财务报表审计的组织方法大致有两种:一种是对财务报表的每个账户余额单独进行审计,此法称为账户法;二是将财务报表分成几个循环进行审计,即把紧密联系的交易种类和帐户余额归入同一循环中,按业务循环组织实施审计,此法称为循环法。 审计循环一般包括销售与收款循环,采购与付款循环,生产与存货循环,人力资源与工薪循环和投资与筹资循环。
正常的系统审计也可以帮助提炼安装新机器时所使用的安全策略,因为它有助于关闭关于实际使用的子系统的反馈循环。
Regular system auditing will also help refine the security policy used for new machine installations as it helps close the feedback loop on what subsystems are actually in use.
在客户现场就总账余额列明细时,审计师们会结合循环特点、波动水平、之前定下的重要性水平综合考虑明细分类的标准;
When breaking down the general leger balances on the field, auditors determine the breakdown rule by comprehensively considering the cycle, the flux, and the materiality.
有限理性“理论的运用,要求我们更加重视审计实务的程序理性和审计专业判断的理性,以保证审计结果步入良性循环。
The application of the theory "limited reason" demands that we put a more emphasis on the reason of procedure and specialty judgement of audit practice to ensure the re…
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