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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="rasrof8" 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="fo7szwy" 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>鹽田區(qū)審計(jì)報(bào)告費(fèi)用,審計(jì)報(bào)告</p><p><span>***更新：</span>2021-01-25 06:11:46</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="zt8l3ho" 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="3hz2782" class="page-proshow02"><p class="title">詳細(xì)說(shuō)明</p><div id="3zgvm39" class="box"><p><p style="text-indent:25px"> 強(qiáng)調(diào)性詞匯通常是指我們?cè)诿枋瞿硞€(gè)事物時(shí)，為了強(qiáng)調(diào)它的特征而用到的副詞。有時(shí)候，審計(jì)人員會(huì)不經(jīng)意的在審計(jì)報(bào)告中使用一些強(qiáng)調(diào)性的詞匯。這些詞匯看似是審計(jì)人員對(duì)問(wèn)題的一種程度表現(xiàn)，實(shí)際上這些強(qiáng)調(diào)性詞匯用的太多反而形成了另一類的“模糊”，我們稱之為“為強(qiáng)調(diào)而強(qiáng)調(diào)”。在對(duì)某個(gè)問(wèn)題定性時(shí)，常見(jiàn)的強(qiáng)調(diào)性詞匯有： “明顯提升”、“極其”，鹽田區(qū)審計(jì)報(bào)告費(fèi)用、“非常”，鹽田區(qū)審計(jì)報(bào)告費(fèi)用、“不到位”、“迫切需要”、“嚴(yán)重后果”…… 出現(xiàn)這些詞匯的主要原因是審計(jì)人員想對(duì)某個(gè)問(wèn)題做定性，并強(qiáng)調(diào)這個(gè)問(wèn)題的嚴(yán)重性或急迫性。有如下兩種方法可預(yù)防上述情況： 1. 能用數(shù)字定性的，則不用強(qiáng)調(diào)性詞匯。作為管理層他們看到這些數(shù)字后，一般能知道問(wèn)題的嚴(yán)重性，如確實(shí)需要解釋的，可外加一個(gè)標(biāo)準(zhǔn)數(shù)字作為對(duì)比。 2. 不能使用數(shù)字定性的，可改用一些溫和或更能被接受的詞匯。比如“亟待改進(jìn)”變成“存在提升空間”，“管理極不到位”改成“管理仍需提升”，鹽田區(qū)審計(jì)報(bào)告費(fèi)用，“問(wèn)題非常嚴(yán)重”改成“提請(qǐng)管理層關(guān)注”等。當(dāng)然，也并非是所有的強(qiáng)調(diào)性詞匯不能使用，在特殊情形下為了表明某個(gè)問(wèn)題的嚴(yán)重程度，比如用到了“存在……的重大風(fēng)險(xiǎn)”等，是可以根據(jù)具體情況寫(xiě)入審計(jì)報(bào)告的。寫(xiě)審計(jì)報(bào)告時(shí)，其中只會(huì)出現(xiàn)重要的、篇幅不大的結(jié)論性表格數(shù)據(jù)。鹽田區(qū)審計(jì)報(bào)告費(fèi)用</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="鹽田區(qū)審計(jì)報(bào)告費(fèi)用,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)部門應(yīng)對(duì)每一筆預(yù)付、應(yīng)收款項(xiàng)發(fā)生的內(nèi)容、余額、賬齡等進(jìn)行逐一審計(jì)確認(rèn)。對(duì)于賬齡在兩年以上，并且已過(guò)訴訟時(shí)效的應(yīng)收款項(xiàng)，應(yīng)結(jié)合管理人清收貨款的情況，對(duì)其中確已無(wú)法收回的，可由清算組出具說(shuō)明后予以沖銷；對(duì)于賬齡在兩年以內(nèi)的應(yīng)收款項(xiàng)，可采用檢查、函證或是替代程序，并結(jié)合管理人清收貨款的情況予以確認(rèn)。在核查預(yù)付、應(yīng)收款項(xiàng)時(shí)，應(yīng)特別關(guān)注在法院受理對(duì)該企業(yè)的破產(chǎn)申請(qǐng)前一年內(nèi)，是否存在放棄債權(quán)的行為，并提請(qǐng)審計(jì)部門注意。必要時(shí)，在審計(jì)報(bào)告中予以披露。由于破產(chǎn)企業(yè)一般都要進(jìn)行審計(jì)與評(píng)估，有時(shí)還涉及到資產(chǎn)拍賣，為了避免相同程序的重復(fù)執(zhí)行，管理人應(yīng)與注冊(cè)會(huì)計(jì)師、資產(chǎn)評(píng)估師、拍賣師一起對(duì)存貨、固定資產(chǎn)執(zhí)行盤點(diǎn)程序。東莞審計(jì)報(bào)告咨詢電話審計(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(shū)面文書(shū)。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="鹽田區(qū)審計(jì)報(bào)告費(fèi)用,審計(jì)報(bào)告" src="https://tyunfile.71360.com/UploadFile/chicheng123/637370808635498047/5267066.png"></div><p style="text-indent:25px">審計(jì)報(bào)告概述: 1.審計(jì)報(bào)告的含義審計(jì)報(bào)告是指注冊(cè)會(huì)計(jì)師根據(jù)審計(jì)準(zhǔn)則的規(guī)定，在執(zhí)行審計(jì)工作的基礎(chǔ)上，對(duì)財(cái)務(wù)報(bào)表是否在所有重大方面按照財(cái)務(wù)報(bào)告編制基礎(chǔ)編制并實(shí)現(xiàn)公允反映發(fā)表審計(jì)意見(jiàn)的書(shū)面文件。 2.審計(jì)報(bào)告的特征和要求（1）審計(jì)報(bào)告是注冊(cè)會(huì)計(jì)師在完成審計(jì)工作后向委托人提交的之后產(chǎn)品；（2）注冊(cè)會(huì)計(jì)師通過(guò)對(duì)財(cái)務(wù)報(bào)表發(fā)表意見(jiàn)履行業(yè)務(wù)約定書(shū)約定的責(zé)任；（3）注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)以書(shū)面形式出具審計(jì)報(bào)告；（4）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。</p><p style="text-indent:25px">由于現(xiàn)行審計(jì)報(bào)告雖然具有格式統(tǒng)一、要素一致、內(nèi)容簡(jiǎn)潔、意見(jiàn)明確等優(yōu)點(diǎn)，但也存在著信息含量和決策相關(guān)性不高的缺陷，與財(cái)務(wù)報(bào)表使用者的期望存在一定差距。2008年全球金融危機(jī)發(fā)生后，國(guó)際上對(duì)提高審計(jì)質(zhì)量、提升審計(jì)報(bào)告信息含量的呼聲日趨強(qiáng)烈。2015年，國(guó)際審計(jì)與鑒證準(zhǔn)則理事會(huì)（IAASB）修訂發(fā)布了新的國(guó)際審計(jì)報(bào)告準(zhǔn)則，在改進(jìn)審計(jì)報(bào)告模式、增加審計(jì)報(bào)告要素、豐富審計(jì)報(bào)告內(nèi)容等方面作出了重大改進(jìn)。為順應(yīng)市場(chǎng)各方的需求，體現(xiàn)審計(jì)準(zhǔn)則持續(xù)趨同要求，中國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)借鑒國(guó)際審計(jì)報(bào)告**的成果，結(jié)合我國(guó)實(shí)際情況，對(duì)審計(jì)報(bào)告準(zhǔn)則進(jìn)行了修訂。審計(jì)報(bào)告無(wú)論從形式上還是內(nèi)容上都可以進(jìn)一步地優(yōu)化。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="鹽田區(qū)審計(jì)報(bào)告費(fèi)用,審計(jì)報(bào)告" src="https://tyunfile.71360.com/UploadFile/chicheng123/637370808547646485/280351.png"></div><p style="text-indent:25px">有的審計(jì)報(bào)告在每寫(xiě)完一條審計(jì)發(fā)現(xiàn)后，接著在下方寫(xiě)一條審計(jì)建議。本人也接觸過(guò)這樣寫(xiě)審計(jì)建議的方式，但總感覺(jué)有些不妥，在遇到如下問(wèn)題時(shí)，導(dǎo)致審計(jì)建議不知如何寫(xiě)。（1）臨近的幾個(gè)審計(jì)發(fā)現(xiàn)都對(duì)應(yīng)同一條審計(jì)建議即可，那么到底是按既定的報(bào)告格式都寫(xiě)同一條建議呢？還是不按格式只寫(xiě)一條建議？這讓人很難抉擇。（2）有些問(wèn)題壓根就不好寫(xiě)審計(jì)建議，或者不能寫(xiě)審計(jì)建議，怎么辦？除了上述“一審計(jì)發(fā)現(xiàn)對(duì)應(yīng)一建議”外，有的企業(yè)甚至不寫(xiě)審計(jì)建議，他們擔(dān)心的是“審計(jì)人員提出的建議不恰當(dāng)，反而會(huì)給審計(jì)留下風(fēng)險(xiǎn)”。而我想說(shuō)的是：把問(wèn)題找到了，解決了，再向老板報(bào)告，遠(yuǎn)比把問(wèn)題交給老板要好，這是價(jià)值觀上的理解。作為老板，我想他應(yīng)該更看重后者，因?yàn)槿魏稳硕疾幌胱觥盁o(wú)解之題”。因此，我的審計(jì)報(bào)告通常采用“三段式”來(lái)呈現(xiàn)問(wèn)題和建議，即段是審計(jì)結(jié)論，第二段是審計(jì)發(fā)現(xiàn)，第三段是審計(jì)建議，這或許比上述兩種情形更恰當(dāng)。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。東莞審計(jì)報(bào)告咨詢電話</p><p style="text-indent:25px">審計(jì)部門應(yīng)對(duì)每一筆預(yù)付、應(yīng)收款項(xiàng)發(fā)生的內(nèi)容、余額、賬齡等進(jìn)行逐一審計(jì)確認(rèn)。鹽田區(qū)審計(jì)報(bào)告費(fèi)用</p><p style="text-indent:25px">驗(yàn)資報(bào)告的作用還是非常大的，不過(guò)，公司驗(yàn)資審計(jì)并不能地保證資本沒(méi)有任何的問(wèn)題，因?yàn)轵?yàn)資固有的局限性難以避免，再就是注冊(cè)會(huì)計(jì)師畢竟也只是第三方機(jī)構(gòu)，所以在職權(quán)方面也會(huì)受到限制。再就是如果出資者和被審驗(yàn)單位一定要惡意***的話，這個(gè)時(shí)候?qū)徲?jì)人員就很難查出問(wèn)題，再就是有關(guān)機(jī)構(gòu)和企業(yè)一起***，那么，他們所提供的虛假資料往往是注冊(cè)會(huì)計(jì)師不能識(shí)別的。公司驗(yàn)資審計(jì)的時(shí)候如果遇到虛假證明材料等情況，往往就難以保證企業(yè)驗(yàn)資審計(jì)的真實(shí)性，注冊(cè)會(huì)計(jì)師只能本著職業(yè)謹(jǐn)慎的態(tài)度來(lái)執(zhí)行驗(yàn)資這項(xiàng)業(yè)務(wù)的操作，所以之后的結(jié)果只是客觀針對(duì)驗(yàn)收材料做出來(lái)的一個(gè)基本判斷，所以也可能會(huì)得出不適當(dāng)?shù)膶忩?yàn)結(jié)論。不過(guò)，總體來(lái)說(shuō)，公司驗(yàn)資審計(jì)還是具有很強(qiáng)的時(shí)效性的，對(duì)于企業(yè)償債能力的影響也是比較大的。鹽田區(qū)審計(jì)報(bào)告費(fèi)用</p></p><br /><p>文章來(lái)源地址: http://www.cdcfah.com/cp/3000989.html</p></div></div></div></div></div><div id="iwdfhlc" class="page-right twoColRt"><div id="hqx7x7q" class="box01 margin10 clearfix"><h3><a href="http://www.cdcfah.com/cp/">猜你喜歡</a></h3><div id="jyfn7kg" class="recomPic likePro"><a 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