审计团队负责人组织与协调方法探讨

发布时间：2018-03-12 20:01

本文选题：审计报告　切入点：审计人员　出处：《中国注册会计师》2008年09期 　论文类型：期刊论文

【摘要】：中外历史上不知有多少战争是因为将军的指挥失误而惨败的,各国现实中由于审计经理协调不当导致重大风险的审计案例也不胜枚举。承担集团项目审计与进行战争一样,组织与协调工作能起到生死成败的关键作用。我所对某二级电网集团公司,连续进行了三年的年度报表审计,笔者在参与审计团队的组织与协调方面,也有一定的感悟,特以此公司审计为例对审计团队负责人组织与协调方法作些探讨。该二级集团公司(以下简称"集团公司"或"集团项目")的所属单位包括本部和十几个或几十个分(子)公司,其特点是资产量大、所属单位多、经济业务复杂(涉及到报表汇总合并和科目抵销等业务)。集团公司年报审计的特点是审计人员多、审计时间长、审计业务复杂、组织协调难度大。为了控制审计质量、审计风险和审计成本,提高审计效率,集团项目审计经理在组织与协调审计团队时,至少应从如下五个方面予以考虑。
[Abstract]:In the history of China and foreign countries, we do not know how many wars have been lost because of the general's miscommand. In reality, there are numerous cases of major risks caused by improper coordination of audit managers in various countries. The organization and coordination work can play a vital role in the success or failure of life and death. I have carried out the annual report audit of a certain secondary power grid group company for three consecutive years. The author also has a certain sense of participating in the organization and coordination of the audit team. The organization and coordination method of the head of the audit team is discussed in this paper. The second level group company (hereinafter referred to as "group company" or "group project") belongs to the headquarters and dozens or dozens of units. A branch (sub) company, It is characterized by the large amount of assets, the number of units to which it belongs, and the complexity of its economic business (involving the consolidation of statements summary and the offsetting of accounts, etc.). The annual report audit of group companies is characterized by a large number of auditors, a long audit period, and a complex audit business. In order to control audit quality, audit risk and audit cost and improve audit efficiency, group project audit manager should consider at least five aspects when organizing and coordinating audit team.
【作者单位】：中瑞岳华会计师事务所;
【分类号】：F239.4

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