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</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="w2hby7o" class="page-proshow02"><p class="title">詳細(xì)說(shuō)明</p><div id="ztq29m7" class="box"><p><p style="text-indent:25px">審計(jì)報(bào)告注意事項(xiàng)有哪些？ 1.注意事實(shí)清晰，不要結(jié)論武斷審計(jì)檢查出的事實(shí)與證據(jù)是審計(jì)調(diào)查報(bào)告的基礎(chǔ)，是做出審計(jì)結(jié)論的根據(jù)，是客觀公正原則的具體體現(xiàn)。事實(shí)部分是審計(jì)調(diào)查報(bào)告較重要的內(nèi)容之一，離開(kāi)了事實(shí)的審計(jì)結(jié)果和結(jié)論將成為“無(wú)本之木、無(wú)水之源”。敘述事實(shí)時(shí)要從審計(jì)事項(xiàng)的時(shí)間、地點(diǎn)、起因、過(guò)程、結(jié)果等方面入手，揭示審計(jì)事項(xiàng)的本質(zhì)，使分析與事實(shí)一致，結(jié)果與事實(shí)一致。片面、虛假、歪曲的情況是審計(jì)調(diào)查報(bào)告大忌。 2.注意突出重點(diǎn)，不要泛泛而談審計(jì)報(bào)告重在反映情況，揭露問(wèn)題。查找原因、提出建議，東莞審計(jì)報(bào)告怎么辦理。審計(jì)報(bào)告內(nèi)容要突出審計(jì)事項(xiàng)的重點(diǎn)、抓住問(wèn)題的本質(zhì)、剖析產(chǎn)生問(wèn)題的關(guān)鍵原因，做到有數(shù)據(jù)、有情況，東莞審計(jì)報(bào)告怎么辦理，東莞審計(jì)報(bào)告怎么辦理、有分析、有建議，突出重點(diǎn)，張弛有序，防止羅列現(xiàn)象、報(bào)流水賬。有的審計(jì)報(bào)告在每寫(xiě)完一條審計(jì)發(fā)現(xiàn)后，接著在下方寫(xiě)一條審計(jì)建議。東莞審計(jì)報(bào)告怎么辦理</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="東莞審計(jì)報(bào)告怎么辦理,審計(jì)報(bào)告" src="https://tyunfile.71360.com/UploadFile/chicheng123/637370808632148438/5229323.png"></div><p style="text-indent:25px">由于現(xiàn)行審計(jì)報(bào)告雖然具有格式統(tǒng)一、要素一致、內(nèi)容簡(jiǎn)潔、意見(jiàn)明確等優(yōu)點(diǎn)，但也存在著信息含量和決策相關(guān)性不高的缺陷，與財(cái)務(wù)報(bào)表使用者的期望存在一定差距。2008年全球金融危機(jī)發(fā)生后，國(guó)際上對(duì)提高審計(jì)質(zhì)量、提升審計(jì)報(bào)告信息含量的呼聲日趨強(qiáng)烈。2015年，國(guó)際審計(jì)與鑒證準(zhǔn)則理事會(huì)（IAASB）修訂發(fā)布了新的國(guó)際審計(jì)報(bào)告準(zhǔn)則，在改進(jìn)審計(jì)報(bào)告模式、增加審計(jì)報(bào)告要素、豐富審計(jì)報(bào)告內(nèi)容等方面作出了重大改進(jìn)。為順應(yīng)市場(chǎng)各方的需求，體現(xiàn)審計(jì)準(zhǔn)則持續(xù)趨同要求，中國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)借鑒國(guó)際審計(jì)報(bào)告**的成果，結(jié)合我國(guó)實(shí)際情況，對(duì)審計(jì)報(bào)告準(zhǔn)則進(jìn)行了修訂。海珠區(qū)審計(jì)報(bào)告代辦咨詢注冊(cè)會(huì)計(jì)師只有在實(shí)施審計(jì)工作的基礎(chǔ)上才能報(bào)告。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="東莞審計(jì)報(bào)告怎么辦理,審計(jì)報(bào)告" src="https://tyunfile.71360.com/UploadFile/chicheng123/637370808547646485/280351.png"></div><p style="text-indent:25px">相對(duì)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(huì)對(duì)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*如此，這些性詞匯還會(huì)讓審計(jì)客戶借機(jī)反駁其它問(wèn)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(wú)法進(jìn)行等不利后果。常見(jiàn)的化詞匯主要有三類，分別是： 1. 描述問(wèn)題的涉及范圍，如“所有”、“全部”、“都是”等； 2. 描述問(wèn)題的產(chǎn)生因素，如“從來(lái)如此”、“一直”、“從來(lái)不”、“總是”、“無(wú)不如此”、“從未”等。 3. 描述問(wèn)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(huì)”等撰寫(xiě)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(jué)帶入報(bào)告，方能杜絕化詞匯的出現(xiàn)。 </p><p style="text-indent:25px">本次發(fā)布的12項(xiàng)審計(jì)準(zhǔn)則，較為**的1項(xiàng)是新制訂的《中國(guó)注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則第1504號(hào)——在審計(jì)報(bào)告中溝通關(guān)鍵審計(jì)事項(xiàng)》，該準(zhǔn)則要求在上市公司的審計(jì)報(bào)告中增設(shè)關(guān)鍵審計(jì)事項(xiàng)部分，披露審計(jì)工作中的重點(diǎn)難點(diǎn)等審計(jì)項(xiàng)目的個(gè)性化信息。其中，要求注冊(cè)會(huì)計(jì)師說(shuō)明某事項(xiàng)被認(rèn)定為關(guān)鍵審計(jì)事項(xiàng)的原因、針對(duì)該事項(xiàng)是如何實(shí)施審計(jì)工作的。該準(zhǔn)則*適用于上市實(shí)體的審計(jì)業(yè)務(wù)。除該準(zhǔn)則外，“對(duì)財(cái)務(wù)報(bào)表形成審計(jì)意見(jiàn)和出具審計(jì)報(bào)告”、“在審計(jì)報(bào)告中發(fā)表非無(wú)保留意見(jiàn)”、“在審計(jì)報(bào)告中增加強(qiáng)調(diào)事項(xiàng)段和其他事項(xiàng)段”、“與治理層的溝通”、“持續(xù)經(jīng)營(yíng)”、“注冊(cè)會(huì)計(jì)師對(duì)其他信息的責(zé)任”等6項(xiàng)準(zhǔn)則屬于作出實(shí)質(zhì)性修訂的準(zhǔn)則，另外5項(xiàng)準(zhǔn)則屬于為保持審計(jì)準(zhǔn)則體系的內(nèi)在一致性而作出相應(yīng)文字調(diào)整的準(zhǔn)則，這11項(xiàng)準(zhǔn)則中，有的條款是*對(duì)上市實(shí)體審計(jì)業(yè)務(wù)的規(guī)定，有的條款是對(duì)所有被審計(jì)單位（包括上市實(shí)體和非上市實(shí)體）審計(jì)業(yè)務(wù)的規(guī)定?，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(méi)有要求申報(bào)需要審計(jì)報(bào)告。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="東莞審計(jì)報(bào)告怎么辦理,審計(jì)報(bào)告" src="https://tyunfile.71360.com/UploadFile/chicheng123/637370808516376953/7359820.png"></div><p style="text-indent:25px">審計(jì)報(bào)告常見(jiàn)的模糊性詞匯有： “應(yīng)該是”、“可能”、“也許”、“或許存在”、“似乎是”、“科學(xué)的”…… 除“審計(jì)小白”撰寫(xiě)審計(jì)報(bào)告外，出現(xiàn)上述情況主要是因?yàn)閷?duì)問(wèn)題的定性把握不準(zhǔn)，與審計(jì)客戶溝通不足導(dǎo)致，該如何防止出現(xiàn)上述詞匯呢，該如何防止出現(xiàn)上述詞匯呢？ 1. 充分收集問(wèn)題的證據(jù)鏈，如對(duì)問(wèn)題把握不準(zhǔn)的，可審計(jì)組內(nèi)部討論后再給出定性結(jié)論； 2. 與審計(jì)客戶充分溝通，得到對(duì)方的確認(rèn)； 3. 如確實(shí)無(wú)法下定結(jié)論的，也不能為報(bào)告的篇幅或吸帶領(lǐng)導(dǎo)眼球而寫(xiě)入報(bào)告，應(yīng)將之放棄。這些“似是而非”的詞匯在語(yǔ)法上雖能使審計(jì)人員處于“有利”位置，但在證據(jù)鏈上，它卻是“無(wú)力”且“無(wú)利”的，也就無(wú)法讓管理層信服。審計(jì)報(bào)告是注冊(cè)會(huì)計(jì)師對(duì)財(cái)務(wù)報(bào)表合法性和公允性發(fā)表審計(jì)意見(jiàn)的書(shū)面文書(shū)。南沙區(qū)審計(jì)報(bào)告代辦咨詢</p><p style="text-indent:25px">在實(shí)施了必要的審計(jì)程序后出具的，用于對(duì)被審計(jì)單位年度會(huì)計(jì)報(bào)表發(fā)表審計(jì)意見(jiàn)的書(shū)面文件。東莞審計(jì)報(bào)告怎么辦理</p><p style="text-indent:25px">商務(wù)服務(wù)屬于現(xiàn)代服務(wù)業(yè)的范疇，是指為企業(yè)提供服務(wù)的行業(yè)劃分。商務(wù)服務(wù)行業(yè)門類較多，新產(chǎn)業(yè)不斷涌現(xiàn)，給產(chǎn)業(yè)的界定和使用造成很多混亂。文化賦予了銷售獨(dú)特的生命力和吸引力，從精神層面讓用戶產(chǎn)生深度的關(guān)聯(lián)。中華文明傳承五千年，很多文化自古有之，備受文人墨客的青睞。千百年后的人群依舊能因?yàn)橐皇自?shī)，穿越到彼時(shí)，這就是文化的力量催生了人類“共情”的能力。在文創(chuàng)產(chǎn)品方面，服務(wù)型企業(yè)是蘊(yùn)含著傳統(tǒng)文化基因的禮物是文化服務(wù)，是中國(guó)及世界精神文明的象征。所以對(duì)于行業(yè)內(nèi)的無(wú)數(shù)企業(yè)來(lái)說(shuō)，這不*是一個(gè)巨大商機(jī)，更是一個(gè)發(fā)展前景。隨著消費(fèi)加速升級(jí)，人們不*對(duì)有限責(zé)任公司有了嚴(yán)格的要求，也對(duì)商業(yè)以為的生活有了需求，比如：越來(lái)越多的城市人就對(duì)夜生活有了更新更高的需求，夜經(jīng)濟(jì)應(yīng)運(yùn)而生。特色夜色文化也成為“夜游族”的好選擇。東莞審計(jì)報(bào)告怎么辦理</p><p style="text-indent:25px">深圳馳承財(cái)稅有限公司致力于商務(wù)服務(wù)，是一家服務(wù)型公司。馳承財(cái)稅有限公司致力于為客戶提供良好的代理記賬、注冊(cè)、注銷，**、商標(biāo)，辦理營(yíng)業(yè)執(zhí)照，知識(shí)產(chǎn)權(quán)，一切以用戶需求為中心，深受廣大客戶的歡迎。公司將不斷增強(qiáng)企業(yè)重點(diǎn)競(jìng)爭(zhēng)力，努力學(xué)習(xí)行業(yè)知識(shí)，遵守行業(yè)規(guī)范，植根于商務(wù)服務(wù)行業(yè)的發(fā)展。馳承財(cái)稅有限公司憑借創(chuàng)新的產(chǎn)品、專業(yè)的服務(wù)、眾多的成功案例積累起來(lái)的聲譽(yù)和口碑，讓企業(yè)發(fā)展再上新高。</p></p><br /><p>文章來(lái)源地址: http://www.cdcfah.com/cp/1950905.html</p></div></div></div></div></div><div id="3n9f9qc" class="page-right twoColRt"><div id="qahj333" class="box01 margin10 clearfix"><h3><a href="http://www.cdcfah.com/cp/">猜你喜歡</a></h3><div id="txpr29k" class="recomPic likePro"><a href="http://www.cdcfah.com/cp/814588.html"><div><img src="http://tyunfile.71360.com/UpLoadFile/2019/11/1/14/637082168864691056_lgpj_5374157.jpg" alt="福建ZF配件哪家強(qiáng) 信息推薦自業(yè)物資供應(yīng)" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></div><p>福建ZF配件哪家強(qiáng) 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