Private audit is CPA audit, which came into being later than official audit and internal audit, but developed very rapidly. /kloc-at the end of 0/6th century, the partnership enterprises in Italy and other countries located on the Mediterranean coast appeared, and it was necessary to entrust others to operate the trade business, which led to the separation of property ownership and management rights, and it was necessary for people independent of the property owners and operators to verify the accounts, so private auditing came into being, which could be regarded as the bud of private auditing. Venice Accounting Association was founded in Venice 158 1.
The biggest difference between national audit, social audit and internal audit is that they are all supervision departments, which complement each other and form the whole social and economic supervision system.
Different:
1) The audit subject is different, and the national audit is the national audit institution (National Audit Office); Internal audit is the audit department of an enterprise; Social audit is an intermediary institution (accounting firm).
2) The objects of audit are different. The objects of national audit are party and government organs and state-owned enterprises as legal persons; The object of internal audit is the internal departments or leaders of enterprises or units; The object of social audit is any unit or institution except the state secret unit.
3) The audit focus is different. The national audit focuses on maintaining and increasing the value of state-owned assets, whether there is corruption or not, and performing public duties; Internal audit focuses on matters related to the operation and management of the unit; Social audit, also known as entrusted audit, focuses on the entrusted content or project.
4) If the treatment results are different, the national audit will be publicized within the specified scope, and other state organs will put forward treatment opinions; Internal audit reports to the management of the enterprise, and the management puts forward handling opinions; Social audit informs the entrusting party, the audited entity or the public, and only gives audit opinions, but does not give treatment opinions.
How many types of audits are there? There are social audits, internal audits, and what audits are there? The CIA is an international registered internal audit institution. What kind of audit is the intermediate auditor? National audit.
Social audit refers to the audit of accounting firms. It stands for certificate and certified public accountant.
Internal audit is the company's internal audit department, mainly responsible for the company's internal audit work. Cia representative certificate.
National audit is the audit department of the * * * organization, mainly the audit of the * * * department of state-owned enterprises. Intermediate auditors and senior auditors are awarded through the examinations organized by China Audit Office.
Is risk-oriented audit an internal audit or a social audit? Why is risk-oriented audit an internal audit? Carrying out risk-oriented management audit is the only way for internal audit.
What is the relationship among national audit, internal audit and social audit? In the audit supervision system, national audit institutions, internal audit departments and social audit organizations are independent of each other, serve different audit objects and different audit objectives, and perform their respective duties in different audit fields, which is irreplaceable, so there is no master-slave relationship. At the same time, the three types of audit institutions are interrelated, and the state audit institutions can entrust the audit matters within their audit scope to internal audit or social audit organizations; National audit institutions and social audit organizations need to know the situation from the internal audit department and make full use of the work of the internal audit department to save audit time, improve audit efficiency and ensure audit effect; When conducting internal audit, we can make full use of the relevant audit materials provided by national audit and social audit organizations to improve the reliability and authority of internal audit. In a word, the national audit institutions, internal audit departments and social audit organizations cooperate with each other to form the audit work system in China.
The difference between social audit and audit includes social audit and * * * audit, so I will answer the difference between social audit and * * * audit, taking the audit of central enterprises as an example, as follows:
First, the audit objectives are different.
Audit objective refers to the final result that the audit subject expects to achieve in the audit practice of the audited entity under a specific environmental background.
For social audit, the audit goal is to express opinions on the legality, fairness and consistency of the accounting treatment methods of the audited units. For * * * audit, the goal is not so simple. Most of the * * * audits accepted by central enterprises are economic responsibility audits of their leaders. Their goals include not only determining the truthfulness, legality and benefits of the financial revenue and expenditure, assets and liabilities, profits and losses of the central enterprises where they lead, but also improving and strengthening the supervision of enterprises, so as to provide services for encouraging leading cadres to administer according to law and make correct decisions, and improve work efficiency and the benefits of enterprise economic activities.
Therefore, * * * the scope of audit objectives is wider than social audit, not only involving financial aspects, but a personalized audit, which promotes the construction of a clean government by investigating major violations of law and discipline, makes enterprises pay more attention to the evaluation of internal control and risk level control, and also makes enterprises develop more effectively and soundly.
Second, the degree of audit independence is different.
The independence of audit work has an essential influence on the credibility of audit results and is the soul of audit work. The independence of audit work can not be separated from the entrustment relationship of audit work.
In the social audit of central enterprises, the entrustment relationship is usually that shareholders entrust the management to manage the company, and the board of directors or audit Committee of the enterprise hires an external third party, that is, an accounting firm, to conduct financial audit of the enterprise. After completing the audit, the accounting firm shall issue an audit report and make it public to shareholders (for listed companies, it shall be made public to the whole society). In this process, the implementer of audit work is an accounting firm, which is a third-party enterprise for profit. The decision-making level of central enterprises determines their salaries, and the audit fees are paid by the management. In this context, even if the accounting firm has no special interest relationship with the audited units and individuals, even if the CPA who performs the audit maintains an objective and selfless attitude, it is inevitable that the accounting firm will look at the "face" of the audited units to some extent. Therefore, to some extent, the independence of social audit is limited.
In the * * * audit of central enterprises, the entrustment relationship is usually that the state organs directly entrust the Audit Office to audit the enterprises, and the Audit Office will issue the * * * audit report after completing the audit work, which will be made public to the State Council and the whole society. In this process, the implementer of audit work is the Audit Commission. As a * * * organ, the Audit Commission is not an organization that pursues economic interests, nor will it charge any fees to the audited units. At the same time, considering the performance evaluation mechanism of audit institutions, every auditor will try his best to find more problems. Therefore, the Audit Commission can truly have no interest relationship with the audited entity, and the independence of * * * audit is stronger than that of social audit.
Third, the audit process and methods are different.
It is precisely because of the different audit objectives and independence that social audit and * * * audit of central enterprises have different audit processes and methods.
In social audit, accounting firms have a set of systematic audit processes, including the stages of making audit project plan, audit preparation, audit implementation, audit conclusion and audit process continuation, and each stage has standardized operation processes. Among them, audit preparation and audit implementation are the core stages, and the conclusions drawn in the audit preparation stage determine the work content in the audit implementation stage. In the audit preparation stage, the accounting firm should know the basic situation of the audited entity and industry, including the internal control system, so as to assess the audit risk, make an audit plan and preliminarily judge the importance according to the audit risk assessment, then conduct control testing according to the audit plan, and make a specific plan for substantive testing after the test; In the audit implementation stage, auditors will use audit software to retrieve the required data from the financial system of the audited entity, conduct the audit based on the financial statements, collect audit evidence through observation, inquiry, confirmation and analysis procedures, and draw audit conclusions. There are fixed routines and methods in the whole process. Auditors only need to follow these fixed routines and methods, and can successfully complete their work without too much subjective thinking.
In the * * * audit, there is also a standardized process as a whole, which can be simply understood as: forming an audit team, sending it to audit notice, holding an audit meeting, investigating and understanding the situation of the audited unit, compiling an audit implementation plan, implementing an audit plan, obtaining audit evidence, drawing audit conclusions, recording the audit process and results, and issuing an audit report and filing it. The difference is that auditors need more subjective thinking and flexible use of various methods at each stage, rather than following fixed routines and methods. For example, when implementing the audit plan and obtaining audit evidence, the auditor's vision should not be limited to financial statements, but also consider the possibility that the audited entity violates some national policies and regulations, or the possibility that the leader has not made correct decisions. Therefore, auditors need to examine their compliance, economy, efficiency and rationality of decision-making in a wider scope.
Therefore, in the social audit of central enterprises, what auditors have to do is to implement all the standardized processes. Although the workload is large, the work is difficult. In the audit of central enterprises, what auditors need to do is to find the problems of the audited units through various methods, which requires keen insight and strong analytical ability, and the work is difficult.
Four, the auditor's authority is different.
For legal reasons, the power of an accounting firm includes and only includes the contents promised or granted by the client in the agreement. In the case that the existing power can't support the auditor to collect audit evidence further, the auditor has to consider its influence on the audit report opinion and disclose it when necessary, but it can't conduct a thorough investigation.
* * * Audit institutions have more rights granted by law, including the right to submit information, the right to investigate and collect evidence (including the right to inquire), the right to take administrative compulsory measures, the right to sue, the right to request assistance, the right to transfer, the right to dispose of and the right to inform. Among them, the right of investigation and evidence collection plays an important role in the audit process. 20 10 revised "Auditing Standards of People's Republic of China (PRC)" stipulates: "The power of audit investigation is the power given to the national audit institutions by Chinese laws to conduct administrative investigation and obtain evidence. In order to obtain relevant certification materials, audit institutions have the right to investigate relevant matters and possible problems in the audit process to relevant individuals and units. In the process of investigation, relevant individuals and relevant units must assist and try their best to support the work of audit institutions, and they need to reflect all possible situations in a timely and effective manner, and at the same time, they need to provide relevant supporting materials. " Therefore, when necessary, the auditing organ can go to the bank to inquire about the account flow and relevant vouchers of the audited entity or suspect, can go to other financial institutions to inquire about the securities trading account of the audited entity or suspect, can also go to the public security bureau and other organs to inquire about the suspect's household registration information, and can even inquire about housing property rights information.
Because the authority of the * * * audit executor is far greater than that of the social audit, the depth and breadth of the * * * audit will be far greater than that of the social audit, and the audit results obtained are usually more significant.
Verb (abbreviation for verb) Different audit results and impacts
In the social audit of central enterprises, the main audit result is the audit report issued to shareholders, which expresses opinions on the financial statements of the audited units fairly and fairly, so that relevant personnel can understand the real financial situation of the enterprise. Shareholders can evaluate the management's operating performance according to the audit report and financial statements, and provide support for various decisions.
In the audit of central enterprises, the audit results are quite rich. First of all, the audit report of * * * is more complete, including not only financial issues such as financial revenue and expenditure, assets and liabilities, owner's rights and interests of the audited unit, but also the implementation of national macroeconomic policies and decision-making, major economic decisions, internal management, enterprise information construction and operation, and leaders' compliance with clean and honest employment regulations. Secondly, violations of laws and regulations found in the audit process, such as corruption, bribery, misappropriation of public funds, abuse of power, insider trading and so on. , through the audit to the relevant departments and units.
Qingdao Audit Bureau belongs to () A social audit B internal audit C *** audit D private audit C.
Which is better for employment, social audit, infrastructure audit or internal audit, and which is suitable for liberal arts students? Liberal arts students are suitable for social audit and internal audit. It is better for science students to study infrastructure audit, and if boys study infrastructure audit and have good employment prospects, girls should forget it. Employment depends on what you think. Social audit is the audit of enterprises. It is more procedural and easy to have CPA. Many internal audit work of the unit is trivial, and there are inevitably some management responsibilities. As far as salary is concerned, after staying in the firm for several years, the salary will still rise a lot after coming out to find a job. Internal auditors generally need to know the internal situation very well and need to settle down slowly, so the increase is generally not very large. Of course, for example, the internal audit of public institutions will go out.
What is the difference between national audit, social audit and internal audit in the civil service recruitment examination of the People's Liberation Army? 1, and the audited objects are different;
Internal audit is the audit department of an enterprise.
Social audit is an intermediary institution (accounting firm)
The national audit is the national audit institution (National Audit Office).
2, the legal basis and auditing standards are different:
Internal audit is the "Regulations of the National Audit Office on Internal Audit Work" and internal audit standards.
Social audit is the Audit Law of People's Republic of China (PRC) and the national auditing standards.
National audit is the Audit Law of People's Republic of China (PRC) and the national auditing standards.
3. Different independence:
Internal audit is one-way independent, directly led by departments and units, and relatively independent from the audited department. It is an authorized audit, and the authorized unit is the main leader of the unit or its corresponding management organization.
Social audit is two-way independent, independent of the client and the audited entity. It is an entrusted audit, which will be implemented after being entrusted.
The national audit is independent in both directions, independent of the authorized unit and the audited unit, and it is an authorized audit. The authorized unit is the country at the same level and its relevant management institutions.
4, the audit objectives are different:
Internal audit is to serve the internal management of the unit, with strengthening the internal control of the unit and reducing the management risk as the main audit goal, covering all aspects of the unit management process, including risk management, control and governance process.
Social audit serves the internal management of the unit, and the main audit goal is to strengthen the internal control of the unit and reduce the management risk. It can only review and verify the relevant economic activities of the audited entity designated by the entrusting party.
National audit is to audit the authenticity, legality and efficiency of financial revenue and expenditure or financial revenue and expenditure of a unit, and it is the national level and its related management institutions.
5, the audit authority is different:
Internal audit has the right to review and handle, but its inward service determines that its compulsion and independence are weaker than that of national audit, and its review conclusion is not as high as that of social audit.
Social audit can only audit the relevant economic activities of the audited entity designated by the entrusting party.
The national audit has administrative compulsion, which has both the right to review and the right to deal with the violations of laws and regulations of the audited units.
6. Different responsibilities and roles:
Internal audit is internal self-monitoring and only responsible to the unit. The internal audit report can only be used as a reference for the operation and management of the unit, and it does not play the role of external verification and is not made public.
Social audit is social supervision, and social audit reports should be open, responsible to investors, creditors and the public, and have the role of social authentication.
National audit is the administrative supervision of national audit, which is mandatory. Except for business secrets or other contents that should not be disclosed, the audit results shall be made public.
7, the audit object is different:
Internal audit is the internal department or leader of an enterprise or unit.
Social audit is any unit or institution except the state secrecy unit.
National audit is the party and government organs and state-owned enterprises as legal persons.
8, the audit focus is different:
Internal audit is related to the operation and management of the unit.
Social audit, also known as entrusted audit, focuses on the entrusted content or project.
National audit is the responsibility of maintaining and increasing the value of state-owned assets. Whether there is corruption or not, it performs public duties.
9, the result processing is different:
Internal audit is to report to the management of the enterprise, and the management puts forward handling opinions.
Social audit is to inform the entrusting party, the audited entity or the public, and only give audit opinions, not handling opinions.
The state audit shall be publicized within the designated scope, and other state organs shall put forward opinions on handling it.
10, different customers:
Internal audit is the main leader of the unit or its corresponding management.
Social audit is entrusted by investors, creditors and the public.
National audit focuses on financial processes and internal control related to financial information.
1 1, similarity:
They are all supervision departments, which complement each other and constitute the supervision system of the whole social economy.