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href="/w/index.php?title=Special:%E5%88%9B%E5%BB%BA%E8%B4%A6%E6%88%B7&returnto=%E5%AF%A9%E8%A8%88%E5%AD%B8" title="我们推荐您创建账号并登录，但这不是强制性的"><span class="vector-icon mw-ui-icon-userAdd mw-ui-icon-wikimedia-userAdd"></span> <span>创建账号</span></a></li><li id="pt-login" class="user-links-collapsible-item mw-list-item"><a href="/w/index.php?title=Special:%E7%94%A8%E6%88%B7%E7%99%BB%E5%BD%95&returnto=%E5%AF%A9%E8%A8%88%E5%AD%B8" title="建议你登录，尽管并非必须。[o]" accesskey="o"><span class="vector-icon mw-ui-icon-logIn mw-ui-icon-wikimedia-logIn"></span> <span>登录</span></a></li> </ul> </div> </div> <div id="p-user-menu-anon-editor" class="vector-menu mw-portlet mw-portlet-user-menu-anon-editor" > <div class="vector-menu-heading"> 未登录编辑者的页面 <a href="/wiki/Help:%E6%96%B0%E6%89%8B%E5%85%A5%E9%97%A8" aria-label="了解有关编辑的更多信息"><span>了解详情</span></a> </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-anoncontribs" class="mw-list-item"><a href="/wiki/Special:%E6%88%91%E7%9A%84%E8%B4%A1%E7%8C%AE" title="来自此IP地址的编辑列表[y]" accesskey="y"><span>贡献</span></a></li><li id="pt-anontalk" class="mw-list-item"><a href="/wiki/Special:%E6%88%91%E7%9A%84%E8%AE%A8%E8%AE%BA%E9%A1%B5" title="对于来自此IP地址编辑的讨论[n]" accesskey="n"><span>讨论</span></a></li> </ul> </div> </div> </div> </div> </nav> </div> </header> </div> <div class="mw-page-container"> <div class="mw-page-container-inner"> <div class="vector-sitenotice-container"> <div id="siteNotice"></div> </div> <div class="vector-column-start"> <div class="vector-main-menu-container"> <div id="mw-navigation"> <nav id="mw-panel" class="vector-main-menu-landmark" aria-label="站点"> <div id="vector-main-menu-pinned-container" class="vector-pinned-container"> </div> </nav> </div> </div> <div class="vector-sticky-pinned-container"> <nav id="mw-panel-toc" aria-label="目录" data-event-name="ui.sidebar-toc" class="mw-table-of-contents-container vector-toc-landmark"> <div id="vector-toc-pinned-container" class="vector-pinned-container"> <div id="vector-toc" class="vector-toc vector-pinnable-element"> <div class="vector-pinnable-header vector-toc-pinnable-header vector-pinnable-header-pinned" data-feature-name="toc-pinned" data-pinnable-element-id="vector-toc" > <h2 class="vector-pinnable-header-label">目录</h2> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-toc.pin">移至侧栏</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-toc.unpin">隐藏</button> </div> <ul class="vector-toc-contents" id="mw-panel-toc-list"> <li id="toc-mw-content-text" class="vector-toc-list-item vector-toc-level-1"> <a href="#" class="vector-toc-link"> <div class="vector-toc-text">序言</div> </a> </li> <li id="toc-審計師人才條件" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#審計師人才條件"> <div class="vector-toc-text"> <span class="vector-toc-numb">1</span> <span>審計師人才條件</span> </div> </a> <ul id="toc-審計師人才條件-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-執業資格" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#執業資格"> <div class="vector-toc-text"> <span class="vector-toc-numb">2</span> <span>執業資格</span> </div> </a> <button aria-controls="toc-執業資格-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>开关執業資格子章节</span> </button> <ul id="toc-執業資格-sublist" class="vector-toc-list"> <li id="toc-中華人民共和国" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#中華人民共和国"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.1</span> <span>中華人民共和国</span> </div> </a> <ul id="toc-中華人民共和国-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-美國" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#美國"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.2</span> <span>美國</span> </div> </a> <ul id="toc-美國-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-香港" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#香港"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.3</span> <span>香港</span> </div> </a> <ul id="toc-香港-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-中華民國" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#中華民國"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.4</span> <span>中華民國</span> </div> </a> <ul id="toc-中華民國-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-審計準則" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#審計準則"> <div class="vector-toc-text"> <span class="vector-toc-numb">3</span> <span>審計準則</span> </div> </a> <button aria-controls="toc-審計準則-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>开关審計準則子章节</span> </button> <ul id="toc-審計準則-sublist" class="vector-toc-list"> <li id="toc-中華民國_2" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#中華民國_2"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.1</span> <span>中華民國</span> </div> </a> <ul id="toc-中華民國_2-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-審計報告" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#審計報告"> <div class="vector-toc-text"> <span class="vector-toc-numb">4</span> <span>審計報告</span> </div> </a> <ul id="toc-審計報告-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-審計驗證方法" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#審計驗證方法"> <div class="vector-toc-text"> <span class="vector-toc-numb">5</span> <span>審計驗證方法</span> </div> </a> <ul id="toc-審計驗證方法-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-審計證據的搜集" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#審計證據的搜集"> <div class="vector-toc-text"> <span class="vector-toc-numb">6</span> <span>審計證據的搜集</span> </div> </a> <ul id="toc-審計證據的搜集-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-参见" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#参见"> <div class="vector-toc-text"> <span class="vector-toc-numb">7</span> <span>参见</span> </div> </a> <ul id="toc-参见-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-参考文献" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#参考文献"> <div class="vector-toc-text"> <span class="vector-toc-numb">8</span> <span>参考文献</span> </div> </a> <ul id="toc-参考文献-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-外部链接" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#外部链接"> <div class="vector-toc-text"> <span class="vector-toc-numb">9</span> <span>外部链接</span> </div> </a> <ul id="toc-外部链接-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="目录" class="vector-toc-landmark"> <div id="vector-page-titlebar-toc" class="vector-dropdown vector-page-titlebar-toc vector-button-flush-left" > <input type="checkbox" id="vector-page-titlebar-toc-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-titlebar-toc" class="vector-dropdown-checkbox " aria-label="开关目录" > <label id="vector-page-titlebar-toc-label" for="vector-page-titlebar-toc-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-listBullet mw-ui-icon-wikimedia-listBullet"></span> <span class="vector-dropdown-label-text">开关目录</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-titlebar-toc-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <h1 id="firstHeading" class="firstHeading mw-first-heading"><span class="mw-page-title-main">審計學</span></h1> <div id="p-lang-btn" class="vector-dropdown mw-portlet mw-portlet-lang" > <input type="checkbox" id="p-lang-btn-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-p-lang-btn" class="vector-dropdown-checkbox mw-interlanguage-selector" aria-label="前往另一种语言写成的文章。61种语言可用" > <label id="p-lang-btn-label" for="p-lang-btn-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--action-progressive mw-portlet-lang-heading-61" aria-hidden="true" ><span class="vector-icon mw-ui-icon-language-progressive mw-ui-icon-wikimedia-language-progressive"></span> <span class="vector-dropdown-label-text">61种语言</span> </label> <div class="vector-dropdown-content"> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="interlanguage-link interwiki-af mw-list-item"><a href="https://af.wikipedia.org/wiki/Oudit" title="Oudit – 南非荷兰语" lang="af" hreflang="af" data-title="Oudit" data-language-autonym="Afrikaans" data-language-local-name="南非荷兰语" class="interlanguage-link-target"><span>Afrikaans</span></a></li><li class="interlanguage-link interwiki-ar mw-list-item"><a href="https://ar.wikipedia.org/wiki/%D8%AA%D8%AF%D9%82%D9%8A%D9%82_(%D9%85%D8%AD%D8%A7%D8%B3%D8%A8%D8%A9)" title="تدقيق (محاسبة) – 阿拉伯语" lang="ar" hreflang="ar" data-title="تدقيق (محاسبة)" data-language-autonym="العربية" data-language-local-name="阿拉伯语" class="interlanguage-link-target"><span>العربية</span></a></li><li class="interlanguage-link interwiki-arz mw-list-item"><a href="https://arz.wikipedia.org/wiki/%D9%85%D8%B1%D8%A7%D8%AC%D8%B9%D9%87" title="مراجعه – 埃及阿拉伯文" lang="arz" hreflang="arz" data-title="مراجعه" data-language-autonym="مصرى" data-language-local-name="埃及阿拉伯文" class="interlanguage-link-target"><span>مصرى</span></a></li><li class="interlanguage-link interwiki-as mw-list-item"><a href="https://as.wikipedia.org/wiki/%E0%A6%85%27%E0%A6%A1%E0%A6%BF%E0%A6%9F" title="অ'ডিট – 阿萨姆语" lang="as" hreflang="as" data-title="অ'ডিট" data-language-autonym="অসমীয়া" data-language-local-name="阿萨姆语" class="interlanguage-link-target"><span>অসমীয়া</span></a></li><li class="interlanguage-link interwiki-az mw-list-item"><a href="https://az.wikipedia.org/wiki/Audit" title="Audit – 阿塞拜疆语" lang="az" hreflang="az" data-title="Audit" data-language-autonym="Azərbaycanca" data-language-local-name="阿塞拜疆语" class="interlanguage-link-target"><span>Azərbaycanca</span></a></li><li class="interlanguage-link interwiki-be mw-list-item"><a href="https://be.wikipedia.org/wiki/%D0%90%D1%9E%D0%B4%D1%8B%D1%82" title="Аўдыт – 白俄罗斯语" lang="be" hreflang="be" data-title="Аўдыт" data-language-autonym="Беларуская" data-language-local-name="白俄罗斯语" class="interlanguage-link-target"><span>Беларуская</span></a></li><li class="interlanguage-link interwiki-be-x-old mw-list-item"><a href="https://be-tarask.wikipedia.org/wiki/%D0%90%D1%9E%D0%B4%D1%8B%D1%82" title="Аўдыт – Belarusian (Taraškievica orthography)" lang="be-tarask" hreflang="be-tarask" data-title="Аўдыт" data-language-autonym="Беларуская (тарашкевіца)" data-language-local-name="Belarusian (Taraškievica orthography)" class="interlanguage-link-target"><span>Беларуская (тарашкевіца)</span></a></li><li class="interlanguage-link interwiki-bg mw-list-item"><a href="https://bg.wikipedia.org/wiki/%D0%9E%D0%B4%D0%B8%D1%82" title="Одит – 保加利亚语" lang="bg" hreflang="bg" data-title="Одит" data-language-autonym="Български" data-language-local-name="保加利亚语" class="interlanguage-link-target"><span>Български</span></a></li><li class="interlanguage-link interwiki-bn mw-list-item"><a href="https://bn.wikipedia.org/wiki/%E0%A6%B9%E0%A6%BF%E0%A6%B8%E0%A6%BE%E0%A6%AC_%E0%A6%AA%E0%A6%B0%E0%A7%80%E0%A6%95%E0%A7%8D%E0%A6%B7%E0%A6%A3" title="হিসাব পরীক্ষণ – 孟加拉语" lang="bn" hreflang="bn" data-title="হিসাব পরীক্ষণ" data-language-autonym="বাংলা" data-language-local-name="孟加拉语" class="interlanguage-link-target"><span>বাংলা</span></a></li><li class="interlanguage-link interwiki-ca mw-list-item"><a href="https://ca.wikipedia.org/wiki/Auditoria" title="Auditoria – 加泰罗尼亚语" lang="ca" hreflang="ca" data-title="Auditoria" data-language-autonym="Català" data-language-local-name="加泰罗尼亚语" class="interlanguage-link-target"><span>Català</span></a></li><li class="interlanguage-link interwiki-cs mw-list-item"><a href="https://cs.wikipedia.org/wiki/Audit" title="Audit – 捷克语" lang="cs" hreflang="cs" data-title="Audit" data-language-autonym="Čeština" data-language-local-name="捷克语" class="interlanguage-link-target"><span>Čeština</span></a></li><li class="interlanguage-link interwiki-de mw-list-item"><a href="https://de.wikipedia.org/wiki/Audit" title="Audit – 德语" lang="de" hreflang="de" data-title="Audit" data-language-autonym="Deutsch" data-language-local-name="德语" class="interlanguage-link-target"><span>Deutsch</span></a></li><li class="interlanguage-link interwiki-en mw-list-item"><a href="https://en.wikipedia.org/wiki/Audit" title="Audit – 英语" lang="en" hreflang="en" data-title="Audit" data-language-autonym="English" data-language-local-name="英语" class="interlanguage-link-target"><span>English</span></a></li><li class="interlanguage-link interwiki-eo mw-list-item"><a href="https://eo.wikipedia.org/wiki/A%C5%ADdito" title="Aŭdito – 世界语" lang="eo" hreflang="eo" data-title="Aŭdito" data-language-autonym="Esperanto" data-language-local-name="世界语" class="interlanguage-link-target"><span>Esperanto</span></a></li><li class="interlanguage-link interwiki-es mw-list-item"><a href="https://es.wikipedia.org/wiki/Auditor%C3%ADa" title="Auditoría – 西班牙语" lang="es" hreflang="es" data-title="Auditoría" data-language-autonym="Español" data-language-local-name="西班牙语" class="interlanguage-link-target"><span>Español</span></a></li><li class="interlanguage-link interwiki-et mw-list-item"><a href="https://et.wikipedia.org/wiki/Audit" title="Audit – 爱沙尼亚语" lang="et" hreflang="et" data-title="Audit" data-language-autonym="Eesti" data-language-local-name="爱沙尼亚语" class="interlanguage-link-target"><span>Eesti</span></a></li><li class="interlanguage-link interwiki-eu mw-list-item"><a href="https://eu.wikipedia.org/wiki/Kontu-ikuskaritza" title="Kontu-ikuskaritza – 巴斯克语" lang="eu" hreflang="eu" data-title="Kontu-ikuskaritza" data-language-autonym="Euskara" data-language-local-name="巴斯克语" class="interlanguage-link-target"><span>Euskara</span></a></li><li class="interlanguage-link interwiki-fa mw-list-item"><a href="https://fa.wikipedia.org/wiki/%D8%AD%D8%B3%D8%A7%D8%A8%D8%B1%D8%B3%DB%8C" title="حسابرسی – 波斯语" lang="fa" hreflang="fa" data-title="حسابرسی" data-language-autonym="فارسی" data-language-local-name="波斯语" class="interlanguage-link-target"><span>فارسی</span></a></li><li class="interlanguage-link interwiki-fi mw-list-item"><a href="https://fi.wikipedia.org/wiki/Auditointi" title="Auditointi – 芬兰语" lang="fi" hreflang="fi" data-title="Auditointi" data-language-autonym="Suomi" data-language-local-name="芬兰语" class="interlanguage-link-target"><span>Suomi</span></a></li><li class="interlanguage-link interwiki-fr mw-list-item"><a href="https://fr.wikipedia.org/wiki/Audit" title="Audit – 法语" lang="fr" hreflang="fr" data-title="Audit" data-language-autonym="Français" data-language-local-name="法语" class="interlanguage-link-target"><span>Français</span></a></li><li class="interlanguage-link interwiki-hi mw-list-item"><a href="https://hi.wikipedia.org/wiki/%E0%A4%B2%E0%A5%87%E0%A4%96%E0%A4%BE%E0%A4%AA%E0%A4%B0%E0%A5%80%E0%A4%95%E0%A5%8D%E0%A4%B7%E0%A4%BE" title="लेखापरीक्षा – 印地语" lang="hi" hreflang="hi" data-title="लेखापरीक्षा" data-language-autonym="हिन्दी" data-language-local-name="印地语" class="interlanguage-link-target"><span>हिन्दी</span></a></li><li class="interlanguage-link interwiki-hr mw-list-item"><a href="https://hr.wikipedia.org/wiki/Financijska_revizija" title="Financijska revizija – 克罗地亚语" lang="hr" hreflang="hr" data-title="Financijska revizija" data-language-autonym="Hrvatski" data-language-local-name="克罗地亚语" class="interlanguage-link-target"><span>Hrvatski</span></a></li><li class="interlanguage-link interwiki-hu mw-list-item"><a href="https://hu.wikipedia.org/wiki/Audit" title="Audit – 匈牙利语" lang="hu" hreflang="hu" data-title="Audit" data-language-autonym="Magyar" data-language-local-name="匈牙利语" class="interlanguage-link-target"><span>Magyar</span></a></li><li class="interlanguage-link interwiki-hy mw-list-item"><a href="https://hy.wikipedia.org/wiki/%D4%B1%D5%B8%D6%82%D5%A4%D5%AB%D5%BF" title="Աուդիտ – 亚美尼亚语" lang="hy" hreflang="hy" data-title="Աուդիտ" data-language-autonym="Հայերեն" data-language-local-name="亚美尼亚语" class="interlanguage-link-target"><span>Հայերեն</span></a></li><li class="interlanguage-link interwiki-id mw-list-item"><a href="https://id.wikipedia.org/wiki/Audit" title="Audit – 印度尼西亚语" lang="id" hreflang="id" data-title="Audit" data-language-autonym="Bahasa Indonesia" data-language-local-name="印度尼西亚语" class="interlanguage-link-target"><span>Bahasa Indonesia</span></a></li><li class="interlanguage-link interwiki-it mw-list-item"><a href="https://it.wikipedia.org/wiki/Audit" title="Audit – 意大利语" lang="it" hreflang="it" data-title="Audit" data-language-autonym="Italiano" data-language-local-name="意大利语" class="interlanguage-link-target"><span>Italiano</span></a></li><li class="interlanguage-link interwiki-ja mw-list-item"><a href="https://ja.wikipedia.org/wiki/%E7%9B%A3%E6%9F%BB" title="監査 – 日语" lang="ja" hreflang="ja" data-title="監査" data-language-autonym="日本語" data-language-local-name="日语" class="interlanguage-link-target"><span>日本語</span></a></li><li class="interlanguage-link interwiki-kk mw-list-item"><a href="https://kk.wikipedia.org/wiki/%D0%A0%D0%B5%D0%B2%D0%B8%D0%B7%D0%B8%D1%8F" title="Ревизия – 哈萨克语" lang="kk" hreflang="kk" data-title="Ревизия" data-language-autonym="Қазақша" data-language-local-name="哈萨克语" class="interlanguage-link-target"><span>Қазақша</span></a></li><li class="interlanguage-link interwiki-kn mw-list-item"><a href="https://kn.wikipedia.org/wiki/%E0%B2%B2%E0%B3%86%E0%B2%95%E0%B3%8D%E0%B2%95_%E0%B2%AA%E0%B2%B0%E0%B2%BF%E0%B2%B6%E0%B3%8B%E0%B2%A7%E0%B2%A8%E0%B3%86" title="ಲೆಕ್ಕ ಪರಿಶೋಧನೆ – 卡纳达语" lang="kn" hreflang="kn" data-title="ಲೆಕ್ಕ ಪರಿಶೋಧನೆ" data-language-autonym="ಕನ್ನಡ" data-language-local-name="卡纳达语" class="interlanguage-link-target"><span>ಕನ್ನಡ</span></a></li><li class="interlanguage-link interwiki-ko mw-list-item"><a href="https://ko.wikipedia.org/wiki/%EA%B0%90%EC%82%AC_(%EC%9C%84%ED%97%98_%EA%B4%80%EB%A6%AC)" title="감사 (위험 관리) – 韩语" lang="ko" hreflang="ko" data-title="감사 (위험 관리)" data-language-autonym="한국어" data-language-local-name="韩语" class="interlanguage-link-target"><span>한국어</span></a></li><li class="interlanguage-link interwiki-ky mw-list-item"><a href="https://ky.wikipedia.org/wiki/%D0%90%D1%83%D0%B4%D0%B8%D1%82" title="Аудит – 柯尔克孜语" lang="ky" hreflang="ky" data-title="Аудит" data-language-autonym="Кыргызча" data-language-local-name="柯尔克孜语" class="interlanguage-link-target"><span>Кыргызча</span></a></li><li class="interlanguage-link interwiki-lb mw-list-item"><a href="https://lb.wikipedia.org/wiki/Audit" title="Audit – 卢森堡语" lang="lb" hreflang="lb" data-title="Audit" data-language-autonym="Lëtzebuergesch" data-language-local-name="卢森堡语" class="interlanguage-link-target"><span>Lëtzebuergesch</span></a></li><li class="interlanguage-link interwiki-lt mw-list-item"><a href="https://lt.wikipedia.org/wiki/Auditas" title="Auditas – 立陶宛语" lang="lt" hreflang="lt" data-title="Auditas" data-language-autonym="Lietuvių" data-language-local-name="立陶宛语" class="interlanguage-link-target"><span>Lietuvių</span></a></li><li class="interlanguage-link interwiki-lv mw-list-item"><a href="https://lv.wikipedia.org/wiki/Audits" title="Audits – 拉脱维亚语" lang="lv" hreflang="lv" data-title="Audits" data-language-autonym="Latviešu" data-language-local-name="拉脱维亚语" class="interlanguage-link-target"><span>Latviešu</span></a></li><li class="interlanguage-link interwiki-mai mw-list-item"><a href="https://mai.wikipedia.org/wiki/%E0%A4%B2%E0%A5%87%E0%A4%96%E0%A4%BE%E0%A4%AA%E0%A4%B0%E0%A5%80%E0%A4%95%E0%A5%8D%E0%A4%B7%E0%A4%A3" title="लेखापरीक्षण – 迈蒂利语" lang="mai" hreflang="mai" data-title="लेखापरीक्षण" data-language-autonym="मैथिली" data-language-local-name="迈蒂利语" class="interlanguage-link-target"><span>मैथिली</span></a></li><li class="interlanguage-link interwiki-ml mw-list-item"><a href="https://ml.wikipedia.org/wiki/%E0%B4%93%E0%B4%A1%E0%B4%BF%E0%B4%B1%E0%B5%8D%E0%B4%B1%E0%B4%BF%E0%B4%99%E0%B5%8D" title="ഓഡിറ്റിങ് – 马拉雅拉姆语" lang="ml" hreflang="ml" data-title="ഓഡിറ്റിങ്" data-language-autonym="മലയാളം" data-language-local-name="马拉雅拉姆语" class="interlanguage-link-target"><span>മലയാളം</span></a></li><li class="interlanguage-link interwiki-mn mw-list-item"><a href="https://mn.wikipedia.org/wiki/%D0%90%D1%83%D0%B4%D0%B8%D1%82" title="Аудит – 蒙古语" lang="mn" hreflang="mn" data-title="Аудит" data-language-autonym="Монгол" data-language-local-name="蒙古语" class="interlanguage-link-target"><span>Монгол</span></a></li><li class="interlanguage-link interwiki-ms mw-list-item"><a href="https://ms.wikipedia.org/wiki/Audit" title="Audit – 马来语" lang="ms" hreflang="ms" data-title="Audit" data-language-autonym="Bahasa Melayu" data-language-local-name="马来语" class="interlanguage-link-target"><span>Bahasa Melayu</span></a></li><li class="interlanguage-link interwiki-ne mw-list-item"><a href="https://ne.wikipedia.org/wiki/%E0%A4%B2%E0%A5%87%E0%A4%96%E0%A4%BE%E0%A4%AA%E0%A4%B0%E0%A5%80%E0%A4%95%E0%A5%8D%E0%A4%B7%E0%A4%A3" title="लेखापरीक्षण – 尼泊尔语" lang="ne" hreflang="ne" data-title="लेखापरीक्षण" data-language-autonym="नेपाली" data-language-local-name="尼泊尔语" class="interlanguage-link-target"><span>नेपाली</span></a></li><li class="interlanguage-link interwiki-new mw-list-item"><a href="https://new.wikipedia.org/wiki/%E0%A4%B8%E0%A4%AE%E0%A4%BE" title="समा – 尼瓦尔语" lang="new" hreflang="new" data-title="समा" data-language-autonym="नेपाल भाषा" data-language-local-name="尼瓦尔语" class="interlanguage-link-target"><span>नेपाल भाषा</span></a></li><li class="interlanguage-link interwiki-nl mw-list-item"><a href="https://nl.wikipedia.org/wiki/Auditing" title="Auditing – 荷兰语" lang="nl" hreflang="nl" data-title="Auditing" data-language-autonym="Nederlands" data-language-local-name="荷兰语" class="interlanguage-link-target"><span>Nederlands</span></a></li><li class="interlanguage-link interwiki-no mw-list-item"><a href="https://no.wikipedia.org/wiki/Revisjon" title="Revisjon – 书面挪威语" lang="nb" hreflang="nb" data-title="Revisjon" data-language-autonym="Norsk bokmål" data-language-local-name="书面挪威语" class="interlanguage-link-target"><span>Norsk bokmål</span></a></li><li class="interlanguage-link interwiki-pap mw-list-item"><a href="https://pap.wikipedia.org/wiki/Ouditoria" title="Ouditoria – 帕皮阿门托语" lang="pap" hreflang="pap" data-title="Ouditoria" data-language-autonym="Papiamentu" data-language-local-name="帕皮阿门托语" class="interlanguage-link-target"><span>Papiamentu</span></a></li><li class="interlanguage-link interwiki-pl mw-list-item"><a href="https://pl.wikipedia.org/wiki/Audyt" title="Audyt – 波兰语" lang="pl" hreflang="pl" data-title="Audyt" data-language-autonym="Polski" data-language-local-name="波兰语" class="interlanguage-link-target"><span>Polski</span></a></li><li class="interlanguage-link interwiki-pt mw-list-item"><a href="https://pt.wikipedia.org/wiki/Auditoria" title="Auditoria – 葡萄牙语" lang="pt" hreflang="pt" data-title="Auditoria" data-language-autonym="Português" data-language-local-name="葡萄牙语" class="interlanguage-link-target"><span>Português</span></a></li><li class="interlanguage-link interwiki-ro mw-list-item"><a href="https://ro.wikipedia.org/wiki/Audit" title="Audit – 罗马尼亚语" lang="ro" hreflang="ro" data-title="Audit" data-language-autonym="Română" data-language-local-name="罗马尼亚语" class="interlanguage-link-target"><span>Română</span></a></li><li class="interlanguage-link interwiki-ru mw-list-item"><a href="https://ru.wikipedia.org/wiki/%D0%90%D1%83%D0%B4%D0%B8%D1%82" title="Аудит – 俄语" lang="ru" hreflang="ru" data-title="Аудит" data-language-autonym="Русский" data-language-local-name="俄语" class="interlanguage-link-target"><span>Русский</span></a></li><li class="interlanguage-link interwiki-sco mw-list-item"><a href="https://sco.wikipedia.org/wiki/Audit" title="Audit – 苏格兰语" lang="sco" hreflang="sco" data-title="Audit" data-language-autonym="Scots" data-language-local-name="苏格兰语" class="interlanguage-link-target"><span>Scots</span></a></li><li class="interlanguage-link interwiki-simple mw-list-item"><a href="https://simple.wikipedia.org/wiki/Audit" title="Audit – Simple English" lang="en-simple" hreflang="en-simple" data-title="Audit" data-language-autonym="Simple English" data-language-local-name="Simple English" class="interlanguage-link-target"><span>Simple English</span></a></li><li class="interlanguage-link interwiki-sk mw-list-item"><a href="https://sk.wikipedia.org/wiki/Audit_(fungovanie_organiz%C3%A1cie)" title="Audit (fungovanie organizácie) – 斯洛伐克语" lang="sk" hreflang="sk" data-title="Audit (fungovanie organizácie)" data-language-autonym="Slovenčina" data-language-local-name="斯洛伐克语" class="interlanguage-link-target"><span>Slovenčina</span></a></li><li class="interlanguage-link interwiki-su mw-list-item"><a href="https://su.wikipedia.org/wiki/Audit" title="Audit – 巽他语" lang="su" hreflang="su" data-title="Audit" data-language-autonym="Sunda" data-language-local-name="巽他语" class="interlanguage-link-target"><span>Sunda</span></a></li><li class="interlanguage-link interwiki-sv mw-list-item"><a href="https://sv.wikipedia.org/wiki/Revision" title="Revision – 瑞典语" lang="sv" hreflang="sv" data-title="Revision" data-language-autonym="Svenska" data-language-local-name="瑞典语" class="interlanguage-link-target"><span>Svenska</span></a></li><li class="interlanguage-link interwiki-tg mw-list-item"><a href="https://tg.wikipedia.org/wiki/%D0%90%D1%83%D0%B4%D0%B8%D1%82" title="Аудит – 塔吉克语" lang="tg" hreflang="tg" data-title="Аудит" data-language-autonym="Тоҷикӣ" data-language-local-name="塔吉克语" class="interlanguage-link-target"><span>Тоҷикӣ</span></a></li><li class="interlanguage-link interwiki-tl mw-list-item"><a href="https://tl.wikipedia.org/wiki/Audit" title="Audit – 他加禄语" lang="tl" hreflang="tl" data-title="Audit" data-language-autonym="Tagalog" data-language-local-name="他加禄语" class="interlanguage-link-target"><span>Tagalog</span></a></li><li class="interlanguage-link interwiki-tr mw-list-item"><a href="https://tr.wikipedia.org/wiki/Denetim" title="Denetim – 土耳其语" lang="tr" hreflang="tr" data-title="Denetim" data-language-autonym="Türkçe" data-language-local-name="土耳其语" class="interlanguage-link-target"><span>Türkçe</span></a></li><li class="interlanguage-link interwiki-uk mw-list-item"><a href="https://uk.wikipedia.org/wiki/%D0%90%D1%83%D0%B4%D0%B8%D1%82" title="Аудит – 乌克兰语" lang="uk" hreflang="uk" data-title="Аудит" data-language-autonym="Українська" data-language-local-name="乌克兰语" class="interlanguage-link-target"><span>Українська</span></a></li><li class="interlanguage-link interwiki-ur mw-list-item"><a href="https://ur.wikipedia.org/wiki/%D8%AA%D9%86%D9%82%DB%8C%D8%AD" title="تنقیح – 乌尔都语" lang="ur" hreflang="ur" data-title="تنقیح" data-language-autonym="اردو" data-language-local-name="乌尔都语" class="interlanguage-link-target"><span>اردو</span></a></li><li class="interlanguage-link interwiki-uz mw-list-item"><a href="https://uz.wikipedia.org/wiki/Audit" title="Audit – 乌兹别克语" lang="uz" hreflang="uz" data-title="Audit" data-language-autonym="Oʻzbekcha / ўзбекча" data-language-local-name="乌兹别克语" class="interlanguage-link-target"><span>Oʻzbekcha / ўзбекча</span></a></li><li class="interlanguage-link interwiki-vi mw-list-item"><a href="https://vi.wikipedia.org/wiki/Ki%E1%BB%83m_to%C3%A1n" title="Kiểm toán – 越南语" lang="vi" hreflang="vi" data-title="Kiểm toán" data-language-autonym="Tiếng Việt" data-language-local-name="越南语" class="interlanguage-link-target"><span>Tiếng Việt</span></a></li><li class="interlanguage-link interwiki-wuu mw-list-item"><a href="https://wuu.wikipedia.org/wiki/%E5%AE%A1%E8%AE%A1" title="审计 – 吴语" lang="wuu" hreflang="wuu" data-title="审计" data-language-autonym="吴语" data-language-local-name="吴语" class="interlanguage-link-target"><span>吴语</span></a></li><li class="interlanguage-link interwiki-zh-yue mw-list-item"><a href="https://zh-yue.wikipedia.org/wiki/%E6%A0%B8%E6%95%B8" title="核數 – 粤语" lang="yue" hreflang="yue" data-title="核數" data-language-autonym="粵語" data-language-local-name="粤语" class="interlanguage-link-target"><span>粵語</span></a></li> </ul> <div class="after-portlet after-portlet-lang"><span class="wb-langlinks-edit wb-langlinks-link"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q181487#sitelinks-wikipedia" title="编辑跨语言链接" class="wbc-editpage">编辑链接</a></span></div> </div> </div> </div> </header> <div class="vector-page-toolbar"> <div class="vector-page-toolbar-container"> <div id="left-navigation"> <nav aria-label="命名空间"> <div id="p-associated-pages" class="vector-menu 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</ul> </div> </div> <div id="p-tb" class="vector-menu mw-portlet mw-portlet-tb" > <div class="vector-menu-heading"> 常规 </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="t-whatlinkshere" class="mw-list-item"><a href="/wiki/Special:%E9%93%BE%E5%85%A5%E9%A1%B5%E9%9D%A2/%E5%AF%A9%E8%A8%88%E5%AD%B8" title="列出所有与本页相链的页面[j]" accesskey="j"><span>链入页面</span></a></li><li id="t-recentchangeslinked" class="mw-list-item"><a href="/wiki/Special:%E9%93%BE%E5%87%BA%E6%9B%B4%E6%94%B9/%E5%AF%A9%E8%A8%88%E5%AD%B8" rel="nofollow" title="页面链出所有页面的更改[k]" accesskey="k"><span>相关更改</span></a></li><li id="t-upload" class="mw-list-item"><a href="/wiki/Project:%E4%B8%8A%E4%BC%A0" title="上传图像或多媒体文件[u]" accesskey="u"><span>上传文件</span></a></li><li id="t-specialpages" class="mw-list-item"><a href="/wiki/Special:%E7%89%B9%E6%AE%8A%E9%A1%B5%E9%9D%A2" title="全部特殊页面的列表[q]" accesskey="q"><span>特殊页面</span></a></li><li id="t-permalink" class="mw-list-item"><a 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hreflang="en"><span>维基共享资源</span></a></li><li id="t-wikibase" class="wb-otherproject-link wb-otherproject-wikibase-dataitem mw-list-item"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q181487" title="链接到连接的数据仓库项目[g]" accesskey="g"><span>维基数据项目</span></a></li> </ul> </div> </div> </div> </div> </div> </div> </nav> </div> </div> </div> <div class="vector-column-end"> <div class="vector-sticky-pinned-container"> <nav class="vector-page-tools-landmark" aria-label="页面工具"> <div id="vector-page-tools-pinned-container" class="vector-pinned-container"> </div> </nav> <nav class="vector-appearance-landmark" aria-label="外观"> <div id="vector-appearance-pinned-container" class="vector-pinned-container"> <div id="vector-appearance" class="vector-appearance vector-pinnable-element"> <div class="vector-pinnable-header vector-appearance-pinnable-header vector-pinnable-header-pinned" data-feature-name="appearance-pinned" data-pinnable-element-id="vector-appearance" data-pinned-container-id="vector-appearance-pinned-container" data-unpinned-container-id="vector-appearance-unpinned-container" > <div class="vector-pinnable-header-label">外观</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-appearance.pin">移至侧栏</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-appearance.unpin">隐藏</button> </div> </div> </div> </nav> </div> </div> <div id="bodyContent" class="vector-body" aria-labelledby="firstHeading" data-mw-ve-target-container> <div class="vector-body-before-content"> <div class="mw-indicators"> </div> <div id="siteSub" class="noprint">维基百科，自由的百科全书</div> </div> <div id="contentSub"><div id="mw-content-subtitle"></div></div> <div id="mw-content-text" class="mw-body-content"><div class="mw-content-ltr mw-parser-output" lang="zh" dir="ltr"><style 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data-mw-deduplicate="TemplateStyles:r83732972">.mw-parser-output .ambox{border:1px solid #a2a9b1;border-left:10px solid #36c;background-color:#fbfbfb;box-sizing:border-box}.mw-parser-output .ambox+link+.ambox,.mw-parser-output .ambox+link+style+.ambox,.mw-parser-output .ambox+link+link+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+style+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+link+.ambox{margin-top:-1px}html body.mediawiki .mw-parser-output .ambox.mbox-small-left{margin:4px 1em 4px 0;overflow:hidden;width:238px;border-collapse:collapse;font-size:88%;line-height:1.25em}.mw-parser-output .ambox-speedy{border-left:10px solid #b32424;background-color:#fee7e6}.mw-parser-output .ambox-delete{border-left:10px solid #b32424}.mw-parser-output .ambox-content{border-left:10px solid #f28500}.mw-parser-output .ambox-style{border-left:10px solid #fc3}.mw-parser-output .ambox-move{border-left:10px solid #9932cc}.mw-parser-output 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.mw-parser-output .ambox-content{border-left-color:#f28500!important}html.skin-theme-clientpref-night .mw-parser-output .ambox-style{border-left-color:#fc3!important}html.skin-theme-clientpref-night .mw-parser-output .ambox-move{border-left-color:#9932cc!important}html.skin-theme-clientpref-night .mw-parser-output .ambox-protection{border-left-color:#a2a9b1!important}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .ambox{border-left-color:#36c!important}html.skin-theme-clientpref-os .mw-parser-output .ambox-speedy,html.skin-theme-clientpref-os .mw-parser-output .ambox-delete{border-left-color:#b32424!important}html.skin-theme-clientpref-os .mw-parser-output .ambox-speedy{background-color:#300!important}html.skin-theme-clientpref-os .mw-parser-output .ambox-content{border-left-color:#f28500!important}html.skin-theme-clientpref-os .mw-parser-output .ambox-style{border-left-color:#fc3!important}html.skin-theme-clientpref-os .mw-parser-output .ambox-move{border-left-color:#9932cc!important}html.skin-theme-clientpref-os .mw-parser-output .ambox-protection{border-left-color:#a2a9b1!important}}</style><table class="box-问题条目 plainlinks metadata ambox ambox-content ambox-multiple_issues compact-ambox" role="presentation"><tbody><tr><td class="mbox-image"><div style="width:52px"><span typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/b/b4/Ambox_important.svg/40px-Ambox_important.svg.png" decoding="async" width="40" height="40" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/b4/Ambox_important.svg/60px-Ambox_important.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/b4/Ambox_important.svg/80px-Ambox_important.svg.png 2x" data-file-width="40" data-file-height="40" /></span></span></div></td><td class="mbox-text"><div class="mbox-text-span"><div class="multiple-issues-text mw-collapsible"><b>本條目存在以下問題</b>，請協助<b><a class="external text" href="https://zh.wikipedia.org/w/index.php?title=%E5%AF%A9%E8%A8%88%E5%AD%B8&action=edit">改善本條目</a></b>或在<b><a href="/wiki/Talk:%E5%AF%A9%E8%A8%88%E5%AD%B8" title="Talk:審計學">討論頁</a></b>針對議題發表看法。 <div class="mw-collapsible-content"> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r83732972"><table class="box-Copy_edit plainlinks metadata ambox ambox-style" role="presentation"><tbody><tr><td class="mbox-image"><div style="width:52px"><span typeof="mw:File"><span><img src="//upload.wikimedia.org/wikipedia/commons/thumb/d/d7/Ambox_spelling.svg/48px-Ambox_spelling.svg.png" decoding="async" width="48" height="48" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/d/d7/Ambox_spelling.svg/72px-Ambox_spelling.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/d/d7/Ambox_spelling.svg/96px-Ambox_spelling.svg.png 2x" data-file-width="620" data-file-height="620" /></span></span></div></td><td class="mbox-text"><div class="mbox-text-span">此條目<b>需要<a href="/wiki/Wikipedia:%E5%A6%82%E4%BD%95%E5%AF%A9%E6%A0%B8%E6%A0%A1%E5%B0%8D" class="mw-redirect" title="Wikipedia:如何審核校對">編修</a>，以確保文法、<a href="/wiki/Wikipedia:%E9%81%BF%E5%85%8D%E4%BD%BF%E7%94%A8%E7%9A%84%E5%AD%97%E8%A9%9E" class="mw-redirect" title="Wikipedia:避免使用的字詞">用詞、语气</a>、<a href="/wiki/Wikipedia:%E6%A0%BC%E5%BC%8F%E6%89%8B%E5%86%8C" title="Wikipedia:格式手册">格式</a>、<a href="/wiki/Wikipedia:%E6%A0%BC%E5%BC%8F%E6%89%8B%E5%86%8C/%E6%A0%87%E7%82%B9%E7%AC%A6%E5%8F%B7" title="Wikipedia:格式手册/标点符号">標點</a>等使用恰当。</b><span class="hide-when-compact"></span> <small class="date-container"><i>(<span class="date">2022年7月18日</span>)</i></small><span class="hide-when-compact"><br /><small>請按照<a href="/wiki/Wikipedia:%E5%A6%82%E4%BD%95%E5%AF%A9%E6%A0%B8%E6%A0%A1%E5%B0%8D" class="mw-redirect" title="Wikipedia:如何審核校對">校對指引</a>，幫助<a class="external text" href="https://zh.wikipedia.org/w/index.php?title=%E5%AF%A9%E8%A8%88%E5%AD%B8&action=edit">编辑</a>這個條目。（<a href="/wiki/Help:%E7%BC%96%E8%BE%91" class="mw-redirect" title="Help:编辑">幫助</a>、<a href="/wiki/Talk:%E5%AF%A9%E8%A8%88%E5%AD%B8" title="Talk:審計學">討論</a>）</small></span><span class="hide-when-compact"></span></div></td></tr></tbody></table> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r83732972"><table class="box-Expand_language plainlinks metadata ambox ambox-notice" role="presentation"><tbody><tr><td class="mbox-image"><div style="width:52px"><span class="skin-invert" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/d/da/Translation_to_zh_arrow.svg/50px-Translation_to_zh_arrow.svg.png" decoding="async" width="50" height="17" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/d/da/Translation_to_zh_arrow.svg/75px-Translation_to_zh_arrow.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/d/da/Translation_to_zh_arrow.svg/100px-Translation_to_zh_arrow.svg.png 2x" data-file-width="60" data-file-height="20" /></span></span></div></td><td class="mbox-text"><div class="mbox-text-span">此條目<b>可参照<a href="https://en.wikipedia.org/wiki/Audit" class="extiw" title="en:Audit">英語維基百科</a>相應條目来扩充</b>。<span class="hide-when-compact"></span> <small class="date-container"><i>(<span class="date">2022年7月18日</span>)</i></small><span class="hide-when-compact"><br /><small>若您熟悉来源语言和主题，请协助<a href="/wiki/Wikipedia:%E7%BF%BB%E8%AF%91%E5%AE%88%E5%88%99" class="mw-redirect" title="Wikipedia:翻译守则">参考外语维基百科扩充条目</a>。请勿直接提交机械翻译，也不要翻译不可靠、低品质内容。依<a href="/wiki/Wikipedia:%E5%9C%A8%E7%BB%B4%E5%9F%BA%E7%99%BE%E7%A7%91%E5%86%85%E5%A4%8D%E5%88%B6%E5%86%85%E5%AE%B9" title="Wikipedia:在维基百科内复制内容">版权协议</a>，译文需<a href="/wiki/Wikipedia:%E7%B7%A8%E8%BC%AF%E6%91%98%E8%A6%81#翻譯文章" title="Wikipedia:編輯摘要">在编辑摘要注明来源</a>，或于讨论页顶部标记<code>{{<a href="/wiki/Template:Translated_page" title="Template:Translated page">Translated page</a>}}</code>标签。</small></span><span class="hide-when-compact"></span></div></td></tr></tbody></table> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r83732972"><table class="box-Expert_needed plainlinks metadata ambox ambox-content" role="presentation"><tbody><tr><td class="mbox-image"><div style="width:52px"><span typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/b/b4/Ambox_important.svg/40px-Ambox_important.svg.png" decoding="async" width="40" height="40" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/b4/Ambox_important.svg/60px-Ambox_important.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/b4/Ambox_important.svg/80px-Ambox_important.svg.png 2x" data-file-width="40" data-file-height="40" /></span></span></div></td><td class="mbox-text"><div class="mbox-text-span">此條目需要<b>精通或熟悉<a href="/wiki/%E4%BC%9A%E8%AE%A1%E5%AD%A6" title="会计学">会计学</a>的编者</b>参与及协助编辑。<span class="hide-when-compact"></span> <small class="date-container"><i>(<span class="date">2022年7月18日</span>)</i></small><span class="hide-when-compact"><br /><small>請<a href="/wiki/Wikipedia:%E5%B0%88%E5%AE%B6%E9%82%80%E8%AB%8B%E5%B7%A5%E4%BD%9C%E5%B0%8F%E7%B5%84" title="Wikipedia:專家邀請工作小組">邀請</a>適合的人士<a class="external text" href="https://zh.wikipedia.org/w/index.php?title=%E5%AF%A9%E8%A8%88%E5%AD%B8&action=edit">改善本条目</a>。更多的細節與詳情請參见<a href="/wiki/Talk:%E5%AF%A9%E8%A8%88%E5%AD%B8" title="Talk:審計學">討論頁</a>。<br />另見其他<a href="/wiki/Category:%E9%9C%80%E8%A6%81%E4%BC%9A%E8%AE%A1%E5%AD%A6%E4%B8%93%E5%AE%B6%E5%85%B3%E6%B3%A8%E7%9A%84%E9%A1%B5%E9%9D%A2" title="Category:需要会计学专家关注的页面">需要会计学專家關注的頁面</a>。</small></span><span class="hide-when-compact"></span></div></td></tr></tbody></table> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r83732972"><table class="box-Globalize plainlinks metadata ambox ambox-content ambox-content" role="presentation"><tbody><tr><td class="mbox-image"><div style="width:52px"><span 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class="plainlinks"><a class="external text" href="https://zh.wikipedia.org/w/index.php?title=%E5%AF%A9%E8%A8%88%E5%AD%B8&action=edit">協助補充內容</a></span>以<a href="/wiki/Wikipedia:%E9%81%BF%E5%85%8D%E5%9C%B0%E5%9F%9F%E4%B8%AD%E5%BF%83" title="Wikipedia:避免地域中心">避免偏頗</a>，或<a href="/wiki/Talk:%E5%AF%A9%E8%A8%88%E5%AD%B8" title="Talk:審計學">討論</a>本文的問題。</small></span><span class="hide-when-compact"></span></div></td></tr></tbody></table> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r83732972"><table class="box-Refimprove plainlinks metadata ambox ambox-content" role="presentation"><tbody><tr><td class="mbox-image"><div style="width:52px"><span typeof="mw:File"><a href="/wiki/File:Tango-nosources.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/4/4e/Tango-nosources.svg/45px-Tango-nosources.svg.png" decoding="async" width="45" height="45" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/4e/Tango-nosources.svg/68px-Tango-nosources.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/4e/Tango-nosources.svg/90px-Tango-nosources.svg.png 2x" data-file-width="48" data-file-height="48" /></a></span></div></td><td class="mbox-text"><div class="mbox-text-span">此條目<b>需要补充更多<a href="/wiki/Wikipedia:%E5%88%97%E6%98%8E%E6%9D%A5%E6%BA%90" title="Wikipedia:列明来源">来源</a></b>。<span class="hide-when-compact"></span> <small class="date-container"><i>(<span class="date">2022年7月18日</span>)</i></small><span class="hide-when-compact"><br /><small>请协助補充多方面<a href="/wiki/Wikipedia:%E5%8F%AF%E9%9D%A0%E6%9D%A5%E6%BA%90" title="Wikipedia:可靠来源">可靠来源</a>以<a class="external text" href="https://zh.wikipedia.org/w/index.php?title=%E5%AF%A9%E8%A8%88%E5%AD%B8&action=edit">改善这篇条目</a>，<a href="/wiki/Wikipedia:%E5%8F%AF%E4%BE%9B%E6%9F%A5%E8%AF%81" class="mw-redirect" title="Wikipedia:可供查证">无法查证</a>的内容可能會因為<a href="/wiki/Template:Fact" 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href="/wiki/Wikipedia:%E5%8F%AF%E9%9D%A0%E6%9D%A5%E6%BA%90" title="Wikipedia:可靠来源">判定指引</a>）。</small></span><span class="hide-when-compact"></span></div></td></tr></tbody></table> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r83732972"><table class="box-Update plainlinks metadata ambox ambox-content" role="presentation"><tbody><tr><td class="mbox-image"><div style="width:52px"><span typeof="mw:File"><span><img src="//upload.wikimedia.org/wikipedia/commons/thumb/8/8f/Ambox_outdated_serious.svg/40px-Ambox_outdated_serious.svg.png" decoding="async" width="40" height="40" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/8/8f/Ambox_outdated_serious.svg/60px-Ambox_outdated_serious.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/8/8f/Ambox_outdated_serious.svg/80px-Ambox_outdated_serious.svg.png 2x" data-file-width="620" data-file-height="620" /></span></span></div></td><td class="mbox-text"><div 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.sidebar-heading,html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-above,html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-below{background:inherit!important;color:inherit!important;border-color:#54595d!important}html.skin-theme-clientpref-os .mw-parser-output .sidebar a:not(.new):not(.mw-selflink):link{color:var(--color-progressive)!important}}@media print{body.ns-0 .mw-parser-output .sidebar{display:none!important}}</style><table class="sidebar sidebar-collapse nomobile nowraplinks" style="width:19.0em;"><tbody><tr><th class="sidebar-title"><a href="/wiki/%E4%BC%9A%E8%AE%A1%E5%AD%A6" title="会计学">会计学</a></th></tr><tr><td class="sidebar-image" style="padding:0.2em 0 0.7em;"><span typeof="mw:File"><a href="/wiki/File:Ledger.png" class="mw-file-description" title="Early 19th-century German ledger"><img alt="Early 19th-century German ledger" src="//upload.wikimedia.org/wikipedia/commons/thumb/e/e6/Ledger.png/190px-Ledger.png" decoding="async" width="190" height="100" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/e/e6/Ledger.png/285px-Ledger.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/e/e6/Ledger.png/380px-Ledger.png 2x" data-file-width="1706" data-file-height="896" /></a></span></td></tr><tr><td class="sidebar-above" style="padding-top:0.3em;"> <a href="/wiki/%E8%B4%A2%E5%8A%A1%E4%BC%9A%E8%AE%A1" title="财务会计">财务会计</a><span style="white-space:nowrap; font-weight:bold;"> ·</span> <a href="/wiki/%E7%AE%A1%E7%90%86%E6%9C%83%E8%A8%88" title="管理會計">管理會計</a><span style="white-space:nowrap; font-weight:bold;"> ·</span> <a class="mw-selflink selflink">审计</a></td></tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible"><div class="sidebar-list-title" style="padding:0.3em 0.3em 0;color:black;">主要类别</div><div class="sidebar-list-content mw-collapsible-content" style="padding:0 0 0.3em;"><div class="hlist"> <ul><li><a class="mw-selflink selflink">審計</a></li> <li><a href="/wiki/%E9%A0%90%E7%AE%97" title="預算">预算</a></li> <li><a href="/wiki/%E6%88%90%E6%9C%AC%E6%9C%83%E8%A8%88" title="成本會計">成本</a></li> <li><a href="/wiki/%E6%B3%95%E5%8A%A1%E4%BC%9A%E8%AE%A1" title="法务会计">法务</a></li> <li><a href="/wiki/%E8%B4%A2%E5%8A%A1%E4%BC%9A%E8%AE%A1" title="财务会计">财务</a></li> <li><a href="/wiki/%E6%94%BF%E5%BA%9C%E6%9C%83%E8%A8%88" title="政府會計">政府</a></li> <li><a href="/wiki/%E7%AE%A1%E7%90%86%E6%9C%83%E8%A8%88" title="管理會計">管理</a></li> <li><a href="/wiki/%E7%A4%BE%E4%BC%9A%E4%BC%9A%E8%AE%A1" title="社会会计">社会</a></li></ul> </div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="padding:0.3em 0.3em 0;color:black;">主要概念</div><div class="sidebar-list-content mw-collapsible-content" style="padding:0 0 0.3em;"><div class="hlist"> <ul><li><a href="/wiki/%E6%9C%83%E8%A8%88%E6%9C%9F%E9%96%93" title="會計期間">会计期间</a></li> <li><a href="/wiki/%E6%AC%8A%E8%B2%AC%E7%99%BC%E7%94%9F%E5%88%B6%E5%8E%9F%E5%89%87" title="權責發生制原則">权责发生制原则</a></li> <li><a href="/wiki/%E6%81%92%E5%AE%9A%E8%B4%AD%E4%B9%B0%E5%8A%9B%E6%A0%B8%E7%AE%97" title="恒定购买力核算">恒定购买力核算</a></li> <li><a href="/wiki/%E7%BB%8F%E6%B5%8E%E5%AE%9E%E4%BD%93" title="经济实体">经济实体</a></li> <li><a href="/wiki/%E5%85%AC%E5%B9%B3%E5%83%B9%E5%80%BC" title="公平價值">公允价值</a></li> <li><a href="/wiki/%E6%8C%81%E7%BA%8C%E7%B6%93%E7%87%9F" title="持續經營">持续经营</a></li> <li><a href="/wiki/%E5%8E%9F%E5%A7%8B%E6%88%90%E6%9C%AC" title="原始成本">原始成本</a></li> <li><a href="/wiki/%E9%85%8D%E6%AF%94%E5%8E%9F%E5%88%99" title="配比原则">配比原则</a></li> <li><a href="/wiki/%E5%AE%A1%E8%AE%A1%E9%87%8D%E8%A6%81%E6%80%A7" title="审计重要性">审计重要性</a></li> <li><a href="/wiki/%E6%94%B6%E5%85%A5%E7%A1%AE%E8%AE%A4" title="收入确认">收入确认</a></li> <li><a href="/wiki/%E4%BC%9A%E8%AE%A1%E8%AE%A1%E9%87%8F%E5%8D%95%E4%BD%8D" title="会计计量单位">会计计量单位</a></li> <li><a href="/wiki/%E5%A4%8D%E5%BC%8F%E7%B0%BF%E8%AE%B0" title="复式簿记">复式簿记</a></li> <li><a href="/wiki/%E4%BC%9A%E8%AE%A1%E5%87%86%E5%88%99" title="会计准则">GAAP</a></li> <li><a href="/wiki/%E5%9B%BD%E9%99%85%E8%B4%A2%E5%8A%A1%E6%8A%A5%E5%91%8A%E5%87%86%E5%88%99" title="国际财务报告准则">IFRS</a></li> <li><a href="/wiki/%E5%9B%BD%E9%99%85%E8%B4%A2%E5%8A%A1%E6%8A%A5%E5%91%8A%E5%87%86%E5%88%99" title="国际财务报告准则">IAS</a></li></ul> </div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="padding:0.3em 0.3em 0;color:black;">部分主要<a href="/wiki/%E6%9C%83%E8%A8%88%E7%A7%91%E7%9B%AE" title="會計科目">科目</a></div><div class="sidebar-list-content mw-collapsible-content" style="padding:0 0 0.3em;"><div class="hlist"> <ul><li><a href="/wiki/%E8%B3%87%E7%94%A2" title="資產">資產</a></li> <li><a href="/wiki/%E8%B2%A0%E5%82%B5" title="負債">負債</a></li> <li><a href="/wiki/%E6%89%80%E6%9C%89%E8%80%85%E6%AC%8A%E7%9B%8A" title="所有者權益">权益</a></li> <li><a href="/wiki/%E6%94%B6%E5%85%A5" title="收入">收入</a></li> <li><a href="/wiki/%E8%B2%BB%E7%94%A8" title="費用">費用</a></li> <li><a href="/wiki/%E5%88%A9%E6%BD%A4" title="利潤">利潤</a></li> <li><a href="/wiki/%E7%8F%BE%E9%87%91" title="現金">現金</a></li> <li><a href="/wiki/%E7%87%9F%E6%A5%AD%E9%A1%8D" title="營業額">营业收入</a></li> <li><a href="/wiki/%E6%88%90%E6%9C%AC" title="成本">成本</a></li> <li><a href="/wiki/%E6%8A%98%E8%88%8A" title="折舊">折舊</a>或<a href="/wiki/%E6%94%A4%E9%8A%B7" title="攤銷">攤銷</a></li> <li><a href="/wiki/%E5%95%86%E8%AD%BD" title="商譽">商譽</a></li></ul> </div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="padding:0.3em 0.3em 0;color:black;"><a href="/wiki/%E4%BC%9A%E8%AE%A1%E5%87%86%E5%88%99" title="会计准则">会计准则</a></div><div class="sidebar-list-content mw-collapsible-content" style="padding:0 0 0.3em;"><div class="hlist"> <ul><li><a href="/wiki/%E4%BC%9A%E8%AE%A1%E5%87%86%E5%88%99" title="会计准则">公认会计准则</a></li> <li><a href="/wiki/%E5%85%AC%E8%AE%A4%E5%AE%A1%E8%AE%A1%E5%87%86%E5%88%99" title="公认审计准则">公认审计准则</a></li> <li><a href="/wiki/%E5%9B%BD%E9%99%85%E8%B4%A2%E5%8A%A1%E6%8A%A5%E5%91%8A%E5%87%86%E5%88%99" title="国际财务报告准则">国际财务报告准则</a></li> <li><a href="/wiki/%E5%9C%8B%E9%9A%9B%E5%AF%A9%E8%A8%88%E6%BA%96%E5%89%87" title="國際審計準則">国际审计准则</a></li> <li><a href="/wiki/%E7%AE%A1%E7%90%86%E4%BC%9A%E8%AE%A1%E5%87%86%E5%88%99" title="管理会计准则">管理会计准则</a></li></ul> </div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="padding:0.3em 0.3em 0;color:black;"><a href="/wiki/%E8%B2%A1%E5%8B%99%E5%A0%B1%E8%A1%A8" title="財務報表">財務報表</a></div><div class="sidebar-list-content mw-collapsible-content" style="padding:0 0 0.3em;"><div class="hlist"> <ul><li><a href="/wiki/%E8%B3%87%E7%94%A2%E8%B2%A0%E5%82%B5%E8%A1%A8" title="資產負債表">資產負債表</a></li> <li><a href="/wiki/%E7%8F%BE%E9%87%91%E6%B5%81%E9%87%8F%E8%A1%A8" title="現金流量表">現金流量表</a></li> <li><a href="/wiki/%E6%89%80%E6%9C%89%E8%80%85%E6%9D%83%E7%9B%8A%E5%8F%98%E5%8A%A8%E8%A1%A8" title="所有者权益变动表">所有者权益变动表</a></li> <li><a href="/wiki/%E5%88%A9%E6%BD%A4%E8%A1%A8" title="利潤表">利润表</a></li> <li><a href="/wiki/%E8%B2%A1%E5%8B%99%E5%A0%B1%E8%A1%A8#附注" title="財務報表">财务报表附注</a></li> <li><a href="/wiki/%E5%B9%B4%E5%A0%B1" title="年報">年報</a></li></ul> </div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="padding:0.3em 0.3em 0;color:black;"><a href="/wiki/%E7%B0%BF%E8%A8%98" title="簿記">簿記</a></div><div class="sidebar-list-content mw-collapsible-content" style="padding:0 0 0.3em;"><div class="hlist"> <ul><li><a href="/wiki/%E9%8A%80%E8%A1%8C%E5%B0%8D%E8%B3%AC" title="銀行對賬">銀行對賬</a></li> <li><a href="/wiki/%E5%80%9F%E6%96%B9%E4%B8%8E%E8%B4%B7%E6%96%B9" title="借方与贷方">借方与贷方</a></li> <li><a href="/wiki/%E5%A4%8D%E5%BC%8F%E7%B0%BF%E8%AE%B0" title="复式簿记">复式簿记</a></li> <li><a href="/wiki/%E5%85%88%E9%80%B2%E5%85%88%E5%87%BA%E5%92%8C%E5%BE%8C%E9%80%B2%E5%85%88%E5%87%BA%E6%9C%83%E8%A8%88%E6%B3%95" title="先進先出和後進先出會計法">先进先出和后进先出法</a></li> <li><a href="/wiki/%E6%97%A5%E8%AE%B0%E8%B4%A6" title="日记账">日记账</a></li> <li><a href="/wiki/%E5%88%86%E7%B1%BB%E8%B4%A6" title="分类账">分类账</a></li> <li><a href="/wiki/%E6%80%BB%E8%B4%A6" title="总账">总账</a></li> <li><a href="/wiki/%E8%A9%A6%E7%AE%97" title="試算">試算</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="padding:0.3em 0.3em 0;color:black;"><a class="mw-selflink selflink">审计</a></div><div class="sidebar-list-content mw-collapsible-content" style="padding:0 0 0.3em;"><div class="hlist"> <ul><li><a href="/wiki/%E8%B2%A1%E5%8B%99%E5%AF%A9%E8%A8%88" title="財務審計">財務審計</a></li> <li><a href="/wiki/%E5%86%85%E9%83%A8%E5%AE%A1%E8%AE%A1" title="内部审计">内部审计</a></li> <li><a href="/wiki/%E4%BC%9A%E8%AE%A1%E5%B8%88%E4%BA%8B%E5%8A%A1%E6%89%80" title="会计师事务所">会计师事务所</a></li> <li><a href="/wiki/%E5%AE%A1%E8%AE%A1%E6%8A%A5%E5%91%8A" title="审计报告">审计报告</a></li> <li><a href="/wiki/%E8%90%A8%E7%8F%AD%E6%96%AF-%E5%A5%A5%E5%85%8B%E6%96%AF%E5%88%A9%E6%B3%95%E6%A1%88" title="萨班斯-奥克斯利法案">萨班斯·奥克斯利法案</a></li></ul> </div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="padding:0.3em 0.3em 0;color:black;">会计资格认证</div><div class="sidebar-list-content mw-collapsible-content" style="padding:0 0 0.3em;"><div class="hlist"> <ul><li><a href="/wiki/%E4%B8%AD%E5%9B%BD%E6%B3%A8%E5%86%8C%E4%BC%9A%E8%AE%A1%E5%B8%88" title="中国注册会计师">中国注册会计师</a></li> <li><a href="/wiki/%E5%88%9D%E7%BA%A7%E4%BC%9A%E8%AE%A1%E8%81%8C%E7%A7%B0" title="初级会计职称">初级会计职称</a></li> <li><a href="/wiki/%E4%B8%AD%E7%BA%A7%E4%BC%9A%E8%AE%A1%E8%81%8C%E7%A7%B0" title="中级会计职称">中级会计职称</a></li> <li><a href="/wiki/%E9%AB%98%E7%BA%A7%E4%BC%9A%E8%AE%A1%E8%81%8C%E7%A7%B0" title="高级会计职称">高级会计职称</a></li> <li><a href="/wiki/%E8%8B%B1%E5%9B%BD%E7%9A%87%E5%AE%B6%E7%89%B9%E8%AE%B8%E7%AE%A1%E7%90%86%E4%BC%9A%E8%AE%A1%E5%B8%88%E5%85%AC%E4%BC%9A#会员资格" title="英国皇家特许管理会计师公会">ACMA</a></li> <li><a href="/wiki/%E7%89%B9%E8%AE%B8%E5%85%AC%E8%AE%A4%E4%BC%9A%E8%AE%A1%E5%B8%88" class="mw-redirect" title="特许公认会计师">CCA</a></li> <li><a href="/wiki/%E6%B3%A8%E5%86%8C%E8%88%9E%E5%BC%8A%E6%A3%80%E6%9F%A5%E5%B8%88" title="注册舞弊检查师">CFE</a></li> <li><a href="/wiki/%E5%8A%A0%E6%8B%BF%E5%A4%A7%E6%B3%A8%E5%86%8C%E4%BC%9A%E8%AE%A1%E5%B8%88%E5%8D%8F%E4%BC%9A" title="加拿大注册会计师协会">CGA</a></li> <li><a href="/wiki/%E5%9B%BD%E9%99%85%E6%B3%A8%E5%86%8C%E5%86%85%E9%83%A8%E5%AE%A1%E8%AE%A1%E5%B8%88" class="mw-redirect" title="国际注册内部审计师">CIA</a></li> <li><a href="/wiki/%E6%B3%A8%E5%86%8C%E7%AE%A1%E7%90%86%E4%BC%9A%E8%AE%A1%E5%B8%88" title="注册管理会计师">CMA</a></li> <li><a href="/wiki/%E6%B3%A8%E5%86%8C%E4%BC%9A%E8%AE%A1%E5%B8%88" title="注册会计师">CPA</a></li></ul> </div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="padding:0.3em 0.3em 0;color:black;">人员与组织</div><div class="sidebar-list-content mw-collapsible-content" style="padding:0 0 0.3em;"><div class="hlist"> <ul><li><a href="/wiki/%E6%9C%83%E8%A8%88%E5%B8%AB" title="會計師">會計師</a></li> <li><a href="/wiki/Category:%E6%9C%83%E8%A8%88%E7%B5%84%E7%B9%94" title="Category:會計組織">会计组织</a></li> <li><a href="/wiki/%E5%8D%A2%E5%8D%A1%C2%B7%E5%B8%95%E8%A5%BF%E5%A5%A5%E5%88%A9" title="卢卡·帕西奥利">卢卡·帕西奥利</a></li></ul> </div></div></div></td> </tr><tr><td class="sidebar-navbar" style="line-height:1.6"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r84265675"><style data-mw-deduplicate="TemplateStyles:r84244141">.mw-parser-output .navbar{display:inline;font-weight:normal}.mw-parser-output .navbar-collapse{float:left;text-align:left}.mw-parser-output .navbar-boxtext{word-spacing:0}.mw-parser-output .navbar ul{display:inline-block;white-space:nowrap;line-height:inherit}.mw-parser-output .navbar-brackets::before{margin-right:-0.125em;content:"[ "}.mw-parser-output .navbar-brackets::after{margin-left:-0.125em;content:" ]"}.mw-parser-output .navbar li{word-spacing:-0.125em}.mw-parser-output .navbar a>span,.mw-parser-output .navbar a>abbr{text-decoration:inherit}.mw-parser-output .navbar-mini abbr{font-variant:small-caps;border-bottom:none;text-decoration:none;cursor:inherit}.mw-parser-output .navbar-ct-full{font-size:110%;margin:0 8em}.mw-parser-output .navbar-ct-mini{font-size:110%;margin:0 5em}html.skin-theme-clientpref-night .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}@media(prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}}@media print{.mw-parser-output .navbar{display:none!important}}</style><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:%E4%BC%9A%E8%AE%A1" title="Template:会计"><abbr title="查看该模板">查</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:%E4%BC%9A%E8%AE%A1" title="Template talk:会计"><abbr title="讨论该模板">论</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:%E7%BC%96%E8%BE%91%E9%A1%B5%E9%9D%A2/Template:%E4%BC%9A%E8%AE%A1" title="Special:编辑页面/Template:会计"><abbr title="编辑该模板">编</abbr></a></li></ul></div></td></tr></tbody></table> <p><b>审计</b>（英語：<span lang="en">auditing</span>）是對資料作出證據搜集及分析，以評估企業財務狀況，然後就資料及一般公認準則之間的相關程度作出結論及報告。審計就有關經濟活動及事件之聲明主張，與有關之既定準則之相符程度，以有系統的方式客觀地蒐集並評估相關證據，作為審定相符程度之依據，並將審核結果傳達予利害關係人。<sup id="cite_ref-li_1-0" class="reference"><a href="#cite_note-li-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup><sup class="reference" style="white-space:nowrap;">:5</sup>進行審計的人員必需有獨立性及具相關專業知識。審計準則公報由於各國之情形及需求不同，各國之審計準則公報常有差異。<sup id="cite_ref-li_1-1" class="reference"><a href="#cite_note-li-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup><sup class="reference" style="white-space:nowrap;">:2</sup>常見的財務審計有以下四種： </p> <ul><li>運作審計（作業審計）：檢討組織的運作程序及方法以評估其效率及效益。</li> <li>履行審計（遵行審計）：評估組織是否遵守由更高權力機構所訂的程序、守則或規條。</li> <li>財務報表審計：亦稱為<b>核数</b>、<b>查核</b>、<b>查帳</b>，評估企業或團體的<a href="/wiki/%E8%B2%A1%E5%8B%99%E5%A0%B1%E8%A1%A8" title="財務報表">財務報表</a>是否根據公認會計準則編製，一般由獨立會計師進行。對財務報表進行查核，蒐集充分且適當之證據，以針對財務報表之編製「是否符合一般公認會計原則，且足以允當表達」表示意見，表示意見之作業由超然獨立之會計師進行，提供與受查單位及利害關係人決策之依據。<sup id="cite_ref-li_1-2" class="reference"><a href="#cite_note-li-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup><sup class="reference" style="white-space:nowrap;">:6</sup></li> <li><a href="/wiki/%E8%B3%87%E8%A8%8A%E7%A7%91%E6%8A%80%E5%AF%A9%E8%A8%88" class="mw-redirect" title="資訊科技審計">資訊科技審計</a>：評估企業或機構的資訊系統的安全性，完整性、系統可靠性及一致性。</li></ul> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="審計師人才條件"><span id=".E5.AF.A9.E8.A8.88.E5.B8.AB.E4.BA.BA.E6.89.8D.E6.A2.9D.E4.BB.B6"></span>審計師人才條件</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%E5%AF%A9%E8%A8%88%E5%AD%B8&action=edit&section=1" title="编辑章节：審計師人才條件"><span>编辑</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>通常高效率的<a rel="nofollow" class="external text" href="https://mexus.com.hk/%E6%9C%83%E8%A8%88%E8%88%87%E5%AF%A9%E8%A8%88-%E6%A0%B8%E6%95%B8%E6%9C%89%E4%BB%80%E9%BA%BC%E5%88%86%E5%88%A5%EF%BC%9F%E5%90%84%E8%87%AA%E6%9C%89%E4%BB%80%E9%BA%BC%E5%B7%A5%E4%BD%9C%EF%BC%9F/">審計</a> （<a rel="nofollow" class="external text" href="//web.archive.org/web/20240802082915/https://mexus.com.hk/%E6%9C%83%E8%A8%88%E8%88%87%E5%AF%A9%E8%A8%88-%E6%A0%B8%E6%95%B8%E6%9C%89%E4%BB%80%E9%BA%BC%E5%88%86%E5%88%A5%EF%BC%9F%E5%90%84%E8%87%AA%E6%9C%89%E4%BB%80%E9%BA%BC%E5%B7%A5%E4%BD%9C%EF%BC%9F/">页面存档备份</a>，存于<a href="/wiki/%E4%BA%92%E8%81%94%E7%BD%91%E6%A1%A3%E6%A1%88%E9%A6%86" title="互联网档案馆">互联网档案馆</a>）要求徹底的明白客戶的營運。所以審計師需要具備良好理解能力、抱持客觀的態度及有積極尋根究底的精神。一流的溝通技巧亦是分析及分享複雜資料所需的。要徹底的明白公司業務及行業解決疑問，表示需要人與人之間溝通技巧。為了方便審閱客戶的財務材料以進行審計工作，會計師事務所的審計人員一般需要駐在客戶公司。 </p><p><a href="/wiki/%E4%BC%9A%E8%AE%A1%E5%B8%88%E4%BA%8B%E5%8A%A1%E6%89%80" title="会计师事务所">會計師事務行</a>通常雇用大學畢業生，而是否會計專業並非首要決定因素。在香港，獲雇用的非會計專業畢業生會接受短期的培訓課程，以加強會計及商業知識。 </p> <div class="mw-heading mw-heading2"><h2 id="執業資格"><span id=".E5.9F.B7.E6.A5.AD.E8.B3.87.E6.A0.BC"></span>執業資格</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%E5%AF%A9%E8%A8%88%E5%AD%B8&action=edit&section=2" title="编辑章节：執業資格"><span>编辑</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>大多數地區對審計報告的簽署資格均會有一定要求，並非所有會計師組織一般會員可享此法定權力。 </p> <div class="mw-heading mw-heading3"><h3 id="中華人民共和国"><span id=".E4.B8.AD.E8.8F.AF.E4.BA.BA.E6.B0.91.E5.85.B1.E5.92.8C.E5.9B.BD"></span>中華人民共和国</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%E5%AF%A9%E8%A8%88%E5%AD%B8&action=edit&section=3" title="编辑章节：中華人民共和国"><span>编辑</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>在2008年以前，中华人民共和国境内的审计从业人员（包括外国注册会计师）必须在5年内通过由中国注册会计师协会主办的中国注册会计师全国统一考试的5门科目，取得全科合格证。并在拥有至少2年的审计工作经验后，才能成为中国注册会计师协会个人会员，获得签署审计报告的资格。 </p><p>2008年，中国注册会计师协会先后发布《注册会计师考试制度改革工作方案（第一稿）》和《注册会计师考试制度改革工作方案（第二稿）》，就中国大陆注册会计师考试制度改革征求社会意见。根据第二稿，注册会计师考试将分为两个层级，第一个层级为“专业阶段”，在现有的“会计”、“审计”、“财务成本管理”、“税法”和“经济法”的基础上增设“公司战略与风险管理”科目。第二层级为“高级阶段”，考试科目为“综合测试”一科。同时第二稿建议进一步完善注册会计师英语水平测试制度，提出在2009年增设注册会计师英语水平测试。 </p><p>2009年1月15日，中国注册会计师协会发布《注册会计师考试制度改革方案》，将注册会计师考试划分为两个阶段。第一阶段即“专业阶段”，主要测试考生是否具备注册会计师执业所需的专业知识，是否掌握基本技能和职业道德要求，设会计、审计、财务成本管理、公司战略与风险管理、经济法、税法等6科。第二阶段即“综合阶段”，主要测试考生是否具备在注册会计师执业环境中运用专业知识，保持职业价值观、职业态度与职业道德，有效解决实务问题的能力，设综合1科。考生在通过第一阶段的全部考试科目后，才能参加第二阶段的考试。两个阶段的考试，每年各举行1次。第一阶段的单科合格成绩5年有效。对在连续5年内取得第一阶段6个科目合格成绩的考生，发放专业阶段合格证。第二阶段考试科目应在取得专业阶段合格证后5年内完成。对取得第二阶段考试合格成绩的考生，发放全科合格证。 </p> <div class="mw-heading mw-heading3"><h3 id="美國"><span id=".E7.BE.8E.E5.9C.8B"></span>美國</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%E5%AF%A9%E8%A8%88%E5%AD%B8&action=edit&section=4" title="编辑章节：美國"><span>编辑</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure typeof="mw:File/Thumb"><a href="/wiki/File:US-FASAB-Logo.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/2/28/US-FASAB-Logo.svg/200px-US-FASAB-Logo.svg.png" decoding="async" width="200" height="119" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/2/28/US-FASAB-Logo.svg/300px-US-FASAB-Logo.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/2/28/US-FASAB-Logo.svg/400px-US-FASAB-Logo.svg.png 2x" data-file-width="720" data-file-height="427" /></a><figcaption>美國的聯邦會計準則委員會標誌</figcaption></figure> <p>除持各州會計委員會（State Accounting Board）專業證書（Certificate）外，須有執業證照（License）方可於該州執業，注意該執業證照未必能於其他州份共通，會員若須往他州執業須向該州委員會申請，大多數州份之執業證照要求為1-2年工作經驗。 </p> <div class="mw-heading mw-heading3"><h3 id="香港"><span id=".E9.A6.99.E6.B8.AF"></span>香港</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%E5%AF%A9%E8%A8%88%E5%AD%B8&action=edit&section=5" title="编辑章节：香港"><span>编辑</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>除了必須為<a href="/wiki/%E9%A6%99%E6%B8%AF%E6%9C%83%E8%A8%88%E5%B8%AB%E5%85%AC%E6%9C%83" title="香港會計師公會">香港會計師公會</a>會員外，簽署者亦必須為「執業會員」，條件為須完成執業考試（Practising Certificate, PC）或專業課程（Qualification Programme, QP），並於至少四年工作經驗中有一定比例為審計工作。執業資格須每年更新，持該年執業資格者可於其CPA銜頭後加上"(Practising)"。 </p> <div class="mw-heading mw-heading3"><h3 id="中華民國"><span id=".E4.B8.AD.E8.8F.AF.E6.B0.91.E5.9C.8B"></span>中華民國</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%E5%AF%A9%E8%A8%88%E5%AD%B8&action=edit&section=6" title="编辑章节：中華民國"><span>编辑</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>人民經過會計師考試及格，領有會計師證書、取得會計師資格者，得充任會計師；領有會計師證書者，應設立或加入會計師事務所，並向主管機關申請執業登記及至少加入會計師事務所所在地之會計師公會成為執業會員後，始得於全國執行會計師業務；會計師公會應將所屬會員入會資料，轉送中華民國會計師公會全國聯合會（簡稱全國聯合會）辦理登錄備查。<sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-4" class="reference"><a href="#cite_note-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-5" class="reference"><a href="#cite_note-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup>另依據規定，會計師事務所及分事務所應向全國聯合會辦理登錄，相關登錄事項由全國聯合會擬訂，報請全國聯合會本會核定。<sup id="cite_ref-6" class="reference"><a href="#cite_note-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> </p><p>會計師考試 </p><p>會計師考試及格方式，採科別及格制，以各應試科目之成績，各滿六十分以上為及格。但國文成績達當次考試該科目，到考者之平均成績者，亦為及格。應試之會計師考試科目成績及格者，其效力自該次考試榜示之日起保留三年，各考試科目分別計算。應考人於考試科目及格成績保留期間內，再報名應考同一科目者，以最後應試成績為準。<sup id="cite_ref-7" class="reference"><a href="#cite_note-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="審計準則"><span id=".E5.AF.A9.E8.A8.88.E6.BA.96.E5.89.87"></span>審計準則</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%E5%AF%A9%E8%A8%88%E5%AD%B8&action=edit&section=7" title="编辑章节：審計準則"><span>编辑</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>審計師在對財務報表進行審計時，必需遵守公認的審計準則。每個國家及地區均由不同組織訂立審計準則： </p> <ul><li>中國大陆：<a href="/wiki/%E4%B8%AD%E5%9B%BD%E6%B3%A8%E5%86%8C%E4%BC%9A%E8%AE%A1%E5%B8%88%E5%8D%8F%E4%BC%9A" title="中国注册会计师协会">中國注冊會計師協會</a></li> <li>香港：<a href="/wiki/%E9%A6%99%E6%B8%AF%E6%9C%83%E8%A8%88%E5%B8%AB%E5%85%AC%E6%9C%83" title="香港會計師公會">香港會計師公會</a></li> <li>美國：<a href="/w/index.php?title=%E7%BE%8E%E5%9C%8B%E6%9C%83%E8%A8%88%E5%B8%AB%E5%85%AC%E6%9C%83&action=edit&redlink=1" class="new" title="美國會計師公會（页面不存在）">美國會計師公會</a> (The American Institute of Certified Public Accountants)</li> <li>英國：<a href="/w/index.php?title=%E8%B2%A1%E5%8B%99%E5%A0%B1%E5%91%8A%E5%B1%80&action=edit&redlink=1" class="new" title="財務報告局（页面不存在）">財務報告局</a> (The Financial Reporting Council)</li> <li>日本：<a href="/w/index.php?title=%E6%97%A5%E6%9C%AC%E5%85%AC%E8%AA%8D%E6%9C%83%E8%A8%88%E5%A3%AB%E5%8D%94%E6%9C%83&action=edit&redlink=1" class="new" title="日本公認會計士協會（页面不存在）">日本公認會計士協會</a></li> <li>中華民國：<a href="/w/index.php?title=%E8%B2%A1%E5%9C%98%E6%B3%95%E4%BA%BA%E6%9C%83%E8%A8%88%E7%A0%94%E7%A9%B6%E7%99%BC%E5%B1%95%E5%9F%BA%E9%87%91%E6%9C%83&action=edit&redlink=1" class="new" title="財團法人會計研究發展基金會（页面不存在）">財團法人會計研究發展基金會</a></li></ul> <div class="mw-heading mw-heading3"><h3 id="中華民國_2"><span id=".E4.B8.AD.E8.8F.AF.E6.B0.91.E5.9C.8B_2"></span>中華民國</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%E5%AF%A9%E8%A8%88%E5%AD%B8&action=edit&section=8" title="编辑章节：中華民國"><span>编辑</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>台灣之審計準則公報由財團法人會計研究發展基金會審計委員會制定，為台灣之一般公認審計準則(Generally Accepted Audit Standards - GAAS)。審計準則公報包含一般公認審計準則總綱、審計準則公報及實務指引，至2021年為止已有74號公報<sup id="cite_ref-8" class="reference"><a href="#cite_note-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup>。 </p> <div class="mw-heading mw-heading2"><h2 id="審計報告"><span id=".E5.AF.A9.E8.A8.88.E5.A0.B1.E5.91.8A"></span>審計報告</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%E5%AF%A9%E8%A8%88%E5%AD%B8&action=edit&section=9" title="编辑章节：審計報告"><span>编辑</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>會計師對於財務報表在所有重大方面是否依照適用之財務報導架構編制，形成查核意見。為形成查核意見，會計師應對是否能合理確信財務報表整體未存有導因於舞弊或錯誤之重大不實表達做成結論。審計師(會計師)在完成審計工作後，會將發現及結果向財務報表使用者報告。審計報告闡述審計師的工作範圍、財務報表編製者（公司管理層或董事）與審計師的責任及發表審計師的結論。 </p><p>當審計師認為財務報表沒有重大錯誤陳述，便會出具一份載有標準非保留意見的報告，說明財務報表公允及真實地反映了公司在結算日的財務狀況及會計期間的盈虧情況。無保留意見(unqualified opinion)，係指會計師作成財務報表在所有重大方面係依照適用之財務報導架構編製之結論，所表示之查核意見。 </p><p>在以下情況審計師會出具非標準報告(修正示意見)： </p> <ul><li>財務報表沒有重大錯誤陳述，審計師在沒有保留意見的情況下提供額外資料，常見的情況是公司資不抵債；</li> <li>財務報表沒有重大錯誤陳述，但審計範圍受嚴重限制，或財務報表的編制沒有遵從公認會計準則；</li> <li>財務報表存在重大錯誤陳述；</li> <li>審計師無法對財務報表發表意見。</li></ul> <p>保留意見：會計師已取得足夠及適切之查核證據，並認為不實表達(個別或彙總)對財務報表之影響係屬重大但並非廣泛。會計師無法取得足夠及適切之查核證據，以作為表示查核意見之基礎，但認為未偵出不實表達(如有時)對財務報表之可能影響屬重大但並非廣泛。 </p><p>否定意見：會計師已取得足夠及適切之查核證據，並認為不實表達(個別或彙總)對財務報表之影響屬重大且廣泛。 </p><p>無法表示意見：會計師無法足夠及適切之查核證據，認為未偵出不實表達(如有時)對財務報表之可能影響屬重大且廣泛。 </p> <div class="mw-heading mw-heading2"><h2 id="審計驗證方法"><span id=".E5.AF.A9.E8.A8.88.E9.A9.97.E8.AD.89.E6.96.B9.E6.B3.95"></span>審計驗證方法</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%E5%AF%A9%E8%A8%88%E5%AD%B8&action=edit&section=10" title="编辑章节：審計驗證方法"><span>编辑</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>審計人員以風險評估(risk assessment)及控制測試(tests of controls)進行審計規劃，且以證實測試辨認導因於錯誤或舞弊之重大不實表達。 </p><p>風險評估 </p><p>審計風險為審計人員執行審計任務時需接受某種程度之不確定性，如查核證據是否適切、受查者內部控制是否有效，以及審計完成時財務報表是否允當表達等事項之不確定性。<sup id="cite_ref-tsai_9-0" class="reference"><a href="#cite_note-tsai-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup><sup class="reference" style="white-space:nowrap;">:129</sup>審計風險(又稱查核風險)(audit risk)為財務報導存在重大不實表達時，查核人員出具不適當查核報告之風險。<sup id="cite_ref-tsai_9-1" class="reference"><a href="#cite_note-tsai-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup><sup class="reference" style="white-space:nowrap;">:132</sup>審計風險包含重大不實表達風險(risk of material misstatement)及偵查風險(detection risk)。重大不實表達風險包含固有風險(inherent risk)及控制風險(control risk)。查核案件應取得對受查者及其經營環境之了解，就「整體報表」及「揭露事項之聲明」兩項，分別評估其重大不實表達之風險，作為審計規劃、控制測試及證實測試之依據。<sup id="cite_ref-li_1-3" class="reference"><a href="#cite_note-li-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup><sup class="reference" style="white-space:nowrap;">:54</sup> </p><p>固有風險(inherent risk) </p><p>於考量企業之內部控制前，交易類別、科目餘額或揭露事項之個別聲明，即存在不實表達風險，且該不實表達單獨或與其他不實表達合併考量時，為重大之風險。固有風險與企業環境及交易類別等因素有關，如科技發展下導致電子產品生命週期縮短，而可能導致存貨價值高估。<sup id="cite_ref-tsai_9-2" class="reference"><a href="#cite_note-tsai-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup><sup class="reference" style="white-space:nowrap;">:132</sup> </p><p>控制風險(control risk) </p><p>重大不實表達未能透過受查者之內部控制制度，及時預防、偵出或改正之風險。內部控制有先天性及成本效益之限制，企業常存在控制風險。<sup id="cite_ref-tsai_9-3" class="reference"><a href="#cite_note-tsai-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup><sup class="reference" style="white-space:nowrap;">:132</sup> </p><p>偵查風險(detection risk) </p><p>查核人員為降低查核風險至可接受之水準而執行查核程序，但未能偵出已存在之重大不實表達風險，偵查風險常隨審計程序及審計人員，引用時之效果(技巧)而發生變動。若選用不適當之審計程序、於執行時發生偏差、誤解審計之結果及採用不適當之技術等，將產生或提高偵查風險。若能適當規劃審計程序及善加督導，且嚴格遵行一般公認審計準則(GAAS)以及事務所之品質管制準則(政策)，將能大幅降低偵查風險。<sup id="cite_ref-tsai_9-4" class="reference"><a href="#cite_note-tsai-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup><sup class="reference" style="white-space:nowrap;">:132</sup> </p><p>控制測試(tests of controls) </p><p>此驗證工作針對揭露事項之聲明，就揭露事項之聲明，測試相關內部控制作業能否有效預防或偵測，且更正重大不實表達。控制測試之結果，可作為風險評估及審計規劃之依據，並影響證實測試之深度及廣度。<sup id="cite_ref-li_1-4" class="reference"><a href="#cite_note-li-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup><sup class="reference" style="white-space:nowrap;">:55</sup>控制測試針對，目的為預防、偵出並改正個別項目聲明重大不實表達之內部控制，以設計出評估企業內部控制是否有效執行之查核程序。<sup id="cite_ref-tsai_9-5" class="reference"><a href="#cite_note-tsai-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup><sup class="reference" style="white-space:nowrap;">:214</sup> </p><p>證實測試(又稱證實程序)(substantive procedure) </p><p>證實測試為設計，用以偵出個別項目聲明重大不實表達之查核程序。證實測試包含細項測試(tests of details)(包括交易類別、科目餘額及揭露事項)及證實分析性程序(substantive analytical procedures)。<sup id="cite_ref-tsai_9-6" class="reference"><a href="#cite_note-tsai-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup><sup class="reference" style="white-space:nowrap;">:216</sup> </p> <div class="mw-heading mw-heading2"><h2 id="審計證據的搜集"><span id=".E5.AF.A9.E8.A8.88.E8.AD.89.E6.93.9A.E7.9A.84.E6.90.9C.E9.9B.86"></span><a href="/w/index.php?title=%E5%AF%A9%E8%A8%88%E8%AD%89%E6%93%9A&action=edit&redlink=1" class="new" title="審計證據（页面不存在）">審計證據</a>的搜集</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%E5%AF%A9%E8%A8%88%E5%AD%B8&action=edit&section=11" title="编辑章节：審計證據的搜集"><span>编辑</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>為了完成審計工作，審計師必需收集足夠的證據，通常執行的方法有如下數項： </p> <ul><li><b>检查有形资产</b>：用於有形資產，如存貨、現金、固定資產、<a href="/wiki/%E8%AD%89%E5%88%B8" title="證券">證券</a>。</li> <li><b>函证</b>（Confirmation）：向对方发出询证函以证明被函证事项的存在性。適用於銀行存款、銀行貸款、應收帳款。</li> <li><b>检查文件记录</b>(Inspection)：包括發票、收據、送貨單。</li> <li><b>分析程序</b>（Analytical procedure）：以比較及關係去評估數字是否合理。</li> <li><b>詢問</b> (Inquiry)：以書面或口頭向公司客戶發出提問。</li> <li><b>重新计算</b> (recalculation)：包括覆核數字是否計算準確。</li> <li><b>重新执行</b> (Reperformance)：检查被审计单位的内部控制是否按照规定的程序执行。</li> <li><b>觀察</b> (Observation)：查看公司客戶的一般環境狀況及員工的工作方式及程序。</li> <li><b>電腦審計輔助工具（CAATs）</b>：可以協助審計人員快速的找出相關的交易資料或是資訊系統軌跡資料(log)上的異常或違規行為。</li></ul> <div class="mw-heading mw-heading2"><h2 id="参见"><span id=".E5.8F.82.E8.A7.81"></span>参见</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%E5%AF%A9%E8%A8%88%E5%AD%B8&action=edit&section=12" title="编辑章节：参见"><span>编辑</span></a><span class="mw-editsection-bracket">]</span></span></div> <div role="navigation" aria-label="Portals" class="noprint portal plainlist 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title="ctx_ver=Z39.88-2004&rfr_id=info%3Asid%2Fzh.wikipedia.org%3A%E5%AF%A9%E8%A8%88%E5%AD%B8&rft.au=%E6%9D%8E%E5%AE%97%E9%BB%8E%E3%80%81%E6%9E%97%E8%95%99%E7%9C%9F%E8%91%97&rft.btitle=%E5%AF%A9%E8%A8%88%E6%96%B0%E8%AB%96%E7%AC%AC%E5%85%AB%E7%89%88&rft.genre=book&rft.isbn=978-986-7473-71-4&rft.pub=%E8%A8%BC%E6%A5%AD%E5%87%BA%E7%89%88%E8%82%A1%E4%BB%BD%E6%9C%89%E9%99%90%E5%85%AC%E5%8F%B8&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook" class="Z3988"><span style="display:none;"> </span></span></span> </li> <li id="cite_note-2"><span class="mw-cite-backlink"><b><a href="#cite_ref-2">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://www.sfb.gov.tw/ch/home.jsp?id=938&parentpath=0%2C8%2C935">金管會證期局會計師管理，核准、登記及執業情形</a> （<a rel="nofollow" class="external text" href="//web.archive.org/web/20210115232812/https://www.sfb.gov.tw/ch/home.jsp?id=938&parentpath=0%2C8%2C935">页面存档备份</a>，存于<a href="/wiki/%E4%BA%92%E8%81%94%E7%BD%91%E6%A1%A3%E6%A1%88%E9%A6%86" title="互联网档案馆">互联网档案馆</a>），金管會證期局會計師管理，核准、登記及執業情形。</span> </li> <li id="cite_note-3"><span class="mw-cite-backlink"><b><a href="#cite_ref-3">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://law.moj.gov.tw/LawClass/LawSingle.aspx?pcode=G0400067&flno=5">會計師法第5條</a> （<a rel="nofollow" class="external text" href="//web.archive.org/web/20201130142329/https://law.moj.gov.tw/LawClass/LawSingle.aspx?pcode=G0400067&flno=5">页面存档备份</a>，存于<a href="/wiki/%E4%BA%92%E8%81%94%E7%BD%91%E6%A1%A3%E6%A1%88%E9%A6%86" title="互联网档案馆">互联网档案馆</a>），會計師法第5條。</span> </li> <li id="cite_note-4"><span class="mw-cite-backlink"><b><a href="#cite_ref-4">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://law.moj.gov.tw/LawClass/LawSingle.aspx?pcode=G0400067&flno=8">會計師法第8條</a> （<a rel="nofollow" class="external text" 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