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class="button">聯(lián)系我們</a></div></div><div id="ibdfceg" 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(huà): </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(xiàn)] <a rel="nofollow"> [加為商友] </a><a rel="nofollow"> [發(fā)送信件] </a></p></div></div><div id="ycubnz2" class="page-proshow02"><p class="title">詳細(xì)說(shuō)明</p><div id="omzbdke" class="box"><p><p style="text-indent:25px"> 聞道有先后，術(shù)業(yè)有專(zhuān)攻”，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)。如果在審計(jì)報(bào)告中多次出現(xiàn)專(zhuān)業(yè)術(shù)語(yǔ)，則可能會(huì)讓讀者看不懂，失去了持續(xù)閱讀的欲望，番禺區(qū)審計(jì)報(bào)告應(yīng)用指南、因此無(wú)法很好的傳遞審計(jì)報(bào)告所需要傳遞的信息。例如在審計(jì)報(bào)告中這樣寫(xiě)道：“通過(guò)對(duì)財(cái)務(wù)管理流程穿行測(cè)試后，發(fā)現(xiàn)交易控制上存在舞弊漏洞”。這句話(huà)中的“穿行測(cè)試”以及“交易控制”對(duì)未接觸過(guò)審計(jì)或財(cái)務(wù)的人員來(lái)說(shuō)仿佛建立了一堵“墻”，堵在了審計(jì)人員與讀者之間。審計(jì)報(bào)告中常見(jiàn)的專(zhuān)業(yè)性詞匯有很多，比如財(cái)務(wù)專(zhuān)業(yè)術(shù)語(yǔ)、審計(jì)專(zhuān)業(yè)術(shù)語(yǔ)、工程專(zhuān)業(yè)術(shù)語(yǔ)等。如“交易控制”、“分層抽樣方法”、“穿行測(cè)試”或者“德?tīng)柗品ā钡?，番禺區(qū)審計(jì)報(bào)告應(yīng)用指南。要想做到少出現(xiàn)專(zhuān)業(yè)術(shù)語(yǔ)，除了自己帶著目的多檢查幾遍外，番禺區(qū)審計(jì)報(bào)告應(yīng)用指南，還可以將審計(jì)報(bào)告交給其他審計(jì)同事幫忙復(fù)檢。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(zhǎng)。番禺區(qū)審計(jì)報(bào)告應(yīng)用指南</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="番禺區(qū)審計(jì)報(bào)告應(yīng)用指南,審計(jì)報(bào)告" src="https://tyunfile.71360.com/UploadFile/chicheng123/637370808579414063/9004564.png"></div><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、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刂撇坏轿弧薄ⅰ肮芾碚邆儜?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(huà)……”、“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，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。南沙區(qū)審計(jì)報(bào)告代辦價(jià)格審計(jì)報(bào)告是注冊(cè)會(huì)計(jì)師根據(jù)**審計(jì)準(zhǔn)則的要求。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="番禺區(qū)審計(jì)報(bào)告應(yīng)用指南,審計(jì)報(bào)告" src="https://tyunfile.71360.com/UploadFile/chicheng123/637370808625234375/8561094.png"></div><p style="text-indent:25px">保留意見(jiàn)適用于被審計(jì)單位沒(méi)有遵守國(guó)家發(fā)布的企業(yè)會(huì)計(jì)準(zhǔn)則和相關(guān)會(huì)計(jì)制度的規(guī)定，或注冊(cè)會(huì)計(jì)師的審計(jì)范圍受到限制。只有當(dāng)注冊(cè)會(huì)計(jì)師認(rèn)為會(huì)計(jì)報(bào)表就其整體而言是公允的，但還存在對(duì)會(huì)計(jì)報(bào)表產(chǎn)生重大影響的情形，才能出具保留意見(jiàn)的審計(jì)報(bào)告。如果注冊(cè)會(huì)計(jì)師認(rèn)為所報(bào)告的情形對(duì)會(huì)計(jì)報(bào)表產(chǎn)生的影響極為嚴(yán)重，則應(yīng)出具否定意見(jiàn)的審計(jì)報(bào)告或無(wú)法表示意見(jiàn)的審計(jì)報(bào)告。因此，保留意見(jiàn)的審計(jì)報(bào)告被視為注冊(cè)會(huì)計(jì)師在不能出具無(wú)保留意見(jiàn)審計(jì)報(bào)告的情況下較不嚴(yán)厲的審計(jì)報(bào)告。</p><p style="text-indent:25px"> 編寫(xiě)審計(jì)報(bào)告時(shí)審計(jì)人員要對(duì)審計(jì)調(diào)查所取得的大量資料進(jìn)行一番去粗取精。去偽存真的加工、分析和提煉，層層深入，把握事物的特點(diǎn)或規(guī)律，不能光做**，不能被表明現(xiàn)象所迷惑，要注意尋找與發(fā)現(xiàn)現(xiàn)象背后的深層矛盾、漏洞和隱患。審計(jì)報(bào)告只有把“死數(shù)字”與“活情況”結(jié)合起來(lái)，相互印證、補(bǔ)充，才能揭露問(wèn)題，才有足夠的說(shuō)服力和充分的可信度、如果只是數(shù)字的堆砌、指標(biāo)的羅列，必然軟弱無(wú)力。內(nèi)部審計(jì)要想發(fā)揮“免疫”“增值”的作用，成為領(lǐng)導(dǎo)的“參謀”，就應(yīng)真實(shí)、準(zhǔn)確、客觀(guān)、敢于揭短，敢于曝光。才不會(huì)貽誤“病情”，才能“對(duì)癥下藥”。審計(jì)報(bào)告要既肯定業(yè)績(jī)，又要揭露問(wèn)題，既要分析產(chǎn)生問(wèn)題的客觀(guān)因素，又要從體制機(jī)制等制度方面找出原因。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)。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="番禺區(qū)審計(jì)報(bào)告應(yīng)用指南,審計(jì)報(bào)告" src="https://tyunfile.71360.com/UploadFile/chicheng123/637370808516376953/7359820.png"></div><p style="text-indent:25px">我們不僅要審計(jì)工作做的好，還要上交一份“干貨滿(mǎn)滿(mǎn)”的審計(jì)報(bào)告，那么我們的審計(jì)項(xiàng)目就算是“圓滿(mǎn)”了。要確保審計(jì)報(bào)告的質(zhì)量，必然就離不開(kāi)一些小技巧，我認(rèn)為審計(jì)報(bào)告的撰寫(xiě)，是有規(guī)可循的。較近有幸拜讀了一位審計(jì)大咖的審計(jì)報(bào)告，對(duì)我觸動(dòng)很深，在大量審計(jì)發(fā)現(xiàn)下，能層層抽絲剝繭，梳理出問(wèn)題的根本，且給出了建設(shè)性的建議，著實(shí)讓人“拍案叫好”。當(dāng)審計(jì)工作進(jìn)行到一定時(shí)期，我們已然掌握了審計(jì)客戶(hù)的大致問(wèn)題，那么此時(shí)就可以根據(jù)發(fā)現(xiàn)問(wèn)題的業(yè)務(wù)歸屬、內(nèi)控環(huán)節(jié)、時(shí)間順序或風(fēng)險(xiǎn)類(lèi)型搭建整個(gè)報(bào)告的框架，然后再根據(jù)框架主題往里邊補(bǔ)充審計(jì)發(fā)現(xiàn)、證據(jù)內(nèi)容以及待完善的內(nèi)容。當(dāng)然，這個(gè)報(bào)告框架并非是一成不變的，隨著審計(jì)工作的繼續(xù)開(kāi)展，需要保證框架結(jié)構(gòu)具備實(shí)時(shí)性、邏輯性以及層次性，這樣才能讓審計(jì)報(bào)告層次鮮明，才能讓閱讀者一目了然。同時(shí)，有了這個(gè)報(bào)告框架，我們隨時(shí)能校驗(yàn)?zāi)男﹥?nèi)容已經(jīng)完成，哪些內(nèi)容還需繼續(xù)取證。問(wèn)題式的審計(jì)報(bào)告盡可能地把篇幅用在審計(jì)發(fā)現(xiàn)問(wèn)題的反映上，其他信息盡可能地一筆帶過(guò)。海珠區(qū)審計(jì)報(bào)告有哪些內(nèi)容</p><p style="text-indent:25px">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)。番禺區(qū)審計(jì)報(bào)告應(yīng)用指南</p><p style="text-indent:25px">對(duì)于存貨，可先將財(cái)務(wù)的數(shù)量金額賬與倉(cāng)庫(kù)的數(shù)量賬進(jìn)行核對(duì)，對(duì)不相符的查明原因并進(jìn)行調(diào)整后，再對(duì)存貨進(jìn)行多方面盤(pán)點(diǎn)，將盤(pán)點(diǎn)結(jié)果與經(jīng)調(diào)整后的財(cái)務(wù)賬進(jìn)行核對(duì)。由于企業(yè)已進(jìn)入破產(chǎn)程序，正常的生產(chǎn)經(jīng)營(yíng)活動(dòng)已經(jīng)停止，故對(duì)于盤(pán)點(diǎn)結(jié)果一般不需要進(jìn)行調(diào)節(jié)。對(duì)于盤(pán)點(diǎn)數(shù)小于賬面數(shù)的，可能存在的原因有：正常損耗：因保管不善所造成短缺、毀損、被盜等：有部分存貨寄存在外單位等。對(duì)于盤(pán)點(diǎn)數(shù)大于賬面數(shù)的，應(yīng)注意是否有外單位寄存在破產(chǎn)企業(yè)的存貨以及是否有賬面已作銷(xiāo)售處理但客戶(hù)單位尚未提貨的情況，對(duì)盤(pán)盈盤(pán)虧情況查明原因后由審計(jì)部門(mén)進(jìn)行會(huì)計(jì)處理。番禺區(qū)審計(jì)報(bào)告應(yīng)用指南</p><p 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