审计专业技术资格考试考点采分 下载 pdf 电子版 epub 免费 txt 2025

《审计专业技术资格考试考点采分(初级):审计理论与实务(赠送配套学习软件)》涉及内容广泛，虽经全体编者反复修改，但由于水平和能力有限，难免有不妥之处，恳请广大读者多提宝贵意见。在此也特别感谢大连天维理工信息研究所在《审计专业技术资格考试考点采分(初级):审计理论与实务(赠送配套学习软件)》编写过程中给予的大力支持。

第一部分 审计理论与方法 第一章 总论 考点1：审计产生与发展 考点2：中国国家审计的产生与发展 考点3：中国内部审计的产生与发展 考点4：西方国家社会审计的产生与发展 考点5：审计的涵义 考点6：审计的独立性 考点7：审计的职能 考点8：审计的地位 考点9：审计的作用概述 考点10：国家审计的作用 考点11：内部审计的作用 考点12：社会审计的作用 考点13：审计分类——按审计主体分类 考点14：审计分类——按审计内容分类 考点15：审计分类——按审计范围分类 考点16：审计分类——按审计时间分类 考点17：审计分类——按执行审计的地点分类 考点18：审计分类——按审计的组织方式分类 第二章 审计组织与审计法律责任 第三章 审计准则、质量控制标准和职业道德 第四章 审计目标和审计程序 第五章 审计标准、审计证据、审计工作底稿 第六章 审计取证方法 第七章 内部控制及其测评 第八章 审计抽样 第九章 审计报告 第十章 效益审计 第十一章 计算机审计 第十二章 审计管理第二部分 企业财务审计 第一章 销售与收款循环审计 第二章 采购与付款循环审计 第三章 生产与存货循环审计 第四章 薪酬业务循环审计 第五章 筹资与投资循环审计 第六章 货币资金审计 第七章 财务报告审计

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《审计专业技术资格考试考点采分(初级):审计理论与实务(赠送配套学习软件)》涉及内容广泛，虽经全体编者反复修改，但由于水平和能力有限，难免有不妥之处，恳请广大读者多提宝贵意见。在此也特别感谢大连天维理工信息研究所在《审计专业技术资格考试考点采分(初级):审计理论与实务(赠送配套学习软件)》编写过程中给予的大力支持。

• 作者：塔惹 发布时间：2021-01-14 22:43:56

  孤独到彻底竟然有点壮丽，近乎殉道、近乎献祭。

• 作者：hoho 发布时间：2023-01-15 12:11:11

  文字表达很有趣，常让我拍案大笑。

• 作者：free farm 发布时间：2024-03-12 14:17:54

  三星半。梳理材料、制图有益。

• 作者：v 发布时间：2018-12-30 21:59:39

  不错的入门读本～就是装订质量不行

• 作者：天行 发布时间：2017-11-21 17:07:04

  2017-11-16图书馆借的，当天就开始看了下，全书计划14个番茄钟，2017-11-21全书读完，用了11个番茄钟。讲小米有点多，但我觉得雷布斯除了看趋势的能力之外，其实很多执行能力都在金山养成的，成功应该是早晚的事吧。

• 作者：知行捕手 发布时间：2021-01-08 10:16:08

  内容很多，涉及面很广，知识点很好。但内容缺少深度，实用价值有限，甚为可惜，可能是作者写作水平有限所致，可惜。但仍推荐阅读，相信每位家长都能学到几个知识点。

• 罗素先生谈“教育内卷”（over-education)

  作者：ABreeze28 发布时间：2021-04-14 12:24:02

  这一章节还谈到了很多其他话题，比如罗素先生提倡用智力水平测试替代传统考试；按照能力而非当下的入学年龄安排孩子学习……这些话题很前卫，至于为什么没有实现，可能如教育是社会中的一环，还要在更大的框架（受限于capitalism)下考虑吧……

  Chapter 12 Competition in Education

  What is our motivation of learning? Do we learn out of fear of punishment from our parents or teacher, or out of the competitive desire for sucess, or genuinely, out of love of knowledge?

  Fierce competition in modern capital society has fueled the education race, in which people not only start school at an earlier age, but also spend more time in school, pursuing doctor degree. And this result in many unwanted outcomes like learning fatigue both in children and young adults, eliminating imagination and initiative. However, if considered from another aspect, overeducation has its necessity.

  The problem of over-education is both important and difficult. It is important because a clever person who has been overeducated loses spontaneity, self-confidence, and health, and thereby becomes a far less useful member of the community than he might have been. It is difficult because, as the existing mass of knowledge grows greater, it becomes increasingly laborious to know all that is relevant, both in the more complicated practical questions and in scientific discovery.

  We could not absolutely deny over-education as the prosperity at present and advance toward future depends on the trained and well-informed intelligence. The problem of over-education is there should not be so many youngsters pursing higher education. The idea that manual occupation is low-class and undesirable is part of the reason why so many young, who show no interests in studying nor the intelligence to acquire the knowledge, idle the days away in colleges, while in other case, they could have participated in some highly practical subjects such as engineering.

  Education consists in the instilling of unfounded dogmas in the place of a spirit of inquiry. This results, not necessarily from any fault in the teacher, but from a curriculum which demands too much apparent knowledge, with a consequent need of hast and undue definiteness.

  Another reason why competition is undesirable is becuase exams are heavily used in selecting pupils. Existing exams take standard forms and assigned knowledge. As a result, it kills imagination as imparting definite answers rather than encouraging wild discussion is more preferable to teachers, as obviously the former one is more effective and more managable.

  ... if they have been taught to copy carefully and to aim at accurate representations, they become increasingly scientific rather than aristic, and their paintings ceases to show any imagination.

  Similarly, there exists an intrinsic conflict between "artistic excellence" and "socially verifiable excellences". Now I know, if we expect a child to develop interest in painting, it is wise to give them blank paper and crayons rather than instructing them to how to draw a flower in common way.

• 表达了小孩面对现实世界的不解，还有对父母的不满，以及自己内心的渴望和诉求。

  作者：叩沁插画COQUN 发布时间：2015-12-13 19:54:22

  几米的心中住着一个寂寞孤独且多愁善感的小男孩，几乎每本书的主人公都是小男孩，这本书也不例外。从一下小男孩在海边遇到一个灯开始，讲述了很多的小孩各自的愿望。而，这个可怜的小男孩，只是想把自己遇到的美好的东西带回家，而，这恰恰是大人们认为毫不起眼的破旧东西。几米每本绘本，都会从一个角度切入，表达了小孩面对现实世界的不解，还有对父母的不满，以及自己内心的渴望和诉求。