蘇寧審計報告 **** 深圳馳承財稅供應-b2b網(wǎng)站_b2b電子商務平臺【買產(chǎn)品】-上?？谄蚴称酚邢薰?/title><meta name="description" content="在此期間，財務部對內(nèi)部組織結構及職責分工多次進行了反復調(diào)整，在業(yè)務相同的情況下，財務人員由原來的9人增加到現(xiàn)階段的12人，蘇寧審計報告。目前的財務組織和職責分工雖趨穩(wěn)定，但沒有優(yōu)化人力資源。因內(nèi)部核算方法或程序反復變化，造成會計核算和對帳滯"><meta name="keywords" content="蘇寧審計報告,審計報告"><link rel="canonical" href="http://www.cdcfah.com/"/><meta name="applicable-device" content="pc"><link rel="shortcut icon" href="/static/new_net_01/images/favicon.ico"><link rel="stylesheet" href="/static/new_net_01/css/slick.css" /><link rel="stylesheet" href="/static/new_net_01/css/addnew.css"><link rel="stylesheet" href="/static/new_net_01/css/sidenav.css"><link rel="stylesheet" href="/static/new_net_01/css/style.css" /><link rel="stylesheet" href="/static/new_net_01/css/tab.css"><link rel="stylesheet" href="/static/new_net_01/css/404.css"> <meta name="baidu-site-verification" content="OBVzrC9aaQ" /> <meta http-equiv="Cache-Control" content="no-transform" /> <meta 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href="http://www.cdcfah.com/cp/third-glpx_cwgl/">財務管理</a>?蘇寧審計報告 **** 深圳馳承財稅供應</p><div id="8ppmo8x" class="leftbox clearfix"><h1>蘇寧審計報告 **** 深圳馳承財稅供應</h1><div id="ejlskb7" class="proBig"><div id="dwdfmo9" class="bigimg"><div><p class="pic"><img src="https://tyunfile.71360.com/UploadFile/chicheng123/637370808667558594/3020509.png" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div><div id="game8pm" class="smallimg"><div><p class="pic"><img src="https://tyunfile.71360.com/UploadFile/chicheng123/637370808667558594/3020509.png" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div></div><div id="tszryf4" 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>蘇寧審計報告,審計報告</p><p><span>***更新：</span>2020-11-25 05:19:54</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="f8nolxr" 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="s8c3ofe" class="page-proshow02"><p class="title">詳細說明</p><div id="crog23p" class="box"><p><p style="text-indent:25px">在此期間，財務部對內(nèi)部組織結構及職責分工多次進行了反復調(diào)整，在業(yè)務相同的情況下，財務人員由原來的9人增加到現(xiàn)階段的12人，蘇寧審計報告。目前的財務組織和職責分工雖趨穩(wěn)定，但沒有優(yōu)化人力資源。因內(nèi)部核算方法或程序反復變化，造成會計核算和對帳滯后，經(jīng)常出現(xiàn)總帳與明細帳不一致的情況。外部對帳因財務與采購兩部門職責分工不明，不能很好履行對帳職責，給資金支付的安全造成不少的隱患，目前財務部對會計核算和對帳投入很大的精力，以改善財務管理的被動局面。我公司前期的資金支付，先按正常的程序辦理好審核和簽字，再由財務副總根據(jù)支付重點、資金狀況和緊張程度分配使用資金；而本期間的資金支付只要財務副總一經(jīng)簽字，蘇寧審計報告，無須分配資金，直接付款。對代理商的信用額度也大幅增加，蘇寧審計報告，現(xiàn)階段公司已進入營銷旺季，有限的資金不能及時收回。注冊會計師只有在實施審計工作的基礎上才能報告。蘇寧審計報告</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="蘇寧審計報告,審計報告" src="https://tyunfile.71360.com/UploadFile/chicheng123/637370808667558594/3020509.png"></div><p style="text-indent:25px">審計報告是注冊會計師對財務報表合法性和公允性發(fā)表審計意見的書面文書，因此，注冊會計師應當將已審計的財務報表附于審計報告之后，以便于財務報表使用者正確理解和使用審計報告，并防止被審計單位替換、更改已審計的財務報表。不同組織的審計部門都會有自己風格和模式的審計報告。審計部門選擇什么樣風格和模式的審計報告主要取決于管理高層或主要領導的閱讀習慣。審計報告的風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導的需求。審計報告出具時間問題式的審計報告盡可能地把篇幅用在審計發(fā)現(xiàn)問題的反映上，其他信息盡可能地一筆帶過。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="蘇寧審計報告,審計報告" src="https://tyunfile.71360.com/UploadFile/chicheng123/637370808590791016/4645514.png"></div><p style="text-indent:25px">常見的幾種審計報告：無保留意見（滿意型）審計范圍：“我們對***公司銷貨業(yè)務存在的內(nèi)部控制制度的充分性和有效性進行了檢查和評價，我們已采用了適當?shù)膶徲嫵绦蚝头椒?，我們審查的范圍包括銷貨業(yè)務及其相應的會計記錄?！?審計觀點：“經(jīng)過審查，我們認為，***分公司的銷貨業(yè)務已建立了充分有效的內(nèi)部控制制度。商品以準確的書目被及時地發(fā)運至正確的地點，而且，我們認為該事項也能以相應的會計記錄及時正確地予以反映。” 綜合性意見（既肯定又否定）審計觀點：“基于我們檢查的結果，我們認為，從整體上看，截止2017年12月31日結束的會計年度，***分公司存貨的管理控制情況良好。但是，較近的一項公司政策變化使得出現(xiàn)了存貨積壓。對于這個問題，我們在審計報告中已作出說明，并有待于進一步調(diào)查?！?保留意見（不滿意型）審計觀點：“我們認為，由于沒有有效的產(chǎn)品生產(chǎn)控制和質(zhì)量檢測控制而導致產(chǎn)品質(zhì)量不穩(wěn)定，是導致***分公司產(chǎn)品市場份額明顯降低50%的基本原因。為此對產(chǎn)品質(zhì)量標準應予以書面確定，在每個部門均需加強職業(yè)培訓，對關鍵的生產(chǎn)環(huán)節(jié)應加強監(jiān)控。” </p><p style="text-indent:25px">編制審計報告的附注是審計行業(yè)的痛點，數(shù)據(jù)的準確性、更新的及時性、復核的完整性、排版的美觀性等等困擾著審計行業(yè)的從業(yè)人員，況且這個工作沒有技術含量。審計機器人經(jīng)過創(chuàng)新性的開發(fā)，現(xiàn)在能夠?qū)崿F(xiàn)報告附注自動生成、自動排版編號，無需人工；附注美觀實用，可以打印后直接使用。同時，針對不同事務所和不同審計項目的要求，提供附注通用版和附注完整版兩個版本以及便捷的披露表編輯功能。因為審計機器人基于一個大數(shù)據(jù)云平臺，全平臺數(shù)據(jù)完全一致，同步更新，審計人員編輯披露表和調(diào)整分錄的內(nèi)容自動更新到審計報告的附注。審計人員在實施審計的任何一個時間點，都可以實現(xiàn)打印美觀實用審計報告和附注的要求。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="蘇寧審計報告,審計報告" src="https://tyunfile.71360.com/UploadFile/chicheng123/637370808581943360/8384210.png"></div><p style="text-indent:25px"> 即使是上市公司和國企，年報審計報告對企業(yè)自身也沒有直接的好處，年報審計本來就是為股東服務的。審計報告正文句“某某公司全體股東”（這報告就是給股東看的，和企業(yè)沒有直接關系）。當然，附加值還是有的，比如上市公司是集團公司，下面這么多實體，總有內(nèi)審和財務關注不到的地方，總部可以找重點要求事務所關注，還有內(nèi)控審計，可以發(fā)現(xiàn)一些內(nèi)控風險點（實務中還是流于形式的多），還有管理建議書，有的也可以讓管理層看看。但總的來說，年報審計都是給外人看的，企業(yè)自身并不需要這份審計報告，如果真有專業(yè)方面的需求，可以搞專項審計，但據(jù)我所知這方面需求不大，都是內(nèi)部審計的補充。注冊會計師應當根據(jù)由審計證據(jù)得出的結論，清楚表達對財務報表的意見。審計報告結論</p><p style="text-indent:25px">調(diào)研式這種模式的審計報告所反映的信息很全，包括被審計單位的、行業(yè)的、本單位系統(tǒng)內(nèi)的等等。蘇寧審計報告</p><p style="text-indent:25px">那么審計報告對大企業(yè)有沒有好處？現(xiàn)在事務所的年報業(yè)務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與經(jīng)營權有一定程度的分離。國企都知道，股權是國家的，代行股東權力，因為平時不參與經(jīng)營管理，需要有事務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。蘇寧審計報告</p></p><br /><p>文章來源地址: http://www.cdcfah.com/cp/2134298.html</p></div></div></div></div></div><div id="onp8acr" class="page-right twoColRt"><div id="jtq3bdf" class="box01 margin10 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