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

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

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     

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     

会话

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

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:经济效益审计

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

会话

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

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.     

财务收支审计

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

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-     

建筑企业管理审计

Auditor:WhatIsaidlasttimeistoauditwoodworkandpaintingitems.Showmetheinteriordecorationfirst,please.Manager:Thisisthefirstroomtohavebeendecoratedbyus.Pleasecheckthem.Auditor:Franklyspeaking,Iamnotsatisfiedwiththedoorsandwindowswhichhavebeendecoratedbyyou.Thedecorationmaterialsarequitedifferentfromthesamplestohavebeenapproved.Iwillshowteakwooddecorationboarstoyou.Thequalityofteakwoodboarsisnotcompliedwiththesamplequalitystandard.Manager:Sorry,sir.Onlythisroomisso.Wewilltakedownthemtoreplace…     

会话

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

交通运输企业审计

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

Forensic Accounting and Fraud： Capability and Competence Requirements in Malaysia

The 2011 Global Economic Crime Survey instituted by PricewaterhouseCoopers （PwC） confirms the economic crime in Malaysia to be on the increase and, therefore, requires immediate attention to stem the tides. In anticipation of the challenges occasioned due to a shift from the modified cash basis to the accrual basis of accounting, the Malaysian State＇s determination to move from a developing nation to a developed nation, and to be ranked among the first 10 in 2020, this paper presents the need for forensic accountant and auditor capability （i.e., mindset and skills） on forensic accountant and auditor competence （i.e., task performance fraud risk assessment （TPFRA）） in the Malaysian public sector. It also draws the attention of the users of public sector accountants and auditors to the understanding of fraud mechanisms and how to deal with fraudsters. The population of this study comprised the accountants and auditors in the office of the Accountant General and Auditor General of Malaysia. The objective of this paper is to investigate the competence requirements of accountants and auditors in the effective and efficient utilization of capability requirements, which have the potentials to usher in the best global practices in fighting fraud in the Malaysian public sector.     

加拿大会计审计简介(上)

笔者有幸被审计署选送到加拿大参加为期一年的审计进修。由于中加两国在政治体制和经济发展等方面都存在着较大的差异,这种差异也必然会反映到两国的会计和审计工作上。现将加拿大的会计和审计简介如下,以供会计审计同仁在工作中参考。一、加拿大的会计(一)主要会计师协会简介加拿大的执业会计师有三种：特许会计师(Chartered Accountant)、注册会计师(Certified General Accountant)和注册管理会计师(Certified Management Accountant)。其全国性的专业协会分别为：加拿大特许会计师协会(The Canadian Institute of Chartered Acco…     

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     

对话

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

会计师的盛宴与反思—— 基于《会计刺客》的启示

随着市场经济的发展,会计师在经济生活中扮演着越来越重要的角色.那么,如何看待会计师?什么是好的会计师?怎样才能成为一个好的会计师?美国时代华纳公司2016年出品的影片——《会计刺客》(The Accountant)为大家讲述了一个传奇会计的成长故事.影片在人物、情节设定上可圈可点,对会计工作、分析性程序的应用等方面都有较好的涉及,上映后即获得诸多好评.笔者认为,这部电影对大家了解会计师职业也具有一定的启蒙作用.