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石家庄会计师事务所——审计报告应关注的几个主要事项

  石家庄会计师事务所导语:2011年1月实施的《中华人民共和国国家审计准则》标志着审计项目审理制度正式确立。《准则》明确规定,审计机关业务部门应当将复核修改后的审计报告、审计决定书等审计项目材料连同书面复核意见,报送审理机构审理。其中审计报告是审计工作最终成果的集中体现,是审计质量控制的重要环节。那么审计机关审理机构如何切实履行审计职责,把好审计质量关,做好审计报告的审理工作呢?认为应主要对以下几个方面的情况应予重点关注。

  YISHIGUANZHUSHENJIBAOGAOLIUCHENGDEHEGUIXING。GENJUSHENJISHU8HAOLINGYAOQIU,SHENJIZUXIANCHANGSHENJIJIESHUHOUYINGYISHENJIZUMINGYIXIANGSHENJIJUTIJIAOSHENJIBAOGAO,JINGFENGUANLINGDAOSHENHEHOU,XIANGBEISHENJIDANWEISONGJIAOSHENJIBAOGAOZHENGQIUYIJIAN,SHENJIZUZAIDUIBEISHENJIDANWEITICHUDESHUMIANFANKUIYIJIANZUOCHUSHUOMINGDEJICHUSHANG,DUISHENJIBAOGAOJINXINGXIUGAIHOUXINGCHENG《SHENJIBAOGAOSONGSHENGAO》BAOSHENLIKESHENLI。ZHEIYANG,SHENJIBAOGAOJINGGUOCENGCENGBAGUAN,KEYOUXIAODIJIANGDISHENJIFENGXIAN,QUEBAOSHENJIZHILIANG。

  ERSHIGUANZHUSHENJIZHENGJUDESHIDANGXINGHECHONGFENXING。SHENJIZHENGJUDESHIDANGXING、CHONGFENXINGSHIZHISHENJIZHENGJUYAOYUSHENJISHIXIANGCUNZAIMIQIEGUANLIANXING,SHENJISHIXIANGYAOYOUCHONGZUDEZHENGMINGZILIAO。SHENJIZHENGJUSHIZHICHISHENJIJIELUNDEZHONGYAOYIJU,SHISHENJIZHILIANGKONGZHIDELINGHUN。RUSHENJIZHENGJUSHIFOUJINGDANGSHIRENQIANZIGAIZHANG(WUFAQIANZIDEYAOSHUOMINGYUANYIN)、SHENJIZHENGJUZHIJIANSHIFOUCUNZAIXIANGHUYINZHENG、LINGDAOGANBUDEZERENRENDINGSHIFOUYUSHENJIZHENGJUCUNZAIGUANLIANXINGDENG,SHENLISHICHUGUANZHUZHENGCHANGDECAIZHENGCAIWUSHOUZHI、NEIKONGZHIDUJIANLIJIANQUANWAIHAIYAOZHONGDIANGUANZHU“SANGONGJINGFEI”JI“SANZHONGYIDA”ZHIXINGQINGKUANGDENG,TONGSHIYEYAODUISHENJIZHENGJUDELAIYUAN、SHULIANGYIJIZHENGJUJINEDEZHUNQUEXINGJIQILUOJIGUANXIYUYIGUANZHU。

  SANSHIGUANZHUWENTIDINGXINGDEZHUNQUEXINGJISUOYINYONGDEFALV、FAGUIDEHEFAXING。SHENJIFALVFAGUISHISHENJIZHILIANGKONGZHIDEBAOZHENG,TASHISHENJIXIANGMUDEGUANJIANSUOZAI,SHENLISHIYINGZHONGDIANSHENHE、PANDING。SHENLIRENYUANTONGGUODUISHENJIBAOGAODEXIANGXIYANPAN,ZHONGDIANBAWOBAOGAOSUOFANYINGDEWENTIMIAOSHUSHIFOUQINGCHU、DINGXINGSHIFOUZHUNQUE、SUOYINYONGDEFALVFAGUIYUDINGXINGSHIFOUXIANGYIZHI、SHENJICHULICHUFASHIFOUCHAOYUELESHENJIFALVFAGUIGUIDINGDESHENJIZHIQUAN、SHENJICHULICHUFADECHIDUQIANHOUSHIFOUYIZHIDENG。SHENLICONGPANGGUANZHEJIAODUTICHUYAOQIU,CHALOUBUQUE,YIQUEBAOSHENJIFAXIANDESUOYOUZHONGYAOWENTIDOUZAISHENJIBAOGAOZHONGFANYING,RANGSHENJIFENGXIANJIANGDAOZUIDI。

  SI、GUANZHUSHENJIPINGJIADEQIADANGXING。SHENJISHU8HAOLINGYAOQIU,SHENJIZUYAOYISHENJIRENDINGDESHISHIWEIJICHU,ZAIFANGFANSHENJIFENGXIANDEQINGKUANGXIA,CONGZHENSHI、HEFA、XIAOYIDENGFANGMIANTICHUSHENJIPINGJIAYIJIAN,SHENJIZUYINGDANGZHIDUISHENJIGUODESHIXIANGFABIAOPINGJIAYIJIAN,DUISHENJIMEIYOUSHEJISHIXIANGHUOPINGJIAYIJUBUSHIDANG、BUCHONGFEN、BIAOZHUNBUMINGQUEHUOCHAOYUESHENJIZHIZEFANWEIDESHIXIANG,BUFABIAOSHENJIPINGJIAYIJIAN。SHENLIYINGZHUYAOGUANZHU:SHENJIPINGJIAYIJIANSHIFOUCHAOCHULESHENJIFANWEI,SHENJIPINGJIAYIJIANSHIFOUYOUSHIDANG、CHONGFENDESHENJIZHENGJUZHICHENG,SHENJIPINGJIAYIJIANYUHOUWENSHENJIFAXIANDEWENTISHIFOUHUXIANGMAODUNDENG。LINGWAISHENLIHAIYINGGUANZHUDUIBEISHENJIDANWEIZHIXINGYIWANGSHENJIJUEDINGHECAINASHENJIJIANYIQINGKUANGZUOCHUZONGTIPINGJIA。

  WU、GUANZHUSHENLICHENGGUOYUNYONGQINGKUANG。SHENLIGONGZUOBUYINGZHITINGLIUZAI“JIUCUO”FANGMIAN,HAIYINGSHENDUFENXISHENLIQINGKUANG,KUODASHENLICHENGGUODEYUNYONG。ZHUYAOGUANZHUSHENJIJIANYISHIFOUZHENDUISHENJIFAXIANDEWENTITICHU,SHIFOUYOUZHENDUIXING;SHENJIJIANYISHIFOUYOUCAOZUOXING,SHIFOUQIESHIKEXINGDENG。DUISHENLIGONGZUOZHONGFAXIANDESHENJIZHILIANGWENTIYAOJINXINGZONGHEFENXI,ZHAOCHUDUICE。TONGSHIYAOJIANGSHENLIQINGKUANGXIANGSHENJIJIGUANZHUYAOLINGDAOJISHIHUIBAO,YITISHENGSHENLIGONGZUOCANMOUJUECESHUIPING,CUJINSHENJIZHILIANGBUDUANTIGAO。

  如果您有会计方面的疑问可咨询石家庄税务师事务所,作为专业的石家庄会计师事务所为您提供专业的服务,如您有需要可随时联系我们的工作人员,为您提供专业的服务。

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