EPISODE · Jun 4, 2026 · 18 MIN
注册会计师 审计 风险评估03 审计风险评估程序
【本期主题】 拆解风险评估程序的完整知识脉络——三大基础法宝（询问、分析程序、观察与检查）、分析程序的广角镜效应（行业对比、本福特模型、全量数据分析）、观察检查的技术升级（无人机盘点、红外线三维建模）、穿行测试的追踪艺术，深度解析风险评估程序与重新执行的严谨界限。【核心案例】 为什么利润翻倍但电表不走？营销总监哭诉卖不动vs报表营收逆势狂飙的矛盾如何捕捉？500万笔流水全量分析vs抽样的降维打击？网购跟踪快递视角理解穿行测试？保安巡逻观察vs亲自拧门锁测试的本质区别？
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注册会计师 审计 风险评估03 审计风险评估程序
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