中国国土资源经济
中國國土資源經濟
중국국토자원경제
NATURAL RESOURSE ECONOMICS OF CHINA
2013年
12期
69-72
,共4页
内部审计%风险%难度%审计技巧%地勘单位
內部審計%風險%難度%審計技巧%地勘單位
내부심계%풍험%난도%심계기교%지감단위
internal audit%risk and dififculty%audit skil s%geological exploration units
内部审计工作具有高风险、高难度和挑战性特征。开展内部审计之前应理解和掌握重点的审计资料：第一，查阅被审计单位的规章制度；第二，掌握上级下达的各类技术经济指标；第三，了解和掌握被审计单位的重要经济合同、收款情况及其与年度入账的经营收入、拨款项目之间的重要关系；第四，测算被审计单位总计盈利能力和水平。内部审计应重点分析盈利能力指标、偿债能力指标、资产使用效果指标、发展能力指标、年度计划完成情况指标、安全和质量情况评价。审计抽查重点会计凭证、重点会计业务、核对账表、账物关系是否相符，重点抽查可能容易被个人使用的单位固定资产、材料物资。
內部審計工作具有高風險、高難度和挑戰性特徵。開展內部審計之前應理解和掌握重點的審計資料：第一，查閱被審計單位的規章製度；第二，掌握上級下達的各類技術經濟指標；第三，瞭解和掌握被審計單位的重要經濟閤同、收款情況及其與年度入賬的經營收入、撥款項目之間的重要關繫；第四，測算被審計單位總計盈利能力和水平。內部審計應重點分析盈利能力指標、償債能力指標、資產使用效果指標、髮展能力指標、年度計劃完成情況指標、安全和質量情況評價。審計抽查重點會計憑證、重點會計業務、覈對賬錶、賬物關繫是否相符，重點抽查可能容易被箇人使用的單位固定資產、材料物資。
내부심계공작구유고풍험、고난도화도전성특정。개전내부심계지전응리해화장악중점적심계자료：제일，사열피심계단위적규장제도；제이，장악상급하체적각류기술경제지표；제삼，료해화장악피심계단위적중요경제합동、수관정황급기여년도입장적경영수입、발관항목지간적중요관계；제사，측산피심계단위총계영리능력화수평。내부심계응중점분석영리능력지표、상채능력지표、자산사용효과지표、발전능력지표、년도계화완성정황지표、안전화질량정황평개。심계추사중점회계빙증、중점회계업무、핵대장표、장물관계시부상부，중점추사가능용역피개인사용적단위고정자산、재료물자。
This paper argues that before internal audit, we should refer to the rules and regulations of the auditees, and master all kinds of technical and economic indicators assigned by the superior. On this basis, we should also understand and grasp important economic contract, collecting bill, annual booked operating revenue and the important relationship between funding projects of the auditees. In addition, the total proiftability must be calculated. Furthermore, this paper points out that the key points for internal audit are to analyze proiftability indicators, credit capacity target, assets using effect index, development ability index, the annual plan completion indicators, and safety and quality evaluation. Audit test should be focused on accounting document, the key accounting business, checking the account table, the ifxed assets and material supplies of the units which could easily be for personal use.
