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class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div><div id="apctqc2" class="smallimg"><div><p class="pic"><img src="https://tyunfile.71360.com/UploadFile/chicheng123/637370808516376953/7359820.png" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div></div><div id="clsuwdf" 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>審計(jì)報(bào)告形成,審計(jì)報(bào)告</p><p><span>***更新：</span>2020-10-27 08:24:37</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="6xurdk7" 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="x83gxzv" class="page-proshow02"><p class="title">詳細(xì)說明</p><div id="9vnugsj" class="box"><p><p style="text-indent:25px">審計(jì)部門與各經(jīng)營單位是“一家人”，共同的目標(biāo)都是為了企業(yè)的經(jīng)營利益。但有時(shí)我們的審計(jì)報(bào)告中偶爾會出現(xiàn)一些排他化詞匯，這不僅讓我們的審計(jì)客戶難以接受，也讓集團(tuán)領(lǐng)導(dǎo)覺得審計(jì)部門怎會如此“排他”，審計(jì)報(bào)告形成，審計(jì)報(bào)告形成。我認(rèn)為一個(gè)好的審計(jì)部門應(yīng)是與審計(jì)客戶成為業(yè)務(wù)伙伴，相互提升對雙方才更有利。常見的排他化詞匯有“對方”、“被審計(jì)單位”，審計(jì)報(bào)告形成、“被審計(jì)人員”、“檢查對象”、“被訪談人員”等。上述詞匯不應(yīng)常出現(xiàn)在審計(jì)報(bào)告中，特別是在向?qū)徲?jì)客戶高層或集團(tuán)領(lǐng)導(dǎo)溝通匯報(bào)時(shí)，更不能用到這些詞匯，以免引起他們對審計(jì)產(chǎn)生不滿。審計(jì)報(bào)告的閱讀者一般是公司高管，甚至是公司董事長。審計(jì)報(bào)告形成</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="審計(jì)報(bào)告形成,審計(jì)報(bào)告" src="https://tyunfile.71360.com/UploadFile/chicheng123/637370808516376953/7359820.png"></div><p style="text-indent:25px">下面列舉了一些審計(jì)報(bào)告的模式，看看大家的審計(jì)報(bào)告都是采用什么樣的模式？ 1.調(diào)研式。這種模式的審計(jì)報(bào)告所反映的信息很全，包括被審計(jì)單位的、行業(yè)的、本單位系統(tǒng)內(nèi)的等等。調(diào)研式審計(jì)報(bào)告不僅會列舉審計(jì)發(fā)現(xiàn)，還會把大量分析后推論放在報(bào)告上。調(diào)研式審計(jì)報(bào)告的信息量比較大，需要閱讀者根據(jù)自己需要從中取舍。 2.底稿式。底稿式的審計(jì)報(bào)告會把審計(jì)程序、方法以及審計(jì)過程等信息也詳細(xì)反映在審計(jì)報(bào)告，并且在對審計(jì)發(fā)現(xiàn)的描述上也會把更多的細(xì)節(jié)信息放映上來。有時(shí)候，底稿式的審計(jì)報(bào)告的閱讀者需要自己去歸納總結(jié)。 3.凝練式。凝練式的審計(jì)報(bào)告會努力把審計(jì)報(bào)告的各要素濃縮在審計(jì)報(bào)告上，閱讀者只能對被審計(jì)單位在內(nèi)部控制、風(fēng)險(xiǎn)管理等方面進(jìn)行總體的認(rèn)識。要想獲取更詳細(xì)的信息，報(bào)告閱讀者還要向?qū)徲?jì)部門進(jìn)一步了解。歇業(yè)審計(jì)報(bào)告注冊會計(jì)師應(yīng)當(dāng)以書面形式出具審計(jì)報(bào)告。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="審計(jì)報(bào)告形成,審計(jì)報(bào)告" src="https://tyunfile.71360.com/UploadFile/chicheng123/637370808579414063/9004564.png"></div><p style="text-indent:25px">有時(shí)候，由于思維定式和長期的習(xí)慣，我們覺得審計(jì)報(bào)告就應(yīng)該“長”成那種樣子，但隨著管理需求的變化和審計(jì)業(yè)務(wù)的發(fā)展，審計(jì)報(bào)告無論從形式上還是內(nèi)容上都可以進(jìn)一步地優(yōu)化。審計(jì)報(bào)告是審計(jì)成果的載體之一，用好審計(jì)報(bào)告才能把審計(jì)成果和價(jià)值更好地展現(xiàn)出來。本審計(jì)小組按照某某集團(tuán)管理干部辭職、離職、離崗審計(jì)規(guī)定的責(zé)任要求，對珠海市某電子工業(yè)有限公司、珠海市某電器有限公司和珠海市某貿(mào)易有限公司三家某某集團(tuán)子公司財(cái)務(wù)副總張某某在20**年*月*日至20**年*月*日共*個(gè)月期間的財(cái)務(wù)活動進(jìn)行離任審計(jì)。本次審計(jì)主要采取先由財(cái)務(wù)內(nèi)部工作人員自行多方面清查并形成自查報(bào)告，審計(jì)主審人員根據(jù)自查報(bào)告的重點(diǎn)、難點(diǎn)、疑點(diǎn)內(nèi)容在審計(jì)項(xiàng)目負(fù)責(zé)人的協(xié)助和指導(dǎo)下予以復(fù)查，以形成此報(bào)告。</p><p style="text-indent:25px">相對于模糊性詞匯，性詞匯的殺傷力也是很強(qiáng)的。審計(jì)報(bào)告中如出現(xiàn)性詞匯同樣會對審計(jì)報(bào)告的客觀性、公信力產(chǎn)生負(fù)面影響，有時(shí)甚至能毀掉一份審計(jì)報(bào)告。不僅如此，這些性詞匯還會讓審計(jì)客戶借機(jī)反駁其它問題的準(zhǔn)確性，而拒絕確認(rèn)審計(jì)發(fā)現(xiàn)，讓審計(jì)溝通無法進(jìn)行等不利后果。常見的化詞匯主要有三類，分別是： 1. 描述問題的涉及范圍，如“所有”、“全部”、“都是”等； 2. 描述問題的產(chǎn)生因素，如“從來如此”、“一直”、“從來不”、“總是”、“無不如此”、“從未”等。 3. 描述問題的發(fā)生概率，如“建議……，使之不再發(fā)生”、“必須將……”、“不能發(fā)生……”、“杜絕……的發(fā)生”、“肯定”、“一定會”等撰寫審計(jì)報(bào)告時(shí)，做到不偏不倚的陳述事實(shí)，不將個(gè)人感覺帶入報(bào)告，方能杜絕化詞匯的出現(xiàn)。審計(jì)報(bào)告對審計(jì)主體來講，是能發(fā)揮主觀能動性的載體和產(chǎn)品，是反映一定時(shí)期，審計(jì)客體人的行為的一面鏡子。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="審計(jì)報(bào)告形成,審計(jì)報(bào)告" src="https://tyunfile.71360.com/UploadFile/chicheng123/637370808590791016/4645514.png"></div><p style="text-indent:25px"> 審計(jì)報(bào)告是注冊會計(jì)師根據(jù)**審計(jì)準(zhǔn)則的要求，在實(shí)施了必要的審計(jì)程序后出具的，用于對被審計(jì)單位年度會計(jì)報(bào)表發(fā)表審計(jì)意見的書面文件?，F(xiàn)行稅法要求的是三自納稅，即自行計(jì)算、自行申報(bào)、自行繳納，并沒有要求申報(bào)需要審計(jì)報(bào)告。什么情況下所得稅匯算清繳需要審計(jì)報(bào)告? 1、企業(yè)資產(chǎn)損失。 2、房地產(chǎn)開發(fā)企業(yè)年度納稅申報(bào)?！?3、當(dāng)年虧損超過10萬元(含)的納稅人，附送年度虧損額的鑒證報(bào)告。　 4、當(dāng)年彌補(bǔ)虧損的納稅人，附送所彌補(bǔ)虧損年度虧損額的鑒證報(bào)告，以前年度已就虧損額附送過鑒證報(bào)告的不再重復(fù)附送?！　?5、本年度實(shí)現(xiàn)銷售(營業(yè))收入在3000萬元(含)以上的納稅人，附送當(dāng)年所得稅匯算清繳的鑒證報(bào)告。審計(jì)報(bào)告是審計(jì)成果的載體之一，用好審計(jì)報(bào)告才能把審計(jì)成果和價(jià)值更好地展現(xiàn)出來。審計(jì)報(bào)告形成</p><p style="text-indent:25px">詳盡式的審計(jì)報(bào)告讓報(bào)告閱讀者看到更多的審計(jì)成果。審計(jì)報(bào)告形成</p><p style="text-indent:25px">審計(jì)報(bào)告是注冊會計(jì)師對財(cái)務(wù)報(bào)表合法性和公允性發(fā)表審計(jì)意見的書面文書，因此，注冊會計(jì)師應(yīng)當(dāng)將已審計(jì)的財(cái)務(wù)報(bào)表附于審計(jì)報(bào)告之后，以便于財(cái)務(wù)報(bào)表使用者正確理解和使用審計(jì)報(bào)告，并防止被審計(jì)單位替換、更改已審計(jì)的財(cái)務(wù)報(bào)表。不同組織的審計(jì)部門都會有自己風(fēng)格和模式的審計(jì)報(bào)告。審計(jì)部門選擇什么樣風(fēng)格和模式的審計(jì)報(bào)告主要取決于管理高層或主要領(lǐng)導(dǎo)的閱讀習(xí)慣。審計(jì)報(bào)告的風(fēng)格和模式基本沒有好壞之分，也沒有較優(yōu)、較佳，只有是否較優(yōu)，是否滿足管理層或主要領(lǐng)導(dǎo)的需求。審計(jì)報(bào)告形成</p><p 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