Page 11 - 现代财务管理与审计

目录

CONTENTS

第一章 审计概论 ··············································································· 1

第一节 审计的产生与发展 ····························································· 1
第二节 审计的概念、特征、职能、对象、作用和分类 ························· 7

第三节 中国审计监督体系 ····························································19

第二章 内部审计程序 ········································································23
第一节 审计准备阶段 ··································································23

第二节 审计实施阶段 ··································································27

第三节 审计终结与后续审计阶段 ···················································31
第四节 国际内部审计师协会规定的内部审计程序 ······························33

第三章 信息系统审计 ········································································37

第一节 信息系统审计概述 ····························································37
第二节 信息系统审计的程序 ·························································68

第三节 信息系统审计的内容 ·························································71
第四节 信息系统审计的方法 ·························································83

第五节 大数据时代信息系统审计面临的挑战与机遇 ···························91

第四章 财务审计管理创新的相关研究 ···················································97
第一节 企业财务审计问题及对策探究 ·············································97

第二节 企业财务审计信息化建设分析 ··········································· 104
第三节 财务审计与业务审计的有效结合 ········································ 111

第四节 企业财务审计创新路径探析 ·············································· 116