"although accounting Books have been kept, the accounting entries have not been entered in an appropriate manner or the information on costs, receipt vouchers and expense vouchers are incomplete, causing difficulties in conducting an audit." 虽设置帐簿,但帐目混乱或者成本资料、收入凭证、费用凭证残缺不全,难以查帐的
The enterprise's preventive audit must focus on the management policy, the plan, the economic contract, goods supply, the cost and expense and benefit, the engineering project and the economic responsibility audit. 企业预防型审计应当侧重于对经营决策、计划、经济合同、物资供应、成本费用效益、工程项目和经济责任的审计。
The audit expense is higher than economical punishment, which is one of reasons that why audit plot usually occurs; 审计费用高于经济处罚,是大量审计合谋事件发生的原因之一;
In order to achieve the successful and a complete expense reimbursement audit process reengineering, A multinational company considers from area including business process, organization structure, management policies, internal control and technology applications. 为了更好地进行差旅费用报销审计流程再造,A公司从业务流程审计,组织架构,管理制度,内部控制,应用技术等方面考虑,全面更新改进现有费用报销审计流程。
To further observe the influence of internal control risk to the audit expense, the paper observed the audit fees of the existence of deficiencies in internal control that year and two years before and after changes in audit fees. 为了进一步观察内部控制风险对审计费用的影响,本文通过观察存在内部控制缺陷当年及前后两年审计费用的变动情况,以揭示各年审计费用的变动情况。