(5) Summary report on the audit work of the firm.</p><p>Audit summary report of the firm 1</p><p>According to the provisions of "China Certified Public Accountants' Practice Quality Inspection System

(5) Summary report on the audit work of the firm.

Audit summary report of the firm 1

According to the provisions of "China Certified Public Accountants' Practice Quality Inspection System

(5) Summary report on the audit work of the firm.

Audit summary report of the firm 1

According to the provisions of "China Certified Public Accountants' Practice Quality Inspection System (Trial)" and the spirit of "Notice of China Institute of Certified Public Accountants on Carrying out the Practice Quality Inspection of Accounting Firms in 20-2000", we inspected 50 accounting firms (including branches) from July 4 to August 30, 2000, and reviewed 65,438+03 firms. Now report from the following four aspects:

I. Characteristics and basic practices of this year's inspection work

Carrying out supervision and inspection of practice quality is the inherent requirement and objective need of industry integrity construction. This inspection work is arranged by the leaders of the association, and the supervision department is responsible for its implementation. On the basis of previous inspection experience, the inspection work in 2000 was carefully prepared and arranged in terms of planning, organization and implementation.

(a) to do a good job of preparation before the inspection.

After the inspection arrangement meeting of AICPA, we revised the work plan of practice quality inspection, and determined the inspection object, scope, inspection methods and methods for 20-20 10. Hold a professional quality inspection work arrangement meeting to deploy this year's business quality inspection work.

A training course for inspectors was held, and 40 inspectors received training before inspection; According to the characteristics of small-scale enterprises, the inspection working papers of small-scale enterprises are simplified.

(2) Characteristics and basic practices of inspection work

According to the requirements of AICPA and the principle that AICPA and the supervision department of Finance Bureau do not repeat inspections, 50 firms were inspected, of which 45 were newly established 20 years later, 2 were qualified for securities and futures business, and 3 were not self-inspected by AICPA within 5 years. At the same time, the practice quality of 13 firm, which was forced to be trained last year, was audited.

The trend of business loss is bound to aggravate unfair competition among peers.

Second, the analysis of the problems existing in specific audit projects

(A) the issue of legal liability

1. Not paying enough attention to accounting responsibility and auditing responsibility. The collected financial report has not been signed or sealed by the person in charge of the unit or has no official seal of the unit; Take the name of the firm as the header or footer of the notes to the accounting statements; Failing to disclose the related party relationship and its transactions in accordance with the requirements of the Accounting Standards for Business Enterprises; The notes to the accounting statements do not list the contents of the main statements; The date of approval and publication of undisclosed financial statements; There are widespread problems such as the governance statement has no signing date or the signing date is inconsistent with the date of the audit report.

2. The audit report filed in the manuscript is not strictly implemented with the signature and seal system. If the certified public accountant only seals but does not sign or only signs and does not seal; What should not be attached to the audit report is attached. Whether accounting statements are attached to the text of the report.

3. Newly-established small firms do not pay enough attention to the engagement letter. There is no business engagement letter, the elements of the business engagement letter are incomplete or inappropriate, the audited enterprise does not affix its seal, the date of issuing the report is not clear or there is no signing date or effective date, the signing date is later than the reporting date, and the scope of use of the annual audit report is not properly restricted.

Weak legal awareness is a common problem found in this year's business inspection. We believe that if the audit business of the firm involves the courts, public security and other relevant departments, the above problems will lead the firm and certified public accountants to bear unnecessary legal responsibilities.

(b) Problems in integrated projects

1, generally do not pay attention to the preparation of audit plans. Some companies have not prepared audit plans. Or the specific audit plan is fixed and not adjusted according to the actual situation of the project to meet the needs of the project. Generally, we don't pay attention to the implementation instructions of the audit procedure table, and reduce the audit procedure without the approval of the person in charge, which is very arbitrary in the actual implementation process. In the audit plan, there is no analysis of enterprise-related risk factors, no process and basis for determining the level of importance, no description of audit objectives, and no description of previous annual audits.

Simple, no cost budget, no explanation of audit procedures for important audit fields and subjects.

2. Generally speaking, the firm did not pay enough attention to the opening balance, did not obtain reliable and favorable evidence of the opening balance, and did not implement the corresponding audit procedures; Large carry-over items affecting the current period were not tracked, and the influence of opening balance on accounting statements was not fully considered.

3. There is no audit summary. No compliance test record, audit difference summary table and trial balance were compiled.

4. The purpose of compliance test is not clear, and the results of compliance test do not correspond to the time, nature and scope of substantive test, which does not reflect the characteristics of institutional basic audit. The basis for determining the sample size of compliance test is not fully explained.

5. No permanent files have been established separately, and the long-term files collected by the personnel who accept the entrusted project for the first time are not unified.

1, current account confirmation is generally not in place. Some auditing procedures for accounts receivable and accounts payable are only auditing and checking accounts, lacking the necessary aging analysis and confirmation procedures; Some people sent letters, but in rare cases, they confirmed them without performing any alternative procedures. For example, when a firm audits a material company, its other receivables amount to 72.25 million yuan, accounting for 34% of the total assets. 74%, there is no audit procedure, and there is no alternative procedure for confirmation.

2. Inventory supervision procedures are generally not in place. For the audit of physical assets, generally only the list or inventory table provided by customers is obtained, but there is no record of the supervision or withdrawal of the firm. Some have inventory or collection records, but the data of inventory date is not tied back to the reporting date for verification, which makes the audit procedures implemented unable to achieve the audit purpose; For physical assets that cannot be supervised or withdrawn due to objective reasons, relevant substitution procedures have not been implemented; The manuscript lacks auditors' attention to the property rights of large assets, such as invoices for large fixed assets and customs declarations for imported equipment.

3. Construction permit of the project under construction, certificate of house and land use right and related mortgage matters.

For example, the inventory of a renovation project audited by a firm is 6,543,802,340 yuan, accounting for 38% of the total assets. 77%。 Among them, the project construction cost12.3 million yuan, and the certified public accountant did not prepare a detailed list according to the project, paid no attention to the project progress, and did not carry out the audit procedure of physical supervision.

4. The draft of long-term investment does not indicate the investment proportion and accounting method. For the investment with a large proportion agreed in the contract, it is not necessary to check whether the long-term investment is accounted by the equity method, whether the current profit and loss adjustment is correct, and whether consolidated statements should be prepared for judgment.

5. Revenue recognition does not meet relevant standards. For example, the current accounting statements of a construction enterprise confirm income 15. 300 million yuan. The certified public accountant did not obtain the confirmation basis of the project settlement income, did not judge the income confirmation in combination with the project contract and the project progress, and did not consider the influence of the accounting statements of the income confirmation group.

6. Most companies inspected usually don't have enough working papers to audit the cash flow statement.

7. The collected audit evidence is insufficient and inappropriate, which is not enough to form strong support for the audit conclusion. Auditors copy a large number of enterprise general ledger, subsidiary ledger, accounting vouchers and original vouchers, blindly collect invalid audit evidence, and have no track record of evidence analysis and professional judgment; Some audit evidence does not support the audit conclusion or the two are inconsistent; Part of the collected audit evidence is not sufficient, the purpose is not strong, and the sampling ratio of vouchers is too low, which can not be used as the basis to support the audit conclusion; Some audit projects and important matters have not obtained audit evidence, so inspectors cannot further judge the impact on audit opinions.

Summary Report on Audit Work of Firm II

In recent years, Hefei Power Supply Company regards strengthening internal audit as the "No.1 Project" to strengthen enterprise lean management. With the change of enterprise development mode, internal audit has become the "immune system" of enterprises, and it has gradually deepened from financial revenue and expenditure audit focusing on checking and correcting mistakes to comprehensive economic benefit audit.

Hefei Power Supply Company has established a scientific internal audit index system on the basis of in-depth analysis of enterprise management needs and according to the characteristics of enterprise production and operation. The Audit Department puts forward audit tasks and work plan suggestions according to the key control points and phased work priorities of the enterprise's production and operation. The audit work joint meeting attended by audit, finance, marketing, discipline inspection and supervision departments regularly reports the progress of audit management and the application of audit results, studies and solves the difficulties faced by the audit work, and evaluates the constructiveness and applicability of the audit results. Through effective index review and evaluation, the work intention and initiative of front-line managers can be mobilized and stimulated, thus achieving the overall business objectives of the enterprise.

Hefei Power Supply Company also conducts audit work around enhancing the risk management potential of enterprises. By formulating and perfecting the audit system, the power and responsibility of internal audit supervision and evaluation of enterprise management are further guaranteed, and the risk-oriented audit plan system management is carried out. Optimize resource allocation through risk assessment and internal control, and create a good audit atmosphere by cultivating risk culture. For example, in view of the accelerated pace of power grid construction and the surge of power transmission and transformation projects in Hefei, Hefei Power Supply Company stepped up project audit, focused on analyzing the risk points in project construction management, gradually moved forward the internal audit threshold, took the final accounts audit as the core, implemented a systematic project audit mode of pre-project review, in-process supervision and management, and post-event cost control, broke the audit regional restrictions, integrated cross-regional audit resources, and organically combined index audit, comprehensive audit, special audit and term audit.

First, strengthen process control and improve the quality of internal audit.

Quality is the life of audit work. Hefei Power Supply Company comprehensively improves the quality of internal audit from the aspects of system, means and result management.

In terms of management standardization, Hefei Power Supply Company has formulated and improved the 2 1 management method and implementation plan from the aspects of system construction, audit management, internal control, risk management and assessment. , and detailed the annual audit plan, scheme design, evidence collection, manuscript log writing, report quality control, file management and other whole process standard systems, and gradually formed an effective internal audit system.

In terms of informatization, with the online operation of enterprise erp system, the rich information and powerful information analysis function of erp system are of great help to audit work. The auditors of the company studied the operation of erp process, deepened the application of erp audit system, and began to carry out project audit work under erp environment. On this basis, Hefei Power Supply Company established an internal audit information system to sort out the economic business processes from top to bottom according to the asset affiliation, and collect information such as institutional changes, personnel adjustments, file systems, financial statements, economic activity analysis reports, etc., and form standardized and modular analysis conclusions through system setup. In this way, when we understand the audit task, we can quickly bring relevant supporting materials. In daily management, the audit plan can be revised accurately by combining risk management, which brings systematic and diversified auxiliary information to management decision-making and greatly improves the efficiency of audit work.

In order to avoid the problems of incomplete audit rectification and the formation of "rectification information islands" between audited units, Hefei Power Supply Company implemented integrated management of audit results. The audit department will file the problems and rectification found in recent years by unit and enter them into the audit information base as part of the audit file database. At the same time, a sound information feedback system is also established to regularly monitor and report the improvement progress, measures implementation, rectification effect, suggestions and opinions and suggestions put forward by audits over the years. Analyze and study the problems found in recent years and the rectification situation, give play to the role of the linkage mechanism of supervision and inspection, intensify the investigation and rectification of communication information, grasp the characteristics of * * *, highlight typical cases, and realize the normal management and research management of audit results.

In addition, Hefei Power Supply Company also incorporated the information of audit results into the annual performance appraisal according to the audit results and the accountability system of strictly administering enterprises according to law, and linked it with the performance appraisal of the principal responsible persons of various departments and units.

By strengthening the standardization and informatization level of internal audit and strengthening the application of results, the quantity and quality of audit projects in Hefei Power Supply Company have been improved year by year, and the efficiency of internal audit has been significantly improved. The company * * * completed financial and management audits 17, 379 engineering audits, and put forward more than 20 audit opinions and suggestions 1796 to promote enterprises to increase revenue and reduce expenditure. 320,000 yuan, which really played a value-added role in enterprise management.

Second, innovative management tools to achieve sustainable development

Hefei Power Supply Company has established and improved the audit talent reserve mechanism, post-project evaluation mechanism, work achievement transformation mechanism and innovation cultivation mechanism through innovative audit methods and means, so as to realize the sustained and healthy development of internal audit.

The main person in charge of Hefei Power Supply Company is in charge of the audit department, which participates in business management such as enterprise budget preparation, and its functions and functions are effectively played. The division of functions and working procedures of the Audit Committee have been continuously improved and perfected. By rationalizing the management system, integrating relevant resources and establishing a standardized, sound, smooth and sustainable audit execution system, the understanding and cooperation on the importance of internal audit have been further improved, and the internal audit atmosphere has become increasingly strong.

The contradiction between the demand of audit task and the shortage of human resources has always been a problem that Hefei Power Supply Company is concerned about and committed to solving. Based on the network of auditors, the company has expanded and established a management expert database and an auditor talent pool. Through mentoring system, competition for project presiding officers, auditor evaluation, absorbing multi-disciplinary auditors, and supervising project presiding officers of county-level companies, the company has carried out personnel training and reserve work, which greatly improved the auditor's work potential and project quality.

In addition, Hefei Power Supply Company also applies the evaluation confirmation conclusion to quality improvement measures, which promotes the production of high-quality audit results and gradually extends to the quality self-evaluation of the whole enterprise activities, which is of great benefit to improving the internal governance structure of enterprises and preventing operational risks.

Hefei Power Supply Company also attaches great importance to transforming work practice into theoretical results, and has launched a series of theoretical results by writing audit cases and typical work experience, writing special papers, and carrying out subject research. In recent years, the papers 1 1 such as "management of audit results under the environment of governing enterprises according to law" and "audit supervision of county companies" have won many awards such as Anhui internal audit theory seminar and Anhui electric power company management innovation.

In addition, Hefei Power Supply Company has also established an innovation cultivation mechanism, including cross-industry information collection, "brainstorming" for specific problems, and establishing "big teams" and other procedures and methods. Since last year, self-assessment of risk, multi-module audit in erp environment, introduction of work instruction system in on-site audit process, implementation of multi-type project portfolio and performance audit have all achieved necessary results under the innovative cultivation mechanism.

Summary report of audit work of the firm

In a certain year, our school gave full play to the role of internal audit, which played a positive role in effectively preventing risks, ensuring the safety of funds, standardizing internal management and promoting the standardized and coordinated development of school financial management. According to the work plan of the Audit Bureau of the Education Bureau and the internal audit plan of the school at the beginning of a certain year, the internal audit team of our school completed the following work this year:

First, further establish and improve the content and working system of internal audit; Business learning has been strengthened, new problems encountered in audit work have been solved, and the audit work has changed from error detection and fraud prevention to risk prevention and management promotion.

Two, seriously study related business, timely understanding of rural compulsory education funding policy. In the specific work, whether the school charges according to the policy norms, the use and settlement of operating expenses, and the collection and use of daily public funds are taken as important contents to ensure the role of internal audit in implementing the school education fund guarantee system.

Third, the school's financial revenue and expenditure, fund management and canteen food revenue and expenditure were audited for the first time, and the audit report was submitted in time, which effectively improved the efficiency of the use of education funds.

According to the characteristics of the school's economic activities, the main contents of our school's internal audit this year are:

1. audited the income of the school, and the internal audit team believed that all the income of the school was recorded in time and included in the school's financial accounting, and there was no concealment, interception, misappropriation or transfer of the school's income.

2. Audit the expenses of the school, including teachers' salaries, performance pay, subsidies, meals and other expenses, focusing on the authenticity and legality of the expenses, and whether there are losses and wastes. The internal audit considers that they all meet the requirements of relevant regulations. All the expenses are reasonable.

3. Regarding the asset composition of the school, it is considered that the monetary funds have gone through the receipt and payment procedures according to the regulations; The accounts of fixed assets are consistent; Various current accounts have been cleaned up accordingly.

4. The liabilities of the school were audited accordingly. The school has not generated new debts since a certain year, and there is no debt consumption.

5. We conducted a key audit of school fees, and found no phenomenon of arbitrary charges. The school charges are reasonable, and only the corresponding living expenses are charged according to the regulations, and they are charged on a monthly basis. The prescribed receipt is issued in January and publicized before collection. And subsidize students' living expenses.

Fourth, conscientiously implement the spirit of the document of the internal audit department at a higher level and complete all the work arranged by the Education Bureau in time.

1, strictly implement the annual audit work plan, and improve the understanding of the seriousness of the plan. Adhere to principles, seek truth from facts, treat and deal with problems objectively and fairly in specific audit work.

2, comprehensive audit, highlight the key points. On the basis of authenticity, we should not only understand the basic situation clearly, but also analyze the key issues in depth, and strive to put forward solutions to the problems from the mechanism and system.

3. Improve the system and strengthen management. Strict audit quality management, the implementation of audit process quality control, the audit criteria, audit quality control standards and systems to implement the audit plan, audit evidence, audit papers, audit reports and other aspects of the audit work.

4. Further study and training will be strengthened in the future to make the audit work better.

Summary report of audit work of firm 4

In _ _ _, chenghua district Audit Bureau conscientiously implemented the spirit of the 18th CPC National Congress, closely arranged and deployed the work of municipal bureaus, district committees and district governments at the beginning of the year, focused on broadening audit horizons, grasping audit priorities, clarifying audit ideas, improving audit methods, enhancing audit capabilities and improving audit quality. The audit work has made positive contributions to the in-depth economic and social development of the whole region. Focusing on this goal, our district has actively played the role of internal audit in prevention and construction, and made positive contributions in improving the financial system, safeguarding the interests of the masses, promoting the improvement of management level, and promoting the building of a clean government.

First, strengthen guidance and promote the smooth development of internal audit work.

According to the requirements of Sichuan Internal Audit Regulations, the Law Department of our bureau is responsible for supervising and guiding the business of internal audit institutions in the whole region, and three comrades are determined as full-time staff. _ _ years, through various means, strengthen the guidance of internal auditors in this regard. First, make full use of the on-site implementation stage of each audit project to publicize the audit procedures, methods and experiences to the internal auditors of each unit; Second, help internal auditors at any time. In _ _ _ _, our bureau provided a large number of reference opinions and materials for internal auditors to guide their work and help them improve the system and corresponding workflow. Third, the promulgation of the new "Regulations on the Implementation of Audit Law" and "National Auditing Standards" is the breakthrough of publicity and education, and the auditing laws and regulations are vigorously publicized; Fourth, in view of the * * * problem, our bureau conducted a special study and put forward corresponding improvement suggestions. According to the problems found in the audit investigation of village-level public service and management special funds, our bureau suggests that all streets strengthen the guidance on community work to ensure the orderly development and promotion of village-level public service projects, especially to strengthen the guidance and supervision on project contracting, quality supervision, progress control and completion acceptance.

Second, strengthen supervision and improve the efficiency of capital use.

This year, the internal audit work in our district mainly focuses on the audit of community infrastructure funds and financial revenue and expenditure. By the end of June, 1 1 had completed 96 internal audit projects, including 49 capital audits, 8 financial revenue and expenditure audits, 0 benefit audits, 4 economic responsibility audits, 3 internal control reviews and others.

In order to highlight the focus of internal audit work, our bureau requires all departments and streets to focus on the supervision and audit of special funds. All kinds of special funds allocated by the whole region must be included in the scope of internal audit supervision to ensure that there is no blind spot in the management of special funds. At the same time, give full play to their own functional characteristics, actively guide and help local departments and streets to strengthen internal audit.

While strengthening internal inspection and urging rectification, the internal auditors of all departments made a serious summary of the problems found, and actively put forward 20 suggestions for system revision or modification, which constantly promoted the improvement of the financial control system of the unit and achieved good results.

All relevant units in the region attach great importance to internal audit work, effectively ensure that internal audit institutions can obtain audit information and independently exercise audit supervision power in their daily work, and give play to the role of internal auditors as decision-making staff in major economic activities of various units, laying a good foundation for internal audit to play an important role.

Three. Existing problems and difficulties

(1) The guidance of internal audit needs to be further strengthened. Some units have insufficient understanding of the role of internal audit, which leads to the ineffective work of individual internal audit institutions.

(2) The internal audit work of some units is unplanned, the audit procedure is not standardized, and the operation practice does not follow the relevant audit standards. The reason is that most internal audit institutions work part-time and their professional level is limited.

Four, _ _ year work ideas

(a) to strengthen the study and implementation of the "Regulations on Internal Audit in Sichuan Province", especially to publicize the contents of the regulations to leaders at all levels, so that they can understand the necessity and importance of internal audit and get support; Strengthen the construction of internal audit institutions in our region and further expand the coverage.

(two) to strengthen contact with the Municipal Audit Bureau, accept guidance and training, and constantly improve the management level of internal audit work in our region, and give full play to the supervision and prevention role of internal audit.

(3) Actively organize internal auditors to participate in various trainings, build and improve the communication platform between internal audit institutions, and promote the continuous improvement of the theoretical level and working ability of internal audit teams.

Summary report of audit work of firm 5

First, strengthen process control and improve the quality of internal audit.

Quality is the life of audit work. Hefei Power Supply Company comprehensively improves the quality of internal audit from the aspects of system, means and result management.

Second, innovative management tools to achieve sustainable development

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