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 | 65 | Founded | 2 months ago |
|---|---|---|---|---|---|
| Language |  ZH-CN | Number of Listeners | Categories | Self-ImprovementCoursesEducation |
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Latest Episodes
【本期主题】 拆解审计独立性的双重维度——实质独立（修心状态vs诚信客观）与形式独立（第三方视角vs合理怀疑），深度解析网络事务所的品牌捆绑逻辑与利益共同体穿透规则。【核心案例】 北京审计团队千万级大单因德国兄弟团队税务咨询而灰飞烟灭？麦当劳食品安全丑闻的跨店连坐效应？A所与B所合买审计软件vs共建云端底稿系统的性质分野？
【本期主题】 系统梳理职业道德六大基石与概念框架的完整运用——从信息传染的无意识性到形式独立的"法官喝咖啡"困境，从五大暗交到三级防火墙再到绝对红线，构建商业排雷指南。【核心案例】 回家向配偶随口抱怨客户现金流烂摊子——内幕交易链条如何形成？帮客户设计财务系统后转头审计该系统——运动员兼裁判员？连续服务10年老客户，"老王不可能造假"滤镜如何关闭警觉？ABC事务所获管委会10万招商奖励——为何任何防火墙都无效？股东大会顺手拿100元移动硬盘——为何必须拒收？
【本期主题】 直面审计师最危险的两个瞬间——保管客户资产时的四重镣铐与发现违法行为时的三步走反击，理解从"旁观者"到"守门人"再到"知情者"的身份质变。【核心案例】 被赋予5000万离岸账户唯一签字权——四重镣铐如何约束贪念？发现客户通过地下钱庄虚增利润——鸵鸟心态vs同谋认定？2万元无背景海外付款可能是粗心错账也可能是商业贿赂冰山一角——查到底还是放过？客户威胁"敢写就起诉让你永远找不到工作"——如何顶住外在压力？
【本期主题】 界定利益诱惑的广泛范畴与防范体系——从恶意贿赂到无恶意的人情往来，从三大维度瓦解防线到六条补救措施，掌握"阳光测试"与AA制买单的实操智慧。【核心案例】 客户深夜送热咖啡、精美伴手礼、纯放松晚宴——收还是不收？全场参会者均获移动硬盘（包括保洁阿姨），审计师顺手接了——为何违规？米其林三星餐厅老板邀你免费品尝招牌套餐以"了解业务流程"——如何应对？接受礼品后捐赠慈善机构能否恢复客观性？
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Apple Podcasts | #37 | China/Education/Courses |
Apple Podcasts | #102 |  Taiwan/Education/Courses |
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| Listeners per Episode | Gender Skew | Location | |||
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飞凡26CPA：审计通关课｜通勤路上听出审计感 launched 2 months ago and published 65 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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