《韶关学院审计学第1章总论.ppt》由会员分享，可在线阅读，更多相关《韶关学院审计学第1章总论.ppt（15页珍藏版）》请在金锄头文库上搜索。
1、审计学审计学 主讲：罗锋主讲：罗锋Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.第第1 1章章 总论总论n1.11.1审计的产生与发展审计的产生与发展n1.21.2审计的含义与特征审计的含义与特征n1.31.3审计的目标与对象审计的目标与对象n1.41.4审计的职能与作用审计的职能与作用Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Pr
2、ofile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.1.1审计的产生与发展1.1.1我国审计的产生和发展Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.1.1审计的产生与发展1.1.2西方审计的产生和发展Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyri
3、ght 2004-2011 Aspose Pty Ltd.1.1审计的产生与发展1.1.2西方审计的产生和发展n民间审计的发展n内部审计的发展Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.1.2审计的含义与特征n审计的含义n审计的特征Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 200
4、4-2011 Aspose Pty Ltd.n审计是一项具有独立性的经济监督、评价和鉴证活动。n1972年AAA的定义n1972年美国审计局的定义n1976年审计理论的定义审计的含义Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.n独立性l机构独立l经济独立l精神独立n权威性审计的特征Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Prof
5、ile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.1.3审计的目标与对象n审计的目标n审计的对象Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.审计的目标Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty L
6、td.审计的对象可以概括为被审计单位的财务收支及其有关的经营管理活动，以及反映这些活动的财务报表和其他有关资料。此外，审计对象还应包括被审计单位的审计目标、预测和决策方案、经济活动分析资料以及技术资料等。审计的对象Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.1.3审计的职能与作用n审计的职能n审计的作用Evaluation only.Created with Aspose.Slides for .NET 3.5
7、Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.国家审计和内部审计侧重于经济监督和经济评价，而社会审计更侧重于经济鉴证。审计的职能Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.n制约性作用l揭示错误和舞弊，维护财经法纪n促进性作用l改善经营管理，提高经济效益审计的作用Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.n思考题思考题总总结结Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.
