文档介绍：《审计学》教学大纲余宇莹编写工商管理专业课程教学大纲目录前言.....................................................................................................................................................2216第一章绪论.....................................................................................................................................2218第二章注册会计师职业道德规范与执业准则.................................................................................2220第三章注册会计师的法律责任.........................................................................................................2224第四章审计目标.................................................................................................................................2226第五章审计证据与审计工作底稿.....................................................................................................2227第六章计划审计工作.........................................................................................................................2229第七章风险评估.................................................................................................................................2231第八章风险应对.................................................................................................................................2234第九章财务报表审计中对舞弊的考虑.............................................................................................2236第十章审计抽样.................................................................................................................................2237第十一章销售与收款循环审计.........................................................................................................2239第十二章采购与付款循环审计.........................................................................................................2241第十三章存货与仓储循环审计.........................................................................................................2243第十四章筹资与投资循环审计.........................................................................................................2245第十五章货币资金审计.........................