專項審計

發布日期:2016-10-18 閱讀量:1674次

專項審計的定義我們可以通過和年度審計的區別來更好的把握:專項審計是對某個具體項目的審計,其他的不涉及;而年度審計是對企業全面的審計,當然具體項目也包括在內。

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專項審計

woguozaozai1996nianjiubanbule《shenjijiguanzhuanxiangshenjidiaochashishibanfa》,yu1997nian1yue1rikaishishishi,bingyu2001nian8yue1ribanbule《shenjijiguanzhuanxiangshenjidiaochazhunze》,xiangduiyuniandushenjieryan,zhuanxiangshenjidiaochajuyouyixiatedian:

1、mubiaodehongguanxing。youyuzhuanxiangshenjidiaochashiduijingjilingyuzhongdaiquanjuxing、pubianxing、qingxiangxingdetedingshixiangjinxingxitongdiaochalejie,tongguozonghefenxi,xiangyouguanbumenfanyingqingkuang、jieluwenti、tichujiejuewentidejianyi,weidangwei、zhengfujuecetigongyiju,weiguojiahongguandiaokongfuwu。yincizhuanxiangshenjidiaochademubiaojuyouhongguanxing。

恒丰注册2、fanweideguangfanxing。zhuanxiangshenjidiaochafanweideguangfanxingzhuyaotixianzaidiaochaduixiangdeguangfanxingheziliaolaiyuandeguangfanxinglianggefangmian。congduixiangshangkan,fanshiyubeidiaochashixiangyouguandedanweihegerendoushuyuzhuanxiangshenjidiaochadefanwei。congziliaolaiyuanshangkan,zhuanxiangshenjidiaochadezhengshicailiaojikeyishicongbeidiaochadanweidezhangce、baobiaozhongsuoshoujidehuiji、tongjishuju,yekeyishiyongdiaochazoufangyouguanrenyuandengfangshisuoshoujideyubeidiaochashixiangyouguandeqitaziliao。

3、fangshideduoyangxing。congyangeyiyishangjiang,zhuanxiangshenjidiaochashishenjihediaochadeyoujijiehe,yincishenjirenyuankeyicaiyongduozhongfangshilaikaizhanshenjidiaocha。zhuanxiangshenjidiaochajikeyishidanxiangdiaocha,yekeyishiduoxiangdiaocha;jikeyishidandudeshenjidiaocha,yekeyijiehexiangmushenjikaizhanshenjidiaocha;jikeyitongguoshenhebeidiaochadanweidehuiji、tongjiziliaojinxingdiaocha,yekeyitongguozhaokaizuotanhuihezoufangyouguandanwei、geren,yijixiangyouguandanwei、gerenfafangshenjidiaochabiaodengfangshilaijinxingdiaocha。

4、zuoyongdeshixiaoxing。zhuanxiangshenjidiaochademudeshiweishangjijingjijuecetigongyiju,yincizuochushenjidiaochajielunhetichushenjidiaochajianyibixuyaozaishangjiyouguanbumenzuochujuecezhiqian,fouzejiuhuicuoguoshiji,shishenjidiaochashiquleyingyoudejiazhi。

恒丰注册zhuanxiangshenjidiaochabaogaoshizhuanxiangshenjidiaochagongzuojieshuhou,zhuanxiangshenjidiaochazuxiangshenjijiguantichudebaogao。zhuanxiangshenjidiaochabaogaoshifanyingwenti、fenxiyuanyinhetichuyijianjianyidezaiti,shifanyingdiaochachengguodaxiaodeguanjian。

恒丰注册caiwubaobiaoshenjibaogaoyougudingdesizhonggeshi,zhuanxiangshenjimeiyougudinggeshi。zhuanxiangshenjiyougezhonggeyangdeweituozheheshiyongzhe,doushizhenduimouyishixianghuomouyimudesuojinxingdeshenji。yincizhuanxiangshenjibaogaoyeshigeshigeyang,wufayongyizhonghuozhejizhonggudingmoshi。yibandezhuanxiangshenjidebaogaofenweiliangzhong,yizhongshijianshibaogao,yizhongshixiangshibaogao。

ruguoshenjideshiwanzhengdecaiwubaobiao,bingqieweituodanweimeiyoutebieyaoqiu,jiukeyitaoyongnianducaiwubaobiaoshenjibaogaogeshichujujianshibaogao。ruqiyegaizhishenji,hebingfenlishenjideng。

xiangshibaogaoyoudeshiweituoshenjideneirongjuedingde,rulirenshenji,weilepingjialirenrendejingjizeren,bixuchujuxiangshibaogao。youdeshiweituofangzhuanmenyaoqiude,zaiqiandinghetongshiyingzhengqiuweituofangdeyijian。

xiangshibaogaodefanweiduanheyinyanduankeyicankaoshenjizhunzedi1601hao(duiteshumudeshenji)heshenjizhunzedi3101hao(lishicaiwuxinxishenjihuoshenyue)shenjibaogaofanli。zhexieshenjibaogaofanlizaishenjibaogaoyinyanduanyuyiqiandebaogaogeshijibenyizhi,yinci,womenyekeyicankaoyiqiandebaogaogeshizhuanxiefanweiduanheyinyanduan,qitaneironggenjuweituofangdexuyaoqueding。

專項審計調查的程序和要求

zhuanxiangshenjidiaocha,shizhishenjijiguanzhuyaocaiyongshenjidefangfa,duiyucaizhengshouzhi、caiwushouzhiyouguanhuozhebenjirenminzhengfujiaobandetedingshixiang,xiangyouguandifangzhengfu、bumen、danweihegerenjinxingdezhuanmendiaochahuodong。qizhuyaodechengxuyaoqiuzaiyu: zhuanxiangshenjidiaochashixiangyinglierushenjijihua,shixingjihuaguanli。zhuanxiangshenjidiaochadeshixiangzhuyaoyouguojiacaijingfalv、fagui、guizhanghezhengcedezhixingqingkuang;xingyejingjihuodongqingkuang;youguanzijindechouji、fenpeiheshiyongqingkuang;benjirenminzhengfujiaoban、shangjishenjijiguantongyizuzhihuozheshouquanyijibenjishenjijiguanquedingdeqitashixiang。zhexieshixiangjikedanduquedingweizhuanxiangshenjidiaochaxiangmu,yikejiehexiangmushenji,jinxingzhuanxiangshenjidiaocha,danyingnarushenjijihua,shixingjihuaguanli。

zhuanxiangshenjidiaocha,yingchenglizhuanxiangshenjidiaochazu,zhidinghaoshenjidiaochafangan。anzhaoshenjijihua,shenjijiguanyinggenjuzhuanxiangshenjidiaochashixiangdedaxiaohegongzuonanyichengdujiyaoqiu,zhipainengzugoushengrengaixianggongzuoderenyuan,zuchengdiaochazu,quedingdiaochazuzuchang,shixingzuchangfuzezhi,mingquezequan。bingyoudiaochazuzuchangfuzenidingzhuanxiangshenjidiaochafanganbaoqingshenjijiguanpizhun。zaijutishishiguochengzhong,yijushijiqingkuangdefazhanbianhua,xuyaoduizhuanxiangshenjidiaochafanganjinxingdiaozheng,yiyingzaidiaozhengshibubanbaopichengxuheshouxu。zhuanxiangshenjidiaochafanganshejidezhuyaoneirongbaokuodiaochademubiao、fanwei、neirong、chengxu、shijianherenyuanfengongdeng。

zaishishizhuanxiangdiaochaqian,nidingbingsongdazhuanxiangshenjidiaochatongzhishu,bingsuoqu《shenjiwenshusongdahuizheng》。zhuanxiangshenjidiaochatongzhishuyingbaokuobeidiaochadanweimingcheng;diaochadeyiju、fanwei、neirongheshijian;xuyaobeidiaochadanweipeihegongzuodejutiyaoqiu;diaochazuzuchangjichengyuanmingdandengneirong。ruguozhuanxiangshenjidiaochashijiehexiangmushenjikaizhande,keyizaixiangmushenjitongzhishuzhongmingquezhuanxiangshenjidiaochashiyi。

恒丰注册shishizhuanxiangshenjidiaochayushishixiangmushenjidefangfaheyaoqiushijibenxiangtongde。shishizhuanxiangshenjidiaochadeguochengzhong,zhuyaocaiqushenjidefangfaqudebeidiaochadanweideyouguancailiao,yuxiangmushenjiyiyang,qudedezhengmingcailiaoyingdangkeguan、xiangguan、chongfenhehefa,zuyizhengmingbeidiaochashixiang。qudedeyouguanzhongyaoshixiangdezhengmingcailiao,yingdangyoutigongzheqianminghuozhegaizhangyuyiheshihequeren。bunengqudetigongzheqianminghuozhegaizhangde,shenjidiaocharenyuanyingdangzhumingyuanyin。shenjidiaocharenyuanxiangbeidiaochadanweizhiwaideyouguandanweihegerendiaochashi,yingdanglvxingchushishenjirenyuandegongzuozhengjianhezhuanxiangshenjidiaochatongzhishufubendeshouxuhechengxu。

zhuanxiangshenjidiaochazuzaishishizhuanxiangshenjidiaochajieshuhou,yaojishixiangpaichudiaochazudeshenjijiguantijiaozhuanxiangshenjidiaochabaogao。zhuanxiangshenjidiaochabaogaoyingbaokuodiaochadefanwei、neirongheqizhishijian;beidiaochashixiangdejibenqingkuang;faxiancunzaidewentijiyuanyinfenxi;diaochajielunhegaijinjianyiyijiqitaxufanyingdeqingkuanghewenti。ruguozhuanxiangshenjidiaochashiyuxiangmushenjijiehejinxingde,huanyingdangjiangshenjibaogaozhongfanyingdeyouguanqingkuangyudiaochajieguoyibinghuizong,xingchengzhuanxiangshenjidiaochabaogao。

恒丰注册shenjijiguanyingrenzhenshendingzhuanxiangshenjidiaochabaogao,anshishangbao。shenjidiaochazuxiangshenjijiguantijiaozhuanxiangshenjidiaochabaogaozhiqian,yingjiangbaogaozhengqiubeidiaochadanweideyijian,jiubaogaozhongsuoliedewentiheqingkuangzuojinyibuheshi。shenjijiguanyaoduishenjidiaochazutijiaodezhuanxiangshenjidiaochabaogaojinxingrenzhenshenyi,shendinghoushangbao。duibenjirenminzhengfujiaobandehuoshenjijiguanzixinganpaidezhuanxiangdiaochaxiangmu,yingjiangdiaochajieguobaobenjirenminzhengfuheshangyijishenjijiguan;duishangjishenjijiguantongyizuzhihuozheshouquandezhuanxiangshenjidiaochaxiangmu,shenjijiguanzhijiangdiaochajieguobaogaobaoshangyijishenjijiguanjike。

恒丰注册duizhuanxiangshenjidiaochazhongfaxiandeweifanguojiacaijingfaguixingwei,shenjijiguanyingyifazuochuxiangyingdechulichufa。youyuzhuanxiangshenjidiaochaqudezhengmingcailiaodefangfazhuyaoshishenjifangfa,zaidiaochaguochengzhong,kenenghuifaxianbeidiaochadanweiweifanguojiacaijingfaguixingwei,duici,shenjidiaochazuyingjishibaogaoshenjijiguan,shenjijiguanyingyifazuochuxiangyingdechulichufa。duiyushuyubenjiguanfadingzhiquanfanweide,kezhijiejinxingchulichufa,danchulichufayaoanzhaoxiangmushenjifadingdeshenjichengxujinxing,chengxubixudaoweihehefa。duibushubenjiguanfadingzhiquanfanweide,yingxiangxiangguanbumenhedanweijinxingyisong,bingqudeyisongdezhengmingwenshu……

zhuanxiangshenjidiaochashixiangyingrenzhenjianliwanzhengdedangan,jiaqiangdanganguanli。zhuanxiangshenjidiaochashishenjijiguandejibenjianduxingshizhiyi,yaoqiujiangzhuanxiangshenjidiaochashixiangdequanbuxiangguancailiaojianlidanganjinxingguanli。youguanxiangmushenjidedanganguanliyijianlejiaowanshandezhidu,zhuanxiangshenjidiaochashixiangdedanganguanlikecanzhaozhixing。