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For audit working papers, several tasks that auditors must do

For the audit working papers obtained, that is, the information provided or compiled by the auditee or other third parties, the auditor must:

1. Indicate the source of the information

This is mainly for the purpose of dividing responsibilities. Whoever provides information shall be directly responsible for the authenticity of the information. There are many people or departments that provide information to the audit team. If the source of the information is not indicated, it will be impossible to distinguish the responsibilities; at the same time, it will not be convenient for the auditors to review and verify the information. Materials proving serious violations of fiscal and financial regulations by the audited unit shall also be signed and sealed by the relevant parties of the audited unit or other persons providing certification materials.

2. Implement necessary audit procedures

Although the provider of information should be responsible for the authenticity of the information, this does not exempt the auditors from their audit responsibilities. Only after the auditors have implemented the necessary audit procedures can they use them as part of their audit work papers.

3. Form corresponding audit records

When auditors audit the information provided by others, they should record their own audit tracks on work papers. This will, on the one hand, prove that the auditors have indeed implemented the necessary audit procedures. On the other hand, it also facilitates the division of audit responsibilities.