Zero foundation is also ok. As for the difficulty, it depends on what you are asked to do.
Don't worry, zero foundation won't arrange you to do anything difficult.
Question 2: Accounting issues: What is pre-trial, and what is a stage of annual final review, pre-trial and annual report audit. Most auditing businesses will be pre-examined. There are two kinds of pre-trial, one is general pre-trial, and the other is very close to the annual report audit.
The final review in 2008 is the final stage of the annual report audit.
Question 3: Initial audit or interim audit is a stage of annual report audit. Most of the audit business will be pre-examined. There are two kinds of pre-trial, one is general pre-trial, and the other is very close to the annual report audit. Mainly do the following work: track the audit adjustment at the end of last year and check the opening amount; Obtain/update the permanent files of the current year; Understand the operational risks of customers; Audit risk assessment; Understanding (updating) and testing of internal control; Fill in the papers in the planning stage of the year, including control papers and technical basic papers, such as the calculation of importance; Generally speaking, customers will not conduct general pre-inspection and detailed pre-inspection at the same time (to save costs). The general deadline for detailed pre-trial is165438+1the end of October (or very close to the final), and the review procedure is exactly the same as the final procedure, including sending letters and checking. But generally does not include inventory counting, which is carried out at the end of the year. Detailed pre-examination is a complete annual report audit process. Customer pre-trial is a detailed pre-trial, and the influence of ordinary pre-trial on final is very different. After the general pre-trial, the customer still has to audit the whole year at the end of the period. Of course, some work done in the pre-trial can be simplified, but the audit focus is still on the whole year. After detailed pre-examination, customers only need to review the changes in the last month. If there is little change, the general field work will soon be over. Only those with great changes and doubtful rationality need to pay attention to the whole year. In other words, after careful review, the final review focuses on the last month (the last issue). The above is the general situation. Some key customers even have a pre-trial every quarter, from Q 1 to Q3, including detailed pre-trial. Of course, this situation is special, but it is not uncommon. For example, the business in the IPO process sometimes meets several times a year. It is estimated that this is also due to risk control considerations. In fact, 50%-70% of the field audit work has been completed in the pre-trial stage. After the pre-trial, the field workload in the final stage is greatly reduced, saving time. The pre-trial in the off-season effectively relieves the pressure of personnel demand in the final stage, which is conducive to controlling audit risks, increasing the understanding of customers and controlling audit risks in advance. The role of pre-trial is still very big. Many local offices also do pre-examination, but the details and audit depth of pre-examination &; The breadth and effectiveness of pre-trial is far less than that of the Big Four. More often, it is a rough understanding of customers, which has limited effect on controlling risks in advance and reducing the audit pressure of annual reports. It is easy to form an annual report audit before discovering new problems, and it is caught off guard.
Question 4: What are the differences among audit, review and audit? As a supervision mechanism, audit has a long history in practice, but people have different opinions on the definition of audit. It is recognized as a representative and widely quoted definition of audit given by American Accounting Association in its 1972 Announcement on Basic Auditing Concepts, that is, "Audit refers to a systematic process of objectively collecting and evaluating evidence and transmitting the results to interested users to find out the consistency between the identification of relevant economic activities and economic phenomena and established standards".
"Review" means reviewing and reading.
It means "reading", but in order to respect readers, it is called "comment" ...
Audit refers to a systematic, independent and documented process of obtaining audit evidence and objectively evaluating it to determine the degree of compliance with audit criteria. (CCA 2101:Article 2 of the 2005 standard.13.1). Audit mainly refers to the activities and processes of checking the compliance, effectiveness and suitability of management systems (such as cost management system, quality management system and environmental management system). ). As far as auditing methods are concerned, auditing has the characteristics of systematicness and independence. Systematization means covering all elements to be audited; Independence is to make audit activities independent of the audited departments and units, thus ensuring the fairness and objectivity of the audit.
Question 5: How to say the annual pre-audit in English? Preliminary hearing in
Question 6: What are the different meanings of review and audit? Review, investigation or verification of something or situation. (2) refers to the phenomenon of censorship of the media, which is an infringement of people's rights. At present, this phenomenon only exists in a few countries. ③ A step of software engineering
The meaning of audit: audit financial revenue and expenditure, budget, final accounts, etc.
Question 7: What is the main content of the audit? The main content of audit can be divided into internal assets with financial activities as the object.
Business audit and economic benefit audit, which are aimed at business management activities, can be divided into two categories. However, in the specific implementation of the audit, the two are interrelated, cross and infiltrated.
Through the contact audit of these two parts, auditors can promote the realization of audit objectives. Generally speaking, auditors
The content of this paper includes the following parts. ?
I. Audit of financial revenue and expenditure
Compared with external audit, the financial revenue and expenditure audit implemented by internal audit is limited to the finance of the department, the unit and its subordinate departments and units.
Audit of authenticity, legality and efficiency of financial revenue and expenditure. Due to the different sources of funds and asset-liability management of various departments and units,
The focus of internal audit is also different. Departments and units involved in state financial funds should not only review their own financial situation, but also focus on inspection.
Check the use channels and direction of financial funds. ?
1. Audit of internal financial revenue and expenditure of administrative units, focusing on state power organs, administrative organs, judicial organs, procuratorial organs and political parties at all levels.
The authenticity, legality and effectiveness of administrative expenses, incomes from fines and confiscations and administrative fees of factions, social organizations and their overseas institutions. ?
2. The internal financial revenue and expenditure audit of public institutions focuses on the truthfulness, legality and benefits of various undertakings, including the scientific,
Education, culture, health, radio, film and television, earthquake, sports, civil affairs, diplomacy and agriculture, industry, transportation, posts and telecommunications, commerce, industry and commerce.
Development funds for politics, commodity inspection and other undertakings. This includes not only the audit of budgetary allocation, but also the funds arranged outside the fiscal budget.
Review working capital and expenses. ?
3. The internal financial revenue and expenditure audit of enterprise units (including financial enterprises) focuses on the truthfulness, legality and benefits of their assets, liabilities and profits and losses.
The main contents of the review: whether the system formulated by the enterprise meets the requirements of relevant national laws and regulations; Assets and commitments owned by enterprises in a certain period of time
The authenticity and legality of debts, operating results and their distribution; Safety, integrity, preservation and appreciation of state-owned assets of enterprises. ?
Second, the economic benefit audit?
Financial revenue and expenditure audit is the basis of internal audit, and economic benefit audit is the special content of internal audit at this stage. Moreover, with
With the intensification of market economy competition, quality and efficiency have become the direct decisive force for the development of each enterprise; Find out the problems existing in management through internal audit.
Problems, put forward improvement measures to improve economic efficiency, has also become the main purpose of enterprise managers to set up internal audit institutions and personnel. Internal auditor
There are many conveniences to carry out benefit audit on the basis of financial revenue and expenditure audit: first, you can be familiar with the situation of your own unit and do it in depth and detail.
Investigation work; Second, there is enough time to go deep into all aspects of production and operation and obtain relevant materials and information in time; Third, the relative independence of internal audit.
The establishment of posts is conducive to providing objective, true and reliable information and better serving the management and economic benefits of departments or units. ?
1. The economic benefit audit conducted by the internal audit of the administrative unit is based on the authenticity and legality of the financial revenue and expenditure of the administrative unit.
Check and analyze the use of administrative funds, promote administrative units to save money, improve the management level of administrative funds, and improve administrative efficiency.
Promote the construction of clean government in administrative units. ?
2. The economic benefit audit carried out by the internal audit of public institutions is based on the financial revenue and expenditure activities such as the raising, management, distribution and use of public funds.
Review of authenticity and legality, and promote relevant institutions to strengthen the management of public funds through inspection and analysis of the use of public funds.
Improve the efficiency of the use of business funds. ?
3. The economic benefit audit of internal audit of enterprises (including financial enterprises) is mainly carried out from two aspects: improving production and operation and perfecting internal management system.
Start from three aspects. On the one hand, the internal audit puts forward constructive suggestions through the inspection and analysis of all aspects of supply, production and sales of enterprises and the elements of people, money and materials.
Opinions, can help the department, the person in charge of the unit to develop measures to improve production and operation, improve economic efficiency; On the other hand, the internal audit passed the evaluation.
Evaluating the internal control of departments and units, finding management defects and putting forward management suggestions can help departments and units improve internal management.
Mechanism to improve economic efficiency. ?
Third, the economic responsibility audit
......& gt& gt
Question 8: What does substantive audit mean? On the basis of compliance test, in order to obtain direct evidence, we use inspection, supervision, observation, inquiry, confirmation, calculation and analytical review to examine the authenticity of the audited unit's accounting statements and the legitimacy of financial revenue and expenditure, so as to draw audit conclusions.
Question 9: The difference between audit and review 1. Conceptually, auditing focuses on "checking"; The focus of the review is "investigation and inspection".
2. Differentiate from the methods used: the audit is mainly based on documents; In addition to documents, other methods can be used for review, such as telephone survey, letter survey, field survey, etc.
3. For example:
For example, according to the regulations, your company can reimburse hotels and travel expenses with invoices. After you go on a business trip, submit the air ticket/accommodation invoice to the Finance Department for review, and submit it for reimbursement if there is no problem. (Audit is used here, mainly to check invoices, air tickets and other documents with the reported reimbursement expenses, and telephone survey will not be used, so "Audit" is used. )
For example, if you apply to join the party, you submit an application form and other materials. In addition to reading your documents, the party Committee will also conduct investigations by telephone, letter or even visiting your relatives and friends, so it is censorship.
4. review > review. The contents of the review generally include auditing.
Question 10: How to translate the pre-trial Japanese in the audit? How to translate pre-trial Japanese?
You can use:
Be careful to stimulate the raft in advance.
Ready to try it out and play with Yu Baobao Raft.