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class="bigimg"><div><p class="pic"><img src="https://tyunfile.71360.com/UploadFile/chicheng123/637370808579414063/9004564.png" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div><div id="nsuwqh8" class="smallimg"><div><p class="pic"><img src="https://tyunfile.71360.com/UploadFile/chicheng123/637370808579414063/9004564.png" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div></div><div id="bfmtvhj" class="content"><p><span>需求數量：</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>產品關鍵詞：</span>無保留意見的審計報告,審計報告</p><p><span>***更新：</span>2021-01-22 05:14:48</p><p><span id="click" >瀏覽次數：0次</span></p><a rel="nofollow" class="button">聯系我們</a></div></div><div id="hvcuwdf" 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="x2cj8fm" class="page-proshow02"><p class="title">詳細說明</p><div id="gk8um8l" 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)賦予的權限范圍，將一些不恰當的詞匯寫入審計報告中，給審計埋下了不可預知的風險。審計人員應當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性的建議，尤其是當該事項涉及到人事的變動，無保留意見的審計報告、薪酬的調整時，無保留意見的審計報告，這是一個雷區(qū)，不得越池而入。例如在某專項審計中，審計發(fā)現某員工存在侵占公司資產行為，在審計報告中，如若將審計建議寫為“建議收回**侵占的金額，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，無保留意見的審計報告，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。審計報告對審計主體來講，是能發(fā)揮主觀能動性的載體和產品，是反映一定時期，審計客體人的行為的一面鏡子。無保留意見的審計報告</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="無保留意見的審計報告,審計報告" src="https://tyunfile.71360.com/UploadFile/chicheng123/637370808579414063/9004564.png"></div><p style="text-indent:25px">有時候，由于思維定式和長期的習慣，我們覺得審計報告就應該“長”成那種樣子，但隨著管理需求的變化和審計業(yè)務的發(fā)展，審計報告無論從形式上還是內容上都可以進一步地優(yōu)化。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出來。本審計小組按照某某集團管理干部辭職、離職、離崗審計規(guī)定的責任要求，對珠海市某電子工業(yè)有限公司、珠海市某電器有限公司和珠海市某貿易有限公司三家某某集團子公司財務副總張某某在20**年*月*日至20**年*月*日共*個月期間的財務活動進行離任審計。本次審計主要采取先由財務內部工作人員自行多方面清查并形成自查報告，審計主審人員根據自查報告的重點、難點、疑點內容在審計項目負責人的協助和指導下予以復查，以形成此報告。無保留意見的審計報告現行稅法要求的是三自納稅，即自行計算、自行申報、自行繳納，并沒有要求申報需要審計報告。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="無保留意見的審計報告,審計報告" src="https://tyunfile.71360.com/UploadFile/chicheng123/637370808590791016/4645514.png"></div><p style="text-indent:25px">會計核算體系應予以調整，新機電產品及其電子材料成本價格由計劃成本核算改為定額成本核算，成本費用的明細歸集與控制由會計核算系統(tǒng)內，轉向體外由財務室承接；要對會計核算職能***，同時增強財務管理職能。繼續(xù)規(guī)范和完善財務日常工作程序和各項內控制度，如職員借款及核銷規(guī)定、對帳程序管理規(guī)定、采購付款程序及品質扣款處理規(guī)定、實物資產監(jiān)管與利用規(guī)定、代理商信用額度管理規(guī)定、采購及銷售價格財務執(zhí)行管理規(guī)定、單據文件簽字職責分配與責任管理規(guī)定等。嚴格執(zhí)行財務收支的相關程序和規(guī)定。要積極與債權債務人或各部門相關職責人員及時協調處理，盡量減少公司不應有的損失。在處理問題時，結合實際情況做適當的靈活處理，但應控制在基本原則范圍之內。</p><p style="text-indent:25px">對財務內部組織進行人力資源整合，將現有的財務部成立兩個職能不同的科室即會計室和財務室，會計室專職經營核算報告工作及對國家機關、上市母公司報告和外部審計；財務室專職資金管理、實物資產的周轉和利用、債權債務處理、各子公司資產整合、項目可行性的參與與預測、成本費用的控制、年度資產負債及利潤的預算編制等。職能科室分開后，會計室崗位分配5人（設會計經理一人），財務室崗位分配4人（設財務經理一人），另公司設財務副總一名統(tǒng)一領導會計室和財務室。因此，將現有的12人縮減到10人即可。貨幣資金的規(guī)劃與控制是公司財務管理的重點，在我公司資金不充裕的條件更是如此。不僅要進行周規(guī)劃、月規(guī)劃，也要進行年度計劃和預算。在經營活動中要盡量增加對債權人的信用，減少債務人對我公司的信用。在資金的支付計劃中，財務副總應有相當的決定權。因此，建議制定貨幣資金收支審批程序制度，以保障資金有序循環(huán)。審計人員不應將生活中常用到的口語化詞匯寫入審計報告。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="無保留意見的審計報告,審計報告" src="https://tyunfile.71360.com/UploadFile/chicheng123/637370808667558594/3020509.png"></div><p style="text-indent:25px">相對于模糊性詞匯，性詞匯的殺傷力也是很強的。審計報告中如出現性詞匯同樣會對審計報告的客觀性、公信力產生負面影響，有時甚至能毀掉一份審計報告。不僅如此，這些性詞匯還會讓審計客戶借機反駁其它問題的準確性，而拒絕確認審計發(fā)現，讓審計溝通無法進行等不利后果。常見的化詞匯主要有三類，分別是： 1. 描述問題的涉及范圍，如“所有”、“全部”、“都是”等； 2. 描述問題的產生因素，如“從來如此”、“一直”、“從來不”、“總是”、“無不如此”、“從未”等。 3. 描述問題的發(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”等撰寫審計報告時，做到不偏不倚的陳述事實，不將個人感覺帶入報告，方能杜絕化詞匯的出現。凝練式的審計報告會努力把審計報告的各要素濃縮在審計報告上。無保留意見的審計報告</p><p style="text-indent:25px">審計報告的閱讀者們并非都具備每個行業(yè)的知識底蘊。無保留意見的審計報告</p><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，我們已采用了適當的審計程序和方法，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，由于沒有有效的產品生產控制和質量檢測控制而導致產品質量不穩(wěn)定，是導致***分公司產品市場份額明顯降低50%的基本原因。為此對產品質量標準應予以書面確定，在每個部門均需加強職業(yè)培訓，對關鍵的生產環(huán)節(jié)應加強監(jiān)控?！?無保留意見的審計報告</p></p><br /><p>文章來源地址: http://www.cdcfah.com/cp/2955688.html</p></div></div></div></div></div><div id="d78ph88" class="page-right twoColRt"><div id="lzroqsz" class="box01 margin10 clearfix"><h3><a href="http://www.cdcfah.com/cp/">猜你喜歡</a></h3><div id="odfmeg8" 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" 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