社会审计论文-审计论文-会计论文.docxVIP

社会审计论文-审计论文-会计论文 ——文章均为WORD文档，下载后可直接编辑使用亦可打印——     　　随着 商品经济的顺利进行,社会审计对企业的影响越来越显著,社会审计的实施能够让社会公众理解企业现在的发展情况和未来的发展趋势.下面是社会审计论文8篇，供大家参考阅读。 社会审计论文第一篇：铁路内审机构购买社会审计服务存在的风险与应对 　　摘要：为解决铁路内部审计人力资源不足与审计任务需求日益增长之间的矛盾，在分析铁路内部审计机构购买审计服务模式的基础上，针对购买社会审计服务在量能、专业能力、审计质量控制、业务沟通、泄密等方面存在的风险，提出铁路内部审计机构购买社会审计服务风险对策，即准确定位内部审计与社会审计的工作目标，通过招投标方式选择高质量的社会审计机构，业务指导和持续监督防范审计质量风险，完善条款明确权责防范合同风险，建立社会审计服务考核评价机制，建立保密约束机制防范信息风险，以保证铁路项目审计业务外包质量。 　　关键词：铁路; 内部审计; 外部审计; 审计效能; 社会审计服务; 　　A Tentative Study on the Risk Control of Purchasing Social Audit Service by the Railway Sector 　　SHEN Lei 　　Audit Department, China Railway Kunming Group Co., Ltd. 　　Abstract：To solve the contradiction between the shortage of human resources in railway internal auditing and the ever-growing needs for audit tasks, based on the analysis of the mode of purchasing audit services by the railway internal auditing institutions, in view of the risks in the following aspects, such as quantity, professional ability, audit quality control, business communication, and leakage, the paper puts forward some countermeasures for the risk control of railway internal audit institutions purchasing social audit services to ensure the quality of railway project audit outsourcing. These countermeasures include accurately locating the working objectives of internal audit and social audit, selecting high quality social audit institutions through bidding, business guidance and continuous supervision to prevent audit quality risk, perfecting clauses and defining rights and responsibilities to prevent contract risks, establishment of assessment and evaluation mechanism for social audit services, establishing confidentiality mechanism to protect against information leakage risk. 　　2018年3月,国家 出台《 关于内部审计工作的规定》,其中第八条规定:内部审计机构应当根据工作需要,合理配备内部审计人员。除涉密事项外,可以根据内部审计工作需要向社会购买审计服务,并对采用的审计结果负责。目前,铁路内部审计存在人力资源不足与审计任务需求日益增长之间的矛盾,采取购买社会审计服务缓解量能矛盾已经成为铁路审计机构内部审计的常态。但是,由于内部及外部审计职能定位及执业差异,特别是内部审计机构购买社会审计服务需要对所采用的审计结果负责,这