本书以《中华人民共和国注册会计师法》、企业会计准则和中国注册会计师审计准则为依据，采用任务驱动和案例教学模式，帮助学生熟悉审计工作流程，掌握审计基础知识、工作方法与操作技能，切实培养和提高学生的岗位胜任力。本书设置认知审计职业、获取和保管审计证据、开展初步业务活动、进行审计计划工作、实施风险评估
工作、采购与付款循环审计、销售与收款循环审计、生产与仓储循环审计、筹资与投资循环审计、工薪与人事循环审计、货币资金审计、完成审计工作共 12 个项目 29 个典型任务。
本书知识体系完整，内容浅显易懂，并提供大量审计工作底稿示例，可作为应用型本科院校、职业本科院校、高职高专院校、成人教育院校审计基础与实务、企业审计实务等课程的教材，也可作为审计从业人员的参考书。

项目一 认知审计职业·········· 1
学习目标········ 1
关键词汇············ 1
任务一 审计是什么················ 1
一、审计的内涵··············· 1
二、审计的对象·················· 1
三、审计分类························ 2
任务二 审计怎么做···················· 2
一、审计的常用方法··························· 2
二、大数据审计································· 5
任务三 审计做什么································ 6
一、审计过程···································· 7
二、审计目标···································· 7
本项目任务处理与知识拓展 ······················ 9
技能训练················································ 9
项目二 获取和保管审计
证据 ····························· 11
学习目标···············································11
关键词汇···············································11
任务一 选取审计测试项目 ·····················11
一、审计测试项目的选取方法··············11
二、审计抽样的种类及样本风险···········12
三、审计抽样的程序··························14
任务二 获取审计证据····························19
一、审计证据的构成··························19
二、审计证据的种类··························20
三、审计证据的两大特性····················21
四、获取审计证据的审计程序··············22
五、使用审计证据时的注意事项···········24
任务三 编制与保管审计工作底稿·······