分析程序在财务报表审计中的运用.docVIP

PAGE IX PAGE I 毕 业 论 文 2011 届 分析程序在财务报表审计中的运用 学生姓名 蓝丽仙 学 号 0202070113 系 别 经济与管理系 专业班级 会计学0701班 指导教师 周 艳 完成日期 2011年6月 PAGE PAGE 4 分析程序在财务报表审计中的运用 摘 要 分析程序随着审计技术运用的不断深入也被广泛运用到财务报表审计中，因此，对分析程序的研究也日益受到重视。本文从财务报表的角度出发，阐述了分析程序的重要性。首先，对分析程序总体以及分析程序在风险评估程序、实质性程序和总体复核阶段三个阶段的运用进行了阐述；然后，以A公司为分析程序运用对象，以趋势分析法和和比率分析法为主要分析方法，将上述的理论运用于实际；最后，针对分析程序在具体运用中存在的适用范围有限、运用主体要求高及只能提供间接证据等问题提出完善措施。 关键词 分析程序；审计；财务报表 ANALYTICAL PROCEDURES IN THE APPLICATION OF AN AUDIT OF FINANCIAL STATEMENTS ABSTRACT With the deepening use of audit techniques to analyze financial statements, analytical procedures in the use of auditing financial statements more and more extensively, so the research on analytical procedures becomes more and more important. This paper describes the importance of using analytical procedures in the financial statements. Firstly, this paper mainly describes the analytical procedures and describes analytical procedures in the overall risk assessment process, substantive procedures, and overall review stages of the application of the three stages are described. Then, analytical procedures are applied in A company, by using trend analysis and ratio analysis as the main analysis method, the above theory analysis is used; Finally, in view of problems that the analytical procedures existed in the specific application, such as the scope of use is limited, the high requirements and can only give indirect proves, this paper comes with a complete set of measures. Key words Analytical procedures; Audit; Financial statements 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc290807216 中文摘要 PAGEREF _Toc290807216 \h I HYPERLINK \l _Toc290807217 英文摘要 PAGEREF _Toc290807217 \h II HYPERLINK \l _Toc290807218 前言 PAGEREF _Toc290807218 \h 1 HYPERLINK \l _Toc290807219 1分析程序概述 PAGEREF _Toc290807219 \h 1 HYPERLINK \l _Toc290807220 1.1分析程序的涵义及特征 PAGEREF _Toc290807220 \h 1 HYPERLINK \l _Toc2908