Papers Category:Accounting And Auditing Papers
- Audit Papers
Post Time:2006-7-20 10:45:00
A period characterized by the responsibility of the audit report
Term of office of economic responsibility audit, compared with other audit, the Audit object and the changes in audit objectives, the characteristics of its report, also vary.
1, the role of the audit report. Assuming economic responsibility, the object is 'unit leaders', whose role is to cadre management's assessment, provide the basis for appointment of cadres, mainly submitted to the cadre management department. Other objects of the audit project is 'Pishendanwei', the report's role is to provide business management sector to strengthen economic management, increase economic efficiency services.
2, the audit report. Term of office of economic responsibility audit objectives, from economic matters, the real, legitimate, efficiency of transfer to the 'unit leaders' financial responsibility. This will inevitably lead to the heart from the audit report reflects the 'fiscal, and financial balance of the real, legitimate and effective' transfer to the unit leaders of the tenure situation of economic responsibility to carry out a comprehensive reflection.
Second, assuming economic responsibility for the content of audit reports
According to 'Word-Ocean' answer, the economy is the means of material production and reproduction activities. Refers to the share of the responsibility should be done or not done something to be held accountable. Consequently, the terms of economic responsibility refers to the leading members of its tenure where the assets, liabilities, profit and loss of authenticity, legitimacy and effectiveness, as well as on economic activities and the implementation of the country's financial law and order should bear the responsibility, including director of responsibility and direct responsibility. Mainly include the following:
(A) the financial responsibility
In all their activities are in compliance and financial balance, the real, financial plans or units of the budget implementation and determine whether real and effective;
1, No amount, moderate in raising the funds needed to meet the production and management to maintain a reasonable capital structure;
2, no investment project feasibility, reasonable to determine the direction of investment companies and investment scale, efficient allocation of funds;
3, has stepped up its daily fund management, reduce operating costs and increase utilization of funds. In particular, corporate debt, the debt is clear, with or without the formation of long-term arrears and bad debts, bad debts and poor management caused due to significant economic losses.
4, income distribution, the ability to handle a variety of economic relations, focusing on income distribution and maintain the productive potential of co-ordination, with or without damage to their long-term interests and social welfare in the short-term behavior;
5, no sound economic responsibility system, the financial constraints are valid.
6, there is increasing the value of the assets of the situation, term of office, whether the completion of a variety of financial indicators, including internal gross profit, fixed assets, plus the rate of reported non-performing asset ratio, the investment rate of return, net asset保值增值率 so.
Is based on related laws and regulations and relevant provisions, strengthening basic accounting work, strict implementation of the accounting system, so that accounting in accordance with law and orderly;
One, whether, based on the operational needs of this unit, set up with the necessary accounting bodies and accounting personnel, accounting bodies and the executive officer responsible for compliance with relevant state regulations;
2, taking into account ethical standards officers and the related internal control system is sound and effective;
3, taking into account the accounting system and if it is safe, true and reliable, with or without Huagongweisi, public funds for personal storage and set up illegal 'small treasuries', whether inspired forge or alter accounting vouchers, account books, statements, with or without setting unlisted account and other issues.
(C) management responsibilities
An enterprise of the integrity of the system of internal control effectiveness;
2, the functional division of labor is reasonable, work is effective, whether in full compliance with the various management functions on the basis of mutual restraint and containment can.
(Iv) management responsibility
1, the enterprise's production and operation policy is consistent with company-wide;
2, is set for customer service and thought;
3, whether the responsibility decomposition of the implementation of business objectives, the availability of economic goals to ensure practical implementation of measures and systems.
(E) social responsibility
1, the recruitment of employees hired, technical training, job rotation and promotion of raising the level of payroll, employee benefits, labor protection, business environment, etc.;
2, culture, and charity donations, in order to soldiers, the unemployed, provide job opportunities of people with disabilities, etc.;
3, lower energy consumption, dealing with 'waste' and the social comprehensive environmental services provided;
4, enterprise security product, providing product safety, the use of performance, durability of life and social advice.
(F) Financial responsibility for law and order
1, term of office assets, liabilities, profits and losses of the legal authenticity, as well as various taxes and fees, state-owned assets, earnings, the collection of cables, with or without hiding, withholding, misappropriated misappropriation and other violations of financial discipline;
2, whether the use of authority during his tenure to occupy, misappropriation of assets, receiving ill-gotten gains, unauthorized foreign investment, lending, guarantees, or inspired, suggesting that the relevant personnel to falsify the damage to investors and business interests;
3, During his tenure in the foreign exchanges, the availability of state and business interests regardless of abusing power cord ceremony, bribery, or collusion, for personal gain.
Third, the responsibility of the audit report on the structure of a term
Term of office of economic responsibility audit report should be the following components:
1, the beginning part. Including the subject, number and main give as gifts or main delivery agencies;
2, Jane preamble portion. A brief description of the audit based on audit time, the audit scope, audit methods and audit implementation.
3, the basic briefing. Mainly include the nature of the audited entity, association, organization, structure or number of employees and their knowledge of existing staff and the proportion of retirees, the unit of their status in the industry, such as power rankings, etc., accounting management system need to explain the situation, and other .
4, part of the audit. During his tenure, including business leaders, the operating management, the completion of various business indicators, operating efficiency, as well as assets, liabilities, equity and other conditions;
5, a comprehensive evaluation component. Auditor to summarize the evaluation was the main achievements during his tenure, pointing out and confirm or release of those being audited financial responsibility. Shall be in strict accordance with relevant state regulations on the financial responsibility of the audit scope, focusing on data to make real, objective and impartial assessment to positive results, the reasons for promoting the management, improving efficiency;
6, for handling the existing problems comments and suggestions.
First, the general discipline violations, mismanagement, losses and waste, state-owned assets, decision-making mistakes, poor cost-effectiveness and other issues, should address the issues identified in the audit observations and recommendations dealing with in order to facilitate the audit unit has been a serious financial and economic law and order, strengthening the management, increase economic efficiency.
The second is due to negligence, serious bureaucratic cause significant economic loss or corruption and bribery, such as breach of criminal law issues, should be recommended to the justice system processing;
7, at the end of. Including the inscription, date, send a copy to copy units.
4, writing a term of economic responsibility audit report should grasp the principles of
1, objective and impartial, the principle of seeking truth from facts. Define the unit leaders of the economic responsibilities within the term of office, should make full use of quantitative indicators and comparative approach to explain the enterprise's economic operating conditions, using realistic way to reflect the company's foreign investment, insolvency and other aspects, we must guard against in the absence of the audit Evaluation is based on random circumstances.
2, the principle of combining responsibilities. Dereliction of duty and work to be objective and to distinguish between mistakes, former and current, higher and lower-level responsibilities. At the same time pay attention to the business environment in which enterprises, realistic analysis of business profits and losses of the subjective and objective reasons, taking into account national macroeconomic policies on business operations.
3, the principle of prudent.
4, due to a term of economic responsibility audit evaluation system has not been established, the auditor should carefully consider making an objective and fair assessment of the risks and maneuverability, the wording should be prudent and appropriate.