Audit work is also called audit activity. Broadly speaking, it refers to all audit business activities such as audit supervision and inspection, comprehensive management, education and training, scientific research and publicity. Audit supervision and inspection is the core and substantive activity of audit work, and other audit business activities are the guarantee and extension of core activities.
They complement each other, depend on each other and are indispensable. * * * together form a unified whole. In practical work, people are used to calling specific audit supervision and inspection business activities audit work. The four links that should be paid attention to in audit work are: first, highlighting the key points; Second, emphasize timeliness; The third is to check and implement; Fourth, produce results.
The auditor's job content:
1. Review the implementation of various financial systems of enterprises, and assist the audit supervisor in making audit plans or schemes.
2, responsible for the completion of assets, liabilities, income, costs, expenses, profits and other single business audit.
3. Obtain sufficient audit evidence according to audit procedures and audit plans, support audit findings and audit suggestions, and provide growth services for enterprise operations.
4, review the financial revenue and expenditure items, expenses and reimbursement.
5. Review the authenticity of invoices, vouchers, account books and statements and whether they meet the requirements of enterprise financial system.
6, check and review the audit evidence, make individual audit evaluation opinions.
7. Prepare internal audit reports on all audit matters involved, and put forward handling opinions and suggestions.