In the process of enterprise audit practice, risk audit has a great impact on it. The main performance is to test the risks of management information system and related business cycle processes through systematic and ...In the process of enterprise audit practice, risk audit has a great impact on it. The main performance is to test the risks of management information system and related business cycle processes through systematic and standardized methods, which is conducive to rapid identification and accurate evaluation of risks. This article expounds the impact of risk audit on corporate audit practice, hoping to promote the smooth development of corporate audit affairs.展开更多
With the rapid development of economy, auditing professional judgment is becoming more and more important in auditing practice.This paper analyzes the importance of audit professional judgment, the cause and the appli...With the rapid development of economy, auditing professional judgment is becoming more and more important in auditing practice.This paper analyzes the importance of audit professional judgment, the cause and the application of audit professional judgment in auditing practice.展开更多
With China's economic and social development and the deepening of urbanization, the development system of construction projects has been gradually improved, which has led to the improvement of the cost pre-settlem...With China's economic and social development and the deepening of urbanization, the development system of construction projects has been gradually improved, which has led to the improvement of the cost pre-settlement audit system and the continuous optimization of practical approaches. Financial management, especially the management of capital flow, has always been a crucial link in the construction of construction projects, and cost pre-settlement management is a component directly related to the quality of construction projects and the efficiency of the use of capital resources, and should be given sufficient attention. Starting from the basic content and significance of the construction project cost pre-settlement audit, this paper analyzes some problems existing in the current pre-settlement audit process of many enterprises or construction units, and tries to put forward targeted improvement measures and suggestions, in order to improve the professionalism and scientific nature of the pre-settlement audit work, and to help the reasonable control of the construction project construction cost and the optimization of the cost pre-settlement audit management.展开更多
文摘In the process of enterprise audit practice, risk audit has a great impact on it. The main performance is to test the risks of management information system and related business cycle processes through systematic and standardized methods, which is conducive to rapid identification and accurate evaluation of risks. This article expounds the impact of risk audit on corporate audit practice, hoping to promote the smooth development of corporate audit affairs.
文摘With the rapid development of economy, auditing professional judgment is becoming more and more important in auditing practice.This paper analyzes the importance of audit professional judgment, the cause and the application of audit professional judgment in auditing practice.
文摘With China's economic and social development and the deepening of urbanization, the development system of construction projects has been gradually improved, which has led to the improvement of the cost pre-settlement audit system and the continuous optimization of practical approaches. Financial management, especially the management of capital flow, has always been a crucial link in the construction of construction projects, and cost pre-settlement management is a component directly related to the quality of construction projects and the efficiency of the use of capital resources, and should be given sufficient attention. Starting from the basic content and significance of the construction project cost pre-settlement audit, this paper analyzes some problems existing in the current pre-settlement audit process of many enterprises or construction units, and tries to put forward targeted improvement measures and suggestions, in order to improve the professionalism and scientific nature of the pre-settlement audit work, and to help the reasonable control of the construction project construction cost and the optimization of the cost pre-settlement audit management.
