文档介绍：AUDITING
牛玉清
CONCEPTS OF AUDITING
THE DEVELOPMENT OF AUDITING
AUDITING
WHAT’S THE AUDITING?
Auditing is a systematic process of objectively obtaining and evaluating evidence regarding assertions about economic actions and events to
ascertain the degree of correspondence between those assertions and established criteria municating the results to interested users.
审计是为确定经济行为及经济现象的发生和既
定标准之间的一致程度,客观地收集、评价有关证
据,并将结果传达给利害关系人的系统过程。
我国给出的审计的涵义:
审计是由专职机构和人员对被审计单位的财政、
财务收支及有关经济活动的真实性、合法性和效益性
进行审查,评价经济责任,用以维护财经法纪,改善
经营管理,提高经济效益,促进宏观调控的独立性的
经济监督活动。
What are the connection and the difference
between Auditing and Accounting?
WHY DOES THE AUDITING EXIST?
-----The basic of the auditing
HOW HAS THE AUDITING DEVELOPED?
----- In China and In Western Countries
TYPES OF AUDITS
Financial Statements Audits(财务报表审计)
Compliance Audits(符合性审计)
Operational Audits(经营性审计)
中国的审计分类(比较详细)
比如:
按照审计的主体分为政府审计、民间审计和内部审计
按照审计的内容和目的分为财政财务审计和财经法纪审计和经济效益审计;
按照审计的范围分为全部审计、局部审计和专项审计;
TYPES OF AUDITORS
External auditors
Internal auditors
Government auditors
WHAT PROFE