代写范文

留学资讯

写作技巧

论文代写专题

服务承诺

资金托管
原创保证
实力保障
24小时客服
使命必达

51Due提供Essay,Paper,Report,Assignment等学科作业的代写与辅导,同时涵盖Personal Statement,转学申请等留学文书代写。

51Due将让你达成学业目标
51Due将让你达成学业目标
51Due将让你达成学业目标
51Due将让你达成学业目标

私人订制你的未来职场 世界名企,高端行业岗位等 在新的起点上实现更高水平的发展

积累工作经验
多元化文化交流
专业实操技能
建立人际资源圈

作业代写:Audit importance

2018-07-27 来源: 51due教员组 类别: Paper范文

下面为大家整理一篇优秀的paper代写范文- Audit importance,供大家参考学习,这篇论文讨论了审计重要性。审计重要性的概念源于上世纪末,当时审计是为提高分析的质量,而不是简单的机械检验,为实现这一目标,审计师已开始使用抽样审计。到本世纪初,美国审计人员在资产负债审计过程中开始认识到不同类型的账目的核查对实现审计目标有不同程度的作用。英国风格的综合审计要求对被审计单位的每一笔业务进行审计,以评估整体财务报表。事实上,对几本重要书籍彻底的检查,也是一种有效和经济的方式。

Audit importance,审计重要性,essay代写,paper代写,作业代写

Along with the development of market economy, the status of the audit is becoming more and more high, how to do the audit, to determine the importance of auditing level is the key, this article from the audit of the importance of relevant theories, method of judging the level of importance, how to determine the importance, about the importance of case and the countermeasure to improve the level of importance of audit by five aspects to talk about the audit importance level

The importance level of auditing plays a very important role in the process of auditing. With the improvement of auditing standards, it has been paid more and more attention, throughout the whole process of auditing.

The concept of importance emerged at the end of the last century, when auditors began using sample audits to achieve this goal by improving the quality of analysis rather than simple mechanical tests. Prior to this, auditors also used sampling methods, but mainly because shareholders refused to pay all audit fees, auditors had to do so, not to minimize the workload. By the beginning of this century, American auditors began to realize that different types of accounting verification have different effects on achieving audit objectives. A british-style comprehensive audit requires an audit of every business of the audited entity to assess the overall financial statements. In fact, a thorough examination of several important books is an effective and economical way. For example, to verify solvency auditors consider the flow of funds and liabilities to be the most important, then other accounts need only be examined briefly. This shows that the concept of importance is an inevitable result of the development of auditing, and the final purpose of auditing can be achieved by reviewing the items of key statements, which is the reason why sampling auditing replaces comprehensive auditing.

This paper analyzes and determines the importance of auditing mainly from the nature of omission, misstatement and fraud in the financial information of the auditees. For example, the audited company needs to purchase invoices to cheat the state subsidies, evade taxes, and is finally investigated and dealt with by the state tax authorities. The company has been severely punished, and its assets and operating conditions have been greatly affected. Another example is that a company is short of 1000 pieces of inventory, worth 100,000 yuan. If the inventory is wrong, or the delivery is wrong, then the economic matter is not important; If there is a loophole in the management, the management is in charge of self-theft then economic matters are important. When analyzing and judging the importance, auditors can pay attention to the following factors: whether it is an act to be targeted by national laws and policies, whether it is an economic crime, whether it is a problem caused by the intentional authorization of the management authorities, etc.

The relationship to tolerable error. Auditors determine tolerable errors in substantive testing based on the assessment of audit importance during the preparation of audit plans. One tolerable area for auditors to review the quality of their work is the level of importance, beyond which the quality of their work is inferior and therefore cannot be exceeded. In fact, the tolerable error of the substantive tests is the level of importance at the account level. Article 12 of China's independent auditing standards no. 10 -- importance of auditing stipulates: "auditors shall reasonably use the judgment basis of importance level and adopt fixed ratio and variable ratio to determine the importance level of accounting statement level. The criteria usually include assets, liabilities, owner's equity, etc. But there are no national quantitative data on the level of importance.

After a certified public accountant finds one or more items below the overall importance level of the financial statements during the audit of the auditees, the risk of the total amount of undiscovered and unsummarized amounts exceeding the overall importance level of the financial statements is reduced to an appropriate level. The overall importance of financial statements is usually 50-75 per cent of the level of importance of actual implementation. The determination of the importance level of actual implementation requires professional judgment, and the following factors should be taken into account comprehensively: a more comprehensive and thorough understanding of the nature of the auditees by using the risk assessment procedures; Early detection of misstatement, and the amount of misstatement; The estimated impact of early misstatement on the current period.

At present, the definition of audit importance principle in China lacks operability. In China, the "importance of China certified public accountants audit no. 1221" stipulates that the importance should be judged from the amount and nature. If one false report alone or together with other false reports affects or misleads the users of financial statements cannot make correct economic decisions according to the financial statements, the false report is of importance. This guideline defines the importance by definition, but is not operable. For example, in different auditing environments, how to set different standards of importance for certified public accountants sets up random operating space for CPA auditing. Therefore, it is necessary to formulate specific operational norms to define the importance of auditing in a more specific way. Compared with western countries, China's auditing started relatively late and relevant theories and practices are relatively backward. Therefore, depending on the industry's own experience, the specific operational specifications formulated also need relevant regulatory intervention. This can not only be used as audit evidence for certified public accountants, but also ensure the standardization of the standards of importance in the process of auditing.

The importance of audit exists in the whole process of audit. In the initial audit planning stage, CPA will take various factors into consideration to preliminarily determine the audit risk of the company, and make a preliminary evaluation based on the importance level of audit risk. On this basis, the nature and scope of audit procedures are determined. The auditors analyze and evaluate the listed companies in the stage of audit implementation and the end stage according to the requirements of importance. This shows that the importance of audit phase is the embodiment of the importance of audit. However, due to the lack of corresponding standards in the auditing process, auditors need to make appropriate judgments in the auditing process according to the specific environment, which requires auditors to have higher quality and more auditing experience. Second, the importance of audit judgment needs from two aspects of the amount and nature of consideration, due to the cost benefit principle and the limitations of their own quality, Chinese certified public accountants often only pay attention to the importance measure from the amount, but ignore the importance properties is also one of the main standards of judgement, and there is no corresponding standard force must be from the perspective of the certified public accountants to determine the importance of the audit. Therefore, it is necessary to improve the threshold of auditors, attract high-quality talents, and strengthen the training of auditors to improve the overall quality of auditors. At the same time, we can adopt a one-to-one approach, in which experienced auditors guide the newly employed auditors, which makes up for the inexperience of some auditors.

51due留学教育原创版权郑重声明:原创paper代写范文源自编辑创作,未经官方许可,网站谢绝转载。对于侵权行为,未经同意的情况下,51Due有权追究法律责任。主要业务有essay代写、assignment代写、paper代写服务。

51due为留学生提供最好的paper代写服务,亲们可以进入主页了解和获取更多paper代写范文 提供作业代写服务,详情可以咨询我们的客服QQ:800020041。

上一篇:作业代写:Differentiation in langua 下一篇:作业代写:Network shopping contract