目录1前言...................................................................................................................................................................................22审计的一些概念...............................................................................................................................................................22.1关于审计的头版头条................................................................................................................................................22.2什么是审计................................................................................................................................................................32.2.1审计就是查问题吗.............................................................................................................................................32.2.2审计与人性恶.....................................................................................................................................................32.2.3独立审计是一种信任的背书.............................................................................................................................42.2.4此“审计”与彼“审计”.................................................................................................................................42.3审计工作的成果........................................................................................................................................................52.3.1审计意见说了什么.............................................................................................................................................52.3.2审计意见有几种.................................................................................................................................................62.3.3审计报告的使用者.............................................................................................................................................72.3.4审计是一门科学还是一门艺术.........................................................................................................................72.4会计事务所与注册会计师........................................................................................................................................72.4.1会计师事务所与注册会计师个人的关系..........................................................................................................72.4.2会计事务所不全是合伙制.................................................................................................................................92.4.3审计师是专业人士.............................................................................................................................................92.4.4审计费是怎么定的...........................................................................................................................................102.4.5注册会计师审计的流程...................................................................................................................................102.5业务约定书..............................................................................................................................................................112.5.1要先签业务约定书，后干活.......................
