EPISODE · Jun 25, 2026 · 21 MIN
注册会计师 审计 风险评估22 整体与业务流程内控
【本期主题】 拆解整体层面与业务流程层面了解内部控制的完整知识脉络——两道防线防范的不同风险类型、六步漏斗模型、预防性与检查性控制、穿行测试的六鸟一石，深度解析审计师的"断舍离"智慧。【核心案例】 为什么市长违章导致全城瘫痪是报表层次风险？为什么某个路口红绿灯坏了只是认定层次风险？为什么9000万买股票可以跳过控制测试直奔实质性程序？
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注册会计师 审计 风险评估22 整体与业务流程内控
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