2 thoughts on “Talk about how to conduct audit work in the new situation”
Anna
First, change the ideas, change the working method, improve the efficiency of work, first change the way of thinking, and meet the requirements of the market economy. Over the years, in the planned economic model, people's thinking methods have become accustomed to a fixed model. Consider and deal with the requirements under the requirements of the planned economic operation mechanism. This thinking pattern and working method are obviously uncomfortable under the market economy conditions. This requires us to establish the concept of market economy during the audit process, recognize the characteristics of economic operations and the inherent changes of the economic system and the new requirements brought by the economic system. Solve the problem. Secondly, to change the audit is the concept of checking and fines, and establishing the idea of macro decisions and economic construction services. The audit function is of course supervision, but it is not limited to checking and fines. Supervision is only a means. Promoting economic development is the real purpose. Therefore, in actual work, do not just emphasize supervision and ignore services, to correct the relationship between supervision and service, and expose services in supervision. Third, the audit work should look at the macro from the micro. That is to say, when arranging a certain enterprise or project audit, the audit of this enterprise or project is not the only purpose and ultimate purpose. It should also be considered from a macro perspective to extend to deep levels to provide a macro -control basis for guiding comprehensive work with point -to -face guidance. Fourth, to change the original audit methods of the original audit of all the audits, checking books, and reporting forms, it is a key audit method based on the purpose of auditing and auditing tasks as the axis. During the audit process, different situations should be different, good at adopting different audit methods such as verification methods, investigation and understanding, and field testing methods. Work efficiency and audit quality. Fifth, the audit of financial revenue and expenditure and economic benefits will be paid to the audit, and gradually extend to the management audit. Generally speaking, the audit of the macro -control department shall focus on the audit of financial revenue and expenditure. Enterprise audit should focus on economic benefits audit. It has gradually extended management audits such as government performance audit and internal control audit. Sixth, we must change the work style and improve the efficiency of work. First, we must strengthen the construction of a clean government, strengthen the self -restraint mechanism, and consciously correct the unhealthy style; second, we must strive to improve the quality of auditors. Third, we must correct the style of dragging and strive to improve the efficiency of work; fourth, we must strive to improve the quality of audit. 2. Strengthen the re -supervision of the economic supervision department, and improve the economic supervision department of the macro -control system mainly referring to the financial, tax, financial insurance and other departments with economic supervision functions and management functions. Important role is necessary to monitor them. First, the audit of these departments to strengthen the implementation of the policy. Check whether the economic behavior is in line with the relevant policies, policies, and laws and regulations, and whether there are violations of laws and regulations. Whether the funds are raised, used reasonably, legal and effective, and whether there are squeezing and misappropriation and loss of loss. Secondly, the revenue and expenditure of funding is audited to promote the construction of a clean government. It is reasonable and legal for the source of the funding for the first instance, whether there are "three chaos" and squeezing special funds to make up for insufficient funding; Purchase and other regulations are chaotic. Whether there are bonuses and waste of bonuses. Whether the accounting procedures for the third review are complete and whether the accounting is correct and effective. Third, evaluate the role of these departments in macro -control from a macro perspective, and based on the problems found in micro audit, we have made objective evaluations from the macro perspective to see if it correctly plays the role of supervision function and macro -control. It is conducive to promoting the coordinated development of the national economy. At the same time, on the basis of evaluation, in response to existing issues, audit suggestions are proposed to continuously improve the macro -control system. 3. Grasp the audit of key enterprises, and promote the healthy development of the enterprise's healthy development. The key enterprises mainly refer to: one is that there are many state -owned assets and the state -owned economy and the people's livelihood enterprises; the other is large losses and large profitable households; the third is that the problem is more prominent enterprises. When auditing the enterprise, the following two issues should also be paid to; the first is to focus on economic benefits audit and internal control system audit, and strive to promote enterprises to improve economic benefits and management levels. The second is to actively carry out the audit of contracted operation liability and the departure of the factory manager, strive to promote the comprehensive performance of the company to ensure the complete and appreciation of the assets, correctly assess and evaluate the manager of the factory manager, and escort the reform and opening up. Fourth, grasp the audit of key projects, control the scale of investment in basic construction to vigorously compress the scale of investment, ensure the construction of key projects, avoid or reduce the waste of losses in investment, and promote reasonable adjustment of the industrial structure. First of all, the construction project must be audited. That is, before the project is settled, whether the feasibility report of the audit project is true and reliable, demonstrate whether it is scientific, sufficient, and whether the project is conducive to the reasonable adjustment of the industrial structure; second There are problems such as overestimation and calculation, whether the source of funds for auditing projects meet relevant regulations; Fourth, the design of the project must be reviewed and the procedures for approval are complete. Fifth, it is necessary to audit whether the investment direction has been paid to adjust taxes, educational fundraising, and key construction bonds. Secondly, the audit should be carried out. Whether the supervision project starts in time, whether the progress meets the contract, and whether the construction meets the design requirements. Is there any misappropriation of funds, cutting corners, and waste of losses. Third, the project's final account audit is required. Check the first -instance project in accordance with the provisions of the contract and accept the acceptance in accordance with the regulations. Whether the project quality meets the design requirements; whether the final accounts of the second audit project are true and correct. V. Actively carry out special funds audit to ensure that the effective use of special funds for special funds is often relatively policy, but it is often crowded and misappropriated. Go smoothly. Therefore, the audit of special funds should be strengthened in the future to ensure special funds for special funds and play its special role. For example, the audit of the special funds of the World Bank loan project, the audit of the special funds for labor insurance, the audit of the three expenses of science and technology, and the audit of various special relief funds. Through the audit of special funds, it can ensure the smooth implementation and development of key occupations or projects, thereby promoting the reasonable adjustment of my country's industrial structure and promoting the smooth progress of my country's economic construction and various reforms. 6. Actively carry out audit surveys to provide government decision -making with a real and reliable system of improvement and network improvement. At the same time, the auditors have long legs and ears spirit. They have strong insight and analysis, and are good at discovering problems in their work. Therefore, we must give full play to this advantage, actively carry out various audit surveys, and provide a strong basis for decision -making at all levels. When conducting audit surveys, pay attention to the following five points: First, the audit survey should closely cooperate with the current central work. Otherwise, the effort will be more effective, and the attention of the leadership cannot be achieved, and it will not achieve good results; the second is to grasp hot issues. Audit surveys are carried out on some industries, departments, and enterprises and institutions, and the public reflection of strong problems; and the third is to pay attention to the timeliness of audit investigation. It is necessary to make a timely investigation and timely feedback; the fourth is that the audit survey must be realistic, objectively reflected, and specific and reliable. The loss of authenticity reports is meaningless, and it will cause food for leadership decisions; the fifth is that the audit survey should adopt a flexible and diverse form. It can carry out comprehensive audit surveys and various special audit investigations. It is necessary to actively complete the government -assigned survey project, but also actively carry out audit investigations based on the new situations and problems that occur in reform and opening up, provide various information to the government in a timely manner, provide a basis for leadership decision -making, and be a good staff staff. assistant. Published in "Jinan Audit" 1994, No. 2, p. 43
1. Fixed position, tree belief The auditors will do the audit. This is the saying that it is often said, "What songs to sing on the mountain." However, just singing up the mountain is not good, but also sing well. The "mountain" here is the work position that you are looking for. With this position, you can erected a firm belief. (1) The fixed position is the basis and premise of improving audit skills. Only when you find the position of your own business can you become the driver of your career, and when you promote your career, you can realize your ideals and ambitions again and again. In order to be able to gradually push the work to the peak under ideal and ambitious inspiration. If he did not find the position of his career, he would be controlled by his career, just like the mud in the mud pocket, and was pulled away, and eventually became the burden of his career. Therefore, everyone can find the position of their career through hard work. Only after finding a position can you have the confidence of doing a good career, and can you constantly discover, accumulate, and explore superb work skills in diligent work. The same is true of our audit career. Only by looking for the position of the audit cause of the audit, the auditor can have the confidence of trying to do a good job of the audit cause, and can inspire the desire to explore superb audit skills. This is the basis and premise of improving audit skills. (2) The firm belief is the inherent motivation to improve the audit skills. The firm audit belief is the motivation to drive people to explore the audit skills. The firm audit belief is mainly reflected in a person's pursuit of audit and struggle for the audit cause. In the process of pursuing the audit cause and struggle, by overcoming difficulties, continuously summarize, learn, learn, and explore new experiences and methods to continuously enrich and improve your audit skills. A auditer's pursuit is compatible with the belief of firm audit. If a person does not want to build a deed in the audit cause, the ideal is slim, and the lack of the goal of struggle, he will not have a firm belief in auditing. If a person does not have a firm belief in auditing, he will not pursue it in the audit cause. Only those who are firm and pursuing and pursuing, in order to achieve their own goals, always want to create first -class work performance in daily audit work, and want to do their own characteristics, can they not learn at work at work. If you do n’t understand, ask if you do n’t understand, you can gradually improve the audit skills in the hard work and study, and eventually become the leader on the audit line. . The bronze into a mirror, perseverance a person's audit skills, including financial accounting knowledge, relevant laws and regulations knowledge, social science knowledge, audit work experience, etc. He will not have complete and superb auditing skills without understanding the knowledge of accounting and accounting. Furthermore, if a person already has a certain audit skill, even his audit skills are superb during a certain period. However, with the development of the audit, his superb auditing skills will gradually not meet the audit requirements of the new period. Therefore, in order to continuously improve the audit skills and adapt to the audit requirements of each period, we must also raise awareness from the following two aspects. (1) Copper mirror is a spiritual food for improving audit skills. If you want to master a superb skill, you need to make considerable efforts. Similarly, it is also a thing that is not easy to master the superb auditing skills at all times. We are engaged in audit work, and we do not have the spirit and will of diligence and hard work. There will be no obvious improvement in future work. In terms of the knowledge of financial meeting, it was originally a person who graduated from the finance and accounting school and various types of personnel who had no financial and accounting technology. Once you engaged in audit work, you need to continue to learn the knowledge of financial accounting. If you have the foundation of accounting, you must be proficient and improve the knowledge of financial accounting in practice. The lack of financial and accounting technology must be learned from scratch. However, the study of adults is easy to say and it is difficult to do. Family burdens, social entertainment, work, and backstur of memory, many learning impairments, one of them will be affected by poor handling. Therefore, if you want to continuously improve the skills and literacy of accounting, relevant laws and regulations, etc., it is not possible to have the will of copper -grinding into a mirror. (2) Perseverance is the spiritual support for improving audit skills. In everything is developing and changing, as is the audit cause. The audit cause has developed, and the audit skills you master must be updated. The continuous development of the audit cause determines that the auditors must persist in continuously exploring the audit skills. In the process of the audit cause, the use of financial and accounting technology, laws and regulations, social hooking relationships, and work experience will continue to occur. 1. Financial and accounting technology. In today's era, the development of accounting can be said to be changing with each passing day. In particular, the application of computers in the field of finance and accounting has put forward new audit requirements for today's auditors. If you do not operate the AO system, you will face the electronic account of the audited unit to "look at the electricity and sigh". In addition, AO technology is constantly updating and developing. 2. Related laws and regulations. With the development of the economy and society, the continuous improvement of laws and regulations is different. The rapid development of the construction industry, the promotion of people's livelihood projects, the expansion of various government investment, the continuous renovation of the "small vault" methods, etc., forcing the renewal of relevant old laws and regulations and the promotion of new provisions. Therefore, the use of laws and regulations in audit has always been risk of auditing. This reality is forced to master the updated and new laws and regulations in time and be proficient in applying. 3. In terms of social science. It is mainly reflected in the audit content seen in audit investigation, on -site audit, etc., as well as the reasonable use of the surrounding affiliates, and the reasonable use of the internal connection with the objective environment. Its biggest feature is that changes are frequent. In other words, each audit project, the surrounding affiliates and objective environment are almost different from other audit items. If the surrounding related people of a certain audit project, discuss, and do not grasp the objective environment, and inadequate use, and inadequate use, the audit results of this audit project may be distorted. This requires that the auditors must discuss social science knowledge in a timely and in a timely and in a timely and in a time for auditing. 4. In terms of work experience. It is mainly to continuously improve the degree of sensitivity of audit business, continuously strengthen the flexible application of audit business skills, and continuously promote the improvement and application of audit data results. These work experience is the main inherent requirement for improving audit skills. Only by continuously accumulating and enriching these work experience can we gradually improve audit skills. If the auditors did not insist on perseverance during the audit development process, but abandoned the inquiry of the necessary knowledge such as new financial accounting knowledge, new laws and regulations, etc. To meet the needs of the continuous development of the audit, new problems and new trends in the audit can only be sighing "new". Then his audit future was half -way or stagnant. three, diligent research, thinking and moving Another important aspect of increasing audit skills is diligent research, thinking and good. In this field of audit, only in this way can the fruitful results be concluded. (1) Diligent research is a necessary way to improve audit skills. only diligent research in actual work can continuously improve their audit skills. If the auditor does not go to the audit in person, will his audit skills be unbelievable? Therefore, only the auditors can continue to improve the audit skills only by "diligent research". This is an indispensable way for auditors. (2) Du thinking and good movement is the best shortcut to improve audit skills. It with results in work, you must think more about your brain, and give full play to your intelligence and intelligence to quickly gain many aspects of knowledge and technology. On the contrary, you cannot. Therefore, it is a shortcut for learning and learning.
First, change the ideas, change the working method, improve the efficiency of work, first change the way of thinking, and meet the requirements of the market economy. Over the years, in the planned economic model, people's thinking methods have become accustomed to a fixed model. Consider and deal with the requirements under the requirements of the planned economic operation mechanism. This thinking pattern and working method are obviously uncomfortable under the market economy conditions. This requires us to establish the concept of market economy during the audit process, recognize the characteristics of economic operations and the inherent changes of the economic system and the new requirements brought by the economic system. Solve the problem. Secondly, to change the audit is the concept of checking and fines, and establishing the idea of macro decisions and economic construction services. The audit function is of course supervision, but it is not limited to checking and fines. Supervision is only a means. Promoting economic development is the real purpose. Therefore, in actual work, do not just emphasize supervision and ignore services, to correct the relationship between supervision and service, and expose services in supervision. Third, the audit work should look at the macro from the micro. That is to say, when arranging a certain enterprise or project audit, the audit of this enterprise or project is not the only purpose and ultimate purpose. It should also be considered from a macro perspective to extend to deep levels to provide a macro -control basis for guiding comprehensive work with point -to -face guidance. Fourth, to change the original audit methods of the original audit of all the audits, checking books, and reporting forms, it is a key audit method based on the purpose of auditing and auditing tasks as the axis. During the audit process, different situations should be different, good at adopting different audit methods such as verification methods, investigation and understanding, and field testing methods. Work efficiency and audit quality. Fifth, the audit of financial revenue and expenditure and economic benefits will be paid to the audit, and gradually extend to the management audit. Generally speaking, the audit of the macro -control department shall focus on the audit of financial revenue and expenditure. Enterprise audit should focus on economic benefits audit. It has gradually extended management audits such as government performance audit and internal control audit. Sixth, we must change the work style and improve the efficiency of work. First, we must strengthen the construction of a clean government, strengthen the self -restraint mechanism, and consciously correct the unhealthy style; second, we must strive to improve the quality of auditors. Third, we must correct the style of dragging and strive to improve the efficiency of work; fourth, we must strive to improve the quality of audit. 2. Strengthen the re -supervision of the economic supervision department, and improve the economic supervision department of the macro -control system mainly referring to the financial, tax, financial insurance and other departments with economic supervision functions and management functions. Important role is necessary to monitor them. First, the audit of these departments to strengthen the implementation of the policy. Check whether the economic behavior is in line with the relevant policies, policies, and laws and regulations, and whether there are violations of laws and regulations. Whether the funds are raised, used reasonably, legal and effective, and whether there are squeezing and misappropriation and loss of loss. Secondly, the revenue and expenditure of funding is audited to promote the construction of a clean government. It is reasonable and legal for the source of the funding for the first instance, whether there are "three chaos" and squeezing special funds to make up for insufficient funding; Purchase and other regulations are chaotic. Whether there are bonuses and waste of bonuses. Whether the accounting procedures for the third review are complete and whether the accounting is correct and effective. Third, evaluate the role of these departments in macro -control from a macro perspective, and based on the problems found in micro audit, we have made objective evaluations from the macro perspective to see if it correctly plays the role of supervision function and macro -control. It is conducive to promoting the coordinated development of the national economy. At the same time, on the basis of evaluation, in response to existing issues, audit suggestions are proposed to continuously improve the macro -control system. 3. Grasp the audit of key enterprises, and promote the healthy development of the enterprise's healthy development. The key enterprises mainly refer to: one is that there are many state -owned assets and the state -owned economy and the people's livelihood enterprises; the other is large losses and large profitable households; the third is that the problem is more prominent enterprises. When auditing the enterprise, the following two issues should also be paid to; the first is to focus on economic benefits audit and internal control system audit, and strive to promote enterprises to improve economic benefits and management levels. The second is to actively carry out the audit of contracted operation liability and the departure of the factory manager, strive to promote the comprehensive performance of the company to ensure the complete and appreciation of the assets, correctly assess and evaluate the manager of the factory manager, and escort the reform and opening up. Fourth, grasp the audit of key projects, control the scale of investment in basic construction to vigorously compress the scale of investment, ensure the construction of key projects, avoid or reduce the waste of losses in investment, and promote reasonable adjustment of the industrial structure. First of all, the construction project must be audited. That is, before the project is settled, whether the feasibility report of the audit project is true and reliable, demonstrate whether it is scientific, sufficient, and whether the project is conducive to the reasonable adjustment of the industrial structure; second There are problems such as overestimation and calculation, whether the source of funds for auditing projects meet relevant regulations; Fourth, the design of the project must be reviewed and the procedures for approval are complete. Fifth, it is necessary to audit whether the investment direction has been paid to adjust taxes, educational fundraising, and key construction bonds. Secondly, the audit should be carried out. Whether the supervision project starts in time, whether the progress meets the contract, and whether the construction meets the design requirements. Is there any misappropriation of funds, cutting corners, and waste of losses. Third, the project's final account audit is required. Check the first -instance project in accordance with the provisions of the contract and accept the acceptance in accordance with the regulations. Whether the project quality meets the design requirements; whether the final accounts of the second audit project are true and correct. V. Actively carry out special funds audit to ensure that the effective use of special funds for special funds is often relatively policy, but it is often crowded and misappropriated. Go smoothly. Therefore, the audit of special funds should be strengthened in the future to ensure special funds for special funds and play its special role. For example, the audit of the special funds of the World Bank loan project, the audit of the special funds for labor insurance, the audit of the three expenses of science and technology, and the audit of various special relief funds. Through the audit of special funds, it can ensure the smooth implementation and development of key occupations or projects, thereby promoting the reasonable adjustment of my country's industrial structure and promoting the smooth progress of my country's economic construction and various reforms. 6. Actively carry out audit surveys to provide government decision -making with a real and reliable system of improvement and network improvement. At the same time, the auditors have long legs and ears spirit. They have strong insight and analysis, and are good at discovering problems in their work. Therefore, we must give full play to this advantage, actively carry out various audit surveys, and provide a strong basis for decision -making at all levels. When conducting audit surveys, pay attention to the following five points: First, the audit survey should closely cooperate with the current central work. Otherwise, the effort will be more effective, and the attention of the leadership cannot be achieved, and it will not achieve good results; the second is to grasp hot issues. Audit surveys are carried out on some industries, departments, and enterprises and institutions, and the public reflection of strong problems; and the third is to pay attention to the timeliness of audit investigation. It is necessary to make a timely investigation and timely feedback; the fourth is that the audit survey must be realistic, objectively reflected, and specific and reliable. The loss of authenticity reports is meaningless, and it will cause food for leadership decisions; the fifth is that the audit survey should adopt a flexible and diverse form. It can carry out comprehensive audit surveys and various special audit investigations. It is necessary to actively complete the government -assigned survey project, but also actively carry out audit investigations based on the new situations and problems that occur in reform and opening up, provide various information to the government in a timely manner, provide a basis for leadership decision -making, and be a good staff staff. assistant. Published in "Jinan Audit" 1994, No. 2, p. 43
1. Fixed position, tree belief
The auditors will do the audit. This is the saying that it is often said, "What songs to sing on the mountain." However, just singing up the mountain is not good, but also sing well. The "mountain" here is the work position that you are looking for. With this position, you can erected a firm belief.
(1) The fixed position is the basis and premise of improving audit skills.
Only when you find the position of your own business can you become the driver of your career, and when you promote your career, you can realize your ideals and ambitions again and again. In order to be able to gradually push the work to the peak under ideal and ambitious inspiration. If he did not find the position of his career, he would be controlled by his career, just like the mud in the mud pocket, and was pulled away, and eventually became the burden of his career. Therefore, everyone can find the position of their career through hard work. Only after finding a position can you have the confidence of doing a good career, and can you constantly discover, accumulate, and explore superb work skills in diligent work. The same is true of our audit career. Only by looking for the position of the audit cause of the audit, the auditor can have the confidence of trying to do a good job of the audit cause, and can inspire the desire to explore superb audit skills. This is the basis and premise of improving audit skills.
(2) The firm belief is the inherent motivation to improve the audit skills.
The firm audit belief is the motivation to drive people to explore the audit skills. The firm audit belief is mainly reflected in a person's pursuit of audit and struggle for the audit cause. In the process of pursuing the audit cause and struggle, by overcoming difficulties, continuously summarize, learn, learn, and explore new experiences and methods to continuously enrich and improve your audit skills. A auditer's pursuit is compatible with the belief of firm audit. If a person does not want to build a deed in the audit cause, the ideal is slim, and the lack of the goal of struggle, he will not have a firm belief in auditing. If a person does not have a firm belief in auditing, he will not pursue it in the audit cause. Only those who are firm and pursuing and pursuing, in order to achieve their own goals, always want to create first -class work performance in daily audit work, and want to do their own characteristics, can they not learn at work at work. If you do n’t understand, ask if you do n’t understand, you can gradually improve the audit skills in the hard work and study, and eventually become the leader on the audit line.
. The bronze into a mirror, perseverance
a person's audit skills, including financial accounting knowledge, relevant laws and regulations knowledge, social science knowledge, audit work experience, etc. He will not have complete and superb auditing skills without understanding the knowledge of accounting and accounting. Furthermore, if a person already has a certain audit skill, even his audit skills are superb during a certain period. However, with the development of the audit, his superb auditing skills will gradually not meet the audit requirements of the new period. Therefore, in order to continuously improve the audit skills and adapt to the audit requirements of each period, we must also raise awareness from the following two aspects.
(1) Copper mirror is a spiritual food for improving audit skills.
If you want to master a superb skill, you need to make considerable efforts. Similarly, it is also a thing that is not easy to master the superb auditing skills at all times. We are engaged in audit work, and we do not have the spirit and will of diligence and hard work. There will be no obvious improvement in future work. In terms of the knowledge of financial meeting, it was originally a person who graduated from the finance and accounting school and various types of personnel who had no financial and accounting technology. Once you engaged in audit work, you need to continue to learn the knowledge of financial accounting. If you have the foundation of accounting, you must be proficient and improve the knowledge of financial accounting in practice. The lack of financial and accounting technology must be learned from scratch. However, the study of adults is easy to say and it is difficult to do. Family burdens, social entertainment, work, and backstur of memory, many learning impairments, one of them will be affected by poor handling. Therefore, if you want to continuously improve the skills and literacy of accounting, relevant laws and regulations, etc., it is not possible to have the will of copper -grinding into a mirror.
(2) Perseverance is the spiritual support for improving audit skills.
In everything is developing and changing, as is the audit cause. The audit cause has developed, and the audit skills you master must be updated. The continuous development of the audit cause determines that the auditors must persist in continuously exploring the audit skills. In the process of the audit cause, the use of financial and accounting technology, laws and regulations, social hooking relationships, and work experience will continue to occur.
1. Financial and accounting technology. In today's era, the development of accounting can be said to be changing with each passing day. In particular, the application of computers in the field of finance and accounting has put forward new audit requirements for today's auditors. If you do not operate the AO system, you will face the electronic account of the audited unit to "look at the electricity and sigh". In addition, AO technology is constantly updating and developing.
2. Related laws and regulations. With the development of the economy and society, the continuous improvement of laws and regulations is different. The rapid development of the construction industry, the promotion of people's livelihood projects, the expansion of various government investment, the continuous renovation of the "small vault" methods, etc., forcing the renewal of relevant old laws and regulations and the promotion of new provisions. Therefore, the use of laws and regulations in audit has always been risk of auditing. This reality is forced to master the updated and new laws and regulations in time and be proficient in applying.
3. In terms of social science. It is mainly reflected in the audit content seen in audit investigation, on -site audit, etc., as well as the reasonable use of the surrounding affiliates, and the reasonable use of the internal connection with the objective environment. Its biggest feature is that changes are frequent. In other words, each audit project, the surrounding affiliates and objective environment are almost different from other audit items. If the surrounding related people of a certain audit project, discuss, and do not grasp the objective environment, and inadequate use, and inadequate use, the audit results of this audit project may be distorted. This requires that the auditors must discuss social science knowledge in a timely and in a timely and in a timely and in a time for auditing.
4. In terms of work experience. It is mainly to continuously improve the degree of sensitivity of audit business, continuously strengthen the flexible application of audit business skills, and continuously promote the improvement and application of audit data results. These work experience is the main inherent requirement for improving audit skills. Only by continuously accumulating and enriching these work experience can we gradually improve audit skills.
If the auditors did not insist on perseverance during the audit development process, but abandoned the inquiry of the necessary knowledge such as new financial accounting knowledge, new laws and regulations, etc. To meet the needs of the continuous development of the audit, new problems and new trends in the audit can only be sighing "new". Then his audit future was half -way or stagnant.
three, diligent research, thinking and moving
Another important aspect of increasing audit skills is diligent research, thinking and good. In this field of audit, only in this way can the fruitful results be concluded.
(1) Diligent research is a necessary way to improve audit skills.
only diligent research in actual work can continuously improve their audit skills. If the auditor does not go to the audit in person, will his audit skills be unbelievable? Therefore, only the auditors can continue to improve the audit skills only by "diligent research". This is an indispensable way for auditors.
(2) Du thinking and good movement is the best shortcut to improve audit skills.
It with results in work, you must think more about your brain, and give full play to your intelligence and intelligence to quickly gain many aspects of knowledge and technology. On the contrary, you cannot. Therefore, it is a shortcut for learning and learning.