What is the responsibility of the audit?

Question 1: What do auditors do and what are their main responsibilities? Audit is the abbreviation of inspection and review, and the internal audit system is an important part of the internal control system. Its main responsibility is to audit the financial affairs and sell the departments with economic accounts to see if there are any problems and loopholes. It's kind of like an in-plant audit.

Question 2: What do you mean by the responsibility and authority of audit? Accounting audit is a kind of self-examination or audit work carried out by accounting institutions themselves. The purpose of establishing the internal audit system of accounting institutions is to prevent mistakes in accounting work and fraud of relevant personnel. Through auditing, the negligence and mistakes in daily accounting work can be corrected or stopped in time to improve the quality of accounting work. Accounting audit is an important part of accounting work and an important guarantee to standardize accounting behavior and improve the quality of accounting data.

However, accounting audit can't be a cashier in charge of cash.

Question 3: What is the significance of auditing in accounting? What kind of financial audit is the abbreviation of financial audit and financial review.

In order to strengthen financial supervision, this system is formulated in accordance with the relevant provisions of the state.

First, financial departments at all levels must set up audit posts. Conditional units need to set full-time auditors. In units with fewer accounting personnel, the accounting supervisor shall concurrently serve as an auditor, but the cashier shall not concurrently serve as an auditor.

Two, auditors must have high political quality and professional quality, and should be served by accountants or above.

Three, auditors must audit accounting matters in accordance with relevant state policies, laws and school rules and regulations, and strictly control the audit. The original vouchers that are illegal, untrue in content, incomplete in procedures and inaccurate in figures shall be returned and required to be corrected and supplemented. Accounting vouchers with incomplete contents, inaccurate figures and improper use of accounting subjects are required to be corrected.

Four, all accounting vouchers must be audited by auditors before they can be recorded; All expenses must be audited by the auditor before the cashier can pay. Auditors have the right to refuse to pay unplanned or unplanned project expenditures. Do not meet the requirements of the income items should be put forward opinions or refused to handle.

Five, auditors in the process of auditing and supervision of economic business, such as the discovery of abnormal situation must be handled in a timely manner, and report to the leadership.

Six, this system shall come into force as of the date of promulgation, and the finance department shall be responsible for the interpretation.

Financial audit system is an important part of internal control system. It is a kind of self-examination or audit work carried out by accounting institutions themselves. The purpose of establishing the financial audit system of accounting institutions is to prevent mistakes in accounting work and fraud of relevant personnel.

Through financial audit, the negligence and mistakes in daily accounting work can be corrected or stopped in time to improve the quality of accounting work. Accounting audit is an important part of accounting work and an important guarantee to standardize accounting behavior and improve the quality of accounting data. Therefore, the revised Accounting Law has always emphasized that all units should establish and improve the internal audit system.

Please adopt it if possible.

Question 4: What is the function of audit? Audit is the abbreviation of inspection and review, and the internal audit system is an important part of the internal control system. Therefore, all units should establish and improve the internal audit system. Audit itself requires many employees, such as comprehensive knowledge of enterprise management, finance, investment and law, profound understanding and practical experience of enterprise management, familiarity with enterprise operation management and financial management, familiarity with enterprise internal control system and related business processes, strong leadership, communication and coordination ability and strong enterprising spirit. [Edit this paragraph] Key points of audit work 1. Strengthen business learning

"Where there is a business/process, there must be an audit". The nature of audit determines that auditors should not only have excellent professional knowledge, but also have a comprehensive understanding of all process operations, and must also have a certain awareness of prevention in advance and rich practical experience.

2, implement the "three-no pass" principle, and constantly improve the audit quality.

Accurately grasp the auditing methods and strictly control the key points in the three stages of auditing.

2 1. problem mining to prevent problems from happening;

2.2 problem handling, firmly grasp the "bull's nose" and find the real cause of the problem;

2.3 Cause analysis/countermeasure confirmation and prevention of recurrence;

Conscientiously implement the principle of "three-no pass" and effectively prevent audit operation risks. [Edit this paragraph] Audit preparation stage 1. Before the audit, the management representative shall determine the audit team leader, who shall be responsible for organizing the audit team, and the auditors of the audit team shall not participate in the audit within their own responsibilities;

2. Auditors should read the program documents of the audit department in advance and be familiar with the work flow;

1) The audit plan is not specific. When drawing up the audit plan, try to take out the basic business regulations so that every member can understand them at a glance and know them as soon as they are done.

2) The audit basis is not clear. According to the specific requirements of each audit project, we must first understand the business rules and regulations involved so that the on-site audit work can be based on evidence and the standards are clear.

3) The division of labor of audit members is not clearly explained. Before the audit team enters the audit site, it should be clear about the business division of each auditor, and the responsibility should be implemented to people.

3. The audit team shall issue an audit implementation plan to the audited department and relevant departments one week in advance, and notify the audited department to prepare for the audit as required. If the audited department disagrees with the implementation plan, it must submit it to the audit team within three days: [Edit this paragraph] Audit implementation stage 1) The situation has not been ascertained. The abnormal situation or doubt found in the audit should be thoroughly investigated and will not be tolerated.

2) If the responsible person is not confirmed, the person responsible for the problem shall be confirmed in strict accordance with the business facts, and punishment opinions shall be put forward according to relevant rules and regulations.

3) People concerned don't let go. Adhere to the principle of equality before the system, regardless of personal feelings. [Edit this paragraph] The audit report and the subsequent stage 1) are unclear. The audit report submitted must have complete information, data, analysis, examples and suggestions, and all kinds of statements and explanations are intact.

2) Don't let the audit recommendations go if they are not targeted. The audit suggestions put forward are close to the reality and have strong pertinence, which requires the inspected units to be justified according to what and how to rectify.

3) The audited entity fails to implement the rectification. Carefully review the rectification report and analyze the existing problems one by one to see if the rectification is in place. [Edit this paragraph] Case GE's internal audit workflow is as follows:

Before the audit begins, the audit team should understand and study the situation and listen to the ideas and suggestions of other experienced members. They vividly called this investigation a "bombing" of their brains, and then determined the goal of this audit.

In the audit, the audit team has full authority over the whole audit work, and its activities such as holding investigation meetings, conducting individual conversations and collecting information are independently arranged by it. Then it is to analyze the situation, sort out the clues and measure the interaction between various problems. In order to achieve the audit goal, they can do anything they think necessary, with only one purpose: to find a solution to the problem.

Even if a solution is found, things are far from over. Generally, the specific suggestions for implementing the plan are put forward by the audit team. They always turn the new plan into their daily work and will not stop until they are implemented, so that they can stick to it after they leave. In this process, the audit team should communicate with the leaders and business personnel of the audited department for many times ... >>

Question 5: What are the main responsibilities of hotel audit? I. Duties of proofreading during the day (1) Duties ① Responsible for supervising the collection. ② Check the income of the hotel and prepare the daily income report. (2) Business needs to show ① familiarity and mastery of accounting and bookkeeping business. (2) Be familiar with and master internal management procedures and audit accounts. (3) Work content ① Review cash receipts and documents. ② Prepare daily business report. (3) Investigate account differences according to the error report of the night auditor. (4) Prepare business summary and enter it as data in business journal. ⑤ Prepare the monthly reconciliation of preferential payment. ⑥ Check whether the pricing is appropriate and confirm the room occupancy rate in the future. ⑦ Check whether the bills of the hotel senior staff are correctly signed, and approve all unpaid bills according to the instructions of the management department. ⑧ Control the issuance of restaurant bills and accounting accounts. Pet-name ruby internal cash control and internal accounting control system. Second, the duties of the night examiner (1) Responsibilities ① Supervise the work of the night examiner in the restaurant and the cashier at the front desk. (2) According to the official documents and supporting documents, check the total income of the hotel and prepare the daily income report. (2) Business Requirements ① Familiar with and master accounting and auditing business. ② Be familiar with and master the internal management procedures. (3) Work content ① Supervise all cashiers to count the working cash together with the chief auditor. ② Prepare daily business report. (3) check the number of meals and all general bills for catering sales. (4) Prepare a business status summary as the information recorded in the business log. ⑤ Manage restaurant documents and accounting accounts, and ensure the related expenses are correctly recorded. ⑥ Implement internal control of cash and invoice system.

Question 6: What do accounting auditors do? What is "audit"? Detailed audit is the abbreviation of inspection and audit. The internal audit system is an important part of the internal control system. Accounting audit is a kind of self-examination or audit of accounting work by accounting institutions themselves. The purpose of establishing the internal audit system of accounting institutions is to prevent mistakes in accounting work and fraud of relevant personnel. Through auditing, we can correct or stop negligence, mistakes, etc. In daily accounting work, so as to improve the quality of accounting work. Accounting audit is an important part of accounting work and an important guarantee to standardize accounting behavior and improve the quality of accounting data. Therefore, the revised Accounting Law has always emphasized that all units should establish and improve the internal audit system.

Question 7: What is the specific work of administrative auditors? Article 1 In order to strengthen the management of social insurance auditors, realize the scientific and institutionalized audit management, and improve the quality and efficiency of audit work, this system is formulated in accordance with the relevant provisions of the Measures for Social Insurance Auditing (Order No.23). Ministry of Labor and Social Security 16) and Implementation Measures of Social Insurance Auditing in Jiangsu Province (No.66 [2003] of Sulao Society).

Article 2 Auditors are divided into auditors and audit supervisors, and auditors are divided into full-time auditors and * * * auditors.

Full-time auditors refer to those who have audit qualifications and specialize in audit business in the audit department of social insurance agencies (hereinafter referred to as agencies).

* * * Auditors refer to those who are not specialized in auditing business and are employed by this institution from those with auditing qualifications outside the auditing department.

Audit supervisor is the person employed by the organization to guide and supervise the audit work.

Article 3 The qualification and employment of auditors shall be subject to the unified management system of the whole province.

Article 4 Auditors are divided into four grades: chief auditor, chief auditor, auditor and assistant auditor.

Article 5 The qualifications of the chief auditor are as follows:

(1) Having the qualification of administrative post at or above the deputy department level or professional technical post at or above the intermediate level in accounting, auditing and other related majors;

(2) Proficient in finance, auditing, labor wages, social insurance auditing theory and professional knowledge and related laws and regulations, with strong comprehensive analysis and written expression ability;

(3) Having a high level of social insurance policies and rich experience in auditing, and being competent in social insurance auditing management;

(4) Having a junior college degree or equivalent, and having been engaged in social insurance auditing or financial auditing for more than five years;

(five) as the chief auditor for more than three years.

Article 6 The qualifications of the chief auditor are as follows:

(1) Having the administrative post of clerk or above, or having the qualification of professional and technical post above junior level in accounting, auditing and other related majors;

(two) master the theory and professional knowledge of finance, auditing, labor wages, social insurance auditing and related laws and regulations systematically, and have certain comprehensive analysis and written expression ability;

(3) Having a certain level of social insurance policies and experience in auditing, and being able to better complete the management of social insurance auditing;

(4) Having a junior college degree or equivalent, and having been engaged in social insurance auditing or financial and auditing work for more than three years;

(5) Having served as an auditor for more than three years.

Article 7 The qualifications of auditors are as follows:

(1) Having the administrative post of clerk or above, or having the qualification of professional and technical post of accounting, auditing and other related majors at junior level or above;

(two) to master certain theoretical and professional knowledge of finance, auditing, labor wages, social insurance auditing and related laws and regulations, and to have certain comprehensive analysis and written expression ability;

(3) Having a certain level of social insurance policies and auditing experience, and being able to undertake certain social insurance auditing management;

(4) Having a junior college degree or equivalent, and having been engaged in social insurance auditing or financial and auditing work for more than two years;

(5) Having served as an assistant auditor for more than two years.

Article 8 The qualifications of an assistant auditor are as follows:

(a) with accounting, auditing and other related professional qualifications;

(two) to master certain theories and professional knowledge of finance, auditing and social insurance auditing;

(3) Being able to undertake the social insurance audit of a certain aspect or a certain post;

(four) with technical secondary school or equivalent education, engaged in social insurance audit or financial and auditing work for more than two years.

Article 9 The qualifications of auditors who have been engaged in social insurance for a long time and made remarkable achievements and contributions may be appropriately relaxed.

Article 10 Audit supervisors shall be hired by dispatched institutions according to the needs of audit work.

Eleventh in accordance with the following procedures to obtain and promote the qualification of auditors, generally not leapfrog promotion:

(a) organizations at all levels to register and conduct preliminary examination;

(two) qualified in the first instance, reported to the higher authorities for review;

(three) through the examination, by the provincial agencies in conjunction with the provincial labor and social security administrative departments unified training and examination;

(four) if you pass the examination, you will be awarded a qualification certificate.

Twelfth qualified auditors shall be appointed by the institutions at the same level according to the situation.

For full-time auditors who have been hired, a unified social insurance audit law enforcement certificate will be issued throughout the province.

A unified social insurance audit supervisor certificate shall be issued to the hired audit supervisor.

......& gt& gt

Question 8: Introduction of Audit Job Responsibilities The audit job responsibilities are mainly composed of job responsibilities, audit system and audit preparation job responsibilities.

Question 9: What are the responsibilities of the Audit and Audit Department? Under the leadership of the board of directors, the Audit Department is a functional department that independently supervises, inspects and evaluates the corporate governance, risk management and internal control of rural credit cooperatives in the province. Its responsibilities are as follows: 1. To formulate the internal audit and audit work system and operation procedures of rural credit cooperatives in the province, prepare the internal audit and audit work plan, and organize the implementation; 2 responsible for the supervision and inspection of the implementation of national policies, laws, regulations, rules, business objectives and internal control system of the Provincial Association; 3. Responsible for the internal audit, audit and supervision of the operation, credit plan, statistics, financial revenue and expenditure and economic benefits of various loans, deposits, bills and other business funds of rural credit cooperatives in the province; 4. Responsible for organizing the authenticity, accuracy, effectiveness and compliance of social accounting of provincial associations and banks, and auditing the integrity and safety of property; 5. Responsible for organizing and evaluating the economic responsibility audit of travel agency teams and members, important personnel of provincial association and other personnel who need to be audited, as well as the budget (node) calculation of travel agency infrastructure and renovation projects; 6. Participate in the examination and approval of computer software development requirements and the test and acceptance of systems (including outsourcing), and supervise and inspect the integrity, security and execution effectiveness of business processing functions and automatic control functions of computer application systems; 7. Put forward opinions and suggestions on the illegal problems found in the audit and those responsible; 8 responsible for the daily management of the audit team, guiding the rural credit cooperatives in the province to carry out the audit work, and coordinating the related work with the external audit supervision institutions; 9 responsible for the unified planning of the province's rural credit cooperatives audit electronic construction, and organize the implementation; 10. Responsible for the management of off-site supervision information system of rural credit cooperatives in the whole province; 1 1. Complete other tasks assigned by the leaders.

Question 10: What the audit includes depends on what it is like. The main daily work of the audit department under the board of directors of listed companies is to audit the company's operation around the ten major cycles and issue a formal report. These files will also include the investigation of fraud cases in company operations and the investigation of matters assigned by the boss.

Is this ok?