福田區(qū)審計(jì)報(bào)告服務(wù) 來電咨詢深圳馳承財(cái)稅供應(yīng)-b2b網(wǎng)站_b2b電子商務(wù)平臺(tái)【買產(chǎn)品】-上?？谄蚴称酚邢薰?/title><meta name="description" content="審計(jì)報(bào)告是注冊(cè)會(huì)計(jì)師根據(jù)**審計(jì)準(zhǔn)則的要求，在實(shí)施了必要的審計(jì)程序后出具的，用于對(duì)被審計(jì)單位年度會(huì)計(jì)報(bào)表發(fā)表審計(jì)意見的書面文件?，F(xiàn)行稅法要求的是三自納稅，即自行計(jì)算、自行申報(bào)、自行繳納，并沒有要求申報(bào)需要審計(jì)報(bào)告。什么情況下所得稅匯算清繳需"><meta name="keywords" content="福田區(qū)審計(jì)報(bào)告服務(wù),審計(jì)報(bào)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"> 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#f30;"></span></p><p><span>產(chǎn)品關(guān)鍵詞：</span>福田區(qū)審計(jì)報(bào)告服務(wù),審計(jì)報(bào)告</p><p><span>***更新：</span>2021-01-28 00:23:02</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="8wpabdz" 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="bwizabx" class="page-proshow02"><p class="title">詳細(xì)說明</p><div id="5iekgxt" class="box"><p><p style="text-indent:25px"> 審計(jì)報(bào)告是注冊(cè)會(huì)計(jì)師根據(jù)**審計(jì)準(zhǔn)則的要求，在實(shí)施了必要的審計(jì)程序后出具的，用于對(duì)被審計(jì)單位年度會(huì)計(jì)報(bào)表發(fā)表審計(jì)意見的書面文件?，F(xiàn)行稅法要求的是三自納稅，即自行計(jì)算、自行申報(bào)、自行繳納，并沒有要求申報(bào)需要審計(jì)報(bào)告。什么情況下所得稅匯算清繳需要審計(jì)報(bào)告? 1、企業(yè)資產(chǎn)損失，福田區(qū)審計(jì)報(bào)告服務(wù)。 2、房地產(chǎn)開發(fā)企業(yè)年度納稅申報(bào)?！?3，福田區(qū)審計(jì)報(bào)告服務(wù)、當(dāng)年虧損超過10萬元(含)的納稅人，附送年度虧損額的鑒證報(bào)告，福田區(qū)審計(jì)報(bào)告服務(wù)。　 4、當(dāng)年彌補(bǔ)虧損的納稅人，附送所彌補(bǔ)虧損年度虧損額的鑒證報(bào)告，以前年度已就虧損額附送過鑒證報(bào)告的不再重復(fù)附送?！　?5、本年度實(shí)現(xiàn)銷售(營(yíng)業(yè))收入在3000萬元(含)以上的納稅人，附送當(dāng)年所得稅匯算清繳的鑒證報(bào)告。詳盡式的審計(jì)報(bào)告讓報(bào)告閱讀者看到更多的審計(jì)成果。福田區(qū)審計(jì)報(bào)告服務(wù)</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="福田區(qū)審計(jì)報(bào)告服務(wù),審計(jì)報(bào)告" src="https://tyunfile.71360.com/UploadFile/chicheng123/637370808579414063/9004564.png"></div><p style="text-indent:25px">先寫數(shù)據(jù)，后寫文字。用數(shù)據(jù)說話，是審計(jì)人需要堅(jiān)持的原則之一。在撰寫審計(jì)報(bào)告時(shí)，我們一貫要求自己及團(tuán)隊(duì)要“先數(shù)據(jù)、后文字，多數(shù)據(jù)、少文字”，這既能使審計(jì)報(bào)告更具說服力，還能減少因文字描述過多而造成可能存在主觀判斷的影響。得數(shù)據(jù)者，得天下。除了上述的這一原則外，我們認(rèn)為還有兩點(diǎn)是需要各位關(guān)注的。點(diǎn)，如何讓數(shù)據(jù)“可”說話？不做流水賬式的數(shù)據(jù)呈現(xiàn)；數(shù)據(jù)多用對(duì)比呈現(xiàn)；重點(diǎn)突出影響金額、影響數(shù)量以及占比數(shù)據(jù)。第二點(diǎn)，如何讓數(shù)據(jù)“巧”說話？能用表格呈現(xiàn)的，則不用文字描述；能用圖形呈現(xiàn)的，則不用表格呈現(xiàn)；能一張圖表中呈現(xiàn)對(duì)比的，則不用在多張圖表中呈現(xiàn)。福田區(qū)審計(jì)報(bào)告服務(wù)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="福田區(qū)審計(jì)報(bào)告服務(wù),審計(jì)報(bào)告" src="https://tyunfile.71360.com/UploadFile/chicheng123/637370808667558594/3020509.png"></div><p style="text-indent:25px">常見的幾種審計(jì)報(bào)告：無保留意見（滿意型）審計(jì)范圍：“我們對(duì)***公司銷貨業(yè)務(wù)存在的內(nèi)部控制制度的充分性和有效性進(jìn)行了檢查和評(píng)價(jià)，我們已采用了適當(dāng)?shù)膶徲?jì)程序和方法，我們審查的范圍包括銷貨業(yè)務(wù)及其相應(yīng)的會(huì)計(jì)記錄?！?審計(jì)觀點(diǎn)：“經(jīng)過審查，我們認(rèn)為，***分公司的銷貨業(yè)務(wù)已建立了充分有效的內(nèi)部控制制度。商品以準(zhǔn)確的書目被及時(shí)地發(fā)運(yùn)至正確的地點(diǎn)，而且，我們認(rèn)為該事項(xiàng)也能以相應(yīng)的會(huì)計(jì)記錄及時(shí)正確地予以反映?！?綜合性意見（既肯定又否定）審計(jì)觀點(diǎn)：“基于我們檢查的結(jié)果，我們認(rèn)為，從整體上看，截止2017年12月31日結(jié)束的會(huì)計(jì)年度，***分公司存貨的管理控制情況良好。但是，較近的一項(xiàng)公司政策變化使得出現(xiàn)了存貨積壓。對(duì)于這個(gè)問題，我們?cè)趯徲?jì)報(bào)告中已作出說明，并有待于進(jìn)一步調(diào)查?！?保留意見（不滿意型）審計(jì)觀點(diǎn)：“我們認(rèn)為，由于沒有有效的產(chǎn)品生產(chǎn)控制和質(zhì)量檢測(cè)控制而導(dǎo)致產(chǎn)品質(zhì)量不穩(wěn)定，是導(dǎo)致***分公司產(chǎn)品市場(chǎng)份額明顯降低50%的基本原因。為此對(duì)產(chǎn)品質(zhì)量標(biāo)準(zhǔn)應(yīng)予以書面確定，在每個(gè)部門均需加強(qiáng)職業(yè)培訓(xùn)，對(duì)關(guān)鍵的生產(chǎn)環(huán)節(jié)應(yīng)加強(qiáng)監(jiān)控。” </p><p style="text-indent:25px">保留意見適用于被審計(jì)單位沒有遵守國(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，或注冊(cè)會(huì)計(jì)師的審計(jì)范圍受到限制。只有當(dāng)注冊(cè)會(huì)計(jì)師認(rèn)為會(huì)計(jì)報(bào)表就其整體而言是公允的，但還存在對(duì)會(huì)計(jì)報(bào)表產(chǎn)生重大影響的情形，才能出具保留意見的審計(jì)報(bào)告。如果注冊(cè)會(huì)計(jì)師認(rèn)為所報(bào)告的情形對(duì)會(huì)計(jì)報(bào)表產(chǎn)生的影響極為嚴(yán)重，則應(yīng)出具否定意見的審計(jì)報(bào)告或無法表示意見的審計(jì)報(bào)告。因此，保留意見的審計(jì)報(bào)告被視為注冊(cè)會(huì)計(jì)師在不能出具無保留意見審計(jì)報(bào)告的情況下較不嚴(yán)厲的審計(jì)報(bào)告。注冊(cè)會(huì)計(jì)師通過對(duì)財(cái)務(wù)報(bào)表發(fā)表意見履行業(yè)務(wù)約定書約定的責(zé)任。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="福田區(qū)審計(jì)報(bào)告服務(wù),審計(jì)報(bào)告" src="https://tyunfile.71360.com/UploadFile/chicheng123/637370808543740235/6725928.png"></div><p style="text-indent:25px">問題式審計(jì)報(bào)告是許多審計(jì)部門的推薦，占比46%。詳盡式、凝練式、底稿式審計(jì)報(bào)告的占比均為12%。調(diào)研式和中和式的審計(jì)報(bào)告占比7%。還有4%的其他式。存在即合理。審計(jì)部門在長(zhǎng)期的審計(jì)實(shí)踐中不斷地嘗試審計(jì)報(bào)告的風(fēng)格，之后選擇較適合自己的。如果把審計(jì)報(bào)告比作“一盤菜”，那么也不是審計(jì)部門“炒”什么“菜”，管理層、被審計(jì)單位都能接受的。有時(shí)候，審計(jì)部門還會(huì)根據(jù)管理層的要求，尤其是一把手的要求，而改變審計(jì)報(bào)告的風(fēng)格。選擇問題式的審計(jì)報(bào)告，是因?yàn)榇蠹腋P(guān)心問題，至于被審計(jì)單位的成績(jī)已經(jīng)在各種業(yè)績(jī)考核和管理人員的述職報(bào)告中體現(xiàn)了。也不要覺得底稿式的審計(jì)報(bào)告就很low，確實(shí)有很多審計(jì)部門的審計(jì)報(bào)告一上來就十幾頁、幾十頁，這可能因?yàn)殚喿x者比較認(rèn)真，這樣便于閱讀者查找審計(jì)結(jié)論的依據(jù)。當(dāng)然，底稿式的審計(jì)報(bào)告也會(huì)附上摘要，不然閱讀者幾個(gè)小時(shí)都讀不完審計(jì)報(bào)告。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產(chǎn)品。審計(jì)報(bào)告的類型有哪些</p><p style="text-indent:25px">審計(jì)報(bào)告是注冊(cè)會(huì)計(jì)師根據(jù)**審計(jì)準(zhǔn)則的要求。福田區(qū)審計(jì)報(bào)告服務(wù)</p><p style="text-indent:25px">本次發(fā)布的12項(xiàng)審計(jì)準(zhǔn)則，較為**的1項(xiàng)是新制訂的《中國(guó)注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則第1504號(hào)——在審計(jì)報(bào)告中溝通關(guān)鍵審計(jì)事項(xiàng)》，該準(zhǔn)則要求在上市公司的審計(jì)報(bào)告中增設(shè)關(guān)鍵審計(jì)事項(xiàng)部分，披露審計(jì)工作中的重點(diǎn)難點(diǎn)等審計(jì)項(xiàng)目的個(gè)性化信息。其中，要求注冊(cè)會(huì)計(jì)師說明某事項(xiàng)被認(rèn)定為關(guān)鍵審計(jì)事項(xiàng)的原因、針對(duì)該事項(xiàng)是如何實(shí)施審計(jì)工作的。該準(zhǔn)則*適用于上市實(shí)體的審計(jì)業(yè)務(wù)。除該準(zhǔn)則外，“對(duì)財(cái)務(wù)報(bào)表形成審計(jì)意見和出具審計(jì)報(bào)告”、“在審計(jì)報(bào)告中發(fā)表非無保留意見”、“在審計(jì)報(bào)告中增加強(qiáng)調(diào)事項(xiàng)段和其他事項(xiàng)段”、“與治理層的溝通”、“持續(xù)經(jīng)營(yíng)”、“注冊(cè)會(huì)計(jì)師對(duì)其他信息的責(zé)任”等6項(xiàng)準(zhǔn)則屬于作出實(shí)質(zhì)性修訂的準(zhǔn)則，另外5項(xiàng)準(zhǔn)則屬于為保持審計(jì)準(zhǔn)則體系的內(nèi)在一致性而作出相應(yīng)文字調(diào)整的準(zhǔn)則，這11項(xiàng)準(zhǔn)則中，有的條款是*對(duì)上市實(shí)體審計(jì)業(yè)務(wù)的規(guī)定，有的條款是對(duì)所有被審計(jì)單位（包括上市實(shí)體和非上市實(shí)體）審計(jì)業(yè)務(wù)的規(guī)定。福田區(qū)審計(jì)報(bào)告服務(wù)</p></p><br /><p>文章來源地址: http://www.cdcfah.com/cp/3038119.html</p></div></div></div></div></div><div id="8ul3i2c" class="page-right twoColRt"><div id="noplh3w" class="box01 margin10 clearfix"><h3><a href="http://www.cdcfah.com/cp/">猜你喜歡</a></h3><div id="37klghd" 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" alt="福建ZF配件哪家強(qiáng) 信息推薦自業(yè)物資供應(yīng)" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></div><p>福建ZF配件哪家強(qiáng) 信息推薦自業(yè)物資供應(yīng)</p></a></div><div id="yeulmne" class="recomPic likePro"><a href="http://www.cdcfah.com/cp/846569.html"><div><img src="https://tyunfile.71360.com/WaterMark/UploadFile/nbzxsw/637298235378037109/764794.png" alt="寧波寧海直接考A2有幾個(gè)科目真誠(chéng)推薦寧波助學(xué)商務(wù)信息咨詢供應(yīng)" class="vcenter" 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