会话

Manager:First,welcomeforyoutoaudittoourcompa-ny.Totakeconcertedworkwell,wouldyoutellmetheauditpurposeandbriefauditcontents,please?Auditor:Sure.It'sourpurposetoenhanceproductionoperationandconstructionqualitysupervisionmanage-menttopromoteraisingtheconstructionqualityande-conomicbenefitofconstructionenterprises.Thebriefcontentsforustocheckare:theconstructionorgani-zationmanagement,theprojectqualityadministration,theprojectcontractadministration,theprojectbudgetsandsettlementadministration,thec…     

会话——谈论公司情况

Auditor:Accordingtoleaderrequirements,Ishallknowthebasicaffairsinyourcompanythistime.Accountant:Judgingfromwhatyouwanttoknow,Iconsideryouhavepossessedpartsofbusinessmate-rialsthrougheverydayaudits.Auditor:Right,youcansaythatagain.Butpartsofaffairsarenotyetclear.Forinstance,therearetypeofenterprises,productcategoriesofenterprises,productsales,trainingeducationwithinenterprises,welfareallowances,thesystemofpersonnelplace-ment,andsoforth.Accountant:Well.I’llmakearealistictoanswerquestionsfor…     

会话

Auditor:Whatproductsdoesyourcompanymake?Accountant:Videophone.Wethinkthedemandfortheproductswillgettinggreaterandgreater.Itwillbemoreandmorepopular,too.Areyouinterestedinit?Auditor:Certainly.Howdidyousellthem?Accoun-tant:Wehavetakenfivesteps:(1)Increasesales-men.Wehaveadded2000newsalesmentothe15000weoriginallyhad,thusincreasingthetotalnumberto17000.Withoutthegoodsalesmen,therewouldbenobusiness.(2)Wehavesetup100products'salescentersin30countries.Oursalespeoplecannotonlysellourproductsbutal…     

对话

Audit of the Enterprise Economic ResponsibilityAccountant: Have you heard of our company before?Auditor: Yes, I have. I audited this unit last year.But I don' t know how many employees there are inyour company now?Accountant: There are 3898 employees.Auditor: Do they include the top managements ?Accountant: Yes. Include seven.Aucitor: What sort of products do you deal with     

对外贸易审计

Auditor:About audit of foreign trade,I hope youdon't mind my asking.Accountant:Yes,it's sureAuditor:It is known that you are well-known intrade circles,Your foreign trade Is continuously ex-panding. Would you tell me foreign trade businessscopes?Accountant:Yes,I would,We malnly deal incounter purchase trade,compensation trade,processing trade.assembling trade,leasing trade.Auditor:How many countries have you establishedforeign trade business relationship with?Accountant:Sixty countries.Let me cite a few in-stances:Australia,Canada,Japan,Russia,Malaysia,U.S A,Italy,Singspore,and so on.Auditor:Talk about trading with Japanesefirms,Accountant:As is known,we set great store bythe trade relationship with them.We have had tradebusiness relationship for five years.Fro the past twoyears,we have done a lot of trade ith them.Only     

会话

Auditor:Wehavenoticedyourtenderadvertisementinthetechincalmagazinesandnewspapers.Inordertosupervisethetenderwell,Iwanttoknowthemorein-formationsoftendering.Couldyoutellmeaboutthemplease?Accountant:Well,wearepreparedtocallforabidfortheconstructionprojectofanewbusinessbuilding.Ourcompanyhasrichexperienceinhandingmatterslikeinvitingbids.Wepublicizetheinvitationforbidsthroughthemedia,andallthepotentialbiddersarewelcometosubmittheirbids.Usually,allthebiddersmustpasspre-qualificationfirst,andthent…     

交通运输企业审计

Auditor:Auditingcontestsofcommunicationtrans-portationenterprisecoveredalotofground.Thereareinternalcontrolsystemauditofcommunicationtrans-portation(auditofinternalresponsibilitycontrolsystem,auditofinternalfinancialadministrationcontrolsystem,auditofinternalcontrolsystemonaccounting,auditofinternalcertificatesystem,checksystemauditofoper-atingearnings,andsoon),financialreceiptsandex-pendituresauditofcommunicationtransportation,auditofappreciationandliquidationchangesofassets,auditofallkindsof…     

对话

AuditoftheSettlementofCapitalConstructionProjectAuditor：Wouldyouberesponsibleforthesettlementofcapitalconstructionproject？Accountant：Yes，Iwould．Auditor：Whendidyoumajorinbuildingengineeringbudget？Accountant：In１９９６．Auditor：Howmanysettleaccount     

会话:财务报表审计

AuditofFinancialStatementsAccountant：Doyoustillrememberme，Mr．Li？Auditor：Ofcourse．IfI＇mnotmistaken，youmustbeMr．WangfromDongshengPetroleumChemicalCorporation．Accountant：Right．Auditor：Whatareyoudoinghere？Accountant：Ourmanagerasksmetocometomeetyouhere．Auditor：Really．It＇smostthoughtfulofyou．I＇mreallyverygratefultoyou．Accountant：Notroubleatall．I＇mgladtohavebeenofsomeservice．Auditor：Howareyougettingonbusiness？Accountant：Generallyspeaking，It＇sagoodone．Lasty…     

对话:经济效益审计

Auditor：WouldyoubringtheIncomeStatementfortheyearof２００１here？Accountant：Yes，Iwould．Waitforamoment，please．Hereyouare．Auditor：Thanks．Letmecheckit．Oh，theprofitandlossfiguresforIncomeStatementarejustiden－ticalasthefiguresthatyoureportedlasttim     

Auditing Contracts in Advance

Accountant: Are you satisfied with our contracts which will be concluded for sales of commodities?Auditor: I think the main contract clauses are satisfactory, but we will still discuss and research into the keyclauses in the sales contracts with you.     

会话

FinancialReceiptandPaymentAuditingDialogueBAttheAccountingDepartmentAccountant：Howdoyoudo？Auditor：Howdoyoudo？Accountant：Idon＇tthinkwe＇vemetbefore，letmeintroducemy－self．mynameisLiHua，anac－countingcontroller，anaccountant．Nicetomeetyou．Auditor     

会话

Audit of InvestmentsAuditor: I' d like to get right to the point to checkhere, Sir. I need to know how much you had investedby the end of last month?Accountant: To tell the truth, In the light of the in-vestment amounts which were expressed in the financialstatement, the total invested amounts were very large.They had added up to $90, 000, 000.Auditor: The amounts were exactly very large.Could you give me the detailed accounts of the short-     

对话：固定资产审计

AuditofFixedAssetsAccountant：Whatdoyouusuallycheckaboutauditoffixedassets？Auditor：Mainpointsofauditingareasfollows：（１）Surveytoknowtheconstructoffixedassetsinthewholecompany．（２）Checktheincreaseanddecreaseoffixedassets．（３）Lookuptheinternalcon     

名刊要览

2006年第一期《管理学会评论》(The Academy of Management Review)刊登了一组关于企业审计的文章,共有三篇。第一篇名为“利益冲突和审计者独立性问题:道德诱惑和战略问题的循环效应”(Conflicts of Interest and the Case of Auditor Independence:Moral Seduction and     

财务收支审计

FinancialReceiptandPaymentAuditingDialogueAAnsweringPhoneCallsAccountant：ThisistheAccountingDepartmentofSLCorporation．Who＇scalling？Auditor：ThisisLiWeiformtheAuditingDepart－mentCouldIspeaktoyourchiefoffinance？Accountant：Sorry，sir．Heisn＇tin．Heha     

对话

Auditor：Auditingthistimeconsistsof：（１）knowingthemanagementsystemsofgoodsandmaterialswhichwereestablished；（２）masteringhowtoobservethem；（３）lookingintothepricingmethodsofgoodsandmaterialsinyourcompany；（４）makinganin－ventoryofgoodsinawarehous     

英文摘要

Is There Any Auditor＇s Trust to the Clients in Audit Zou Jing Xia Qing Zhou Sheng （Zhongnan University of Economics and Law; Military Economics Academy,Wuhan, Hubei 430073） Abstract： Professional skepticism is an essential important accomplishment for the auditor who is engaged in auditing work. Is there any auditor＇s trust to the clients in the the field of audit which is in contrast to the Professional skepticism？ Using data of Chinese A-share listed companies from 2009 to 2011, this paper explor the relation between the intensity index of trust and the audit fees, and then explains whether there is auditor＇s trust to the clients in the auditing activities. On the whole,the result of study reveals that there is a significant negative correlation between the auditor＇s index of rational trust and the audit fees, but there is no significant positive association between the auditor＇s index of individual trust and the audit fees.Thus it can be thought that, there exists auditor＇s trust to the clients stemming from the rationality in the auditing activities, but there is no evidence showing that the auditor has individual turst to the clients in the audit because of the long familarity with the clients. Keywords： Auditor Trust Audit fees     

点击未来

职位名称:Account Manager/大客户经理公司名称:德昌电机(深圳)有限公司岗位职责:1、To build relationship with existing customers/agent,to follow up all of the active projects;     

CIA资格考试——内部审计领域的通行证

一、国际注册内部审计师资格考试制度的建立 国际内部审计师协会(Institute ofInternal Auditors简称IIA)自1941年成立起就一直考虑制定内部审计资格证明方案,即国际注册内部审计师(Interna-tional Certified Internal Auditor简称CIA)考试和授权制度的可行性。在克服种种困难之后,1972年获得协会理事会