论文部分内容阅读
审计工作底稿是注册会计师在社会审计活动中为发表审计意见,撰写审计报告而获取的非常重要的审计证据,也是提高审计效率所采取的一种重要手段,更是审计结论的重要组成部分,通过科学、合理、有效编制审计工作底稿,能及时发现被审计单位经营管理活动存在的漏洞和不足,为发表恰当的四种审计意见之一的重要前提;会计工作底稿是编制科目汇总表的直接依据,也是登记总分类账的重要形式。不管是编制会计工作底稿,还是编制审计工作底稿,都必须仔细、认真。二者在性质上,地位上,作用上,形式上等方面存在着巨大区别,但作为经济活动的重要组成部分,二者之间又存在密切的关系。
The audit work draft is a very important audit evidence obtained by CPA for the purpose of publishing audit opinions and writing audit reports in the social audit activities. It is also an important measure taken to improve the audit efficiency and is an important part of the audit conclusion. Scientifically, reasonably and effectively preparing the working papers for auditing, we can find out the loopholes and deficiencies in the operation and management activities of the audited entities in time, which is an important prerequisite for publishing one of the four audit opinions as appropriate. The accounting working papers are the direct basis for compiling the summary tables It is also an important form of registration of the general ledger. Whether it is the preparation of the accounting work draft, or preparation of the audit work draft, must be careful and serious. There is a huge difference in their nature, position, function and form, but as an important part of their economic activities, there is a close relationship between the two.