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 | 105 | Founded | 3 months ago |
|---|---|---|---|---|---|
| Language |  ZH-CN | Number of Listeners | Categories | CoursesEducationSelf-Improvement |
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Latest Episodes
【本期主题】 拆解被审计单位风险评估工作的完整知识脉络——风险识别、风险评估、风险应对的闭环，深度解析为何审计师要"先看企业的体检报告"以及如何用交叉验证思维测试风险雷达灵敏度。【核心案例】 为什么百万安保系统对后院破损篱笆视而不见？为什么老板的大脑就是小型企业的主机？为什么销售副总年底改出库日期时风险雷达是否报警决定了内控缺陷性质？
【本期主题】 拆解与财务报表编制相关的内部环境的完整知识脉络——诚信与道德价值、胜任能力、治理层参与、管理理念与经营风格、职权与责任分配、人力资源政策，深度解析为何"土壤"比"种子"更重要。【核心案例】 为什么走廊挂满"诚信为本"标语的公司可能土壤已毒？为什么把造假前科者聘为财务总监直接撕破伪装？为什么完美的纸面制度在CEO暗示"必须达标"时形同虚设？
【本期主题】 拆解内部控制固有限制的完整知识脉络——人为判断与失误、人员素质不适应、串通与管理层凌驾、成本效益权衡、不经常或未预计业务，深度解析为何内控只能提供"合理保证"而非"绝对保证"。【核心案例】 为什么几千万打造的银行金库防爆门在主管合法权限面前价值归零？为什么花5000元雇保安看守10元回形针是商业愚蠢？为什么研究一年防守2米前锋的战术在对方突然踢足球时瞬间失效？
【本期主题】 拆解内部控制人工与自动化成分的完整知识脉络——人工控制（灵活性双刃剑：大额异常/难以预测/系统干预/监督自动化）vs自动化控制（一贯性光环：海量重复/复杂运算/职责分离/即时准确），深度解析"金库守卫vs万能钥匙"的IT人员权力悖论与人机制衡的防御艺术。【核心案例】 超级计算机0.01秒批完万份报销单vs底下被挪走上千万？连锁超市突然卖总部大楼的偶发交易必须人工判断？采购员系统界面压根没有付款按钮的职责分离？IT后台万能钥匙修改商品单价表导致前台所有计算全错？勒索病毒瞬间瘫痪自动化... more
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Apple Podcasts | #23 |  Taiwan/Education/Courses |
Apple Podcasts | #47 | China/Education/Courses |
Apple Podcasts | #133 |  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 105 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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