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今天小编给您带来

【审计学学习】

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Dear, this is LearningYard New Academy.

Today, the editor brings you

"Auditing Studies"

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审计种类、方法和程序

Audit Types, Methods and Procedures

一、审计种类

I. Audit Types

审计可以从不同角度进行分类，常见的分类方式包括：

Auditing can be classified from different angles; common approaches include:

1. 按审计主体分类

1.By Audit Entity

政府审计

Government Audit

由国家审计机关实施，主要对政府部门、国有企事业单位的财政收支、经济责任进行审计，目的是维护国家财经纪律，提高公共资金使用效益。

Conducted by state audit organs, mainly auditing revenue/expenditure and fiscal accountability of government departments and state-owned entities to uphold financial discipline and improve public fund efficiency.

注册会计师审计

CPA Audit

由具有执业资格的注册会计师执行，主要针对企业财务报表是否公允、合规发表审计意见，具有独立性和权威性。

Performed by licensed CPAs who express opinions on whether enterprise financial statements are fair and compliant—independent and authoritative.

内部审计

Internal Audit

由组织内部设立的审计部门执行，目的是评价和改善组织的风险管理、控制和治理过程，服务于管理层决策。

Carried out by an internal audit unit to evaluate and improve risk management, control and governance processes, serving management decisions.

2. 按审计目的分类

2. By Audit Purpose

财务报表审计

Financial Statement Audit

最常见的形式，旨在对财务报表是否按照适用的会计准则和相关规定编制，是否在所有重大方面公允反映财务状况、经营成果和现金流量发表意见。

The most common form, aimed at opining whether the financial statements are prepared in accordance with applicable accounting standards and fairly present financial position, results and cash flows in all material respects.

合规性审计

Compliance Audit

检查被审计单位是否遵守了相关法律法规、合同条款或内部政策。

Examines whether the entity has complied with relevant laws, regulations, contracts or internal policies.

绩效审计

Performance Audit

评价组织、项目或活动的经济性、效率性和效果性（3E审计），常见于政府和非营利组织。

Evaluates economy, efficiency and effectiveness (3E) of organizations, projects or activities—common in government and non-profits.

3. 按审计范围分类

3. By Audit Scope

全面审计

Comprehensive Audit

对被审计单位某一时期内所有经济业务和会计记录进行全面审查。

A complete examination of all economic transactions and accounting records of the entity for a given period.

专项审计

Special Audit

针对特定项目、问题或领域进行的审计，如离任审计、税务审计、环境审计等。

An audit targeting a specific project, problem or area—e.g., exit audit, tax audit, environmental audit.

二、审计方法

II. Audit Methods

审计方法是审计师获取审计证据、实现审计目标的手段。主要包括：

Audit methods are the means by which auditors obtain evidence and achieve objectives. Main methods include:

1. 检查

1.Inspection

包括审阅会计凭证、账簿、报表、合同、会议记录等书面文件，以获取审计证据。

Reviewing accounting vouchers, books, statements, contracts, minutes, etc., to obtain audit evidence.

2. 观察

2. Observation

实地查看被审计单位的经营活动、内部控制执行情况，如盘点存货、观察生产流程等。

On-site observation of operations and internal controls—e.g., inventory counts, production flow walkthroughs.

3. 询问

3. Inquiry

向被审计单位内部或外部相关人员（如管理层、员工、客户、律师等）获取信息，了解业务流程和异常情况。

Obtaining information from internal or external personnel (management, staff, customers, lawyers, etc.) to understand processes and anomalies.

4. 函证

4. External Confirmation

向第三方（如银行、客户、供应商）发送询证函，确认账户余额、交易金额或其他信息的真实性。

Sending confirmation letters to third parties (banks, customers, suppliers) to verify account balances, transaction amounts, etc.

5. 重新计算

5. Recalculation

独立复核被审计单位的计算过程，如折旧、税费、利息等，验证其准确性。

Independently recalculating items such as depreciation, taxes, interest to verify accuracy.

6. 重新执行

6. Re-performance

独立执行被审计单位的内部控制程序或交易流程，验证其有效性。

Independently executing internal-control procedures or transaction flows to validate effectiveness.

7. 分析程序

7. Analytical Procedures

通过比较财务数据与非财务数据、本期数据与历史数据、预算数据与实际数据等，识别异常波动或潜在风险。

Comparing financial vs. non-financial data, current vs. historical data, budget vs. actual data to identify unusual fluctuations or risks.

三、审计程序

III. Audit Procedures

审计程序是审计师在具体审计工作中所采取的步骤，通常按照审计阶段划分：

Audit procedures are the steps auditors take, usually divided by audit phase:

1. 计划阶段

1.Planning Stage

了解被审计单位及其环境

Understand the entity and its environment

包括行业状况、监管环境、目标战略、经营风险、内部控制等。

Including industry conditions, regulatory environment, objectives, strategies, business risks, internal controls, etc.

评估重大错报风险

Assess risk of material misstatement

识别财务报表层次及认定层次的重大错报风险，为后续审计工作提供依据。

Identify risks at financial-statement and assertion levels to guide further audit work.

制定总体审计策略和具体审计计划

Develop overall audit strategy and detailed audit plan

确定审计范围、时间安排、人员分工及审计资源的分配。

Define audit scope, timing, staff assignments, and resource allocation.

2. 实施阶段

2. Implementation Stage

控制测试

Tests of Controls

评估内部控制设计的合理性和执行的有效性。

Evaluate the design reasonableness and operating effectiveness of internal controls.

实质性程序

Substantive Procedures

包括细节测试和实质性分析程序，直接验证各类交易、账户余额和披露的真实性、准确性和完整性。

Include tests of details and substantive analytics to verify authenticity, accuracy and completeness of transactions, balances and disclosures.

3. 完成阶段

3. Completion Stage

汇总审计发现

Aggregate audit findings

整理审计过程中识别出的错报、内部控制缺陷等。

Compile misstatements and control deficiencies identified during the audit.

评价审计证据

Evaluate audit evidence

判断是否获取了充分、适当的审计证据，是否支持审计意见。

Judge whether sufficient appropriate evidence has been obtained to support the audit opinion.

与治理层沟通

Communicate with governance

就审计中发现的重大事项、内部控制缺陷等与被审计单位治理层（如董事会、审计委员会）沟通。

Communicate significant matters and control deficiencies to governance (board, audit committee).

出具审计报告

Issue audit report

根据审计结果，发表标准无保留意见、保留意见、否定意见或无法表示意见。

Based on results, issue standard unqualified, qualified, adverse, or disclaimer opinion.

小结

Summary

“审计种类、方法和程序”是《审计学》中承上启下的重要内容，既涵盖了对审计类型的宏观认识，也深入到具体的操作方法与实施流程。

“Audit Types, Methods and Procedures” is a pivotal part of Auditing, covering both macro understanding of audit types and detailed operational methods and implementation flows.

掌握这些内容，有助于理解审计师如何系统化、规范化地完成审计工作，保障财务信息的真实性与可靠性。

Mastering this content helps understand how auditors complete audit work systematically and standardizedly, ensuring the truthfulness and reliability of financial information.

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