Docstoc

2009 Auditor Exam Tutorial: The audit process examined test

Document Sample
2009 Auditor Exam Tutorial: The audit process examined test Powered By Docstoc
					2009 auditor examination counseling: the audit process examined test

  test counseling audit examined
  National Audit procedures generally include the development of audit plans, audit
preparation, audit and audit the implementation of the end of four link.
  1, development of audit plans. National Audit Office should audit the actual situation
and, on a certain period of the audit objectives, tasks, content focus, assurance
measures, etc. in advance arrangements to audit the project plan.
  2, audit preparation. According to the audit project plan to determine the
composition of audit team audit matters, and should be three days before the
implementation of audit, audit to the service of notice of the audited units; In special
cases, approved by the government level, audit institutions can support the audit
notice implementation of the audit.
  higher audit institutions of the unified organization of the audit shall prepare the
audit program, each audit team before the implementation of the audit should be
conducted pre-trial investigation, the preparation of the audit of the implementation of
specific programs.
  3, audit implementation. Auditors through a review of accounting documents,
account books, financial accounting reports, inspection and auditing matters related
documents, information, check the cash, in kind, securities, units and individuals to
investigate the way of the audit to obtain that material, and Diary of the provisions of
the audit, the preparation of audit working papers.
  4, the end audit. Audit team to audit the implementation of audit issues, audit
institutions shall be made to the audit team's audit report. The audit report submitted
to the audit team before the audit institutions shall seek the views of the object being
audited.
  audit institutions of the audit team's consideration of audit reports, audit reports for
the audit authority; on violation of state revenue and expenditure requirements,
financial income and expenditure behavior, should be dealt with according to law,
punishment, within the statutory terms of reference Audit decision or to deal with the
competent authority, punishment views. [This article from [worry document]
www.5udoc.com collection and sorting, to thank the original author] / center>

				
DOCUMENT INFO