审计第六章（Sixth chapters of audit）.docVIP

审计第六章（Sixth chapters of audit） Sixth chapters First, the concept of the audit process (I) overview Audit process refers to the actions and steps taken by auditors in the specific audit process. Audit process includes broad sense and narrow sense of two aspects. Generalized audit process is the audit staff from the project began to accept the audit, audit work at the end of the whole process, generally can be divided into three stages: audit preparation, audit and audit the implementation of the end stage, each phase also includes a number of specific content. The narrow sense audit process refers to the audit process, which refers to the steps and methods taken by auditors in the process of obtaining audit evidence and completing audit objectives. (two) the process of system based audit 1. Determine the objectives of the audit 2. Understand the internal control system and describe it 3, the initial evaluation of the internal control system (choice) 4 、 conformity test 5, conformity test result evaluation 6, substantive testing 7, the evaluation of substantive test results 8. Write the audit report Advantages: on the one hand, when the workload of audit evidence is greatly reduced, so as to save manpower, time and cost, in addition, it can avoid mistakes and guarantee the quality of audit work. Disadvantages: over reliance on internal control audits. Two, preparation stage (1) preliminary understanding of the basic circumstances of the audited entity; 1, the basic situation A. business nature, scale of operation and organizational structure B. operating conditions and operational risks C. organizational structure and internal controls D. related parties and transactions E. audit prior to the year F. other 2, understand the basic conditions of the operation of the audited units and their respective industries: (1) consult the audit work paper of last year. (2) consulting the business operation data of the industry. (3) consult the articles of association agreement, th