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MCDMAudit Testing Techniques

审计中的分析程序

分析程序是通过研究财务数据和非财务数据之间的合理关系来评估财务信息。审计师不测试单笔交易，而是根据预期数字制定预期值，并将其与实际结果进行比较，调查显著差异。这种方法在审计规划期间是必需的，并且通常比详细的交易测试更具成本效益。

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审计中的分析程序
审计风险模型欺诈风险评估内部控制评价琼斯应计模型作业成本法成本-销量-利润分析持续经营能力评估货币单位抽样

来源

  1. American Institute of Certified Public Accountants (AICPA). (2015). Analytical Procedures. AU-C Section 520. AICPA Professional Standards. link ↗
  2. Arens, A. A., Elder, R. J., & Beasley, M. S. (2014). Auditing and assurance services (15th ed.). Pearson Education. link ↗

如何引用本页

ScholarGate. (2026, June 3). Analytical Procedures Framework for Audit Testing and Risk Assessment. ScholarGate. https://scholargate.app/zh/accounting/analytical-procedures-auditing

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Set this method beside its closest kin and read them side by side — the library lays the books on the table; the choice is yours.

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被引用于

作业成本法审计风险模型成本-销量-利润分析欺诈风险评估持续经营能力评估内部控制评价琼斯应计模型货币单位抽样

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ScholarGate — Analytical Procedures in Auditing (Analytical Procedures Framework for Audit Testing and Risk Assessment). 于 2026-06-15 检索自 https://scholargate.app/zh/accounting/analytical-procedures-auditing · 数据集： https://doi.org/10.5281/zenodo.20539026