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To improve audit quality to avoid the problem of audit risk


Units under the direct leadership of the main person in charge of ... ... the independent exercise of internal audit oversight. Leaders responsible for the unit and reporting. When the good leadership of the General Staff. hi,[link widoczny dla zalogowanych], just to handle the concept of the audit issues identified,[link widoczny dla zalogowanych], provide the basis for leadership decisions, advisor and assistant to really play the role of internal audit in order to improve their status, to ensure the independence of internal audit staff . t c) improve the quality of audit work to prevent internal audit risk. the quality of internal audit work of internal audit determines the survival and development. objective, reliable, timely and highly professional corporate management audit can provide a large number of other departments useful information, but also to cool the internal audit to reduce to the maximum wind. to improve the quality of internal audit work. First. should improve the internal auditing practices. Internal audit should break through the traditional audit approach, in addition to provide correct and reliable information outside the enterprises to supervise the economic activities of enterprises operating results to provide objective and fair assessment, to improve enterprise management, increase economic efficiency efforts. Second, audit procedures should be strictly. Select the appropriate audit approach. in the implementation of audit supervision process,[link widoczny dla zalogowanych], in accordance with auditing procedures. according to the audit, and dealing with problems. to avoid audit risks. Meanwhile, in the audit approach should be flexible, arrested in the form of constant innovation to make the process too onerous audit work should continue to sum up experience, enhance learning. Take him long make up our own weaknesses, so that improved quality of audit work, which is the scope of internal audit risk-fang had to save one of the measures. (D) to improve the quality of audit staff to prevent internal audit risk. The inherent risks inherent audit risk. There are also external risks on subjective judgments. Establish a sound internal control system, strengthen the independence of internal audit, to improve audit quality, is important. But the human factor can not be ignored to improve their quality audit staff. Is to reduce and prevent the risk of root car to ensure that internal audit is the most effective preventive measures. First of all, the auditor should have a strong sense of risk aversion and strengthen the sense of responsibility to resist risks. Second, the learning and training is to improve the quality of audit staff an important way. Internal audit department should be based on operational needs, and continuously strengthen the political theory of internal audit staff and business training. Improve the professional quality and ethical standards, improving audit quality, better carry out internal audit work. (Author: Gansu Province, audit research and 'Training Centre) (Continued from page 29) Assets of the situation. Fork because corporate technological innovation, product development, development,[link widoczny dla zalogowanych], production and sales cycles continue to shorten the fork on the market provides a convenient brisk trading tools. Enterprises operating in the direction of overnight conversion and investment. The value of enterprise assets and increase the timeliness, making regular accounting statements behind the current financial situation of enterprises and assets identification of operating conditions. Accounting statements and also cause the audit report lag lag. This delay based on information in the audit report made to the information users would inevitably bring about financial risk. In addition,[link widoczny dla zalogowanych], the audit report. Business users that is recognized over the past events or transactions and guarantees. As everyone knows, when he received the audit report, and make policy accordingly have lost the best period, and the resulting financial losses, which they can be accused of misrepresentation or false audit reports. In summary, the essence of the meaning of audit risk is the possibility of loss. Since the expansion of the scope of the loss of the main result of the expansion of Han style of audit risk. That triggered the audit risk and audit by the audit client to the audit staff to expand relations between the behavior of third parties (who reported directly. Potential users and other persons.) According to China's auditing environment, auditing the content and juice at the request of the trial. Meaning of audit risk is: auditors in the audit process I ��. As a result of inadequate audit procedures and methods. Or to audit matters made the wrong judgments, made with the truth table does not match the audit conclusions. Audit object and causing a third party relating to the loss, and the resulting responsibility for the audit of the main bear the possibility of such losses on its specific expression: 1, audit risk is the implementation of accountability audit of the main body of the person or organization. 2, the object of the audit risk of causing a loss of the audit relationship between objects and third party audit. 3, the audit objective aspects of risk arising from the audit staff using an inappropriate audit procedures and methods or to make professional judgments on the wrong 4, the trial produced juice subjective risk is unintentional. Non-subjective malice or lack of occupational seriously. 5, the audit risk is the essence of the audit findings made inappropriate and cause the loss of possibilities: (continued)
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