[转帖]13种审计方式 下
<p>13种审计方式 下</p><p class="MsoNormal" align="left" style="BACKGROUND: white; MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; TEXT-INDENT: 18pt; TEXT-ALIGN: left; mso-pagination: widow-orphan;"><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; mso-font-kerning: 0pt;"><span style="mso-spacerun: yes;"><font face=""> </font></span></span><span style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: 'mso-hansi-font-family:'; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt;">七、环境因素影响审计法</span><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt;"><p></p></span></p><p class="MsoNormal" align="left" style="BACKGROUND: white; MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; TEXT-INDENT: 18pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto;"><font face=""><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; mso-font-kerning: 0pt;"> </span><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: Tahoma; mso-font-kerning: 0pt;"><p></p></span></font></p><p class="MsoNormal" align="left" style="BACKGROUND: white; MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; TEXT-INDENT: 18pt; TEXT-ALIGN: left; mso-pagination: widow-orphan;"><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; mso-font-kerning: 0pt;"><span style="mso-spacerun: yes;"><font face=""> </font></span></span><span style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: 'mso-hansi-font-family:'; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt;">环境因素影响审计法是指审计人员在实施审计作业时要要考虑经济与社会发展的大环境下以及审计客体自身环境的影响，可能导致舞弊事件发生的可能性进行审计判断的一种审计方法，也就是说审计人员要通过对审计客体的外部环境和内部环境因素的作用力，作出符合审计目标和能够收集审计证据的基本线索依据，有针对性地组织和进行审计作业。</span><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt;"><p></p></span></p><p class="MsoNormal" align="left" style="BACKGROUND: white; MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; TEXT-INDENT: 18pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto;"><font face=""><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; mso-font-kerning: 0pt;"> </span><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: Tahoma; mso-font-kerning: 0pt;"><p></p></span></font></p><p class="MsoNormal" align="left" style="BACKGROUND: white; MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; TEXT-INDENT: 18pt; TEXT-ALIGN: left; mso-pagination: widow-orphan;"><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; mso-font-kerning: 0pt;"><span style="mso-spacerun: yes;"><font face=""> </font></span></span><span style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: 'mso-hansi-font-family:'; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt;">八、抽样审计与详细审计结合审计法</span><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt;"><p></p></span></p><p class="MsoNormal" align="left" style="BACKGROUND: white; MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; TEXT-INDENT: 18pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto;"><font face=""><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; mso-font-kerning: 0pt;"> </span><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: Tahoma; mso-font-kerning: 0pt;"><p></p></span></font></p><p class="MsoNormal" align="left" style="BACKGROUND: white; MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; TEXT-INDENT: 18pt; TEXT-ALIGN: left; mso-pagination: widow-orphan;"><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; mso-font-kerning: 0pt;"><span style="mso-spacerun: yes;"><font face=""> </font></span></span><span style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: 'mso-hansi-font-family:'; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt;">抽样审计是确定审计样本的一种审计方法，是基于审计成本与审计时间的制约而考虑的。从技术手段上看，抽样审计潜伏着巨大的审计风险或是因样本的确定可能导致舞弊不能被揭示的内在存在性；从实现审计的目标来看，抽样审计是在一定成本与时间的基础上能够相对效率的实现审计目标。在审计实践中，审计人员确定审计样本是基于内控制度与重要性水平评估的基础上进行，当对某一样本产生怀疑时，审计人员可能会扩大样本的数量或对某一样本的业务流程进行详细审计。</span><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt;"><p></p></span></p><p class="MsoNormal" align="left" style="BACKGROUND: white; MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; TEXT-INDENT: 18pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto;"><font face=""><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; mso-font-kerning: 0pt;"> </span><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: Tahoma; mso-font-kerning: 0pt;"><p></p></span></font></p><p class="MsoNormal" align="left" style="BACKGROUND: white; MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; TEXT-INDENT: 18pt; TEXT-ALIGN: left; mso-pagination: widow-orphan;"><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; mso-font-kerning: 0pt;"><span style="mso-spacerun: yes;"><font face=""> </font></span></span><span style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: 'mso-hansi-font-family:'; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt;">九、实物观察与计量审计法</span><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt;"><p></p></span></p><p class="MsoNormal" align="left" style="BACKGROUND: white; MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; TEXT-INDENT: 18pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto;"><font face=""><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; mso-font-kerning: 0pt;"> </span><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: Tahoma; mso-font-kerning: 0pt;"><p></p></span></font></p><p class="MsoNormal" align="left" style="BACKGROUND: white; MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; TEXT-INDENT: 18pt; TEXT-ALIGN: left; mso-pagination: widow-orphan;"><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; mso-font-kerning: 0pt;"><span style="mso-spacerun: yes;"><font face=""> </font></span></span><span style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: 'mso-hansi-font-family:'; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt;">此方法也是审计实践中较为常用的一种审计方法，即通过实物的现场观察与实际计量的手段来核实资产账面记录的真实性、存在性和准确性，通常使用的审计工具是各种类型的度量衡，如卷尺、电子称等计量工具。如对粮食企业、煤炭企业的审计来核实真实的库存和产量，对基本建设项目核实工程量和查看项目的形象工程进度也多用此方法。</span><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt;"><p></p></span></p><p class="MsoNormal" align="left" style="BACKGROUND: white; MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; TEXT-INDENT: 18pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto;"><font face=""><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; mso-font-kerning: 0pt;"> </span><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: Tahoma; mso-font-kerning: 0pt;"><p></p></span></font></p><p class="MsoNormal" align="left" style="BACKGROUND: white; MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; TEXT-INDENT: 18pt; TEXT-ALIGN: left; mso-pagination: widow-orphan;"><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; mso-font-kerning: 0pt;"><span style="mso-spacerun: yes;"><font face=""> </font></span></span><span style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: 'mso-hansi-font-family:'; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt;">十、部门行业对比审计法</span><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt;"><p></p></span></p><p class="MsoNormal" align="left" style="BACKGROUND: white; MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; TEXT-INDENT: 18pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto;"><font face=""><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; mso-font-kerning: 0pt;"> </span><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: Tahoma; mso-font-kerning: 0pt;"><p></p></span></font></p><p class="MsoNormal" align="left" style="BACKGROUND: white; MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; TEXT-INDENT: 18pt; TEXT-ALIGN: left; mso-pagination: widow-orphan;"><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; mso-font-kerning: 0pt;"><span style="mso-spacerun: yes;"><font face=""> </font></span></span><span style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: 'mso-hansi-font-family:'; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt;">对比分析法也称比较分析法，他是根据一定的标准，对两个或两个以上有联系的事物进行对照考察，比较其异同，进而予以定量定性的分析方法。在国家审计中对比分析法贯穿于审计活动的始终，在审计分析中占有重要地位，是审计分析诸方法中最常用的方法。由于对比分析的方式和方法种类较多，具体应用中往往存在方式选用不当或者方法应用混淆等问题，导致审计情况分析出现误差，降低了审计成果的质量。在对比分析法中常用的方法有百分比、比率、绝对比、相对比、倍数比和比重等，审计人员根据审计的具体情况会作出一种或几种的选择进行比较与求证，以保证审计结果的客观真实性。同时，在正确选用对比分析时，还要考虑选用最适合的对比方式，然后才能运用分析方法实施具体分析，只有选用科学的对比方式、方法进行分析，才能正确把握事物的本质及其规律。常用的方法主要有以下几种：纵向对比、横向对比、计划与实际比、整体与部分比和综合对比。</span><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt;"><p></p></span></p><p></p>
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