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type="text/javascript">s("title_top");</script> <h1 class="title">談?wù)剬徲嫻ぷ鞯赘宓木幹?/h1> <div id="5vajrimf" class="info"> <span id="5vajrimf" class="time">時間：2024-09-18 12:41:56 </span> <span id="5vajrimf" class="sm_after_time"></span> <span id="5vajrimf" class="source"><a target="_blank" href="http://m.1-jiu.com/biyelunwen/fanwen/shenji/" title="審計畢業(yè)論文">審計畢業(yè)論文</a></span> <span id="5vajrimf" class="source"><a target="_blank" href="http://m.1-jiu.com/usr/login.html" title="我要投稿">我要投稿</a></span> </div> <script type="text/javascript">s("content_top");</script> <div id="5vajrimf" class="content"> <div id="5vajrimf" class="excellent_articles_box"> <ul> <li id="5vajrimf" class="excellent_articles_title">相關(guān)推薦</li> </ul> </div> <p>談?wù)剬徲嫻ぷ鞯赘宓木幹?/p> <p>　　審計工作底稿是審計職員在實(shí)施審計過程中形成的與審計事項有關(guān)的工作記錄，具體反映審計職員的工作過程和工作成果，反映審計職員依法審計的職</p><p>　　責(zé)履行情況。規(guī)范審計工作底稿的編制，對于嚴(yán)格依法審計，確保審計質(zhì)量無疑具有十分重要的意義。然而審計實(shí)踐中有的審計職員受原有“注重查”的審計習(xí)慣，對審計工作底稿的作用熟悉不足，也有的審計職員對審計工作底稿的編制心存疑慮。筆者結(jié)合審計工作實(shí)際，就審計工作底稿的意義及編制技巧談幾點(diǎn)看法。</p><p><strong>　　一、編制審計工作底稿的必要性</strong></p><p>　�。ㄒ唬┚幹茖徲嫻ぷ鞯赘迨菍徲媹�(zhí)法的客觀要求。為了確保審計監(jiān)視依照法定的程序?qū)嵤褜徲媽?shí)施過程中采取的審計步驟與方法，取得審計證據(jù)的來</p><p>　　源、名稱、和時間等形成書面記錄，與審計證據(jù)一起形成協(xié)力，就可構(gòu)成一道嚴(yán)密的規(guī)避審計訴訟的審計質(zhì)量控制防線。否則，有礙審計監(jiān)視的嚴(yán)厲性與權(quán)威性。另一方面，把審計職員在實(shí)施審計過程中的工作記錄下來，也是加強(qiáng)審計職員審計職責(zé)履行的手段�！秶覍徲嫽緶�(zhǔn)則》中明確規(guī)定要建立審計執(zhí)法過錯責(zé)任追究制度，這一制度的落腳點(diǎn)就是審計工作底稿。審計職員有無失職、過錯的行為，最有效的手段便是直看審計工作底稿中有無相應(yīng)的審計職責(zé)履行的“痕跡”。</p><p>　�。ǘ┚幹茖徲嫻ぷ鞯赘迨菍徲嫿M組長（或主審，下同）把握項目審計質(zhì)量的客觀需要�！秶覍徲嫽緶�(zhǔn)則》規(guī)定，審計組實(shí)行審計組長負(fù)責(zé)制。審計組組長如何根據(jù)審計機(jī)關(guān)領(lǐng)導(dǎo)簽發(fā)的審計工作方案，圍繞年度審計項目計劃立項時確定的審計目標(biāo)，保質(zhì)保量如期完成審計任務(wù)，必須借助于審計工作底稿。通過審計工作底稿的審核，隨時把握審計方案規(guī)定的內(nèi)容是否已實(shí)施審計，審計進(jìn)度是否適宜；及時查看所有重點(diǎn)事項的審計廣度和深度是否符合審計目標(biāo)的要求，采用的審計方法與步驟是否符合取證要求；最后，也只有通過審計工作底稿的匯總、與提煉，審計組組長才能組織審計組成員向?qū)徲嫏C(jī)關(guān)提出審計報告。</p><p>　�。ㄈ┚幹茖徲嫻ぷ鞯赘迨菍徲嬄殕T進(jìn)步審計業(yè)務(wù)水平的客觀需要。審計工作底稿具體記錄了審計職員就審計事項實(shí)施審計的具體過程以及采取的審計方法與步驟，所以在某種意義上說，根據(jù)審計工作底稿就可以判定審計職員在審計操縱過程中是否失職或無能，以及審計職員的熟練程度。因此最高審計機(jī)關(guān)國際組織制定的《審計標(biāo)準(zhǔn)》第158條明確指出，審計工作底稿的內(nèi)容和編制反映出審計師的能力、知識和經(jīng)驗水平。筆者以為，編制審計工作底稿不僅可以檢驗審計職員的能力、知識和經(jīng)驗水平，更是促進(jìn)審計職員業(yè)務(wù)水平不斷進(jìn)步的案例與實(shí)務(wù)培訓(xùn)。通過對已審項目審計工作底稿的閱讀，既可以積極引導(dǎo)未參加過該項目審計的有關(guān)職員了解審計過程、讀懂審計報告，又可以有效幫助從事過該項目審計的審計職員不斷積累經(jīng)驗，進(jìn)步審計水平。</p><p><strong>　　二、審計工作底稿的編制技巧</strong></p><p>　　總體上說，審計工作底稿應(yīng)當(dāng)記錄審計方案中規(guī)定的審計事項的審計過程及其結(jié)果。但是審計工作底稿的編制不是記流水帳，不是把審計職員所做的工</p><p>　　作事無巨細(xì)地全部描述下來，審計工作底稿給人的印象應(yīng)當(dāng)是審計方法步驟清楚，審計結(jié)果判定及其依據(jù)明確。而且，審計工作底稿也不是把審計證據(jù)的內(nèi)容重復(fù)書寫一遍。審計工作底稿應(yīng)當(dāng)記載審計職員實(shí)施審計過程中獲取的審計證據(jù)的名稱、來源、內(nèi)容和時間等，但審計工作底稿不是審計證據(jù)，兩者不可相互替換，又不是簡單重復(fù)。有的審計職員在審計過程中習(xí)慣使用“審計簽證單”，即把審計查證的題目形成書面記錄，再交由被審計單位簽證。由于未能正確理解審計工作底稿與審計證據(jù)的作用，往往造成兩者的簡單重復(fù)，從而產(chǎn)生編制審計工作底稿是多此一舉的想法。筆者以為，“審計簽證單”假如要用的話，它是審計證據(jù)的一種，它反映的是審計事項的本身，是客觀存在的事實(shí)。審計工作底稿描述的則是審計職員采集審計證據(jù)的方法與步驟以及對審計結(jié)果的判定。</p><p>　　審計工作底稿的具體編制，筆者以為應(yīng)著重把握以下幾點(diǎn)：</p><p>　�。ǎ⿲徲嬍马�。審計工作底稿中的“審計事項”，是審計方案中規(guī)定的必須審計的具體審計事項。作為具體的審計事項，可以是某一個科目，也可以是某一項業(yè)務(wù)，也可以是某一筆資金。</p><p>　　（二）實(shí)施審計期間或者截止日期。審計工作底稿中的“審計實(shí)施期間”，應(yīng)該是與上述特定的審計事項相對應(yīng)的審計期間。如審計某單位2000年度銀行存款的真實(shí)完整性，審計實(shí)施期間就為“2000年1月至12月”；假如審計中要驗證被審計單位庫存現(xiàn)金的帳實(shí)相符情況，那就要采取監(jiān)盤截止審計日止的庫存現(xiàn)金余額，這時的審計截止日期就是“特定的某審計日”。</p><p>　�。ㄈ⿲�(shí)施審計過程記錄。審計工作底稿中的“實(shí)施審計過程記錄”，主要描述對特定審計事項實(shí)施審計的具體程序，即審計采取的與步聚。這種描述既要過程清楚，又要文字簡煉。例如，要查證某單位銀行存款的真實(shí)完整性，審計過程應(yīng)為：該單位銀行存款總帳與日記帳核對，銀行存款日記帳與銀行對帳單核對，同時編制銀行存款余額調(diào)節(jié)表，以及抽查某一個月或幾個月的銀行存款發(fā)生額。假如是驗證某單位庫存現(xiàn)金余額的帳實(shí)相符情況，審計過程應(yīng)為：某特定的審計日監(jiān)盤被審計單位出納盤點(diǎn)庫存現(xiàn)金余額，編制現(xiàn)金盤點(diǎn)表。假如是被審計單位往來款項的真實(shí)性查證，審計過程可為：實(shí)地對帳；或者是函證。函證要說明函證的范圍，發(fā)出詢證函份數(shù)，收回詢證函份數(shù)等。</p><p>　�。ㄋ模⿲徲嫿Y(jié)論或者審計查出摘要及其依據(jù)。審計工作底稿中的“審計結(jié)論或者審計查出題目摘要及其依據(jù)”，是審計職員對特定審計事項的查證結(jié)果，是審計職員通過采取的審計方法或步驟，針對特定的審計事項所作出的專業(yè)判題。無論“有沒有題目”，審計職員最后都應(yīng)該有一個結(jié)論性意見。如前述庫存現(xiàn)金余額的驗證，其結(jié)果應(yīng)為：帳實(shí)相符；或者帳實(shí)不符，盤缺（或溢余）多少及其原因。又如對某區(qū)工商行政治理分局1999年度財政財務(wù)收支審計中，就“工商行政收費(fèi)與罰沒收進(jìn)的收繳情況”延伸審計下屬工商所，審計結(jié)果為：發(fā)現(xiàn)基層工商所根據(jù)該區(qū)工商行政治理分局同一考核辦法將行政性收費(fèi)和罰沒收進(jìn)提留收進(jìn)，并與經(jīng)費(fèi)使用掛鉤，違反了《關(guān)于對行政性收費(fèi)、罰沒收進(jìn)實(shí)行預(yù)算治理的規(guī)定》（中辦發(fā)［1993］第19號）第二條關(guān)于行政性“收費(fèi)、罰沒收進(jìn)必須全部上繳財政，盡不答應(yīng)將收費(fèi)、罰沒收進(jìn)與本部分的經(jīng)費(fèi)劃撥和職工的獎金、福利掛鉤，嚴(yán)禁搞任何形式的提留、分成和收支掛鉤”的規(guī)定。</p><p><strong>　　三、編制審計工作底稿應(yīng)留意的幾個題目</strong></p><p>　　（一）審計工作底稿的編制是一個過程。審計工作底稿是審計職員實(shí)施審計過程中形成的書面記錄，根據(jù)審計工作底稿的構(gòu)成要素，編制一份完整的工作底稿往往需要一個過程。當(dāng)然這個過程的是非視審計職員的知識、經(jīng)驗水平以及審計職員裝備（如法規(guī)庫、手提電腦等）的差異而有所不同，但是，這個過程至少包括以下一些環(huán)節(jié)：審計情況的即時記錄，數(shù)據(jù)資料的整理與，帳實(shí)是否相符、是否存在違法違規(guī)行為的專業(yè)判定，法規(guī)依據(jù)的明晰，最后形成審計意見。</p><p>　�。ǘ⿲徲嫻ぷ鞯赘鍛�(yīng)該全面反映審計方案規(guī)定的審計事項的審計過程及其結(jié)果。審計實(shí)踐中，審計職員往往比較重視“有題目”的取證，而忽視“沒有題目”的證據(jù)，從而形成審計中查出題目的有記錄，審計中沒有查出題目的沒有記錄這樣一種現(xiàn)象，并導(dǎo)致審計報告中只反映題目而看不出全面情況。當(dāng)然，這里并非要求審計職員把審計實(shí)施過程中的所有行為毫無遺漏地作出記錄，筆者以為，檢驗的標(biāo)準(zhǔn)是對照審計方案，查看審計方案所規(guī)定的審計審計職員是否都實(shí)施了必要的審計程序，沒有相應(yīng)的審計工作底稿。就不能說明審計職員履行</p><p>　　了相應(yīng)的審計職責(zé)。這里需要特別夸大的有兩份審計工作底稿，審計組往往在工作中遺漏，一份是審計組編寫審計報告前的討論意見記錄，另一份是審計組針對被審計單位就審計報告征求意見稿提出反饋意見的書面說明，這兩者都應(yīng)該作為工作底稿回進(jìn)審計檔案。</p><p>　　（三）審計組組長在審計實(shí)施過程中應(yīng)對照審計方案對審計工作底稿實(shí)施審核。審計工作底稿應(yīng)該由審計組組長在審計過程中及時復(fù)核，以保證審計結(jié)果的真實(shí)可靠，這也是審計組組長把主持項目審計的責(zé)任落到實(shí)處的有效途徑。為了形成一種制約機(jī)制，審計組組長編制的工作底稿應(yīng)由審計組其他成員進(jìn)行復(fù)核。這里需要特別夸大的是，審計組組長應(yīng)在審計實(shí)施過程中對照審計方案的規(guī)定隨時進(jìn)行審核，而不是到審計實(shí)施結(jié)束時一并進(jìn)行復(fù)核，以免貽誤審計時機(jī)，確保審計方案規(guī)定內(nèi)容的審計保質(zhì)保量完成。尤其是審計期間假如發(fā)現(xiàn)案件線索等重大事項，還應(yīng)及時向所在的審計機(jī)關(guān)領(lǐng)導(dǎo)報告，并制作相應(yīng)的審計工作底稿。</p><script>s("content_relate");</script><p>【談?wù)剬徲嫻ぷ鞯赘宓木幹啤肯嚓P(guān)文章：</p><p><a 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