What does the audit assistant's daily work include?
1, to assist audit supervision;
2. Collect and sort out audit evidence and prepare audit working papers;
3. Assist leaders to sort out and issue audit reports;
4. Be responsible for reviewing meeting minutes;
5. conversation record, who is in charge of the personnel interview during the audit process;
6, assist the project audit director to do a good job of filing audit data;
7. Daily administrative work of the department;
8, complete other related work assigned by the leadership.
What is the basic professional ethics of auditors?
Auditors should abide by the basic auditing professional ethics of "strictly abiding by the law, being honest, objective and fair, being diligent and conscientious, and keeping secrets".
Strict compliance with the law means that auditors should conduct audit supervision in strict accordance with the statutory audit responsibilities, authority and procedures, and standardize audit behavior.
Honesty and frankness means that auditors should adhere to principles and not yield to external pressure; Shall not distort the facts or conceal the problems found in the audit; Honesty and self-discipline, not using authority for personal gain; Safeguard national interests and public interests.
Objectivity and fairness means that auditors should maintain an objective and fair position and attitude, support audit conclusions with appropriate and sufficient audit evidence, make audit evaluation realistically, and deal with problems found in the audit.
Diligence means that auditors should be loyal to their duties, diligent and efficient, rigorous and meticulous, earnestly perform their audit duties and ensure the quality of audit work.
Keeping secrets means that auditors should keep state secrets and business secrets they know in the course of auditing; Information, audit records and related materials obtained from the execution of audit business shall not be provided and disclosed without approval, and shall not be used for purposes unrelated to audit work.
What are the quality requirements of auditors?
1, political quality
(1) The political direction and position are firm. This is the most fundamental political quality.
(2) Having a solid theoretical foundation of Marxism,
(3) Have the consciousness of implementing the Party's line, principles and policies.
2. Moral quality
(1) selfless noble style.
(2) A dignified and decent style.
(3) Valuable spirit of self-criticism.
3. Professional quality
(1) Knowledge of national economy and law.
(2) Financial accounting knowledge.
(3) knowledge of economic management.
(4) Basic knowledge of auditing.
(5) Foreign language knowledge.
(6) Other relevant knowledge. It is necessary for auditors to enrich relevant knowledge in their knowledge structure. It is conducive to improving the quality and efficiency of audit work. Mainly includes: marketing, price, operational research, information science, psychology, logic, communication and other aspects of knowledge.
3. Ability and quality
(1) Thinking and organizational skills.
(2) Discriminatory analysis ability.
(4) Self-study and scientific research ability.
4. Psychological quality
(1) The unique personality characteristic is individual independence.
(2) Good thinking quality.
What's the difference between auditing and accounting?
1, the premise is different: audit is produced to determine the economic responsibility of operators or other entrusted managers; Accounting is to strengthen economic management and meet the needs of accounting and analyzing labor consumption and labor results.
2. Different responsibilities: the audit mainly examines the truthfulness, legality and benefits of finance, financial revenue and expenditure and other economic activities; Accounting mainly reflects and supervises the process of production, operation or management.
The specific responsibilities of accounting are: 1, organizing the formulation and implementation of the financial accounting system of the unit; 2. Organize the preparation of various financial and cost plans of the unit; 3. Organizational financial cost analysis.