本书内容分为八个章节：第一章“初识审计”，是带审计新人宏观了解审计工作，以通俗易懂的语言介绍了审计的起源与常规审计的工作流程。以贴近日常的举例，使读者形成对审计工作的初步认识。第二章“厚积薄发”，含义为准备充分才能办好事情，此章节详细讲解新人初入职场所面临的基础工作，如监盘、抽查会计凭证、常见审计抽样方法，以及配套视频示例审计工作实用的excel功能，帮助读者为前期工作做好充分准备。第三章“行稳致远”，意为若想走得远，必须首先走得稳，所以本章主要内容是透过生产成本帮助新人理解企业财务运作，如了解机器的运作，就必须明白其内部各个精密零件如何紧密配合，审计亦是如此，明白其内在逻辑，才能将其层层拆解并发现问题。第四章“崭露头角”，突出地显示才能和本领，本章主要通过核查审计证据的思路来理解几种底稿的编制思维，并带领读者逐步设计非常规审计底稿，引导读者开拓思维，举一反三。第五章“画龙点睛”，若用底稿形容龙的骨架，那分析则是底稿的灵魂之眼，本章主要以审计底稿中几种常见的分析程序展开讲解，让底稿生动且丰富，不再死气沉沉。第六章“见微知著”，主要内容为结合关于舞弊造假处罚的案例，详细分析审计程序执行不到位导致的系列问题，引导读者通过蛛丝马迹发现舞弊造假的迹象。第七章“登高望远”，主要是以当前事务所数字化技术审计建设为例，简单介绍当前数字化技术审计的发展及存在的利与弊，帮助读者建立前瞻性思维，客观看待技术发展，善用技术工具完成审计工作。第八章总结，主要是对全书框架进行梳理和总结，帮助读者回顾书中内容，建立完整的审计思维。

国际内部审计专业实务框架是由国际内部审计协会（IIA）推出的一套标准，旨在帮助内部审计部门有效地管理和实施内部审计工作，提高内部审计的质量和效率，系统地介绍了国际内部审计专业实务框架，包括内部审计定义、职业道德规范、国际内部审计专业实务标准和实务公告等内容。本书为国际内部审计师考试用书，内容包括内部审计定义、职业道德规范、国际内部审计专业实务标准和实务公告等内容。本书为译著，翻译简洁清晰，体例完整、语言规范。

针对IT审计学习和实践的需求，本书在全面系统地介绍IT审计基本概念、目标的基础上，提出了IT审计三维框架，即审计目标、审计内容和审计管理；并对信息系统运行环境、网络、应用系统和信息系统开发与管理、管理组织和准则体系等多个方面的审计内容展开了分析。本书用以指导IT审计人员全面理解和把握IT审计的思想、技术和方法，以支持IT审计工作的正确开展；从宏观角度介绍了IT审计概念的演变及其必要性、审计特点等相关基础理论；从微观角度详细阐述了IT审计三维框架在IT审计流程的指导作用，并针对不同运行环境中各审计对象的概念和特点，介绍了不同目标的升级方法和步骤。本书既可供IT审计相关专业的高校学生学习使用，亦可供对IT审计感兴趣的大众阅读。

2024年3月5日《政府工作报告》强调要“深入推进依法行政，加强审计监督”，审计已从查账防弊的经济监督上升为党和国家监督体系的重要组成部分。为适应时代发展《审计学基础（大数据与智能技术版）》扎根中国审计实践，紧扣大数据与智能技术时代脉搏，借鉴国际审计发展趋势，突出了内容新颖、结构完整、体例严谨、凸显“三基”的特色。本书依据中华人民共和国审计署2024年审计工作重点部署、2021年修订的《中华人民共和国审计法》、中国注册会计师协会2023年新修订的审计准则与制度、国际内部审计师协会2024年发布新修订的《全球内部审计准则》、中国证券监督管理委员会2023年的处罚公告等，在每章都突出了大数据与智能技术对审计的影响，如银行函证电子平台介绍、中国注册会计师协会推荐的15种审计软件与平台、大数据审计技术、信息系统审计等内容。本书编写过程中秉承课程思政理念，将中国特色社会主义审计理论、党和国家对审计的等

Innovation is the primary driving force of development. At present， the COVID-19 pandemic is making a far-reaching impact on the world. Economic recovery is confronted with serious challenges. Regional conflicts and climate change are aggravating global crises. Science， technology and innovation （STI） provides important means and ways for countries around the world to advance development， promote transformation and jointly tackle global challenges. China places innovation at the center of its national development agenda and vigorously pursues an innovation-driven development strategy. In 2006， the Outline of the National Program for Long- and Medium-Term Scientific and Technological Development （2006-2020） put forward the strategic goal of “improving indigenous innovation capability and building an innovation-oriented country”. In 2016， the Outline of the National Innovation-driven Development Strategy set a three-step strategic goal of “entering the ranks of innovation-oriented countries， moving to the forefront of innovation-oriented countries， and becoming a world STI power”. On this basis， the 19th National Congress of the Communist Party of China （CPC） further made the strategic plan to accelerate the building of an innovation-oriented country and a world STI power. The 20th CPC National Congress made comprehensive plans for the implementation of the education， science and technology， and talent strategies， and stressed the importance of taking science and technology as the primary productive force， talent as the primary resource， and innovation as the primary driving force. It also called for deepening the implementation of the strategy of developing the country through science and education， the strategy of strengthening the country through talent， and the strategy of innovation-driven development， in order to open up new sectors and tracks of development， and cultivate new development drivers and strengths. In order to monitor and evaluate the progress of building an innovation-oriented country， the Chinese Academy of Science and Technology for Development has been conducting research on the National Innovation Index since 2006， and， with the support and assistance of the leaders and relevant departments of the Ministry of Science and Technology （MOST）， as well as public institutions， and experts and scholars from all sectors， published 11 editions of the National Innovation Index Report since 2011. The National Innovation Index Report， as one of the reports of the “national innovation survey system” series prepared in accordance with the Measures for Implementation of the National Innovation Survey System， is a state-level innovation capacityevaluation report. According to the research， China’s international ranking of comprehensive innovation capability rose from the 25th place in 2006 to the 13th place in 2021， and decisive progress has been made in China’s efforts to build an innovation-oriented country. The results of the report provided the basis for the government and academic community to correctly assess China’s innovation progress. The National Innovation Index Report 2022-2023 is the 12th edition of the series. Drawing upon domestic and international theories and methods of evaluation of national competitiveness and innovation capacity， the report is based on an indicator matrix comprising five pillars， i.e. innovation resources， knowledge creation， enterprise innovation， innovation performance， and innovation environment. The National Innovation Index consists of five first-level indicators and 30 second-level indicators. China is entering a new stage of development， from building an innovation-oriented country to joining the forefront of innovation-oriented countries， and the clarion call to building a world STI power has been sounded. Building on the adjustment of the indicator system in the previous edition， the indicators on innovation environment have been further optimized in this report： first， enhanced comparability with leading international reports. The report adopts the survey data of major international institutions that are used in the Global Innovation Index Report issued by the World Intellectual Property Organization （WIPO） and other organizations， and introduces new indicators such as “rule of law”， “policy environment for doing business”， and “quality of market regulation” to present the full picture of a country’s legal， policy and market regulation environment; second， greater emphasis on international cooperation and exchanges. The report takes the Network Readiness Index （NRI） developed by the research team of Cornell University as the basis for evaluating a country’s progress in IT development; third， more stable data source of international survey indicators. For indicators such as “availability of venture capital”， “university-industry collaboration in R&D” and “entrepreneurial culture”， the report draws on the indicators used in international reports that are long involved in innovation and competitiveness evaluation， and establishes a more reliable matrix of internationally comparable indicators with optimized data sources. This report continues to feature 40 countries with active STI activities （whose combined R&D expenditure accounts for more than 95% of the world）， and continues to calculate the National Innovation Index through the benchmarking method commonly used worldwide. All data are obtained from the databases and publications of governments or international organizations and therefore internationally comparable and authoritative. The report is based

养老是未富先老的中国难题，也是世界难题。养老作为系统工程，不仅有政府、养老相关企业、养老平台、社区和养老居民多方参与的同心圆协作；养老大数据的收集与管理，还要融入大数据、人工智能、互联网、物联网、5G技术、区块链、云计算等技术企业，增加了协作的运行机制的复杂性和操作难度；养老大数据的审计在大数据审计系统的支撑下，借鉴脱贫攻坚的审计助力系统的成功运作经验，在满足国家治理现代化程度、养老企业微利持久增效、养老居民实现低成本高质量生活的多利益主体的动力机制建立中，通过健全国家顶层制度设计的政策保障和监管下的约束机制，形成高效稳定的共享养老大数据审计协作机制的长效治理机制。

暂缺简介...

经济增长是在一定的要素约束下进行的，资源和要素的积累是经济持续增长的内生动力。本报告依托长江三角洲经济社会发展数据库，基于空间和时间两个维度，从人口与健康状况、卫生资源、医疗服务、医疗服务费用、传染病防治、医疗保障、居民人均医疗保健消费支出、健康相关产品和服务价格指数等方面客观展示2008～2018年长江三角洲核心区16个城市医疗卫生和健康相关产业的发展变化。

暂缺简介...

本书以“浙江省渔业经济发展评估与应用研究”为题，围绕浙江省近年来的发展情况，试图回答以上问题。著者认为本书的研究意义在于：第一，开展了浙江省渔业经济发展数据的整理工作，将统计、渔业、自然资源、生态环境、科技和教育等部门有关渔业的统计资料进行汇总，以评估为目的，形成了相应的数据库；第二，针对渔业经济发展情况进行系统测算，描述了渔业经济发展的水平、结构效应及产业关联特征等，形成了相应的评价指标体系、评价模型等成果，并开展了多主题、相互关联的评估应用工作；第三，通过研究、测算与分析，揭示了渔业经济发展过程中存在的问题与不足，为相关部门的科学决策提供基础依据。