Zhang Guodong (pillars) Cost design: inventory audit evaluation of the main problems
Audit evaluation is beyond the scope of audit responsibility and inconsistent.In writing the audit evaluation, because of the neglect of basic work, not fully grasp the situation, detailed possession of materials, or determine the target is not accurate, so that the audit evaluation has no article to do, according to the work summary provided by the audited unit, the evaluation is: what work how to do, to achieve what requirements, what achievements, etc..In particular, when conducting financial audit, unaudited business data will also be taken out for evaluation, which is beyond the scope of audit responsibilities.At the same time, the content in the audit report is inconsistent with the content of the audit decision.For example: the evaluation is that the certain unit has carried out the national financial and economic laws and regulations well, and the income and expenditure are legal.But in the audit decision think again however: this unit cheats national tax revenue problem serious, there is a huge amount of capital outside the account, “small Treasury”.There are contradictory phenomena in audit evaluation.Audit evaluation is subjective and one-sided.The audit evaluation opinions of some audit items have not gone through the necessary audit examination and test, but are one-sided conclusions drawn on the basis of subjective reasoning after the audit and verification of part of the situation.For example, the audit evaluation of some projects is that the internal control system of a certain unit is relatively sound, and the implementation of national financial and economic laws and regulations is relatively good. The evaluation opinions are given based on subjective inference, without corresponding audit working papers as the basis.Audit evaluation of the same, not according to the specific circumstances of the auditees, audit project determine the audit goal and the auditees accounting information true, lawful, profitability and evaluate the relevant internal control system of the auditees, but make some single general comments, or no, or unified consistent evaluation for the bill account and reconciliation.(3) Improper wording and imprecativeness of audit evaluation.There are some problems of improper wording in audit evaluation.Discipline violations, such as some units there is even more serious disciplinary violations, but in the audit evaluation tend to consider the image of the auditees, or indulge the auditees, or to audit decisions to better implement the much faster, hence the evaluation of the audit: basic real and legitimate, and basic sound, exaggerated: true, legal and sound.In some audit evaluations, when they express positive opinions on some major issues, they have poor awareness of risk prevention, do not use any prefix words to restrict them, and their language expression is too absolute.If some audit evaluation is: through audit, a unit truly reflects the annual financial income and expenditure situation;Through the audit, a unit has no violation of rules and regulations;Through an audit, someone is clean and has no financial problems.At present, under the audit environment of imperfect legal system, weak law-abiding consciousness of the audited units and individuals, complicated economic business activities and the audit being restricted by many objective conditions, the audit cannot be 100% in scope, depth and breadth. Therefore, there are huge audit risks in this kind of evaluation.