Improve follow-up audit to be five key areas of concern

Abstract: The follow-up audit of the audited units to help strengthen the rectification, to promote the management level to improve and maintain the audit authority and improve the quality of audit work is important. This paper audit practice to improve public awareness of the follow-up audit of the five areas discussed.

First, understand the audit findings, accurate follow-up audit of the implementation of the responsibility for follow-up audit before the audit departments should make pre-trial preparation, to the types of audit during the audit carried out a careful analysis of decisions and opinions, a comprehensive collection of audit information, including audit need from the management departments and relevant information to be audited, in short, to wide coverage of information in order to obtain comprehensive and detailed information. will reply to the audit of the audited entity (rectification report) to clean up. identify the audit the important decisions and opinions, difficult problems, itemized list of follow-up audit to the audit of the collected data in accordance with the sorting and classification of targets, which have a direct help to determine the audit priorities. In time of audit resources and limited audit According to the principle of cost-benefit relationship and the importance of the principle of setting priorities and key focus of audit will follow up the implementation of the audit task decomposition to each audit staff, to lay the foundation for the on-site audit.

Second, check the audit response unit to be audited in order to choose the direction and focus of the follow-up audit of the audit response (rectification report) is audited the audit report on the audit findings and recommendations made by the response, the implementation of decisions and opinions of an audit kinds of mandatory requirements. rectification within the period specified audit report the presence of the rectification of the problem is a concrete manifestation of the implementation of the audit decision. on the audit response (rectification report) Check the following three main points: First, the situation did not report the rectification . If the provisions of the audited entity did not report on the rectification of the rectification period, as a follow-up audit papers to the report. Second, the audit checking back, we should focus on examination of the adequacy of the audit response; report on the rectification of the problem has been rectified, rectification of the audited entity to analyze the method is correct, measure the effectiveness of the rectification is complete. Third, the audit response is not to take corrective measures, to see whether there is no detailed description of the reasons of rectification, not justifications for rectification and so on. during the follow-up audit, generally from the following aspects of the audited entity's audit response: including the audited units raised in the audit report findings and recommendations to the response on the written documents and oral response to the audited entity, or be reservations about the way the audit unit. specifically refers to: �� do not respond; �� inadequate response; �� the audited entity and bias differences; �� the audited entity to take corrective measures will not be a detailed description. effectively distinguish and fully understand the units being audited audit findings and conclusions of the various views is essential. because the "response" describes the audited entity through repeated audit opinion and audit findings as appropriate to the variety of responses, the auditor can also respond to the future direction and focus of the selected (or clarify the facts, or take other corrective measures).

Third, attach importance to rectification of the problem has been the authenticity and validity follow-up audit, the report of the auditees rectification problem has been rectified, should pay attention to the authenticity and validity. Mainly divided into the following three conditions: First, check to be audited corrective action taken is correct, there is no deceitful, deceive the phenomenon, there is no rectification of the problem and produce a new problem situation. The second is the actual audit unit will be the corrective measures taken (the operation of corrective action) and audit measures have been taken back in (the written record of corrective measures) compared to see if consistent, to achieve what extent. Third, whether there is simply not the rectification, and the audit response said the situation has been rectified to see if there are falsifications. on rectification has been in place, to make copies, transcripts and other audit evidence gathering, and as a follow-up audit data retention. Links to free download http://www.hi138.com four papers, the focus of the review did not find the cause of the rectification section and the right remedy, the decision to urge the rectification of the audit is not required rectification rectification in place within the period, as the follow-up audit to focus on. rectification of the problem is not to realistic analysis. rectification of subjective intent does not, in the exchange of audit opinion To supervise the implementation of the rectification when the responsibility; on historical issues such as rectification in place are not objective reasons, to explain the situation and the reform program is detailed; policy changes due to the problem does not require rectification, the rectification should not be without problems; in the implementation of the audited entity in the audit process, the trial for some reason there is missing or wrong situation the trial, the audit authority should be timely follow-up audit amendment.

Fifth, do the follow-up audit records, to enhance audit quality and level of
(A) the auditor self-generated records. Including the work described in the letter and the nature and results of follow-up audit the records, such as the audit journal, audit working papers, access to data lists. Audit papers to check out of the question stated in the audit conclusions from which and indicate whether the audited entity reports in reply. (b) the audited unit and other audit findings and conclusions of the audit opinion information. (c) the audited entity to audit the return generated in the form of a written record. including plans description of corrective action on audit reports and take corrective measures identified in the text information. (d) information on a variety of inspection evidence. For important issues have been rectified, has done copying, records of investigation and evidence collection materials, but also as a audit follow-up data were collected archives. (e) follow-up audit report. follow-up audit report is a summary of the follow-up audit work, the effect is also reflected in the audit. follow-up audit report to explain the purpose of follow-up audit, Reaffirming its previous audit findings and audit recommendations, summarized the corrective measures taken, the follow-up review of audit results and audit staff on the evaluation of corrective measures.!
References:
[1] Wang Jinfeng, Peng Guoxiang, "audit trail check", "" China audit>>, 2002.5
[2] Fu History Group, "Discussion on the follow-up audit", the Guangdong Provincial Audit Department Web site
[3] Li Tian quarter, Liu Shengli, "the follow-up audit: a necessary complement to the internal audit", "" China oil companies>>;
[4] Geng Cao Group, "On the follow-up audit on the business knowledge and thinking", "<traffic accounting>>, Journal of Accounting Wang Xiao.

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