The role of audit procedures?
1. To ensure the quality of audit.
Audit procedures specify the specific steps that must be taken to achieve the objectives and not only make the audit accountable.
People can keep abreast of the progress of audit work at any time and ensure that auditors do not neglect important audit steps and procedures.
Major matters in order to ensure the quality of audit work from the perspective of audit procedures.
2. It is helpful to improve work efficiency.
Strict and flexible audit procedures are conducive to improving work efficiency and ensuring auditors in a shorter period of time.
To obtain sufficient and effective audit evidence, so as to correctly express opinions, make appropriate conclusions, and avoid the possibility
A mistake occurred.
3. Help to improve proficiency.
Standardized and scientific audit procedures can make the audit work proceed in an orderly manner, which is helpful to the audit work.
For auditors with little experience, they can better grasp the basic links of audit work; experience in audit work
For more auditors, more time can be spared to consider the more complex audits may encounter at any time.
4. It is conducive to the standardization of audit work.
Normative and scientific audit procedure is also to gradually realize standardization, institutionalization and legalization of audit work.
An important content. Statutory audit procedure is to ensure that the subjects of audit legal relationship exercise their right correctly.
Benefit, the basic guarantee of undertaking obligations, is the main form of implementing the principle of auditing according to law. Auditors and auditees
Units must strictly follow. The audit procedure of self-disciplined industry norm confirmation is to ensure that the audit work is in accordance with
Basic steps for normal operation in accordance with accepted rules. Implementing audit procedures correctly is to ensure the quality of audit business.
The precondition of improving the credibility of auditing work is the concrete manifestation of social auditors practicing according to law.
In a word, strict and flexible, standardized and scientific audit procedures are of great significance to audit practice.
As early as October 4, 1985, the National Audit Institution issued the Trial Procedure for Auditing Work, January 1995.
Chapter 5 of the Audit Law, which came into effect on the 1st day, stipulates in detail the procedures of audit work. With society
With the establishment and development of socialist market system, auditing procedures will be more scientific and standardized, especially in adapting to market economy.
The internal audit and social audit procedures needed will be improved.