审计现场工作流程及注意事项指南.docx
审计现场工作流程及注意事项指南
目录
一、审计前期准备...........................................3
审计项目立项与计划......................................4
审计团队组建和培训......................................6
现场审计物资准备........................................7
了解被审计单位基本情况..................................7
二、审计现场工作流程.......................................8
初步沟通与会议安排......................................8
1.1与被审计单位沟通......................................10
1.2召开审计进场会议......................................10
审计证据收集与整理.....................................12
2.1财务数据审计..........................................13
2.2业务数据审计..........................................14
2.3其他相关证据收集......................................16
审计发现问题的记录与分析...............................17
3.1记录审计发现问题......................................19
3.2分析问题原因及影响....................................20
编制审计报告...........................................21
4.1审计报告初稿编制......................................22
4.2报告意见征求与修改....................................23
4.3审计报告终稿确认......................................24
三、审计现场注意事项......................................25
保持独立性与客观性.....................................28
1.1遵守职业道德规范......................................30
1.2避免利益冲突..........................................31
严格按照审计程序操作...................................32
2.1确保流程合规性........................................32
2.2注意细节,避免疏漏....................................34
加强与被审计单位的沟通与合作...........................35
3.1有效沟通,达成共识....................................36
3.2鼓励被审计单位提供协助................................38
注意保密工作...........................................38
4.1严格遵守保密规定......................................39
4.2加强信息安全意识......................................40
关注风险点,防范审计风险...............................42
5.1识别潜在风险点........................................42
5.2采取应对措施,降低风险................................44
四、后续工作与完善........................................45
后续审计与跟踪监督.....................................46
总结经验与教训,持续改进和优化审计流程.................4