審計(jì)工作報(bào)告動(dòng)態(tài)PPT模板

審計(jì)工作報(bào)告importanceandimplementationofbasicconceptsimportanceandimplementationofbasicconcepts宣講人：時(shí)間：20XX.XX獨(dú)立性經(jīng)濟(jì)監(jiān)督AUDITREPORT目錄01審計(jì)工作報(bào)告介紹02財(cái)務(wù)報(bào)表主要責(zé)任03注冊(cè)會(huì)計(jì)師的責(zé)任04相關(guān)報(bào)告審計(jì)意見AUDITREPORT審計(jì)工作報(bào)告介紹第一部分performanceinworkplaceexecutioncomesfromcarefulexecutionworkplaceexecutioncomesfromperformanceAUDITREPORT審計(jì)是指由專設(shè)機(jī)關(guān)依照法律對(duì)國(guó)家各級(jí)政府及金融機(jī)構(gòu)審計(jì)報(bào)告企業(yè)事業(yè)組織的重大項(xiàng)目和財(cái)務(wù)收支進(jìn)行事前和事后的審查的獨(dú)立性經(jīng)濟(jì)監(jiān)督活動(dòng)審計(jì)報(bào)告設(shè)計(jì)、實(shí)施和維護(hù)與財(cái)務(wù)報(bào)表編制相關(guān)的內(nèi)部控制以使財(cái)務(wù)報(bào)表不存在由于舞弊或錯(cuò)誤而導(dǎo)致的重大錯(cuò)報(bào);（按照企業(yè)會(huì)計(jì)準(zhǔn)則和《企業(yè)會(huì)計(jì)制度》的規(guī)定編制財(cái)務(wù)報(bào)表是貴公司管理層的責(zé)任。選擇和運(yùn)用恰當(dāng)?shù)臅?huì)計(jì)政策;作出合理的會(huì)計(jì)估計(jì)，我們的責(zé)任是在實(shí)施審計(jì)工作的基礎(chǔ)上對(duì)財(cái)務(wù)報(bào)表發(fā)表審計(jì)意見。審計(jì)意見財(cái)務(wù)報(bào)表主要責(zé)任第二部分performanceinworkplaceexecutioncomesfromcarefulexecutionworkplaceexecutioncomesfromperformanceAUDITREPORT中國(guó)注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則要求我們遵守職業(yè)道德規(guī)范我們按照中國(guó)注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則的規(guī)定執(zhí)行了審計(jì)工作。審計(jì)工作涉及實(shí)施審計(jì)程序以獲取有關(guān)財(cái)務(wù)報(bào)表金額計(jì)劃和實(shí)施審計(jì)工作以對(duì)財(cái)務(wù)報(bào)表是否不存在重大錯(cuò)報(bào)獲取合理保證。和披露的審計(jì)證據(jù)。選擇的審計(jì)程序取決于注冊(cè)會(huì)計(jì)師的判斷包括對(duì)由于舞弊或錯(cuò)誤導(dǎo)致的財(cái)務(wù)報(bào)表重大錯(cuò)報(bào)風(fēng)險(xiǎn)的評(píng)估在進(jìn)行風(fēng)險(xiǎn)評(píng)估時(shí)，我們考慮與財(cái)務(wù)報(bào)表編制相關(guān)的內(nèi)部控制，以設(shè)計(jì)恰當(dāng)?shù)膶徲?jì)程序?qū)徲?jì)程序?qū)徲?jì)程序?qū)徲?jì)程序注冊(cè)會(huì)計(jì)師的責(zé)任第三部分performanceinworkplaceexecutioncomesfromcarefulexecutionworkplaceexecutioncomesfromperformanceAUDITREPORT但目的并非對(duì)內(nèi)部控制的有效性發(fā)表意見審計(jì)工作還包括評(píng)價(jià)管理層選用會(huì)計(jì)政策的恰當(dāng)性和作出會(huì)計(jì)估計(jì)的合理性編制和公允列報(bào)財(cái)務(wù)報(bào)表是XXXXX管理層的責(zé)任文字內(nèi)容以及評(píng)價(jià)財(cái)務(wù)報(bào)表的總體列報(bào)。我們相信，我們獲取的審計(jì)證據(jù)是充分、適當(dāng)?shù)?，為發(fā)表審計(jì)意見提供了基礎(chǔ)文字內(nèi)容我們認(rèn)為，貴公司財(cái)務(wù)報(bào)表已經(jīng)按照企業(yè)會(huì)計(jì)準(zhǔn)則和《企業(yè)會(huì)計(jì)制度》的規(guī)定編制按照企業(yè)會(huì)計(jì)準(zhǔn)則的規(guī)定編制財(cái)務(wù)報(bào)表，并使其實(shí)現(xiàn)公允反映;準(zhǔn)則設(shè)計(jì)、執(zhí)行和維護(hù)必要的內(nèi)部控制，以使財(cái)務(wù)報(bào)表不存在由于舞弊或錯(cuò)誤導(dǎo)致的重大錯(cuò)報(bào)。財(cái)務(wù)相關(guān)報(bào)告審計(jì)意見第四部分performanceinworkplaceexecutioncomesfromcarefulexecutionworkplaceexecutioncomesfromperformanceAUDITREPORT規(guī)定執(zhí)行了審計(jì)工作中國(guó)注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則遵守職業(yè)道德守則我們的責(zé)任是在執(zhí)行審計(jì)工作的基礎(chǔ)上對(duì)財(cái)務(wù)報(bào)表發(fā)表審計(jì)意見在進(jìn)行風(fēng)險(xiǎn)評(píng)估時(shí)，注冊(cè)會(huì)計(jì)師考慮與財(cái)務(wù)報(bào)表編制和公允列報(bào)相關(guān)的內(nèi)部控制以設(shè)計(jì)恰當(dāng)?shù)膶徲?jì)程序，但目的并非對(duì)內(nèi)部控制的有效性發(fā)表意見審計(jì)工作涉及實(shí)施審計(jì)程序，以獲取有關(guān)財(cái)務(wù)報(bào)表金額和披露的審計(jì)證據(jù)。選擇的審計(jì)程序取決于注冊(cè)會(huì)計(jì)師的判斷，包括對(duì)由于舞弊或錯(cuò)誤導(dǎo)致的財(cái)務(wù)報(bào)表重大錯(cuò)報(bào)風(fēng)險(xiǎn)的評(píng)估。我們相信我們獲取的審計(jì)證據(jù)是充分適當(dāng)?shù)臑榘l(fā)表審計(jì)意見提供了基礎(chǔ)設(shè)計(jì)報(bào)告審計(jì)工作報(bào)告importanceandimplementationofba