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审计质量是审计工作的生命,它涉及审计的各项工作,贯穿于每个审计项目的全过程.然而审计质量控制也存在着审计计划不科学、审计工作底稿不规范、审计人员专业技能不过关、审计结论容易出现偏差等问题.加强审计质量控制,要加强审计基础工作,全面贯彻审计准则;要提高审计人员素质,优化审计人员群体结构;要采用科学取证方法,确保审计证据充分正确;要严把“四关”,加强审计项目管理.
人气:452 ℃ 时间:2020-03-21 13:21:37
解答
The qualityof audit is the essential part of audit work, it involves the audit of the work, passes through in each audit the whole process of the project. However the quality of auditcontrol, there are also audit plans not science, audit working papers is not standard, auditors professional skills through, not audit conclusion is likely to occur windage. Strengthen the audit quality control, to strengthen the audit work foundation, the comprehensive implementation audit criteria; To improve the auditing personnel quality, optimizing the auditors group structure; To make use of the scientific evidence method, ensure audit evidence sufficient and correct; To strictly control the "four pass", strengthen the audit project management
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