【实用文档】Quality Audit Information Attachment

会计信息质量检查与审计质量一、本文概述Overview of this article随着经济全球化的发展和我国市场经济的深入，会计信息质量对于企业的决策、投资者的利益以及国家宏观经济的调控都具有至关重要的影响。

然而，由于各种内外部因素的影响，会计信息失真、舞弊等问题屡见不鲜，严重影响了会计信息的真实性和可靠性。

因此，会计信息质量检查与审计质量成为了当前会计领域研究的热点和难点。

With the development of economic globalization and the deepening of China's market economy, the quality of accounting information has a crucial impact on the decision-making of enterprises, the interests of investors, and the macroeconomic regulation of the country. However, due to various internal and external factors, problems such as accounting information distortion and fraud are common, seriously affecting the authenticity and reliability of accounting information. Therefore, the quality inspection of accounting information and audit quality has become a hot and difficult research topicin the current accounting field.本文旨在探讨会计信息质量检查与审计质量之间的关系，分析会计信息失真的原因，探讨有效的会计信息质量检查方法和审计策略，以提高会计信息质量和审计质量，保护投资者利益，维护市场经济秩序。

AuditFrom Wikipedia, the free encyclopediaThe general definition of an audit is an evaluation of a person, organization, system, process, enterprise, project or product. The term most commonly refers to audits in accounting, but similar concepts also exist in project management, quality management, and energy conservation.Audits in accountingAudits are performed to ascertain the validity and reliability of information; also to provide an assessment of a system's internal control. The goal of an audit is to express an opinion on the person / organization / system (etc.) in question, under evaluation based on work done on a test basis.Due to practical constraints, an audit seeks to provide only reasonable assurance that the statements are free from material error. Hence, statistical sampling is often adopted in audits. In the case of financial audits, a set of financial statements are said to be true and fair when they are free of material misstatements - a concept influenced by both quantitative (numerical) and qualitative factors.Auditing is a vital part of accounting. Traditionally, audits were mainly associated with gaining information about financial systems and the financial records of a company or a business (see financial audit). However, recent auditing has begun to include non-financial subject areas, such as safety, security, information systems performance, and environmental concerns. With nonprofit organizations and government agencies, there has been an increasing need for performance audits, examining their success in satisfying mission objectives. As a result, there are now audit professionals who specialize in security audits, information systems audits, and environmental audits.In cost accounting, it is a process for verifying the cost of manufacturing or producing of any article, on the basis of accounts measuring the use of material,labour or other items of cost. In simple words the term, cost audit, means a systematic and accurate verification of the cost accounts and records, and checking for adherence to the cost accounting objectives. According to the Institute of Cost and Management Accountants of Pakistan, a cost audit is "an examination of cost accounting records and verification of facts to ascertain that the cost of the product has been arrived at, in accordance with principles of cost accounting."An audit must adhere to generally accepted standards established by governing bodies. These standards assure third parties or external users that they can rely upon the auditor's opinion on the fairness of financial statements, or other subjects on which the auditor expresses an opinion.The Definition for Auditing and Assurance Standard (AAS) 1 by ICAI - "Auditing is the independent examination of financial information of any entity, whether profit oriented or not, and irrespective of its size or legal form, when such an examination is conducted with a view to expressing an opinion thereon."Integrated auditsIn the US, audits of publicly traded companies are governed by rules laid down by the Public Company Accounting Oversight Board (PCAOB), which was established by Section 404 of the Sarbanes-Oxley Act of 2002. Such an audit is called an integrated audit, where auditors, in addition to an opinion on the financial statements, must also express an opinion on the effectiveness of a company's internal control over financial reporting, in accordance with PCAOB Auditing Standard No. 5.There are also new types of integrated auditing becoming available that use unified compliance material (see the unified compliance section in Regulatory compliance). Due to the increasing number of regulations and need for operational transparency, organizations are adopting risk-based audits that can cover multiple regulations and standards from a single audit event.[citation needed] This is a very new but necessary approach in some sectors to ensure that all the necessarygovernance requirements can be met without duplicating effort from both audit and audit hosting resources.[citation needed]AssessmentsThe purpose of an assessment is to measure something or calculate a value for it. Although the process producing an assessment may involve an audit by an independent professional, its purpose is to provide a measurement rather than to express an opinion about the fairness of statements or quality of performance.As a general rule, audits should always be an independent evaluation that will include some degree of quantitative and qualitative analysis whereas an assessment infers a less independent and more consultative approach.Types of auditorsAuditors of financial statements can be classified into two categories:1、External auditor / Statutory auditor is an independent Public accounting firm engaged by the client subject to the audit, to express an opinion on whether the company's financial statements are free of material misstatements, whether due to fraud or error. For publicly-traded companies, external auditors may also be required to express an opinion over the effectiveness of internal controls over financial reporting. External auditors may also be engaged to perform other agreed-upon procedures, related or unrelated to financial statements. Most importantly, external auditors, though engaged and paid by the company being audited, are regarded as independent auditors.The most used external audit standards are the US GAAS of the American Institute of Certified Public Accountants; and the ISA International Standards on Auditing developed by the International Auditing and Assurance Standards Board of the International Federation of Accountants2、internal auditors are employed by the organization they audit. They perform various audit procedures, primarily related to procedures over the effectiveness of the company's internal controls over financial reporting. Due to the requirement of Section 404 of the Sarbanes Oxley Act of 2002 for management to also assess the effectiveness of their internal controls over financial reporting (as also required of the external auditor), internal auditors are utilized to make this assessment. Though internal auditors are not considered independent of the company they perform audit procedures for, internal auditors of publicly-traded companies are required to report directly to the board of directors, or a sub-committee of the board of directors, and not to management, so to reduce the risk that internal auditors will be pressured to produce favorable assessments.The most used Internal Audit standards are those of the Institute of Internal Auditors3、Consultant auditors are external personnel contracted by the firm to perform an audit following the firm's auditing standards. This differs from the external auditor, who follows their own auditing standards. The level of independence is therefore somewhere between the internal auditor and the external auditor. The consultant auditor may work independently, or as part of the audit team that includes internal auditors. Consultant auditors are used when the firm lacks sufficient expertise to audit certain areas, or simply for staff augmentation when staff are not available.Quality auditors may be consultants or employed by the organization.Quality auditsMain article: Quality auditQuality audits are performed to verify conformance to standards through review of objective evidence. A system of quality audits may verify the effectiveness of a quality management system. This is part of certifications such as ISO 9001. Quality audits are essential to verify the existence of objective evidence showing conformance to required processes, to assess how successfully processes have been implemented, for judging the effectiveness of achieving any defined target levels, providingevidence concerning reduction and elimination of problem areas and are a hands-on management tool for achieving continual improvement in an organization.To benefit the organization, quality auditing should not only reportnon-conformances and corrective actions but also highlight areas of good practice and provide evidence of conformance. In this way, other departments may share information and amend their working practices as a result, also enhancing continual improvement.Generally Accepted Auditing StandardsFrom Wikipedia, the free encyclopediaGenerally Accepted Auditing Standards, or GAAS are sets of standards against which the quality of audits are performed and may be judged. Several organizations have developed such sets of principles, which vary by territory.US GAASUS GAAS are ten auditing standards, developed by the Auditing Standards Board of American Institute of Certified Public AccountantsGeneral Standards1、The auditor must have adequate technical training & proficiency to perform the audit.2、The auditor must maintain independence (in fact and appearance) in mental attitude in all matters related to the audit.3、The auditor must exercise due professional care during the performance of the audit and the preparation of the report.Standards of Field Work1、The auditor must adequately plan the work and must properly supervise any assistants.2、The auditor must obtain a sufficient understanding of the entity and its environment, including its internal control, to assess the risk of material misstatement of the financial statements whether due to error or fraud, and to design the nature, timing, and extent of further audit procedures.3、he auditor must obtain sufficient appropriate audit evidence by performing audit procedures to afford a reasonable basis for an opinion regarding the financial statements under audit.Standards of Reporting1、The auditor must state in the auditor's report whether the financial statements are presented in accordance with generally accepted accounting principles.2、The auditor must identify in the auditor's report those circumstances in which such principles have not been consistently observed in the current period in relation to the preceding period.3、When the auditor determines that informative disclosures are not reasonably adequate, the auditor must so state in the auditor's report.4、The auditor must either express an opinion regarding the financial statements, taken as a whole, or state that an opinion cannot be expressed, in the auditor's report. When the auditor cannot express an overall opinion, the auditor should state the reasons therefore in the auditor's report. In all cases where an auditor's name is associated with financial statements, the auditor should clearly indicate the character of the auditor's work, if any, and the degree of responsibility the auditor is taking, in the auditor's report.ISAsInternational Standards on Auditing are developed by the International Auditing and Assurance Standards Board of the International Federation of Accountants. Derivatives of ISAs are used in the audit of several other jurisdictions, including the United Kingdom.Quality auditFrom Wikipedia, the free encyclopediaQuality audit is the process of systematic examination of a quality system carried out by an internal or external quality auditor or an audit team. It is an important part of organization's quality management system and is a key element in the ISO quality system standard, ISO 9001.Quality audits are typically performed at predefined time intervals and ensure that the institution has clearly defined internal system monitoring procedures linked to effective action. This can help determine if the organization complies with the defined quality system processes and can involve procedural or results-based assessment criteria.With the upgrade of the ISO9000 series of standards from the 1994 to 2008 series, the focus of the audits has shifted from purely procedural adherence towards measurement of the actual effectiveness of the Quality Management System (QMS) and the results that have been achieved through the implementation of a QMS.Audits are an essential management tool to be used for verifying objective evidence of processes, to assess how successfully processes have been implemented, for judging the effectiveness of achieving any defined target levels, to provide evidence concerning reduction and elimination of problem areas. For the benefit of the organisation, quality auditing should not only report non-conformances and corrective actions, but also highlight areas of good practice. In this way other departments may share information and amend their working practices as a result, also contributing to continual improvement.Quality audits can be an integral part of compliance or regulatory requirements. One example is the US Food and Drug Administration, which requires qualityauditing to be performed as part of its Quality System Regulation (QSR) for medical devices (Title 21 of the US Code of Federal Regulations part 820[1]).Several countries have adopted quality audits in their higher education system (New Zealand, Australia, Sweden, Finland, Norway and USA) [2] Initiated in the UK, the process of quality audit in the education system focused primarily on procedural issues rather than on the results or the efficiency of a quality system implementation.Audits can also be used for safety purposes. Evans & Parker (2008) describe auditing as one of the most powerful safety monitoring techniques and 'an effective way to avoid complacency and highlight slowly deteriorating conditions', especially when the auditing focuses not just on compliance but effectiveness. [3] The processes and tasks that a quality audit involves can be managed using a wide variety of software and self-assessment tools. Some of these relate specifically to quality in terms of fitness for purpose and conformance to standards, while others relate to Quality costs or, more accurately, to the Cost of poor quality. In analyzing quality costs, a cost of quality audit can be applied across any organization rather than just to conventional production or assembly processes。

持续进行管理。
3. Audit Advices
23
Audit Advice
1) 要明确Audit实施方向、目的、Target。
2) 实施Audit前，掌握相关信息及改善内容。
3) 确认事实与否时，当场确保证据，可跟踪内容。 - 口头警告无效，要搜集客观证据。
(lot #, 场所, 设备 #,
日期等)
2
Audit 介绍
Audit 目的
Audit是指，通过事先检查， 防止(内部)客户或最终消费者出现产品和服务问题，为此查出问题， 采取纠正措施。(预防)
※ 事故Audit是指，先掌握问题，预防同一个问题再次发生。
已消失客户(市场)难以回复，必须彻底管理并保住。 因此对制造业和服务业来说， Audit极其重要。
肩负起自己的责任，积极发挥作用。
6
2. Audit Skills
1) Audit Flow
2) Audit Skill (一般) 3) Audit Skill (实务) 4) Audit Advise
7
Audit Skills (一般)
采访顺序
Audit Skills (一般)
Audit重要Point
3
Audit 介绍
Audit 类型
(凭审查对象，予以区分。)
■ 范围广、深度重的Audit，
System Audit
典型的Full System Audit ex) ISO审核, 客户QSA/QPA等
■ 实施率最高的Audit
Process Audit
确认业务Process是否符合规定、条件和标准 方法 的Audit ex) 品质事故Audit, 标准遵守度检验等
③ Audit结果的优先顺序

跟踪结果：
A11.6不合格成品的外包装上标识是否完整、清晰
标识内容：
A11.7不合格品是否单独存放，如何管理控制
□垛位挂牌□独立库房
A6-A11的其他记录
评审员签字：年月日时
4包装、储存与运输的现场核查记录表
编号与核查项目
判定
客观描述
A12
包
装
、
储
存
与
运
输
A12.1原料、辅料、半成品、成品，以及生、熟食品是否分别存放，不受污染
1、年月日
检测项目：
结果：
2、年月日
检测项目：
结果：
A5.11加工过程是否用冰，冰的来源
□自备冰□外购冰
A5.12如为自备冰，制冰制造设备是否符合卫生要求，何种设备
□不锈钢制冰机□非不锈钢制冰机
□制冰槽□其它：
A5.13如为外购冰，是否能保证其安全卫生
供应商：
安全卫生保障措施：
A5.14加工用冰是否符合国家《生活饮用水卫生标准》
□沉淀□生物□其它：
A3.3污水处理设备是否正常运行
A3.4有无排污主管部门颁发的排污许可证
许可证编号：有效期：
发证机关：
A3.5厂内垃圾或废料暂存点是否有适当的隔离措施
A3.6厂内垃圾或废料暂存点的卫生状况是否良好
A3.7厂内垃圾或废料处理方式
A1-A3其他记录
评审员签字：
年月日时
2.原料、辅料验收的现场核查记录表
A5.7不同供水系统的管道是否潜在交叉污染隐患
编号与核查项目
判定
客观描述
A5加工用水
、
冰
A5.8有无出水口编号、管道区分标记
A5.9是否对加工用水进行处理，处理方法是什么