审计工作底稿编制中的问题及对策

The Problems and Countermeasures in Drawing up a Manuscript of Auditing

审计工作底稿的编制是审计工作的一项重要内容,它的质量直接决定和影响着最终审计报告的质量和审计风险。本文针对目前审计工作底稿编制中存在的审计测试过程记录简单化、底稿内容不规范、对审计工作底稿完整性认识不足和编制底稿与现场工作不同步等主要问题,从提高审计工作底稿相关性、科学性、完善分级复核制度和提高审计人员素质等方面提出了一些对策。

Drawing up a manuscript is an important part in auditing. Its quality will affect and even determine the quality of the auditing report and also the auditing risk. In this paper, the problems existing in auditing are analyzed. The problems include over--simplification in recording, non-- standardization on contents of manuscript, under--estimation on importance of manuscripfs integrity, and also incoordination between drawing up the manuscript and actual operation. In order to solve the problems, the solutions are finally provided. The solutions are as following： improving correlation, rationalization, and grading check--system in auditing, and also improving professional competence of the auditors.