飞凡26CPA：审计通关课｜通勤路上听出审计感
飞凡研习社为什么审计像天书？因为你还没建立“CPA思维”。
欢迎来到《飞凡研习社》CPA审计专栏。这门课被公认为CPA六科中最玄学、最难入门的科目，因为它不仅仅是会计的延伸，更是一套关于“信任”与“博弈”的逻辑体系。
本专辑特色：
考点分集： 严格遵循教材逻辑，将第一章《审计概述》到第二十三章《审计报告》拆解为微课。
人话解读： 拒绝死记硬背。我会把讲义中的“风险导向”、“合理保证”、“职业怀疑”翻译成你听得懂的职场白话。
高效利用： 专为通勤、洗漱、健身等碎片化场景设计，每天20分钟，听出审计感。
加入飞凡研习社，让我们把600页的教材变薄，把枯燥的准则变活。
| Publishes | Daily | Episodes | 89 | Founded | 3 months ago |
|---|---|---|---|---|---|
| Language |  ZH-CN | Number of Listeners | Categories | Self-ImprovementEducationCourses |
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Latest Episodes
【本期主题】 拆解审计项目组内部讨论机制的完整知识脉络——经验传承与共享、锁定脆弱点、打破信息孤岛、建立动态交流基础，深度解析"红蓝对抗"舞弊场景推演与审计程序不可预见性的博弈设计。【核心案例】 为什么审计旺季必须强制开会？海外收入激进确认的警报阈值如何设定？CEO绕过三级审批直接施压CFO录入虚假日记账的管理层凌驾场景？期中突击盘点偏远C级仓库的"回马枪"策略？
【本期主题】 拆解其他审计程序和信息来源的完整知识脉络——外部视角三大动作（监管机构信息、公开信息压力测试、外部专业人士询问）、内部信息来源（客户关系接受保持、中期审阅、连续审计经验）、信息终极试金石（相关性vs可靠性），深度解析跳出企业边界的情报侦察体系。【核心案例】 为什么看新闻稿不是"吃瓜"而是压力测试？居委会、朋友圈、包工头的三维外部视角如何构建？连续审计的"抄去年作业"陷阱如何规避？环境变化时重新穿行测试的必要性？logo换新闻与存货计价的无相关性警示？
【本期主题】 拆解风险评估程序的完整知识脉络——三大基础法宝（询问、分析程序、观察与检查）、分析程序的广角镜效应（行业对比、本福特模型、全量数据分析）、观察检查的技术升级（无人机盘点、红外线三维建模）、穿行测试的追踪艺术，深度解析风险评估程序与重新执行的严谨界限。【核心案例】 为什么利润翻倍但电表不走？营销总监哭诉卖不动vs报表营收逆势狂飙的矛盾如何捕捉？500万笔流水全量分析vs抽样的降维打击？网购跟踪快递视角理解穿行测试？保安巡逻观察vs亲自拧门锁测试的本质区别？
【本期主题】 拆解风险识别与评估作用的完整知识脉络——获取审计证据vs深入了解企业环境，深度解析六大职业判断环节（确定重要性、考量会计政策、识别特别领域、建立预期值、设计进一步程序、评价证据充分性）以及三条核心准则要求。【核心案例】 500小时审计营业收入却漏掉CEO空壳公司转移千万资金？行业涨价背景下毛利率却高得离谱？年末渠道压货+抽屉协议虚增收入？重要性水平是"移动球门"还是"收紧筛子"？
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Apple Podcasts | #30 | China/Education/Courses |
Apple Podcasts | #54 |  Hong Kong/Education/Courses |
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飞凡26CPA：审计通关课｜通勤路上听出审计感 launched 3 months ago and published 89 episodes to date. You can find more information about this podcast including rankings, audience demographics and engagement in our podcast database.
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