"筹资与投资循环审计：重点、难点及目标"

本章内容概述 本章属于 CPA 报表审计实务，本章论述筹资与投资涉及的主要业务活动及相关内部控制，借款审计（包括短期借款和长期借款），应付债券审计，所有者权益审计，投资审计，以及其他相关帐户的审计。本章涉及的内容比较多，各项内容之间存在的关系不大，有些内容从审计实务上看并不重要，如资本公积和盈余公积审计、其他相关帐户的审计；有些内容虽然比较重要，但在其他章节中也有论述，如实收资本在第十六章“验资”中有更详细的阐述。本章的重点有：借款审计、所有者权益审计、投资审计的程序和方法。 本章的难点有：所有者权益审计与验资的结合。了解筹资与投资循环的特点、所涉及的凭证及主要业务活动； 2. 理解筹资与投资循环的内部控制、相关控制测试及交易实质性测试的内容和其相互。… Overall, this chapter focuses on the audit practice in CPA financial statement, stressing the major business activities and related internal controls involved in fundraising and investment. It covers the audit of borrowing (including short-term and long-term borrowing), the audit of payable bonds, the audit of owner's equity, the audit of investments, as well as the audit of other related accounts. The chapter deals with a multitude of content, some of which are not important from the perspective of audit practice, while others are significant but are also discussed in other chapters. The key points of the chapter lie in the audit of borrowing, audit of owner's equity, and audit of investment procedures and methods, with the challenge lying in the integration of owner's equity audit and verification. The learning objectives include understanding the characteristics of the fundraising and investment cycle, the vouchers and main business activities involved, understanding the internal control, related control testing, and substantive testing content and their interrelationship. … (Length: 726 characters)