会计师事务所管理与文件汇编.doc

北京###会计师事务所 管理文件汇编 文件编号：STY/GH-A/0-2017 编 审： 批 准： 分发号： 状 态： 目 录 公司组织机构图示··········································3 公司各部门及相关岗位职责··································4 员工行为规范及工作守则····································7 考勤制度··················································9 办公规则及例会制度·······································13 工作前台值班管理制度·····································14 人事管理制度·············································15 职务级别确定的有关规定···································19 财务管理制度·············································21 业务操作控制程序与管理规程·······························29 工作质量考核暂行办法·····································34 审计质量控制三级复核及报告签发制度业务档案管理办法·······36 业务承接与风险评估规程···································44 审计工作底稿编制规程····································50 15.审计标识及索引号一览表·····································57 16.业务质量控制管理制度·····································62 17.业务档案管理办法·········································72 18.业务收费管理办法·········································77 19.文书档案管理办法·········································79 20.业务及文书档案管理工作程序·······························80 21.印章管理制度·············································82 22.电子设备使用操作办法·····································83 23.办公用品(用具、设备)管理办法·····························84 24.项目管理制度及流程·······································88 25.员工入、离职管理制度······································94 26.审计工作流程············································109 公司组织机构图 公司各部门及相关岗位职责 一、审计部职责 1．按要求完成审计、验资、财务咨询等业务； 2．制定业务工作计划，完善业务操作流程； 3．建立完备的工作底稿并及时归类存档； 4．设立客户档案并定期回访； 5．公司交办的其他工作。 二、资产评估部职责 1．按要求完成评估等相关业务； 2．指定业务工作计划，完善业务操作规程； 3．建立完备的工作底稿并及时归类存档； 4．设立客户档案并定期回访； 5．公司交办的其他工作。 三、基建工程审计部职责 1．按要求完成工程造价审计、工程预决算审计、工程咨询等业务； 2．制定业务工作计划，完善业务操作流程； 3．建立完备的工作底稿并及时归类存档； 4．设立客户档案并定期回访； 5．公司交办的其他工作。 四、税务审核部职责 1．按要求完成税务代理、税务咨询、税收筹划等业务； 2．制定业务工作计划，完善业务操作规程； 3．建立完备的工作底稿并及时归类存档； 4．设立客户档案并定期回访； 5．公司交办的其他工作。 五、咨询服务部职责 1．按要求完