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name="keywords" placeholder="請輸入搜索關鍵詞" id="kd"><a href="javascript:void(0)" class="searchBtn" id="search">搜索</a></div></div></div></div></header><nav class="navbox"><div id="82fp3v3" class="container"><ul><li id = "index_index"><a href="http://www.cdcfah.com/"><span>首頁</span></a></li><li id = "index_company"><a ><span>企業(yè)名錄</span></a></li><li id = "index_product"><a href="http://www.cdcfah.com/cp/"><span>產(chǎn)品供應</span></a></li><li id = "index_news"><a href="http://www.cdcfah.com/zx/"><span>新聞資訊</span></a></li><li id = "index_article"><a href="http://www.cdcfah.com/xw/"><span>行業(yè)資訊</span></a></li><li id = "index_show"><a href="http://www.cdcfah.com/zh/"><span>展會信息</span></a></li></ul></div></nav><section class="wrap clearfix"><section class="container clearfix tcPro"><section class="home-main container clearfix"><div id="w8z83oi" class="twoCol"><div id="c4pzyfm" class="page-proshow clearfix"><p class="current"> 當前位置:<a href="http://www.cdcfah.com/">首頁?<a href="http://www.cdcfah.com/cp/">產(chǎn)品供應</a>?<a href="http://www.cdcfah.com/cp/first-_jypx/">教育培訓</a>?<a href="http://www.cdcfah.com/cp/second-jypx_glpx/">管理培訓</a>?<a href="http://www.cdcfah.com/cp/third-glpx_cwgl/">財務管理</a>?審計報告用途誠信為本深圳馳承財稅供應</p><div id="ef27vhu" class="leftbox clearfix"><h1>審計報告用途誠信為本深圳馳承財稅供應</h1><div id="movpg2m" class="proBig"><div id="7cws2o3" class="bigimg"><div><p class="pic"><img src="https://tyunfile.71360.com/UploadFile/chicheng123/637370808581943360/8384210.png" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div><div id="jxj7jqx" class="smallimg"><div><p class="pic"><img src="https://tyunfile.71360.com/UploadFile/chicheng123/637370808581943360/8384210.png" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div></div><div id="udfm3ic" class="content"><p><span>需求數(shù)量：</span>0</p><p><span>價格要求：</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)品關鍵詞：</span>審計報告用途,審計報告</p><p><span>***更新：</span>2020-11-25 04:20:46</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="uovnczl" 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="shjbi77" class="page-proshow02"><p class="title">詳細說明</p><div id="bf7xxpb" class="box"><p><p style="text-indent:25px">財務報表審計是較常規(guī)的審計業(yè)務，是會計師事務所的法定業(yè)務，審計依據(jù)是中國注冊會計師審計準則要求。指會計師事務所和委托方對擬委托事項的初步接洽和了解后，接受委托按審計目的的要求，采用特定的審計程序和方法，對被審單位的會計報表或特定事項進行審計，出具審計報告。也叫報表審核、報表審閱，會計師事務所一般簡稱為：表審或報表審計。通常提供給公司的股東、上級單位、以及相關單位主管部門。按企業(yè)類型可分為：內資企業(yè)財務報表審計和外資企業(yè)財務報表審計。審計報告的用途包括以下方面： 1、提高報告的預期使用者對會計報表的信賴程度； 2、滿足內部和外部使用者報送的需要，通常提供給公司股東或投資者，上級部門、相關單位機關； 3、相關年檢的需要。如：工商局、外匯管理局，審計報告用途、稅務局、海關、財政局、商委、統(tǒng)計局等。 4，審計報告用途，審計報告用途、滿足特殊目的的需要。如：在并購過程中，為規(guī)避收購方的財務和稅務風險，對被并購企業(yè)進行多方面的財務盡職調查。調研式審計報告不*會列舉審計發(fā)現(xiàn)，還會把大量分析后推論放在報告上。審計報告用途</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="審計報告用途,審計報告" src="https://tyunfile.71360.com/UploadFile/chicheng123/637370808581943360/8384210.png"></div><p style="text-indent:25px">審計報告是否能夠編制內容翔實、條理清楚、結論明確、建議既高屋建瓴又切實可行的內部審計報告是衡量內部審計項目成效的較主要標志之一。對一個審計項目實施必要的審計程序后，審計人員應該就被審計事項以經(jīng)過核實的審計證據(jù)為依據(jù)，以審計底稿為基礎，形成審計結論、意見和建議，出具審計報告。審計報告對審計主體來講，是較能發(fā)揮主觀能動性的載體和產(chǎn)品，也是反映一定時期，審計客體人的行為的一面鏡子。審計報告的精雕細刻不是文字上的刻意修飾，而是「人本審計」的**要義的體現(xiàn)，是實事求是、客觀公正的人本態(tài)度，是言簡意賅、切中要害的內容的雕刻。審計報告用途審計報告是審計成果的載體之一，用好審計報告才能把審計成果和價值更好地展現(xiàn)出來。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="審計報告用途,審計報告" src="https://tyunfile.71360.com/UploadFile/chicheng123/637370808632148438/5229323.png"></div><p style="text-indent:25px">曾經(jīng)做過一個《內審是干什么的》的問卷調查，其中不少人勾選的答案是“找茬使者”。在審計客戶眼中，內審就是批判他們行為的職業(yè)。從事內審的同行應該都不會認同此種觀點，但有時卻不經(jīng)意的在審計報告中犯下了這種錯誤，闡述觀點時寫出來對審計客戶或業(yè)務人員批評性的詞匯。這樣既容易讓審計與審計客戶雙方陷入對抗窘境，也不利于審計報告的溝通工作。常見的批評性詞匯有：“不應出現(xiàn)……的情況”、“由于……人的原因，導致……”、“因……的管理失敗”等。也并非是審計報告中完全不能出現(xiàn)批評性詞匯，審計客戶對抗審計、不配合審計的行為可予以恰當披露，是確保審計威脅性的一種正確途徑。 </p><p style="text-indent:25px">內部審計報告是指內部審計人員根據(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)場審計結束后的一周內，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)理負責將審計報告提交給管理層。如果報告涉及敏感的內容，部門負責人還需要當面與管理層解釋相關內容。內部審計報告是審計的之后成果，是服務于經(jīng)濟發(fā)展、為領導決策當參謀、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。審計報告是否能夠編制內容翔實、條理清楚、結論明確等是衡量內部審計項目成效的較主要標志之一。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="審計報告用途,審計報告" src="https://tyunfile.71360.com/UploadFile/chicheng123/637370808579414063/9004564.png"></div><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，以至會計報表不符合國家發(fā)布的企業(yè)會計準則和相關會計制度的規(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、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。如果注冊會計師發(fā)表否定意見，必須獲得充分、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。有時候，審計人員會不經(jīng)意的在審計報告中使用一些強調性的詞匯。蘇寧審計報告</p><p style="text-indent:25px">注冊會計師一旦在審計報告上簽名并蓋章，就表明對其出具的審計報告負責。審計報告用途</p><p style="text-indent:25px">保留意見適用于被審計單位沒有遵守國家發(fā)布的企業(yè)會計準則和相關會計制度的規(guī)定，或注冊會計師的審計范圍受到限制。只有當注冊會計師認為會計報表就其整體而言是公允的，但還存在對會計報表產(chǎn)生重大影響的情形，才能出具保留意見的審計報告。如果注冊會計師認為所報告的情形對會計報表產(chǎn)生的影響極為嚴重，則應出具否定意見的審計報告或無法表示意見的審計報告。因此，保留意見的審計報告被視為注冊會計師在不能出具無保留意見審計報告的情況下較不嚴厲的審計報告。審計報告用途</p></p><br /><p>文章來源地址: http://www.cdcfah.com/cp/2133013.html</p></div></div></div></div></div><div id="eyardkm" 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