When you make a manuscript, sign it and index it.
Every page of the manuscript should be signed by the practitioner, which is the basic requirement for the integrity of the manuscript. Indexing is to reflect the logical relationship in the theme and help to consult relevant materials. Indexes between accounts, such as the index of payroll payable and related cost and expense account data, the index of inventory account related data, and the index of main business cost reversal table related project data, etc. , which can reflect the integrity of the audit project. However, some indexes in the subject, such as the index between the summary table of correspondence and the confirmation letter of reply, and the index between the data of approval form and the data of detailed list, can clearly reflect the working ideas of practitioners and make reviewers see at a glance.
Looking through other people's papers, or referring to last year's papers, if there is no cross-index, the logical relationship of the data is not clear and there is no hierarchy. Only by compiling cross index can we reflect the integrity of audit working papers and the logical relationship between subjects. When auditing, the logical relationship between subjects can be established more efficiently by auditing with a certain period as the main body and compiling cross indexes with each other.
After the manuscript is compiled, please sign the name of the editor, which can reduce the workload in the subsequent manuscript sorting. At the audit site, when collecting data and analyzing on site, it is convenient to write down the indexed places, which can not only save time, but also reflect the audit trail in the manuscript, which is helpful for subsequent sorting.
Pay attention to the filling of audit instructions.
At the audit site, communicate with customers for the problems found in the audit. In reviewing the manuscript, it is necessary to fill in the review instruction, record the communication with customers and how the unit handles it. The accuracy of the information provided is reliable. For the items with abnormal analysis, it is necessary to explain or add further procedures to verify whether there is any abnormality. For the procedures that have been completed, leave traces in the manuscript in time. For the conclusions drawn after each procedure, it is also necessary to sort out and explain them in the manuscript in time.
Form a memorandum on matters that cannot be completed in time
At the end of the audit, it is likely that some important matters have not been completed. For example, audited statements and adjustment entries were not signed by customers, and management statements and communication letters were not signed and sealed. The work of the firm is always busy and not recorded in time. After a long time, the paper is bound and filed. One day, I suddenly encountered an inspection, only to find that there were still so many materials to be supplemented. Therefore, it is best to form a memorandum in time, mark the completed projects in time, record the unfinished projects, and remember to fill in the supplementary materials in time in case of inspection to avoid being in a hurry.
Mark the implemented procedures in time on the list of procedures.
The timetable of each topic is the guide and catalogue of our work. After finishing a topic, mark the programs you have done on the program list in time and record the names of the performers. Mark programs that don't need to be executed as unnecessary. It is also one of the contents to check whether the contents specified in the program table are consistent with the attached execution procedures. In the process of practice, we should not regard the program as a form, nor copy it mechanically as a template, but reflect what we have done and what we have not done.
Form clean and professional working papers and reports.
For a practitioner, the report is face and the manuscript is connotation. The manuscript made is clean and clear, and the report made up is clear and unambiguous, which will give the audience a good first impression. Good writing habits can benefit a person for life. No matter in a certain industry, you can make yourself outstanding. Both the audit description in the manuscript and the wording in the report can reflect a person's professional level and attitude. In daily work, the layout, the organization of paragraphs and the listing of words are very important. This requires a process of consciously cultivating yourself.
In order to save resources, some firms use recycled paper to print paper, but it is not appropriate to use waste paper to print some important papers, such as accounting statements, management statements and management communication letters. For working documents sent to external review, it is easy to reveal relevant information by typing with waste paper.
Audit is a very important thing. Do it well and you will become a successful person! Form a good habit and be an auditor!
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