Audit workers against the three elements of audit risk

[Abstract] This paper describes an audit of workers against the three elements of audit risk.

With the deepening of reform and opening up and strengthening of the legal system, China's economic environment and legal environment has undergone great changes. However, the audit risks are inevitable. As to the audit authority to audit its results and auditing opinions objectivity, impartiality is responsible, so the audit if the audit authorities to unfair conclusions, they are bound to take on the corresponding audit risk. Therefore, the audit against the audit risk is that each worker must pay attention to a task.

First, create a good working environment is the basic premise of preventing the so-called audit risk working environment is the impact of audit work carried out and the role of the external conditions of its production, which is implemented with the auditing process, audit methodology, audit procedures and audit regulations and laws different factors. to scientifically address these factors, should pay attention to the following points:
(I fully understand the basic situation of the audited entity in the implementation of the audit before the auditor to objectively and comprehensively grasp the basic situation of the audited entity. Not only to understand the financial position of the unit, but also to understand the business processes, management systems, or even to know the personnel management, staffing situation, while paying particular attention to understand the legal proceedings before the unit and the reasons for which the unit has a more complete understanding of the industry in order to accurately determine the applicable system of laws and regulations, Research to reduce audit risk methods and measures, so be prepared for the audit work done.

(B Reference to the auditor's audit findings, whether the government audit or public audit, the audit business is similar. So, in Reference to the audit before the auditor's instrument to analyze the content of audit issues and the cause of the problem, To define the scope of the audit, to determine priorities, but also for a reasonable and rational distribution of auditors with the power to prepare the audit, to reduce unnecessary workload and to avoid audit risks.

(C implementation of the "undertaking" system of accountability and auditing division of responsibility accounting and audit work is of a different nature of the two tasks, therefore, accountants and auditors the responsibilities of each are not the same. Accountant should report its responsible for financial information. auditors to review the financial information processing and reporting compliance with established guidelines, is a true reflection of the audited entity and the circumstances related to finance, while the existence of the financial statements misstatements irresponsible. Therefore, To avoid audit risk, the audit team before the official audit should be available by the audit unit of accounting information for its authenticity, legality and integrity of the commitment. of the existence of "pending litigation" and whether the other units guarantees, etc. to make that contribution, and stamped with official seal of the audited entity, legal representative, financial responsible person, fill in "undertaking" to a clear division of accountability and auditing responsibilities, preventing audit risk. (d assurance the independence of audit work to avoid interference from all sides "independence" is one of the basic characteristics of the audit is to ensure the audit objective and fair basis, but also to avoid the fundamental premise of audit risk. If the audit work from the beginning can not guarantee its independence, the impact from all sides by some to "take care", and some to "take care", then can be imagined, the final audit conclusions can only be "major issues to minor ones of the . "In addition, the audit must be strictly enforced to avoid the system, you can also avoid possible audit risk. to do more in the focus, we must also pay attention to two things: First, in financial difficulty to pay special attention to the audited entity, Second, auditors should be familiar with the legal responsibility of the lawyers, the relationship between long-term, regular exchange of experience, to avoid the audit risk and legal liability.

Second, strict auditing procedures, according to the audit, audit risk is the key to preventing a strict audit work, improve working procedures and work steps, not according to arbitrary actions and subjective evaluation. This requires that auditors seriously in accordance with << Republic of China People's Republic of Audit to audit the implementation of the Ordinance >><<,>> Thirty-eight and specifications to carry out audit work, so that rule-based, according to the law. Specifically, the following should do a good job aspects:
(A well-developed audit programs, strict implementation of audit procedures in preparing the audit program, in addition to the preparation of audit programs in accordance with this general approach to the main content of the project should be written into the audit, the audit risk must also find out the control point. It should full reference to the internal control system to do the test results. We should conscientiously implement audit procedures, with particular attention to the service of implementation of audit documents, audit reports audited units face to face to seek advice and audit penalty hearings procedures.

(B according to the audit, accurate and appropriate positioning in the implementation of the audit process, to try to master the complete financial information, but also the basis of comprehensive audit should be focused on the review and verification, we should focus on audit risk review and analysis of control points . For each audit matters from reality, the choice of appropriate audit basis, make scientific judgments, the audit found problems in order to make an accurate characterization. qualitative basis based on paying particular attention to scope, time, content, avoid unnecessary audit risk. reposted elsewhere in the Research Papers Download http://www.hi138.com (c evaluation of objective and fair to deal with the audit assessment should be punished for the content, methods, standards and norms of the exact wording to prevent subjective assumptions, any Judgments, isolated fact. evaluation Yaoyou lawful and adequate basis for the specific issues involved if the evidence is insufficient legal basis or business criteria is not clear, not easily be evaluated. on the basis of the evaluation, treatment punishment should be objective just the facts to be clear. In addition, the audit report issued before the required audit of the audited units out of the issues raised and recommendations for rectification and correction of the written commitment, to avoid the issuance of audit reports can not be implemented or not implemented long-term no accountability of the phenomenon, in order to reduce audit risk.

Third, improve the quality of audit staff to develop a clear responsibility to prevent the audit risk management system is an important means of avoiding to the maximum extent of audit risk, auditors need to improve the quality as the fundamental point, and with the necessary division of responsibilities, improve our risk awareness, can effectively prevent the audit risk. mainly the work of the following points should be strengthened:
(A to improve the quality of audit staff, and enhance awareness of audit risk to prevent the quality of auditors audit risk is the primary means of prevention, which requires auditors to gradually improve the political quality, professional quality and ethical standards. Because all of the audit process, audit methods and audit regulations have to rely on auditors to perform, to be implemented. Therefore, improving the quality of audit staff, and enhance the auditor's audit risk prevention awareness, can increase the sense of professionalism and sense of responsibility the auditor is conducive to self perform the audit the auditors practices, based on accurate selection of the audit, more appropriate audit process and audit penalties. Meanwhile, the auditor should be clean, honest, strict compliance with the Audit Commission to develop the "eight are not allowed to" audit discipline, these risks are on guard against the audit can not be underestimated effect.

(B sound audit responsibility, a clear division of responsibilities of auditors should adhere to the audit team leader responsibility system, the audit team leader to focus on the content of the audit program development, preparation of audit working papers, audit reports and other evidence of the formation of audit information is responsible for the audit, review of people to be on the provision of all audit data, based on the Regulation of the degree to write thesis statements and audit reports and other responsible for the audit report to determine the hearing system, brainstorming and accurately define the nature of the problem, mastering processing punishment scale, audit work to form "three-tier review system" to avoid responsibility is unknown.

(C earnestly implement the responsibility of auditors, and ensure penalties and rewards on a clear division of responsibilities of auditors after their respective responsibilities to really put in place. Of due diligence, completion of the project quality audits, must be recognition and reward, for dereliction of duty in the auditing work, in violation of regulations and laws, resulting in the formation of audit litigation risk or failure should be investigated for fault liability of auditors, from the root to prevent the audit risk.

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