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1、LOGO审 计 实 务AuditingEvaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Evaluation only. Created with Aspos
2、e.Slides for .NET 3.5 Client Profile 5.2.0.0.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd.2项目二 初步业务活 动项目三 采购与付款 循环审计项目四 生产与仓储 循环审计项目五 销售与收款 循环审计项目六 投资与筹资 循环审计项目七 货币资金 审计项目八 终结审计与 审计报告按审计业务工作流程序化教学内容项目一 审计基础知识Eva
3、luation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5
4、Client Profile 5.2.0.0.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd.3项目1 审计基础知识任务1 认识审计任务2 审计过程任务3 风险导向审计流程Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Created
5、with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004
6、-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd.4任务1 认识审计专职机构与人员 审计者 经营管理者 被审计者财产所有者 审计授权（委托）人 1 授权或委托经营管理2 履行经济责任 4 进行审计 5 提供审计所需资料 6 报告审计结果 3 授权或委托审计 财产所有权与经营管理权分离Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Created with Aspose.Slides for
7、.NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.Co
8、pyright 2004-2011 Aspose Pty Ltd.任务1 认识审计审计的产生和发展 v 中国：政府审计、注册会计师审计、内部审计 三位一体的审计监督体系 v 外国：“英国南海公司事件” v“四大”会计师事务所：普华永道、安永、毕马 威、德勤（安达信“安然”事件）-查安然丑 闻 v 经济越发展，审计越重要Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Created with Aspose.Slides for .NET 3.5 Clie
9、nt Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-
10、2011 Aspose Pty Ltd.1 注册会计师审计概述2 财务报表审计法律责任Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Evaluation
11、only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd.7是指依法接 受委托，对 被审计单位 的财务报表 及其相关资 料进行独立 审查，提出 审查意见的 业务。 注册会计师审计概述审计 按执 行主 体不 同划 分为 政府审计注册会计师审计内部审计Ev
12、aluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5
13、 Client Profile 5.2.0.0.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd.8注册会计师是指依法取得注册会 计师证书并接受委托 从事审计和会计咨询 、会计服务等业务的 执业人员。注册会计师实行全国统一考试制度注册会计师考试是中国的一项执业资格考试。 Evaluation only.Evaluation only. Created with Aspose.Sl
14、ides for .NET 3.5 Client Profile 5.2.0.0.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Created with Aspose.Slides fo
15、r .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd.9新的考试制度于2009年度开始实施, 将注册会计师考试划分为两个阶段。第一阶段，即专业阶段考试第二阶段，即综合阶段考试考生在通过专业阶段考试的全部科 目后，才能参加综合阶段考试。 Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Created
16、with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd.102.具有高等专科以上学校毕业学历、或者具有会计或相关专业中级以上技术职称。2011年注册会计师专业阶段考试报名条件1.具有完全民事行为能力； Evaluation only.Evaluation only. Created with Aspose.S
