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#f30;"></span></p><p><span>產(chǎn)品關(guān)鍵詞：</span>投標審計報告,審計報告</p><p><span>***更新：</span>2020-10-27 02:20:44</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="lb8iekg" class="rightbox"><h3>公司基本資料信息</h3><p style="border:0;"><a rel="nofollow">深圳馳承財稅有限公司</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: </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="73ywcd8" class="page-proshow02"><p class="title">詳細說明</p><div id="owj28t9" class="box"><p><p style="text-indent:25px">只有當注冊會計師確信會計報表存在重大錯報和歪曲，以至?xí)媹蟊聿环蠂野l(fā)布的企業(yè)會計準則和相關(guān)會計制度的規(guī)定，未能從整體上公允反映被審計單位的財務(wù)狀況、經(jīng)營成果和現(xiàn)金流量，注冊會計師才出具否定意見的審計報告。注冊會計師應(yīng)當依據(jù)充分、適當?shù)淖C據(jù)，進行恰當?shù)穆殬I(yè)判斷，確信會計報表不具有合法性與公允性時，才能出具否定意見的審計報告。據(jù)文獻統(tǒng)計，注冊會計師很少出具否定意見的審計報告。只有當審計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，投標審計報告、適當?shù)膶徲嬜C據(jù)，以至無法確定會計報表的合法性與公允性，注冊會計師才可出具無法表示意見的審計報告。無法表示意見不同于否定意見，它**適用于注冊會計師不能獲取充分、適當?shù)膶徲嬜C據(jù)的情形，投標審計報告。如果注冊會計師發(fā)表否定意見，必須獲得充分，投標審計報告、適當?shù)膶徲嬜C據(jù)。無論無法表示意見還是否定意見，都只有在非常嚴重的情形下采用。審計報告是注冊會計師對財務(wù)報表合法性和公允性發(fā)表審計意見的書面文書。投標審計報告</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="投標審計報告,審計報告" src="https://tyunfile.71360.com/UploadFile/chicheng123/637370808543740235/6725928.png"></div><p style="text-indent:25px"> 聞道有先后，術(shù)業(yè)有專攻”，審計報告的閱讀者們并非都具備每個行業(yè)的知識底蘊。如果在審計報告中多次出現(xiàn)專業(yè)術(shù)語，則可能會讓讀者看不懂，失去了持續(xù)閱讀的欲望、因此無法很好的傳遞審計報告所需要傳遞的信息。例如在審計報告中這樣寫道：“通過對財務(wù)管理流程穿行測試后，發(fā)現(xiàn)交易控制上存在舞弊漏洞”。這句話中的“穿行測試”以及“交易控制”對未接觸過審計或財務(wù)的人員來說仿佛建立了一堵“墻”，堵在了審計人員與讀者之間。審計報告中常見的專業(yè)性詞匯有很多，比如財務(wù)專業(yè)術(shù)語、審計專業(yè)術(shù)語、工程專業(yè)術(shù)語等。如“交易控制”、“分層抽樣方法”、“穿行測試”或者“德爾菲法”等。要想做到少出現(xiàn)專業(yè)術(shù)語，除了自己帶著目的多檢查幾遍外，還可以將審計報告交給其他審計同事幫忙復(fù)檢。投標審計報告審計報告是注冊會計師根據(jù)**審計準則的要求。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="投標審計報告,審計報告" src="https://tyunfile.71360.com/UploadFile/chicheng123/637370808590791016/4645514.png"></div><p style="text-indent:25px">內(nèi)部審計報告是指內(nèi)部審計人員根據(jù)審計計劃對被審計單位實施必要的審計程序后，就被審計單位經(jīng)營活動和內(nèi)部控制的適當性、合法性和有效性出具的書面文件。一般在現(xiàn)場審計結(jié)束后的一周內(nèi)，由項目主審編制審計報告的討論稿，完成將報告發(fā)給被審計部門，由被審計部門對報告進行確認，并反饋整改計劃及方案。確認后，項目主審可以編制審計報告正式版，并由審計經(jīng)理負責(zé)將審計報告提交給管理層。如果報告涉及敏感的內(nèi)容，部門負責(zé)人還需要當面與管理層解釋相關(guān)內(nèi)容。內(nèi)部審計報告是審計的之后成果，是服務(wù)于經(jīng)濟發(fā)展、為領(lǐng)導(dǎo)決策當參謀、讓**知事情的載體。所以要淡化專業(yè)味道，少用專業(yè)語言，所用大眾詞匯，做到簡明扼要，通俗易懂。要善于把復(fù)雜的事情用簡潔的語言表述清楚，文字要精煉，用詞要準確，避免口語化。</p><p style="text-indent:25px">那么審計報告對大企業(yè)有沒有好處？現(xiàn)在事務(wù)所的年報業(yè)務(wù)主要來自國企和上市公司（包括擬上市公司），這兩類公司共同的特點是股權(quán)與經(jīng)營權(quán)有一定程度的分離。國企都知道，股權(quán)是國家的，代行股東權(quán)力，因為平時不參與經(jīng)營管理，需要有事務(wù)所以第三方的身份審查報表的真實性。上市公司的股東有大股東和小股東之分，大股東又是實際控制人，即是股東又是經(jīng)營者，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，所以國家強制要求上市公司每年都要審計，目的是主要是保護小股東的利益。編寫審計報告時審計人員要對審計調(diào)查所取得的大量資料進行一番去粗取精。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="投標審計報告,審計報告" src="https://tyunfile.71360.com/UploadFile/chicheng123/637370808625234375/8561094.png"></div><p style="text-indent:25px">冗余性詞匯通常指是指多余的、不需要的詞匯，即使刪除這些詞匯也不會影響內(nèi)容的表達。使用冗余性詞匯不*會拉長報告的篇幅，有時還會讓閱讀者產(chǎn)生“華而不實”的感覺，審計報告也就失去了它應(yīng)有的“嚴肅性”。常見的冗余性詞匯或語句有四種類型，分別是多余的因果關(guān)系表達用詞、多余的審計方法表達、多余的審計過程表達、多余的自我情感表達： 1. 多余的因果關(guān)系表達：“由此可見……”、“因上述情況導(dǎo)致……”等。 2. 多余的審計方法表達：“運用……的檢查方法”、“使用……方法，發(fā)現(xiàn)……”等； 3. 多余的審計過程表達：“經(jīng)過審計檢查后發(fā)現(xiàn)……”、“分析數(shù)據(jù)發(fā)現(xiàn)……”、“經(jīng)過多次與……溝通，發(fā)現(xiàn)”等； 4. 多余的自我情感表達：“不難發(fā)現(xiàn)……”、“審計人員發(fā)現(xiàn)……”、“容易產(chǎn)生……”、“理應(yīng)如此”等。審計報告是指注冊會計師根據(jù)審計準則的規(guī)定。投標審計報告</p><p style="text-indent:25px">問題式審計報告是許多審計部門的推薦，占比46%。詳盡式、凝練式、底稿式審計報告的占比均為12%。投標審計報告</p><p style="text-indent:25px">有的審計報告在每寫完一條審計發(fā)現(xiàn)后，接著在下方寫一條審計建議。本人也接觸過這樣寫審計建議的方式，但總感覺有些不妥，在遇到如下問題時，導(dǎo)致審計建議不知如何寫。（1）臨近的幾個審計發(fā)現(xiàn)都對應(yīng)同一條審計建議即可，那么到底是按既定的報告格式都寫同一條建議呢？還是不按格式只寫一條建議？這讓人很難抉擇。（2）有些問題壓根就不好寫審計建議，或者不能寫審計建議，怎么辦？除了上述“一審計發(fā)現(xiàn)對應(yīng)一建議”外，有的企業(yè)甚至不寫審計建議，他們擔(dān)心的是“審計人員提出的建議不恰當，反而會給審計留下風(fēng)險”。而我想說的是：把問題找到了，解決了，再向老板報告，遠比把問題交給老板要好，這是價值觀上的理解。作為老板，我想他應(yīng)該更看重后者，因為任何人都不想做“無解之題”。因此，我的審計報告通常采用“三段式”來呈現(xiàn)問題和建議，即段是審計結(jié)論，第二段是審計發(fā)現(xiàn)，第三段是審計建議，這或許比上述兩種情形更恰當。投標審計報告</p><p style="text-indent:25px">深圳馳承財稅有限公司致力于商務(wù)服務(wù)，是一家服務(wù)型的公司。馳承財稅有限公司致力于為客戶提供良好的代理記賬、注冊、注銷，**、商標，辦理營業(yè)執(zhí)照，知識產(chǎn)權(quán)，一切以用戶需求為中心，深受廣大客戶的歡迎。公司秉持誠信為本的經(jīng)營理念，在商務(wù)服務(wù)深耕多年，以技術(shù)為先導(dǎo)，以自主產(chǎn)品為重點，發(fā)揮人才優(yōu)勢，打造商務(wù)服務(wù)良好品牌。馳承財稅有限公司秉承“客戶為尊、服務(wù)為榮、創(chuàng)意為先、技術(shù)為實”的經(jīng)營理念，全力打造公司的重點競爭力。</p></p><br /><p>文章來源地址: http://www.cdcfah.com/cp/1722826.html</p></div></div></div></div></div><div id="k8lcy7c" class="page-right twoColRt"><div 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