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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(guān)鍵詞：</span>注會審計報告,審計報告</p><p><span>***更新：</span>2020-12-07 02:17:20</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="c3dprts" 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(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="2cj7yxo" class="page-proshow02"><p class="title">詳細(xì)說明</p><div id="zoqszg3" class="box"><p><p style="text-indent:25px">在實際工作中，我們偶發(fā)會有一些審計人員超越法律法規(guī)和企業(yè)賦予的權(quán)限范圍，將一些不恰當(dāng)?shù)脑~匯寫入審計報告中，給審計埋下了不可預(yù)知的風(fēng)險。審計人員應(yīng)當(dāng)站在管理者的角度去思考問題，但這并不意味著審計人員可以提出越權(quán)性的建議，尤其是當(dāng)該事項涉及到人事的變動，注會審計報告、薪酬的調(diào)整時，這是一個雷區(qū)，不得越池而入，注會審計報告。例如在某專項審計中，審計發(fā)現(xiàn)某員工存在侵占公司資產(chǎn)行為，在審計報告中，如若將審計建議寫為“建議收回**侵占的金額，注會審計報告，并辭退小劉”，即便高級管理層的原意也是如此，或許會讓他們心生不悅，他們可能在想的是“審計怎么在代替我做決定”。上述那句話改成“建議收回**侵占的金額，并按公司相關(guān)制度對其進行處罰”，這樣便可較好的表明審計對問題的處理態(tài)度。寫審計報告時，其中只會出現(xiàn)重要的、篇幅不大的結(jié)論性表格數(shù)據(jù)。注會審計報告</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="注會審計報告,審計報告" src="https://tyunfile.71360.com/UploadFile/chicheng123/637370808590791016/4645514.png"></div><p style="text-indent:25px">由于現(xiàn)行審計報告雖然具有格式統(tǒng)一、要素一致、內(nèi)容簡潔、意見明確等優(yōu)點，但也存在著信息含量和決策相關(guān)性不高的缺陷，與財務(wù)報表使用者的期望存在一定差距。2008年全球金融危機發(fā)生后，國際上對提高審計質(zhì)量、提升審計報告信息含量的呼聲日趨強烈。2015年，國際審計與鑒證準(zhǔn)則理事會（IAASB）修訂發(fā)布了新的國際審計報告準(zhǔn)則，在改進審計報告模式、增加審計報告要素、豐富審計報告內(nèi)容等方面作出了重大改進。為順應(yīng)市場各方的需求，體現(xiàn)審計準(zhǔn)則持續(xù)趨同要求，中國注冊會計師協(xié)會借鑒國際審計報告**的成果，結(jié)合我國實際情況，對審計報告準(zhǔn)則進行了修訂。內(nèi)審審計報告審計報告無論從形式上還是內(nèi)容上都可以進一步地優(yōu)化。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="注會審計報告,審計報告" src="https://tyunfile.71360.com/UploadFile/chicheng123/637370808575830078/3261623.png"></div><p style="text-indent:25px">對于存貨，可先將財務(wù)的數(shù)量金額賬與倉庫的數(shù)量賬進行核對，對不相符的查明原因并進行調(diào)整后，再對存貨進行多方面盤點，將盤點結(jié)果與經(jīng)調(diào)整后的財務(wù)賬進行核對。由于企業(yè)已進入破產(chǎn)程序，正常的生產(chǎn)經(jīng)營活動已經(jīng)停止，故對于盤點結(jié)果一般不需要進行調(diào)節(jié)。對于盤點數(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。對于盤點數(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，對盤盈盤虧情況查明原因后由審計部門進行會計處理。</p><p style="text-indent:25px"> 聞道有先后，術(shù)業(yè)有專攻”，審計報告的閱讀者們并非都具備每個行業(yè)的知識底蘊。如果在審計報告中多次出現(xiàn)專業(yè)術(shù)語，則可能會讓讀者看不懂，失去了持續(xù)閱讀的欲望、因此無法很好的傳遞審計報告所需要傳遞的信息。例如在審計報告中這樣寫道：“通過對財務(wù)管理流程穿行測試后，發(fā)現(xiàn)交易控制上存在舞弊漏洞”。這句話中的“穿行測試”以及“交易控制”對未接觸過審計或財務(wù)的人員來說仿佛建立了一堵“墻”，堵在了審計人員與讀者之間。審計報告中常見的專業(yè)性詞匯有很多，比如財務(wù)專業(yè)術(shù)語、審計專業(yè)術(shù)語、工程專業(yè)術(shù)語等。如“交易控制”、“分層抽樣方法”、“穿行測試”或者“德爾菲法”等。要想做到少出現(xiàn)專業(yè)術(shù)語，除了自己帶著目的多檢查幾遍外，還可以將審計報告交給其他審計同事幫忙復(fù)檢。內(nèi)部審計報告**在滿足利益相關(guān)者需求時才有說服力。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="注會審計報告,審計報告" src="https://tyunfile.71360.com/UploadFile/chicheng123/637370808543740235/6725928.png"></div><p style="text-indent:25px">在此期間，財務(wù)部對內(nèi)部組織結(jié)構(gòu)及職責(zé)分工多次進行了反復(fù)調(diào)整，在業(yè)務(wù)相同的情況下，財務(wù)人員由原來的9人增加到現(xiàn)階段的12人。目前的財務(wù)組織和職責(zé)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(fù)變化，造成會計核算和對帳滯后，經(jīng)常出現(xiàn)總帳與明細(xì)帳不一致的情況。外部對帳因財務(wù)與采購兩部門職責(zé)分工不明，不能很好履行對帳職責(zé)，給資金支付的安全造成不少的隱患，目前財務(wù)部對會計核算和對帳投入很大的精力，以改善財務(wù)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(wù)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(wù)副總一經(jīng)簽字，無須分配資金，直接付款。對代理商的信用額度也大幅增加，現(xiàn)階段公司已進入營銷旺季，有限的資金不能及時收回。審計報告中如出現(xiàn)肯定性詞匯同樣會對審計報告的客觀性、公信力產(chǎn)生負(fù)面影，有時甚至能毀掉一份審計報告。績效審計報告</p><p style="text-indent:25px">編寫審計報告時審計人員要對審計調(diào)查所取得的大量資料進行一番去粗取精。注會審計報告</p><p style="text-indent:25px">較好的內(nèi)部審計報告是用更平實的詞語來表達更繁雜的觀點，而不是用更繁雜的詞語表達更平實的觀點。當(dāng)我們使用清晰、直接和熟悉的語言時，我們的文章較有說服力。這并不意味著讓我們的報告變得“膚淺”;平實的語言意味著清晰有效的溝通——與法律術(shù)語相反。正如我在之前的一篇博文《內(nèi)部審計報告中不該說的十件事》中提到的。如果這十件事聽起來讓你印象深刻，意味著你的報告可能需要重寫。令人信服的證據(jù)表明，通俗易懂的語言更容易在更短的時間內(nèi)被人閱讀、理解和關(guān)注。1989年，美國海軍對軍官進行了一項調(diào)查，他們閱讀的商務(wù)備忘錄要么是簡明平實，要么是官僚作風(fēng)。注會審計報告</p><p style="text-indent:25px">深圳馳承財稅有限公司發(fā)展規(guī)模團隊不斷壯大，現(xiàn)有一支專業(yè)技術(shù)團隊，各種專業(yè)設(shè)備齊全。馳承財稅是深圳馳承財稅有限公司的主營品牌，是專業(yè)的馳承財稅主要辦理各類深圳公司、前海公司、股份公司、集團公司、外資公司、增資、變更、注銷；各類公司的收購與轉(zhuǎn)讓；疑難股權(quán)變更；代理記賬報稅服務(wù)，財務(wù)稅務(wù)咨詢，增值稅發(fā)票申請、出口退稅，財務(wù)外包、財務(wù)托管服務(wù)；協(xié)助減免稅務(wù)罰款；辦理疑難限制性批文；工商年檢；一般納稅人認(rèn)定；解決工商稅務(wù)疑難雜癥等業(yè)務(wù)。?公司，擁有自己**的技術(shù)體系。我公司擁有強大的技術(shù)實力，多年來一直專注于馳承財稅主要辦理各類深圳公司、前海公司、股份公司、集團公司、外資公司、增資、變更、注銷；各類公司的收購與轉(zhuǎn)讓；疑難股權(quán)變更；代理記賬報稅服務(wù)，財務(wù)稅務(wù)咨詢，增值稅發(fā)票申請、出口退稅，財務(wù)外包、財務(wù)托管服務(wù)；協(xié)助減免稅務(wù)罰款；辦理疑難限制性批文；工商年檢；一般納稅人認(rèn)定；解決工商稅務(wù)疑難雜癥等業(yè)務(wù)。?的發(fā)展和創(chuàng)新，打造高指標(biāo)產(chǎn)品和服務(wù)。深圳馳承財稅有限公司主營業(yè)務(wù)涵蓋代理記賬、注冊、注銷，**、商標(biāo)，辦理營業(yè)執(zhí)照，知識產(chǎn)權(quán)，堅持“質(zhì)量保證、良好服務(wù)、顧客滿意”的質(zhì)量方針，贏得廣大客戶的支持和信賴。</p></p><br /><p>文章來源地址: http://www.cdcfah.com/cp/2295996.html</p></div></div></div></div></div><div id="hg2bvmt" class="page-right twoColRt"><div id="8lxp2z2" class="box01 margin10 clearfix"><h3><a 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