Joke Collection Website - Bulletin headlines - What is the process of the audit meeting? Or is there any related video?
What is the process of the audit meeting? Or is there any related video?
Extended data:
First, according to the classification of audit execution subjects
According to the nature of the subject of audit activities, audit can be divided into three types: government audit, independent audit and internal audit.
Government audit (government audit)
Government audit is an audit conducted by government audit institutions according to law, which is generally called national audit in China. National audit institutions in China include the Audit Office set up by the State Council and its dispatched offices and the Audit Offices (bureaus) set up by local people's governments at all levels.
State audit institutions independently exercise the power of audit supervision according to law, and conduct audit supervision over the finance, financial revenue and expenditure and economic benefits of various departments and local people's governments, national financial institutions, state-owned enterprises and institutions in the State Council and other units with state-owned assets in the State Council. Government audit in all countries has the compulsion to perform the audit supervision duties entrusted by law.
independent audit
Independent audit, that is, the audit activities entrusted by certified public accountants with compensation, is also called private audit. China Institute of Certified Public Accountants pointed out in the Basic Standards for Independent Auditing:
"Independent audit means that certified public accountants are entrusted by law to independently review the accounting statements and related materials of the audited entity and express audit opinions." Independent audit has high risks and heavy responsibilities, so the emergence, development and reform of audit methods are basically around independent audit.
inside audit
Internal audit refers to the independent review and evaluation of the financial revenue and expenditure and economic activities of the unit by specialized internal audit institutions and personnel, and report the audit results to the main person in charge of the unit.
This kind of audit is obviously constructive and introverted, and its purpose is to help units improve internal control, improve management and improve economic benefits. In western countries, internal audit is usually regarded as the eyes and ears, assistant and consultant of the general manager of an enterprise. 1999, the board of directors of the International Institute of Internal Auditors (IIA) adopted a new definition of internal audit.
Pointed out: "Internal audit is an independent and objective guarantee and consulting service. It aims at adding value and improving operations, and evaluates risks through systematic and standardized means, and improves risk control and organizational governance structure to achieve the established goals of the organization. "
Two, according to the basic content of the audit classification
According to the classification of audit content, China generally divides audit into financial audit and economic benefit audit.
Baidu Encyclopedia-Audit Jin Dian
- Related articles
- Slogan of corporate culture vision
- Cheer for the students in the senior high school entrance examination.
- What brand is Armani?
- How about Yucangshan Fumin Fruit Professional Cooperative in Cangnan County?
- Classic quotations from disco dancing
- The police station called and asked not to park at the fire exit of the community.
- Poster picture of award ceremony -EXO 12 HD poster picture
- Slogan of garbage classification promotion
- Love recycling slogan
- How to write handwritten newspaper with red theme?