的主要 内容·········································61 三、了解被审计单位及其环境审计工作 底稿编制实例·····························63 任务二 了解被审计单位的内部控制·········69 一、了解被审计单位内部控制的程序·····69 二、了解被审计单位内部控制的主要 内容 ········································70 三、了解被审计单位的内部控制审计工作 底稿编制实例·····························72 四、了解被审计单位内部控制（采购与付款 循环）审计工作底稿实例··············78 五、了解被审计单位内部控制（销售与收款 循环）审计工作底稿实例··············87 六、了解被审计单位内部控制（生产与存货 循环）审计工作底稿实例··············94 任务三 识别和评估重大错报风险············98 一、识别和评估重大错报风险的审计 程序 ········································98 二、识别财务报表层次和认定层次的重大 错报风险···································99 三、需要特别考虑的重大错报风险······ 100 四、初步评价内部控制和风险评估······ 101 五、识别和评估重大错报风险审计工作 底稿编制实例··························· 102 本项目任务处理与知识拓展 ··················· 104 技能训练 ············································ 104 项目六 采购与付款循环 审计····························106 学习目标 ············································ 106 关键词汇 ············································ 106 任务一 采购与付款循环控制测试·········· 106 一、业务循环与财务报表项目的对应 关系 ······································ 106 二、采购与付款循环的内部控制········· 107 三、采购与付款循环控制测试审计工作 底稿编制实例··························· 110 任务二 采购与付款循环实质性程序······· 113 一、应付账款审计··························· 113 二、固定资产审计··························· 118 三、在建工程审计··························· 125 四、管理费用审计··························· 128 五、无形资产审计··························· 132 六、长期应付款审计························ 137 3 目录 本项目任务处理与知识拓展 ··················· 140 技能训练············································· 140 项目七 销售与收款循环 审计 ····························142 学习目标············································· 142 关键词汇············································· 142 任务一 销售与收款循环控制测试·········· 142 一、销售与收款循环的内部控制········· 142 二、销售与收款循环控制测试审计工作 底稿编制实例··························· 145 任务二 销售与收款循环实质性程序······· 147 一、营业收入审计....................................148 二、应收账款审计....................................153 三、税金及附加审计................................159 四、应交税费审计....................................163 五、信用减值损失审计............................168 六、销售费用审计....................................170 本项目任务处理与知识拓展 ··················· 174 技能训练············································· 174 项目八 生产与仓储循环 审计 ····························175 学习目标············································· 175 关键词汇············································· 175 任务一 生产与仓储循环控制测试·········· 175 一、生产与仓储循环的内部控制 ............175 二、生产与仓储循环控制测试审计工作 底稿编制实例....................................177 任务二 生产与仓储循环实质性程序······· 179 一、存货审计............................................179 二、营业成本审计....................................186 本项目任务处理与知识拓展 ··················· 190 技能训练············································· 190 项目九 筹资与投资循环 审计 ····························191 学习目标 ············································ 191 关键词汇 ············································ 191 任务一 筹资与投资循环控制测试·········· 191 一、筹资与投资循环的内部控制............191 二、筹资与投资循环控制测试审计工作 底稿编制实例....................................193 任务二 筹资与投资循环实质性程序······· 195 一、短期借款审计....................................195 二、长期借款审计··························· 199 三、财务费用审计··························· 202 四、交易性金融资产审计·················· 206 五、其他应收款审计························ 210 六、其他应付款审计························ 214 七、所得税费用审计························ 216 八、递延所得税负债审计·················· 221 九、递延所得税资产审计·················· 225 十、实收资本（股本）审计··············· 228 十一、资本公积审计························ 231 十二、盈余公积审计························ 234 十三、未分配利润审计····················· 236 本项目任务处理与知识拓展 ··················· 239 技能训练 ············································ 240 项目十 工薪与人事循环 审计····························241 学习目标 ············································ 241 关键词汇 ············································ 241 任务一 工薪与人事循环控制测试·········· 241 一、工薪与人事循环的内部控制········· 241 二、工薪与人事循环控制测试审计工作 底稿编制实例··························· 242 任务二 工薪与人事循环实质性程序······· 244 一、应付职工薪酬的审计目标············ 244 二、应付职工薪酬审计的主要实质性 程序 ······································ 245 三、应付职工薪酬审计案例··············· 245 四、应付职工薪酬审计工作底稿编制 实例 ······································ 246 4 本项目任务处理与知识拓展 ··················· 250 技能训练············································· 250 项目十一 货币资金审计 ·····251 学习目标············································· 251 关键词汇············································· 251 任务一 库存现金审计·························· 251 一、库存现金审计目标····················· 251 二、库存现金审计的主要实质性程序··· 251 三、库存现金审计案例····················· 252 四、库存现金审计工作底稿编制 实例······································· 253 任务二 银行存款审计任务 ··················· 255 一、银行存款审计目标····················· 255 二、银行存款的审计程序·················· 256 三、银行存款审计案例····················· 257 四、银行存款审计工作底稿编制 实例······································· 257 任务三 其他货币资金审计 ··················· 260 一、其他货币资金的审计目标············ 260 二、其他货币资金审计的主要实质性 程序······································· 260 三、其他货币资金审计案例··············· 261 四、其他货币资金