廣東審計(jì)報(bào)告辦理流程深圳馳承財(cái)稅供應(yīng)-b2b網(wǎng)站_b2b電子商務(wù)平臺(tái)【買(mǎi)產(chǎn)品】-上?？谄蚴称酚邢薰?/title><meta name="description" content="審計(jì)報(bào)告不是講故事，而是陳述事實(shí)、描述因果、提出建議。審計(jì)人員不應(yīng)將生活中常用到的口語(yǔ)化詞匯寫(xiě)入審計(jì)報(bào)告，否則會(huì)讓報(bào)告閱讀者覺(jué)得審計(jì)報(bào)告不夠正式，廣東審計(jì)報(bào)告辦理流程、內(nèi)容潦草，甚至可能會(huì)對(duì)審計(jì)人員的報(bào)告撰寫(xiě)能力提出質(zhì)疑。例如，“我們列表如"><meta name="keywords" content="廣東審計(jì)報(bào)告辦理流程,審計(jì)報(bào)告"><link rel="canonical" href="http://www.cdcfah.com/"/><meta name="applicable-device" content="pc"><link rel="shortcut icon" href="/static/new_net_01/images/favicon.ico"><link rel="stylesheet" href="/static/new_net_01/css/slick.css" /><link rel="stylesheet" href="/static/new_net_01/css/addnew.css"><link rel="stylesheet" href="/static/new_net_01/css/sidenav.css"><link rel="stylesheet" href="/static/new_net_01/css/style.css" /><link rel="stylesheet" href="/static/new_net_01/css/tab.css"><link rel="stylesheet" href="/static/new_net_01/css/404.css"> <meta 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href="http://www.cdcfah.com/cp/second-jypx_glpx/">管理培訓(xùn)</a>?<a href="http://www.cdcfah.com/cp/third-glpx_cwgl/">財(cái)務(wù)管理</a>?廣東審計(jì)報(bào)告辦理流程深圳馳承財(cái)稅供應(yīng)</p><div id="fb99brh" class="leftbox clearfix"><h1>廣東審計(jì)報(bào)告辦理流程深圳馳承財(cái)稅供應(yīng)</h1><div id="vb7hrxv" class="proBig"><div id="zdb97b9" class="bigimg"><div><p class="pic"><img src="https://tyunfile.71360.com/UploadFile/chicheng123/637370808575830078/3261623.png" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div><div id="f77777z" class="smallimg"><div><p class="pic"><img src="https://tyunfile.71360.com/UploadFile/chicheng123/637370808575830078/3261623.png" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div></div><div id="r755pnt" class="content"><p><span>需求數(shù)量：</span>0</p><p><span>價(jià)格要求：</span>面議</p><p><span>所在地：</span>廣東省</p><p><span>包裝要求：</span><span style="color: #f30;"></span></p><p><span>產(chǎn)品關(guān)鍵詞：</span>廣東審計(jì)報(bào)告辦理流程,審計(jì)報(bào)告</p><p><span>***更新：</span>2020-10-10 03:09:21</p><p><span id="click" >瀏覽次數(shù)：0次</span></p><a rel="nofollow" class="button">聯(lián)系我們</a></div></div><div id="bhnd7lj" class="rightbox"><h3>公司基本資料信息</h3><p style="border:0;"><a rel="nofollow">深圳馳承財(cái)稅有限公司</a></p><p><span>聯(lián)系人：</span>王龍</p><p><span>郵箱: </span>283618732@qq.com</p><p><span>電話: </span>13316560652</p><p><span>傳真: </span>0739_</p><p><span>網(wǎng)址: </span>http://szcc99.com</p><p><span>手機(jī): </span>0739-23207380</p><p><span>地址: </span>西鄉(xiāng)街道固戍社區(qū)駿翔U8智造產(chǎn)業(yè)園U3棟201-203</p><p>[當(dāng)前離線] <a rel="nofollow"> [加為商友] </a><a rel="nofollow"> [發(fā)送信件] </a></p></div></div><div id="fd7j9tr" class="page-proshow02"><p class="title">詳細(xì)說(shuō)明</p><div id="fdzpflj" class="box"><p><p style="text-indent:25px"> 審計(jì)報(bào)告不是講故事，而是陳述事實(shí)、描述因果、提出建議。審計(jì)人員不應(yīng)將生活中常用到的口語(yǔ)化詞匯寫(xiě)入審計(jì)報(bào)告，否則會(huì)讓報(bào)告閱讀者覺(jué)得審計(jì)報(bào)告不夠正式，廣東審計(jì)報(bào)告辦理流程、內(nèi)容潦草，甚至可能會(huì)對(duì)審計(jì)人員的報(bào)告撰寫(xiě)能力提出質(zhì)疑。例如，“我們列表如下”此句明顯不通順，主要問(wèn)題出在“我們”上，如將“我們”二字去掉，語(yǔ)句精煉又通順。再如，“由以上結(jié)果我們可以得出……的結(jié)論”，乍看之下毛病不大，但其實(shí)也是犯了口語(yǔ)化的毛病，可調(diào)整為“據(jù)此可知……”則更為書(shū)面化。常見(jiàn)的口語(yǔ)化詞匯有三種，分別是結(jié)尾語(yǔ)氣用詞、個(gè)人角色用詞以及個(gè)人隨口用詞： 1. 結(jié)尾語(yǔ)氣用詞：如“啊、嗎、呢、呀”等； 2. 個(gè)人角色用詞：如“我們發(fā)現(xiàn)”、“他們?cè)凇刂撇坏轿弧保瑥V東審計(jì)報(bào)告辦理流程、“管理者們應(yīng)提升風(fēng)險(xiǎn)管理意識(shí)”等； 3. 隨口習(xí)慣用詞：如“在這種情況下的話……”、“導(dǎo)致資產(chǎn)流失了”、“發(fā)現(xiàn)好多問(wèn)題”、“于是對(duì)……檢查”等。審計(jì)報(bào)告中口語(yǔ)化詞匯出現(xiàn)較多的原因，廣東審計(jì)報(bào)告辦理流程，在于審計(jì)人員撰寫(xiě)審計(jì)報(bào)告時(shí)，帶入了太強(qiáng)的個(gè)人生活色彩以及對(duì)問(wèn)題判斷的情感色彩。因此在撰寫(xiě)審計(jì)報(bào)告時(shí)，一定實(shí)事求是，不能將任何的個(gè)人感情或自我角色帶入其中，才不會(huì)出現(xiàn)上述情況。一份好的審計(jì)報(bào)告一定是層次分明的，即按“總分式”寫(xiě)出審計(jì)發(fā)現(xiàn)。廣東審計(jì)報(bào)告辦理流程</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="廣東審計(jì)報(bào)告辦理流程,審計(jì)報(bào)告" src="https://tyunfile.71360.com/UploadFile/chicheng123/637370808575830078/3261623.png"></div><p style="text-indent:25px">那么審計(jì)報(bào)告對(duì)大企業(yè)有沒(méi)有好處？現(xiàn)在事務(wù)所的年報(bào)業(yè)務(wù)主要來(lái)自國(guó)企和上市公司（包括擬上市公司），這兩類(lèi)公司共同的特點(diǎn)是股權(quán)與經(jīng)營(yíng)權(quán)有一定程度的分離。國(guó)企都知道，股權(quán)是國(guó)家的，代行股東權(quán)力，因?yàn)槠綍r(shí)不參與經(jīng)營(yíng)管理，需要有事務(wù)所以第三方的身份審查報(bào)表的真實(shí)性。上市公司的股東有大股東和小股東之分，大股東又是實(shí)際控制人，即是股東又是經(jīng)營(yíng)者，雙重身份讓大股東很容易占用公司的資源為己所用，但公司是大家的，大股東占便宜就是小股東受損，所以國(guó)家強(qiáng)制要求上市公司每年都要審計(jì)，目的是主要是保護(hù)小股東的利益。白云區(qū)審計(jì)報(bào)告電話審計(jì)報(bào)告的閱讀者們并非都具備每個(gè)行業(yè)的知識(shí)底蘊(yùn)。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="廣東審計(jì)報(bào)告辦理流程,審計(jì)報(bào)告" src="https://tyunfile.71360.com/UploadFile/chicheng123/637370808581943360/8384210.png"></div><p style="text-indent:25px">當(dāng)審計(jì)范圍受到限制可能產(chǎn)生的影響非常重大和普遍，不能獲取充分、適當(dāng)?shù)膶徲?jì)證據(jù)，以至無(wú)法確定會(huì)計(jì)報(bào)表的合法性與公允性，執(zhí)業(yè)會(huì)計(jì)師就會(huì)出具無(wú)法表示意見(jiàn)的審計(jì)報(bào)告。無(wú)法表示意見(jiàn)不同于否定意見(jiàn)，它**適用于不能獲取充分、適當(dāng)?shù)膶徲?jì)證據(jù)的情形。如果注冊(cè)會(huì)計(jì)師發(fā)表否定意見(jiàn)，必須獲得充分、適當(dāng)?shù)膶徲?jì)證據(jù)。無(wú)論無(wú)法表示意見(jiàn)還是否定意見(jiàn)，都只有在非常嚴(yán)重的情形下采用。比如公司做賬時(shí)間太長(zhǎng)，十年只出一份不活躍報(bào)告，但是票據(jù)的保存時(shí)間是七年，沒(méi)有辦法確認(rèn)客戶在此期間是否有其他活動(dòng)等等，執(zhí)業(yè)會(huì)計(jì)師就只能據(jù)此出無(wú)法表示意見(jiàn)。由此可以看出，公司審計(jì)報(bào)告包含的內(nèi)容非常豐富，足以描述一家公司的實(shí)際運(yùn)作情況，及對(duì)應(yīng)繳公司利得稅的測(cè)算。這是相關(guān)單位對(duì)每一家公司運(yùn)營(yíng)情況的直接把控。</p><p style="text-indent:25px">在此期間，財(cái)務(wù)部對(duì)內(nèi)部組織結(jié)構(gòu)及職責(zé)分工多次進(jìn)行了反復(fù)調(diào)整，在業(yè)務(wù)相同的情況下，財(cái)務(wù)人員由原來(lái)的9人增加到現(xiàn)階段的12人。目前的財(cái)務(wù)組織和職責(zé)分工雖趨穩(wěn)定，但沒(méi)有優(yōu)化人力資源。因內(nèi)部核算方法或程序反復(fù)變化，造成會(huì)計(jì)核算和對(duì)帳滯后，經(jīng)常出現(xiàn)總帳與明細(xì)帳不一致的情況。外部對(duì)帳因財(cái)務(wù)與采購(gòu)兩部門(mén)職責(zé)分工不明，不能很好履行對(duì)帳職責(zé)，給資金支付的安全造成不少的隱患，目前財(cái)務(wù)部對(duì)會(huì)計(jì)核算和對(duì)帳投入很大的精力，以改善財(cái)務(wù)管理的被動(dòng)局面。我公司前期的資金支付，先按正常的程序辦理好審核和簽字，再由財(cái)務(wù)副總根據(jù)支付重點(diǎn)、資金狀況和緊張程度分配使用資金；而本期間的資金支付只要財(cái)務(wù)副總一經(jīng)簽字，無(wú)須分配資金，直接付款。對(duì)代理商的信用額度也大幅增加，現(xiàn)階段公司已進(jìn)入營(yíng)銷(xiāo)旺季，有限的資金不能及時(shí)收回。審計(jì)部門(mén)應(yīng)對(duì)每一筆預(yù)付、應(yīng)收款項(xiàng)發(fā)生的內(nèi)容、余額、賬齡等進(jìn)行逐一審計(jì)確認(rèn)。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="廣東審計(jì)報(bào)告辦理流程,審計(jì)報(bào)告" src="https://tyunfile.71360.com/UploadFile/chicheng123/637370808635498047/5267066.png"></div><p style="text-indent:25px">財(cái)務(wù)報(bào)表審計(jì)是較常規(guī)的審計(jì)業(yè)務(wù)，是會(huì)計(jì)師事務(wù)所的法定業(yè)務(wù)，審計(jì)依據(jù)是中國(guó)注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則要求。指會(huì)計(jì)師事務(wù)所和委托方對(duì)擬委托事項(xiàng)的初步接洽和了解后，接受委托按審計(jì)目的的要求，采用特定的審計(jì)程序和方法，對(duì)被審單位的會(huì)計(jì)報(bào)表或特定事項(xiàng)進(jìn)行審計(jì)，出具審計(jì)報(bào)告。也叫報(bào)表審核、報(bào)表審閱，會(huì)計(jì)師事務(wù)所一般簡(jiǎn)稱為：表審或報(bào)表審計(jì)。通常提供給公司的股東、上級(jí)單位、以及相關(guān)單位主管部門(mén)。按企業(yè)類(lèi)型可分為：內(nèi)資企業(yè)財(cái)務(wù)報(bào)表審計(jì)和外資企業(yè)財(cái)務(wù)報(bào)表審計(jì)。審計(jì)報(bào)告的用途包括以下方面： 1、提高報(bào)告的預(yù)期使用者對(duì)會(huì)計(jì)報(bào)表的信賴程度； 2、滿足內(nèi)部和外部使用者報(bào)送的需要，通常提供給公司股東或投資者，上級(jí)部門(mén)、相關(guān)單位機(jī)關(guān)； 3、相關(guān)年檢的需要。如：工商局、外匯管理局、稅務(wù)局、海關(guān)、財(cái)政局、商委、統(tǒng)計(jì)局等。 4、滿足特殊目的的需要。如：在并購(gòu)過(guò)程中，為規(guī)避收購(gòu)方的財(cái)務(wù)和稅務(wù)風(fēng)險(xiǎn)，對(duì)被并購(gòu)企業(yè)進(jìn)行多方面的財(cái)務(wù)盡職調(diào)查。詳盡式的審計(jì)報(bào)告會(huì)盡可能地把審計(jì)成果或?qū)徲?jì)發(fā)現(xiàn)反映在審計(jì)報(bào)告上。廣東審計(jì)報(bào)告辦理流程</p><p style="text-indent:25px">凝練式的審計(jì)報(bào)告會(huì)努力把審計(jì)報(bào)告的各要素濃縮在審計(jì)報(bào)告上。廣東審計(jì)報(bào)告辦理流程</p><p style="text-indent:25px">內(nèi)部審計(jì)報(bào)告是指內(nèi)部審計(jì)人員根據(jù)審計(jì)計(jì)劃對(duì)被審計(jì)單位實(shí)施必要的審計(jì)程序后，就被審計(jì)單位經(jīng)營(yíng)活動(dòng)和內(nèi)部控制的適當(dāng)性、合法性和有效性出具的書(shū)面文件。一般在現(xiàn)場(chǎng)審計(jì)結(jié)束后的一周內(nèi)，由項(xiàng)目主審編制審計(jì)報(bào)告的討論稿，完成將報(bào)告發(fā)給被審計(jì)部門(mén)，由被審計(jì)部門(mén)對(duì)報(bào)告進(jìn)行確認(rèn)，并反饋整改計(jì)劃及方案。確認(rèn)后，項(xiàng)目主審可以編制審計(jì)報(bào)告正式版，并由審計(jì)經(jīng)理負(fù)責(zé)將審計(jì)報(bào)告提交給管理層。如果報(bào)告涉及敏感的內(nèi)容，部門(mén)負(fù)責(zé)人還需要當(dāng)面與管理層解釋相關(guān)內(nèi)容。內(nèi)部審計(jì)報(bào)告是審計(jì)的之后成果，是服務(wù)于經(jīng)濟(jì)發(fā)展、為領(lǐng)導(dǎo)決策當(dāng)參謀、讓**知事情的載體。所以要淡化專(zhuān)業(yè)味道，少用專(zhuān)業(yè)語(yǔ)言，所用大眾詞匯，做到簡(jiǎn)明扼要，通俗易懂。要善于把復(fù)雜的事情用簡(jiǎn)潔的語(yǔ)言表述清楚，文字要精煉，用詞要準(zhǔn)確，避免口語(yǔ)化。廣東審計(jì)報(bào)告辦理流程</p><p 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