企业集团审计的几个重点环节（Several key links of enterprise group audit）.docVIP

企业集团审计的几个重点环节（Several key links of enterprise group audit） Several key links of enterprise group audit In recent years, we have conducted audits on several major enterprises and groups in our city in succession, summing up the experience of the past few years, and we believe that In addition to using general technical methods, the audit of large enterprise groups should also focus on the following aspects. First, pay attention to pre-trial investigation. A good pre trial investigation will benefit the audit team from seizing the overall enterprise group as a whole Body pulse. The pre investigation may be carried out in the form of a questionnaire to the audited entity; the detailed content of the investigation shall be adjusted; 1, the enterprise Industry group system and property right, capital structure, internal organization establishment, basic concept of production and management of enterprise and Financial position. 2, the relevant industry policies, regulations, applicable financial accounting policies, the main internal control Management system. 3, the decision-making process of major issues, the feasibility of major foreign investment and major construction projects Research Report and relative situation. 4, consolidated financial statements of the preparation of the scope, procedures, methods, basis. 5, The auditing situation of the previous audit institution and the audit and verification of the internal audit and social audit. The contents and contents require the auditor to conduct self-examination. Self inspection requirements may be written into the audit notice or The audit office shall notify the audited entity in writing on the name of the audit entity. The audit team may determine the content of the self-examination according to the audit plan, Design the relevant audit investigation form, send the enterprise group self-examination and fill in it, and ask the audit entity to enter the audit team Submit self check result before. The main self chec