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clearfix"><section class="container clearfix tcPro"><section class="home-main container clearfix"><div id="4rs8oy2" class="twoCol"><div id="thjtnj4" class="page-proshow clearfix"><p class="current"> 當(dāng)前位置:<a href="http://www.cdcfah.com/">首頁(yè)?<a href="http://www.cdcfah.com/cp/">產(chǎn)品供應(yīng)</a>?<a href="http://www.cdcfah.com/cp/first-_jypx/">教育培訓(xùn)</a>?<a href="http://www.cdcfah.com/cp/second-jypx_glpx/">管理培訓(xùn)</a>?<a href="http://www.cdcfah.com/cp/third-glpx_cwgl/">財(cái)務(wù)管理</a>?搬遷審計(jì)報(bào)告鑄造輝煌深圳馳承財(cái)稅供應(yīng)</p><div id="az3jqh4" class="leftbox clearfix"><h1>搬遷審計(jì)報(bào)告鑄造輝煌深圳馳承財(cái)稅供應(yīng)</h1><div id="gop2qx4" class="proBig"><div id="l7a9ub4" 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="fovk8vc" 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="u7odrtn" 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>搬遷審計(jì)報(bào)告,審計(jì)報(bào)告</p><p><span>***更新：</span>2020-11-26 00:26:07</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="try3egp" 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="bvss78c" class="page-proshow02"><p class="title">詳細(xì)說(shuō)明</p><div id="mb2bi28" class="box"><p><p style="text-indent:25px">只有當(dāng)注冊(cè)會(huì)計(jì)師確信會(huì)計(jì)報(bào)表存在重大錯(cuò)報(bào)和歪曲，以至?xí)?jì)報(bào)表不符合國(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，未能從整體上公允反映被審計(jì)單位的財(cái)務(wù)狀況，搬遷審計(jì)報(bào)告、經(jīng)營(yíng)成果和現(xiàn)金流量，注冊(cè)會(huì)計(jì)師才出具否定意見(jiàn)的審計(jì)報(bào)告。注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)依據(jù)充分、適當(dāng)?shù)淖C據(jù)，搬遷審計(jì)報(bào)告，進(jìn)行恰當(dāng)?shù)穆殬I(yè)判斷，確信會(huì)計(jì)報(bào)表不具有合法性與公允性時(shí)，才能出具否定意見(jiàn)的審計(jì)報(bào)告。據(jù)文獻(xiàn)統(tǒng)計(jì)，注冊(cè)會(huì)計(jì)師很少出具否定意見(jiàn)的審計(jì)報(bào)告。只有當(dāng)審計(jì)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(dāng)?shù)膶徲?jì)證據(jù)，以至無(wú)法確定會(huì)計(jì)報(bào)表的合法性與公允性，注冊(cè)會(huì)計(jì)師才可出具無(wú)法表示意見(jiàn)的審計(jì)報(bào)告。無(wú)法表示意見(jiàn)不同于否定意見(jiàn)，它**適用于注冊(cè)會(huì)計(jì)師不能獲取充分、適當(dāng)?shù)膶徲?jì)證據(jù)的情形。如果注冊(cè)會(huì)計(jì)師發(fā)表否定意見(jiàn)，必須獲得充分、適當(dāng)?shù)膶徲?jì)證據(jù)。無(wú)論無(wú)法表示意見(jiàn)還是否定意見(jiàn)，搬遷審計(jì)報(bào)告，都只有在非常嚴(yán)重的情形下采用。注冊(cè)會(huì)計(jì)師一旦在審計(jì)報(bào)告上簽名并蓋章，就表明對(duì)其出具的審計(jì)報(bào)告負(fù)責(zé)。搬遷審計(jì)報(bào)告</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="搬遷審計(jì)報(bào)告,審計(jì)報(bào)告" src="https://tyunfile.71360.com/UploadFile/chicheng123/637370808667558594/3020509.png"></div><p style="text-indent:25px">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)的書面文書，因此，注冊(cè)會(huì)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(huì)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(méi)有好壞之分，也沒(méi)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。離仼審計(jì)報(bào)告凝練式的審計(jì)報(bào)告會(huì)努力把審計(jì)報(bào)告的各要素濃縮在審計(jì)報(bào)告上。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="搬遷審計(jì)報(bào)告,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)部門與各經(jīng)營(yíng)單位是“一家人”，共同的目標(biāo)都是為了企業(yè)的經(jīng)營(yíng)利益。但有時(shí)我們的審計(jì)報(bào)告中偶爾會(huì)出現(xiàn)一些排他化詞匯，這不*讓我們的審計(jì)客戶難以接受，也讓集團(tuán)領(lǐng)導(dǎo)覺(jué)得審計(jì)部門怎會(huì)如此“排他”。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(duì)雙方才更有利。常見(jiàn)的排他化詞匯有“對(duì)方”、“被審計(jì)單位”、“被審計(jì)人員”、“檢查對(duì)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(duì)審計(jì)產(chǎn)生不滿。</p><p style="text-indent:25px">曾經(jīng)做過(guò)一個(gè)《內(nèi)審是干什么的》的問(wèn)卷調(diào)查，其中不少人勾選的答案是“找茬使者”。在審計(jì)客戶眼中，內(nèi)審就是批判他們行為的職業(yè)。從事內(nèi)審的同行應(yīng)該都不會(huì)認(rèn)同此種觀點(diǎn)，但有時(shí)卻不經(jīng)意的在審計(jì)報(bào)告中犯下了這種錯(cuò)誤，闡述觀點(diǎn)時(shí)寫出來(lái)對(duì)審計(jì)客戶或業(yè)務(wù)人員批評(píng)性的詞匯。這樣既容易讓審計(jì)與審計(jì)客戶雙方陷入對(duì)抗窘境，也不利于審計(jì)報(bào)告的溝通工作。常見(jiàn)的批評(píng)性詞匯有：“不應(yīng)出現(xiàn)……的情況”、“由于……人的原因，導(dǎo)致……”、“因……的管理失敗”等。也并非是審計(jì)報(bào)告中完全不能出現(xiàn)批評(píng)性詞匯，審計(jì)客戶對(duì)抗審計(jì)、不配合審計(jì)的行為可予以恰當(dāng)披露，是確保審計(jì)威脅性的一種正確途徑。調(diào)研式和中和式的審計(jì)報(bào)告占比7%。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="搬遷審計(jì)報(bào)告,審計(jì)報(bào)告" src="https://tyunfile.71360.com/UploadFile/chicheng123/637370808547646485/280351.png"></div><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)行多方面盤點(diǎn)，將盤點(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)于盤點(diǎn)結(jié)果一般不需要進(jìn)行調(diào)節(jié)。對(duì)于盤點(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售處理但客戶單位尚未提貨的情況，對(duì)盤盈盤虧情況查明原因后由審計(jì)部門進(jìn)行會(huì)計(jì)處理。注冊(cè)會(huì)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。離仼審計(jì)報(bào)告</p><p style="text-indent:25px">詳盡式的審計(jì)報(bào)告會(huì)盡可能地把審計(jì)成果或?qū)徲?jì)發(fā)現(xiàn)反映在審計(jì)報(bào)告上。搬遷審計(jì)報(bào)告</p><p style="text-indent:25px">無(wú)保留意見(jiàn)的審計(jì)報(bào)告是較普通的審計(jì)報(bào)告。據(jù)國(guó)外文獻(xiàn)統(tǒng)計(jì)，注冊(cè)會(huì)計(jì)師出具的審計(jì)報(bào)告90%以上都是無(wú)保留意見(jiàn)的審計(jì)報(bào)告，我國(guó)的比例可能低一些，主要與企業(yè)的質(zhì)量有關(guān)。如果注冊(cè)會(huì)計(jì)師認(rèn)為會(huì)計(jì)報(bào)表符合合法性與公允性，沒(méi)有在審計(jì)過(guò)程中受到限制，且不存在應(yīng)當(dāng)調(diào)整或披露而被審計(jì)單位未予調(diào)整或披露的重要事項(xiàng)時(shí)，應(yīng)當(dāng)出具無(wú)保留意見(jiàn)的審計(jì)報(bào)告；在決定出具無(wú)保留意見(jiàn)的審計(jì)報(bào)告時(shí)，如果認(rèn)為審計(jì)報(bào)告不必附加任何說(shuō)明段、強(qiáng)調(diào)事項(xiàng)段或修正性用語(yǔ)，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)出具標(biāo)準(zhǔn)無(wú)保留意見(jiàn)的審計(jì)報(bào)告，即標(biāo)準(zhǔn)審計(jì)報(bào)告。搬遷審計(jì)報(bào)告</p></p><br /><p>文章來(lái)源地址: http://www.cdcfah.com/cp/2141460.html</p></div></div></div></div></div><div id="atfxwaj" class="page-right twoColRt"><div id="nczw3kb" class="box01 margin10 clearfix"><h3><a href="http://www.cdcfah.com/cp/">猜你喜歡</a></h3><div id="jyvxwxb" class="recomPic likePro"><a 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