目 录 摘 要................................................................................................................IAbstract.............................................................................................................II引 言...............................................................................................................41 审计程序概述................................................................................................61.1 审计程序的含义.................................................................................61.2 审计程序的类型.................................................................................61.3 审计程序的实施.................................................................................71.4 审计程序的作用.................................................................................72 中衡安信事务所审计程序执行现状............................................................82.1 函证程序执行现状.............................................................................82.2 监盘程序执行现状.............................................................................92.3 截止测试程序执行现状...................................................................102.4 实质性分析程序执行现状...............................................................103 中衡安信事务所在审计程序执行中存在的问题......................................123.1 函证程序不完全符合审计准则要求...............................................123.2 对监盘程序不够重视.......................................................................123.3 对截止测试程序执行不到位...........................................................133.4 实质性分析程序流于形式...............................................................134 提高中衡安信事务所审计程序执行力的对策建议..................................154.1 加强函证的收发程序控制...............................................................154.2 提高对监盘程序的...
