Sequential search method refers to the method that the order of obtaining evidence is consistent with the formation process of accounting data reflecting economic business. Under this method, auditors should first check the original vouchers-check the accounting vouchers-check the journal, subsidiary ledger and general ledger-and check with the financial statements.
Reverse investigation method refers to the method that the order of obtaining evidence is opposite to the formation process of accounting data reflecting economic business. Under this method, auditors should first analyze and check financial statements-trace them back to relevant journals, subsidiary ledgers and general ledgers-check accounting vouchers-and check original vouchers.
Under normal circumstances, when checking accounts, we should first use the reverse checking method to check the accounting statements that reflect the comprehensive situation, and seize the key links that may lead to false accounts.
Then according to the key links, determine the accounting books and vouchers that need to be checked, and conduct detailed audit and inspection.
Expand the business contacts of the same audited unit in different projects and different time periods. This work is very simple, which is nothing more than reading the audit files of past projects of the audited units in order to connect relevant data and avoid repeated audits; Consult with the presiding judge of the original project of the audited unit to grasp the relevant situation, especially the doubtful points shelved due to time in the previous audit.
This work was lacking in the past. On the one hand, it increases the audit workload, on the other hand, it is easy for the audited unit to think that the audit work is loose and belittle the audit business image. In the future, microcomputer networking will be used to realize global data sharing and enhance the coherence and systematicness of audit business information.
Letters and inquiries about the basic situation of the audited entity, as well as letters or inquiries about the new situation. For example, by understanding the changes in the internal organization and functions of the audited entity, we can analyze the affairs and financial rights of the audited entity and master the basic laws of the business process and capital flow of the entity.
In other words, we should be familiar with this industry before conducting an industry audit. The traditional financial revenue and expenditure audit, which is based on the accounts, is increasingly inconsistent with the operating rules of the market economy and has great risks. At present, many practices only collect the basic information of the audited entity as the needs of the audit report, while ignoring the analysis of the collected information.
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